Amended in Senate August 8, 2016

Amended in Senate June 21, 2016

Amended in Assembly April 13, 2016

California Legislature—2015–16 Regular Session

Assembly BillNo. 1559


Introduced by Assembly Member Dodd

(Coauthors: Assembly Membersbegin delete Bigelow and Kimend deletebegin insert Bigelow, Kim, Obernolte, and Wilkend insert)

(Principal coauthor: Senator McGuire)

begin delete

(Coauthor: Senator Nielsen)

end delete
begin insert

(Coauthors: Senators Fuller, Huff, and Nielsen)

end insert

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 taxbegin delete administration.end deletebegin insert administration, and declaring the urgency thereof, to take effect immediately.end insert

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 abegin delete naturalend delete disaster,begin insert as defined,end insert to allow an extension for up to 3 months under the same conditions as the extension for good cause.

begin insert

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

end insert

Vote: begin deletemajority end deletebegin insert23end insert. Appropriation: no. Fiscal committee: yes. State-mandated local program: no.

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

P2    1

SECTION 1.  

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

3

6459.  

(a) (1) Except as provided in subdivisions (b) and (c),
4the board for good cause may extend for not to exceed one month
5the time for making any return or paying any amount required to
6be paid under this part. The extension may be granted at any time
7provided a request therefor is filed with the board within or prior
8to the period for which the extension may be granted.

9(2) Any person to whom an extension is granted shall pay, in
10addition to the tax, interest at the modified adjusted rate per month,
11or fraction thereof, established pursuant to Section 6591.5, from
12the date on which the tax would have been due without the
13extension until the date of payment.

14(b) (1) The board may grant an extension for more than one
15month if both of the following conditions occur:

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

17(B) The person requesting the extension is a creditor of the state
18who has not been paid because of the state’s failure to timely adopt
19a budget.

20(2) Any extension granted under this subdivision shall expire
21no later than the last day of the month following the month in
22which the budget is adopted or one month from the due date of
23the return or payment, whichever comes later.

P3    1(3) Any person to whom an extension has been granted under
2this subdivision shall pay, in addition to the tax, interest at the
3modified adjusted rate per month, or fraction thereof, established
4pursuant to Section 6591.5, from the date on which the tax would
5have been due without the extension until the date of payment.
6However, no interest shall be due on that portion of the payment
7equivalent to the amount due to the person from the state on the
8due date of the payment.

9(c) (1) In the case of abegin delete naturalend delete disaster, the board, for a period
10not to exceed three months, may extend the time for making any
11report or return or paying any tax required under this part. The
12extension may be granted at any time provided a request therefor
13is filed with the board within or before the period for which the
14extension may be granted.

15(2) Any person to whom an extension is granted shall pay, in
16addition to the tax, interest at the modified adjusted rate per month,
17or fraction thereof, established pursuant to Section 6591.5, from
18the date on which the tax would have been due without the
19extension until the date of payment.

begin insert

20
(3) For purposes of this section, “disaster” means fire, flood,
21storm, tidal wave, earthquake, or similar public calamity, whether
22or not resulting from natural causes.

end insert
23

SEC. 2.  

Section 7656 of the Revenue and Taxation Code is
24amended to read:

25

7656.  

(a) Except as provided in subdivision (b), the board for
26good cause may extend for not to exceed one month the time for
27making any report or return or paying any tax required under this
28part. The extension may be granted at any time if a request therefor
29is filed with the board within or prior to the period for which the
30extension may be granted.

31(b) begin insert(1)end insertbegin insertend insertIn the case of abegin delete naturalend delete disaster, the board, for a period
32not to exceed three months, may extend the time for making any
33report or return or paying any tax required under this part. The
34extension may be granted at any time provided a request therefor
35is filed with the board within or before the period for which the
36extension may be granted.

begin insert

37
(2) For purposes of this section, “disaster” means fire, flood,
38storm, tidal wave, earthquake, or similar public calamity, whether
39or not resulting from natural causes.

end insert

P4    1(c) Any person to whom an extension is granted shall pay, in
2addition to the tax, interest at the modified adjusted rate per month,
3or fraction thereof, established pursuant to Section 6591.5, from
4the date on which the tax would have been due without the
5extension to the date of payment.

