Amended in Assembly April 13, 2016

California Legislature—2015–16 Regular Session

Assembly Bill No. 1559

Introduced by Assembly Member Dodd

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(Coauthors: Assembly Members Bigelow and Kim)

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(Principal coauthor: Senator McGuire)

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(Coauthor: Senator Nielsen)

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January 4, 2016

An act to amend Sections 6459, 7656, 8754, 30185, 32253, 38405, 40065, 41054, 43154, 45152, 46153, 50111, 55041, and 60208 of the Revenue and Taxation Code, relating to tax administration, and declaring the urgency thereof, to take effect immediately.

LEGISLATIVE COUNSEL’S DIGEST

AB 1559, as amended, Dodd. State Board of Equalization: returns and payment: extension: disaster.

Existing law authorizes the State Board of Equalization for good cause to extend the time, not to exceed one month, for a taxpayer, and to extend the time for more than one month for specified persons if a budget for the state has not been adopted by a specified date, to submit any return or pay any amount required to be paid under provisions of the Sales and Use Tax Law, the Motor Vehicle Fuel Tax Law, Use Fuel Tax Law, Cigarette and Tobacco Products Tax Law, Alcoholic Beverage Tax Law, Timber Yield Tax, Energy Resources Surcharge Law, Emergency Telephone Users Surcharge Act, Hazardous Substances Tax Law, Integrated Waste Management Fee Law, Oil Spill Response, Prevention, and Administration Fees Law, Underground Storage Tank Maintenance Fee Law, Fee Collection Procedures Law, and Diesel Fuel Tax Law, under specified conditions.

This bill would authorize the board, in the case of a begin insert natural or economic end insert disaster, to allow an extension for up to 3 months under the same conditions as the extension for good cause.

This bill would declare that it is to take effect immediately as an urgency statute.

Vote: ²⁄₃. Appropriation: no. Fiscal committee: yes. State-mandated local program: no.

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

SECTION 1.  

Section 6459 of the Revenue and Taxation Code
is amended to read:

6459.  

(a) (1) Except as provided in subdivisions (b) and (c),
the board for good cause may extend for not to exceed one month
the time for making any return or paying any amount required to
be paid under this part. The extension may be granted at any time
provided a request therefor is filed with the board within or prior
to the period for which the extension may be granted.

(2) Any person to whom an extension is granted shall pay, in
addition to the tax, interest at the modified adjusted rate per month,
or fraction thereof, established pursuant to Section 6591.5, from
the date on which the tax would have been due without the
extension until the date of payment.

(b) (1) The board may grant an extension for more than one
month if both of the following conditions occur:

(A) A budget for the state has not been adopted by July 1.

(B) The person requesting the extension is a creditor of the state
who has not been paid because of the state’s failure to timely adopt
a budget.

(2) Any extension granted under this subdivision shall expire
no later than the last day of the month following the month in
which the budget is adopted or one month from the due date of
the return or payment, whichever comes later.

(3) Any person to whom an extension has been granted under
this subdivision shall pay, in addition to the tax, interest at the
modified adjusted rate per month, or fraction thereof, established
pursuant to Section 6591.5, from the date on which the tax would
have been due without the extension until the date of payment.
However, no interest shall be due on that portion of the payment
equivalent to the amount due to the person from the state on the
due date of the payment.

(c) (1) In the case of a begin insert natural or economic end insert disaster, the board,
for a period not to exceed three months, may extend the time for
making any report or return or paying any tax required under this
part. The extension may be granted at any time provided a request
therefor is filed with the board within or before the period for
which the extension may be granted.

(2) Any person to whom an extension is granted shall pay, in
addition to the tax, interest at the modified adjusted rate per month,
or fraction thereof, established pursuant to Section 6591.5, from
the date on which the tax would have been due without the
extension until the date of payment.

SEC. 2.  

Section 7656 of the Revenue and Taxation Code is
amended to read:

7656.  

(a) Except as provided in subdivision (b), the board for
good cause may extend for not to exceed one month the time for
making any report or return or paying any tax required under this
part. The extension may be granted at any time if a request therefor
is filed with the board within or prior to the period for which the
extension may be granted.

(b) In the case of a begin insert natural or economic end insert disaster, the board, for
a period not to exceed three months, may extend the time for
making any report or return or paying any tax required under this
part. The extension may be granted at any time provided a request
therefor is filed with the board within or before the period for
which the extension may be granted.

(c) Any person to whom an extension is granted shall pay, in
addition to the tax, interest at the modified adjusted rate per month,
or fraction thereof, established pursuant to Section 6591.5, from
the date on which the tax would have been due without the
extension to the date of payment.

SEC. 3.  

Section 8754 of the Revenue and Taxation Code is
amended to read:

8754.  

(a) Except as provided in subdivision (b), the board for
good cause may extend for not to exceed one month the time for
making any return or paying any tax required under this part. The
extension may be granted at any time; provided, a request therefor
is filed with the board within or prior to the period for which the
extension may be granted.

