BILL ANALYSIS Ó 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