6

SEC. 3.  

Section 8754 of the Revenue and Taxation Code is
7amended to read:

8

8754.  

(a) Except as provided in subdivision (b), the board for
9good cause may extend for not to exceed one month the time for
10making any return or paying any tax required under this part. The
11extension may be granted at any time, provided a request therefor
12is filed with the board within or prior to the period for which the
13extension may be granted.

14(b) begin insert(1)end insertbegin insertend insertIn the case of abegin delete naturalend delete disaster, the board, for a period
15not to exceed three months, may extend the time for making any
16report or return or paying any tax required under this part. The
17extension may be granted at any time provided a request therefor
18is filed with the board within or before the period for which the
19extension may be granted.

begin insert

20
(2) For purposes of this section, “disaster” means fire, flood,
21storm, tidal wave, earthquake, or similar public calamity, whether
22or not resulting from natural causes.

end insert

23(c) Any user to whom an extension is granted shall pay, in
24addition to the tax, interest at the modified adjusted rate per month,
25or fraction thereof, established pursuant to Section 6591.5, from
26the date on which the tax would have been due without the
27extension to the date of payment.

28

SEC. 4.  

Section 30185 of the Revenue and Taxation Code is
29amended to read:

30

30185.  

(a) Except as provided in subdivision (b) and otherwise
31provided in Section 30172, the board for good cause may extend
32for not to exceed one month the time for making any report or
33return or paying any amount of tax required under this part. The
34extension may be granted at any time provided a request therefor
35is filed with the board within or prior to the period for which the
36extension may be granted.

37(b) begin insert(1)end insertbegin insertend insertIn the case of abegin delete naturalend delete disaster, the board, for a period
38not to exceed three months, may extend the time for making any
39report or return or paying any tax required under this part. The
40extension may be granted at any time provided a request therefor
P5    1is filed with the board within or before the period for which the
2extension may be granted.

begin insert

3
(2) For purposes of this section, “disaster” means fire, flood,
4storm, tidal wave, earthquake, or similar public calamity, whether
5or not resulting from natural causes.

end insert

6(c) Any person to whom an extension is granted pursuant to this
7section shall pay, in addition to the amount of tax, interest at the
8modified adjusted rate per month, or fraction thereof, established
9pursuant to Section 6591.5, from the date on which the amount of
10tax would have been due without the extension to the date of
11payment.

12

SEC. 5.  

Section 32253 of the Revenue and Taxation Code is
13amended to read:

14

32253.  

(a) Except as provided in subdivision (b), the board
15for good cause may extend for not to exceed one month the time
16for making any report or paying any tax.

17(b) begin insert(1)end insertbegin insertend insertIn the case of abegin delete naturalend delete disaster, the board, for a period
18not to exceed three months, may extend the time for making any
19report or return or paying any tax required under this part. The
20extension may be granted at any time provided a request therefor
21is filed with the board within or before the period for which the
22extension may be granted.

begin insert

23
(2) For purposes of this section, “disaster” means fire, flood,
24storm, tidal wave, earthquake, or similar public calamity, whether
25or not resulting from natural causes.

end insert

26(c) Any person to whom an extension is granted and who pays
27the tax within the period for which the extension is granted shall
28pay, in addition to the tax, interest at the modified adjusted rate
29per month, or fraction thereof, established pursuant to Section
306591.5, from the date the tax would have been due without the
31extension to the date of payment.

32

SEC. 6.  

Section 38405 of the Revenue and Taxation Code is
33amended to read:

34

38405.  

(a) Except as provided in subdivision (b), the board
35for good cause may extend for not to exceed one month the time
36for making any return or paying any amount required to be paid
37under this part. The extension may be granted at any time provided
38a request therefor is filed with the board within or prior to the
39period for which the extension may be granted.

