California Legislature—2015–16 Regular Session

Assembly Bill No. 814

Introduced by Assembly Member Daly

February 26, 2015

An act to amend Section 34 of the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL’S DIGEST

AB 814, as introduced, Daly. Local tax payment.

Under existing law, whenever an amount of money paid by a person to the state includes a sum that can be identified as intended as payment of a locally administered tax that should have been paid directly to a local government within the state, the state is authorized to pay the amount to the local government and notify the payor of its action. However, existing law prohibits this procedure from being followed unless the governing body of the local government has, by resolution, agreed with respect to those payments that a timely payment received by the state will be regarded as a timely payment to the local government concerned, as provided.

This bill would make nonsubstantive changes to those provisions.

Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.

The people of the State of California do enact as follows:

SECTION 1.  

Section 34 of the Revenue and Taxation Code is
amended to read:

34.  

Whenever an amount of money paid by a person to the
state or any of its agencies includes a sum begin delete which end delete begin insert that end insert can be
identified as in fact intended as payment of a locally administered
tax begin delete which end delete begin insert that end insert should have been paid directly to a city, city and
county, county or district within the state, the state or its agency
may pay the amount to the local government entitled thereto and
notify the payor of its action. This procedure, however, shall not
be followed by the state or any of its agencies unless the governing
body of the local government concerned has, by resolution, agreed
with respect to begin delete such end delete begin insert those end insert payments that a timely payment received
by the state or its agency will be regarded as a timely payment to
the local government concerned, and that it will process all claims
with respect to begin delete such end delete begin insert that end insert payment in the same manner as though
the payment had been made to it in the first instance.