(b) In the case of a begin insert natural or economic end insert disaster, the board, for
a period not to exceed three months, may extend the time for
making any report or return or paying any tax required under this
part. The extension may be granted at any time provided a request
therefor is filed with the board within or before the period for
which the extension may be granted.

(c) Any user to whom an extension is granted shall pay, in
addition to the tax, interest at the modified adjusted rate per month,
or fraction thereof, established pursuant to Section 6591.5, from
the date on which the tax would have been due without the
extension to the date of payment.

SEC. 4.  

Section 30185 of the Revenue and Taxation Code is
amended to read:

30185.  

(a) Except as provided in subdivision (b) and otherwise
provided in Section 30172, the board for good cause may extend
for not to exceed one month the time for making any report or
return or paying any amount of tax required under this part. The
extension may be granted at any time provided a request therefor
is filed with the board within or prior to the period for which the
extension may be granted.

(b) In the case of a begin insert natural or economic end insert disaster, the board, for
a period not to exceed three months, may extend the time for
making any report or return or paying any tax required under this
part. The extension may be granted at any time provided a request
therefor is filed with the board within or before the period for
which the extension may be granted.

(c) Any person to whom an extension is granted pursuant to this
section shall pay, in addition to the amount of tax, interest at the
modified adjusted rate per month, or fraction thereof, established
pursuant to Section 6591.5, from the date on which the amount of
tax would have been due without the extension to the date of
payment.

SEC. 5.  

Section 32253 of the Revenue and Taxation Code is
amended to read:

32253.  

(a) Except as provided in subdivision (b), begin insert the end insert board
for good cause may extend for not to exceed one month the time
for making any report or paying any tax.

(b) In the case of a begin insert natural or economic end insert disaster, the board, for
a period not to exceed three months, may extend the time for
making any report or return or paying any tax required under this
part. The extension may be granted at any time provided a request
therefor is filed with the board within or before the period for
which the extension may be granted.

(c) Any person to whom an extension is granted and who pays
the tax within the period for which the extension is granted shall
pay, in addition to the tax, interest at the modified adjusted rate
per month, or fraction thereof, established pursuant to Section
6591.5, from the date the tax would have been due without the
extension to the date of payment.

SEC. 6.  

Section 38405 of the Revenue and Taxation Code is
amended to read:

38405.  

(a) Except as provided in subdivision (b), the board
for good cause may extend for not to exceed one month the time
for making any return or paying any amount required to be paid
under this part. The extension may be granted at any time provided
a request therefor is filed with the board within or prior to the
period for which the extension may be granted.

(b) In the case of a begin insert natural or economic end insert disaster, the board, for
a period not to exceed three months, may extend the time for
making any report or return or paying any tax required under this
part. The extension may be granted at any time provided a request
therefor is filed with the board within or before the period for
which the extension may be granted.

(c) Any person to whom an extension is granted shall pay, in
addition to the tax, interest at the adjusted annual rate established
pursuant to Section 19521 from the date on which the tax would
have been due without the extension until the date of payment.

SEC. 7.  

Section 40065 of the Revenue and Taxation Code is
amended to read:

40065.  

(a) Except as provided in subdivision (b), the board
for good cause may extend not to exceed one month the time for
making any return or paying any amount required to be paid under
this part. The extension may be granted at any time provided a
request therefor is filed with the board within or prior to the period
for which the extension may be granted.

(b) In the case of a begin insert natural or economic end insert disaster, the board, for
a period not to exceed three months, may extend the time for
making any report or return or paying any begin delete tax end delete begin insert surcharge end insert required
under this part. The extension may be granted at any time provided
a request therefor is filed with the board within or before the period
for which the extension may be granted.

(c) Any person to whom an extension is granted shall pay, in
addition to the surcharge, interest at the modified adjusted rate per
month, or fraction thereof, established pursuant to Section 6591.5,
from the date on which the surcharge would have been due without
the extension of the date of payment.

SEC. 8.  

Section 41054 of the Revenue and Taxation Code is
amended to read:

41054.  

(a) Except as provided in subdivision (b), the board
for good cause may extend not to exceed one month the time for
making any return or paying any amount required to be paid under
this part. The extension may be granted at any time provided a
request therefor is filed with the board within or prior to the period
for which the extension may be granted.

(b) In the case of a begin insert natural or economic end insert disaster, the board, for
a period not to exceed three months, may extend the time for
making any report or return or paying any tax required under this
part. The extension may be granted at any time provided a request
therefor is filed with the board within or before the period for
which the extension may be granted.

SEC. 9.  

Section 43154 of the Revenue and Taxation Code is
amended to read:

43154.  

(a) Except as provided in subdivision (b), the board
for good cause may extend, for a period of time not to exceed one
month, the time for making any return or paying any amount
required to be paid under this part. The extension may be granted
at any time provided a request therefor is filed with the board
within or prior to the period for which the extension may be
granted.

(b) In the case of a begin insert natural or economic end insert disaster, the board, for
a period not to exceed three months, may extend the time for
making any report or return or paying any tax required under this
part. The extension may be granted at any time provided a request
therefor is filed with the board within or before the period for
which the extension may be granted.