P6    1(b) begin insert(1)end insertbegin insertend insertIn the case of abegin delete naturalend delete disaster, the board, for a period
2not to exceed three months, may extend the time for making any
3report or return or paying any tax required under this part. The
4extension may be granted at any time provided a request therefor
5is filed with the board within or before the period for which the
6extension may be granted.

begin insert

7
(2) For purposes of this section, “disaster” means fire, flood,
8storm, tidal wave, earthquake, or similar public calamity, whether
9or not resulting from natural causes.

end insert

10(c) Any person to whom an extension is granted shall pay, in
11addition to the tax, interest at the adjusted annual rate established
12pursuant to Section 19521 from the date on which the tax would
13have been due without the extension until the date of payment.

14

SEC. 7.  

Section 40065 of the Revenue and Taxation Code is
15amended to read:

16

40065.  

(a) Except as provided in subdivision (b), the board
17for good cause may extend not to exceed one month the time for
18making any return or paying any amount required to be paid under
19this part. The extension may be granted at any time provided a
20request therefor is filed with the board within or prior to the period
21for which the extension may be granted.

22(b) begin insert(1)end insertbegin insertend insertIn the case of abegin delete naturalend delete disaster, the board, for a period
23not to exceed three months, may extend the time for making any
24report or return or paying any surcharge required under this part.
25The extension may be granted at any time provided a request
26therefor is filed with the board within or before the period for
27which the extension may be granted.

begin insert

28
(2) For purposes of this section, “disaster” means fire, flood,
29storm, tidal wave, earthquake, or similar public calamity, whether
30or not resulting from natural causes.

end insert

31 (c) Any person to whom an extension is granted shall pay, in
32addition to the surcharge, interest at the modified adjusted rate per
33month, or fraction thereof, established pursuant to Section 6591.5,
34from the date on which the surcharge would have been due without
35the extension of the date of payment.

36

SEC. 8.  

Section 41054 of the Revenue and Taxation Code is
37amended to read:

38

41054.  

(a) Except as provided in subdivision (b), the board
39for good cause may extend not to exceed one month the time for
40making any return or paying any amount required to be paid under
P7    1this part. The extension may be granted at any time provided a
2request therefor is filed with the board within or prior to the period
3for which the extension may be granted.

4(b) begin insert(1)end insertbegin insertend insertIn the case of abegin delete naturalend delete disaster, the board, for a period
5not to exceed three months, may extend the time for making any
6report or return or paying any tax required under this part. The
7extension may be granted at any time provided a request therefor
8is filed with the board within or before the period for which the
9extension may be granted.

begin insert

10
(2) For purposes of this section, “disaster” means fire, flood,
11storm, tidal wave, earthquake, or similar public calamity, whether
12or not resulting from natural causes.

end insert
13

SEC. 9.  

Section 43154 of the Revenue and Taxation Code is
14amended to read:

15

43154.  

(a) Except as provided in subdivision (b), the board
16for good cause may extend, for a period of time not to exceed one
17month, the time for making any return or paying any amount
18required to be paid under this part. The extension may be granted
19at any time provided a request therefor is filed with the board
20within or prior to the period for which the extension may be
21granted.

22(b) begin insert(1)end insertbegin insertend insertIn the case of abegin delete naturalend delete disaster, the board, for a period
23not to exceed three months, may extend the time for making any
24report or return or paying any tax required under this part. The
25extension may be granted at any time provided a request therefor
26is filed with the board within or before the period for which the
27extension may be granted.

begin insert

28
(2) For purposes of this section, “disaster” means fire, flood,
29storm, tidal wave, earthquake, or similar public calamity, whether
30or not resulting from natural causes.

end insert

31(c) Any person to whom an extension is granted shall pay, in
32addition to the tax, interest at the modified adjusted rate per month,
33or fraction thereof, established pursuant to Section 6591.5, from
34the date on which the tax would have been due without the
35extension until the date of payment.

36

SEC. 10.  

Section 45152 of the Revenue and Taxation Code is
37amended to read:

38

45152.  

(a) Except as provided in subdivision (b), the board
39for good cause may extend, for not to exceed one month, the time
40for making any report or return or paying any amount required to
P8    1be paid under this part. The extension may be granted at any time
2if a request therefor is filed with the board within or prior to the
3period for which the extension may be granted.

