BILL ANALYSIS                                                                                                                                                                                                    �



                                                                  SB 824
                                                                  Page  1

          Date of Hearing:  August 12, 2013

                     ASSEMBLY COMMITTEE ON REVENUE AND TAXATION
                                Raul Bocanegra, Chair

            SB 824 (Committee on Governance and Finance) - As Introduced:   
                                   March 20, 2013

          Majority vote.   

          SENATE VOTE  :  34-0
           
          SUBJECT  :  State Board of Equalization:  administration

           SUMMARY  :  Contains technical code maintenance provisions  
          sponsored by the State Board of Equalization (BOE).   
          Specifically,  this bill  :

          1)Corrects an incorrect cross-reference in the Barry Keene  
            Underground Storage Tank Cleanup Trust Fund Act of 1989.

          2)Corrects an inaccurate reference in the provision establishing  
            the Fee Collection Procedures Law.

          3)Makes a technical, clarifying change to the "offer in  
            compromise" provision of the Fee Collection Procedures Law.     
             

           EXISTING LAW  :

          1)Requires, under the Barry Keene Underground Storage Tank  
            Cleanup Trust Fund Act of 1989, every owner of an underground  
            storage tank to pay a storage fee for each gallon of petroleum  
            placed in the tank.  This fee must be paid to the BOE, which  
            administers the fees under the Underground Storage Tank  
            Maintenance Fee Law.  

          2)Establishes the Fee Collection Procedures Law, which provides  
            for the administration of various fee programs by the BOE.

          3)Allows the BOE to accept an offer in compromise on a final  
            liability imposed under or in accordance with the Sales and  
            Use Tax Law and other laws the BOE administers, including the  
            Fee Collection Procedures Law.  









                                                                  SB 824
                                                                  Page  2

           FISCAL EFFECT  :  None 

           COMMENTS  :  This bill contains purely technical code maintenance  
          provisions sponsored by the BOE.  Specifically, this measure  
          amends Health and Safety Code Section 25299.43 to correctly  
          reference Section 2 5  299.41 rather than 2  4  299.41 as the section  
          imposing the underground storage tank maintenance fee.  

          Another provision of this bill amends the Fee Collection  
          Procedures Law to make a non-substantive and clarifying  
          reference correction, changing "chapter" to "part."  Finally,  
          the BOE notes that this bill, "also incorporates missing  
          language related to the offers in compromise program that should  
          have been added in last year's Senate Bill 1548 (Ch. 285,  
          Wyland), which extended the statute until January 1, 2018."  For  
          a more detailed explanation of these code maintenance  
          provisions, please refer to the BOE's analysis of this measure.   

               
          Potential Conflict:  AB 282 (Wieckowski), of the current  
          legislative session, also seeks to amend Health and Safety Code  
          Section 25299.43.  To avoid conflict, the authors may wish to  
          consider appropriate amendments.  

           REGISTERED SUPPORT / OPPOSITION  :

           Support 
           
          State Board of Equalization (sponsor) 
           
            Opposition 
           
          None on file

           Analysis Prepared by  :  M. David Ruff / REV. & TAX. / (916)  
          319-2098