BILL NUMBER: AB 814	INTRODUCED
	BILL TEXT


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  which   that
 can be identified as in fact intended as payment of a locally
administered tax  which   that  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  such
  those  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  such   that  payment in the
same manner as though the payment had been made to it in the first
instance.