(c) Any person to whom an extension is granted shall pay, in
addition to the tax, interest at the modified adjusted rate per month,
or fraction thereof, established pursuant to Section 6591.5, from
the date on which the tax would have been due without the
extension until the date of payment.

SEC. 10.  

Section 45152 of the Revenue and Taxation Code is
amended to read:

45152.  

(a) Except as provided in subdivision (b), the board
for good cause may extend, for not to exceed one month, the time
for making any report or return or paying any amount required to
be paid under this part. The extension may be granted at any time
if a request therefor is filed with the board within or prior to the
period for which the extension may be granted.

(b) In the case of a begin insert natural or economic end insert disaster, the board, for
a period not to exceed three months, may extend the time for
making any report or return or paying any begin delete tax end delete begin insert fee end insert required under
this part. The extension may be granted at any time provided a
request therefor is filed with the board within or before the period
for which the extension may be granted.

(c) Any person to whom an extension is granted shall pay, in
addition to the fee, interest at the modified adjusted rate per month,
or fraction thereof, established pursuant to Section 6591.5 from
the date on which the fee would have been due without the
extension until the date of payment.

SEC. 11.  

Section 46153 of the Revenue and Taxation Code is
amended to read:

46153.  

(a) Except as provided in subdivision (b), the board,
for good cause, may extend, for a period not to exceed one month,
the time for making any return or paying any amount required to
be paid under this part. The extension may be granted at any time
if a request for the extension is filed with the board within or prior
to the period for which the extension may be granted.

(b) In the case of a begin insert natural or economic end insert disaster, the board, for
a period not to exceed three months, may extend the time for
making any report or return or paying any begin delete tax end delete begin insert fee end insert required under
this part. The extension may be granted at any time provided a
request therefor is filed with the board within or before the period
for which the extension may be granted.

(c) Any person to whom an extension is granted shall pay, in
addition to the fee, interest at the modified adjusted rate per month,
or fraction thereof, established pursuant to Section 6591.5 from
the date on which the fee would have been due without the
extension until the date of payment.

SEC. 12.  

Section 50111 of the Revenue and Taxation Code is
amended to read:

50111.  

(a) Except as provided in subdivision (b), the board
for begin delete a end delete good cause may extend, for up to one month, the time period
within which a person is required to submit a report or pay a sum
of money under this part. The extension may be granted at any
time if a request is filed with the board within, or prior to the
commencement of, the period for which the extension may be
granted.

(b) In the case of a begin insert natural or economic end insert disaster, the board, for
a period not to exceed three months, may extend the time for
making any report or return or paying any begin delete tax end delete begin insert fee end insert required under
this part. The extension may be granted at any time provided a
request therefor is filed with the board within or before the period
for which the extension may be granted.

(c) Any person to whom an extension is granted shall pay, in
addition to the fee, interest at the modified adjusted rate per month,
or fraction thereof, established pursuant to Section 6591.5, from
the date on which the fee would have been due without the
extension until the date of payment.

SEC. 13.  

Section 55041 of the Revenue and Taxation Code is
amended to read:

55041.  

(a) Except as provided in subdivision (b), the board
for good cause may extend, for not to exceed one month, the time
for making any return or paying any amount required to be paid
under this part. The extension may be granted at any time if a
request therefor is filed with the board within or prior to the period
for which the extension may be granted.

(b) In the case of a begin insert natural or economic end insert disaster, the board, for
a period not to exceed three months, may extend the time for
making any report or return or paying any begin delete tax end delete begin insert fee end insert required under
this part. The extension may be granted at any time provided a
request therefor is filed with the board within or before the period
for which the extension may be granted.

(c) Any begin insert person end insert to whom an extension is granted shall pay, in
addition to the fee, interest at the modified adjusted rate per month,
or fraction thereof, established pursuant to Section 6591.5 from
the date on which the fee would have been due without the
extension until the date of payment.

SEC. 14.  

Section 60208 of the Revenue and Taxation Code is
amended to read:

60208.  

(a) Except as provided in subdivision (b), the board
for good cause may extend for a period not to exceed one month,
the time for making any report or return or paying any tax required
under this part. The extension may be granted at any time provided
a request therefor is filed with the board within or prior to the
period for which the extension may be granted.

(b) In the case of a begin insert natural or economic end insert disaster, the board, for
a period not to exceed three months, may extend the time for
making any report or return or paying any tax required under this
part. The extension may be granted at any time provided a request
therefor is filed with the board within or before the period for
which the extension may be granted.

(c) Any person to whom an extension is granted shall pay, in
addition to the tax, interest at the modified adjusted rate per month,
or fraction thereof, established pursuant to Section 6591.5, from
the date on which the tax would have been due without the
extension to the date of payment.

SEC. 15.  

This act is an urgency statute necessary for the
immediate preservation of the public peace, health, or safety within
the meaning of Article IV of the Constitution and shall go into
immediate effect. The facts constituting the necessity are:

In order for the begin insert State end insert Board of Equalization to meet urgent
administrative needs, it is necessary that this act take effect
immediately.