4(b) begin insert(1)end insertbegin insertend insertIn the case of abegin delete naturalend delete disaster, the board, for a period
5not to exceed three months, may extend the time for making any
6report or return or paying any fee required under this part. The
7extension may be granted at any time provided a request therefor
8is filed with the board within or before the period for which the
9extension may be granted.

begin insert

10
(2) For purposes of this section, “disaster” means fire, flood,
11storm, tidal wave, earthquake, or similar public calamity, whether
12or not resulting from natural causes.

end insert

13(c) Any person to whom an extension is granted shall pay, in
14addition to the fee, interest at the modified adjusted rate per month,
15or fraction thereof, established pursuant to Section 6591.5 from
16the date on which the fee would have been due without the
17extension until the date of payment.

18

SEC. 11.  

Section 46153 of the Revenue and Taxation Code is
19amended to read:

20

46153.  

(a) Except as provided in subdivision (b), the board,
21for good cause, may extend, for a period not to exceed one month,
22the time for making any return or paying any amount required to
23be paid under this part. The extension may be granted at any time
24if a request for the extension is filed with the board within or prior
25to the period for which the extension may be granted.

26(b) begin insert(1)end insertbegin insertend insertIn the case of abegin delete naturalend delete disaster, the board, for a period
27not to exceed three months, may extend the time for making any
28report or return or paying any fee required under this part. The
29extension may be granted at any time provided a request therefor
30is filed with the board within or before the period for which the
31extension may be granted.

begin insert

32
(2) For purposes of this section, “disaster” means fire, flood,
33storm, tidal wave, earthquake, or similar public calamity, whether
34or not resulting from natural causes.

end insert

35(c) Any person to whom an extension is granted shall pay, in
36addition to the fee, interest at the modified adjusted rate per month,
37or fraction thereof, established pursuant to Section 6591.5 from
38the date on which the fee would have been due without the
39 extension until the date of payment.

P9    1

SEC. 12.  

Section 50111 of the Revenue and Taxation Code is
2amended to read:

3

50111.  

(a) Except as provided in subdivision (b), the board
4for good cause may extend, for up to one month, the time period
5within which a person is required to submit a report or pay a sum
6of money under this part. The extension may be granted at any
7time if a request is filed with the board within, or prior to the
8commencement of, the period for which the extension may be
9granted.

10(b) begin insert(1)end insertbegin insertend insertIn the case of abegin delete naturalend delete disaster, the board, for a period
11not to exceed three months, may extend the time for making any
12report or return or paying any fee required under this part. The
13extension may be granted at any time provided a request therefor
14is filed with the board within or before the period for which the
15extension may be granted.

begin insert

16
(2) For purposes of this section, “disaster” means fire, flood,
17storm, tidal wave, earthquake, or similar public calamity, whether
18or not resulting from natural causes.

end insert

19(c) Any person to whom an extension is granted shall pay, in
20addition to the fee, interest at the modified adjusted rate per month,
21or fraction thereof, established pursuant to Section 6591.5, from
22the date on which the fee would have been due without the
23extension until the date of payment.

24

SEC. 13.  

Section 55041 of the Revenue and Taxation Code is
25amended to read:

26

55041.  

(a) Except as provided in subdivision (b), the board
27for good cause may extend, for not to exceed one month, the time
28for making any return or paying any amount required to be paid
29under this part. The extension may be granted at any time if a
30request therefor is filed with the board within or prior to the period
31for which the extension may be granted.

32(b) begin insert(1)end insertbegin insertend insertIn the case of abegin delete naturalend delete disaster, the board, for a period
33not to exceed three months, may extend the time for making any
34report or return or paying any fee required under this part. The
35extension may be granted at any time provided a request therefor
36is filed with the board within or before the period for which the
37extension may be granted.

begin insert

38
(2) For purposes of this section, “disaster” means fire, flood,
39storm, tidal wave, earthquake, or similar public calamity, whether
40or not resulting from natural causes.

end insert

P10   1 (c) Any person to whom an extension is granted shall pay, in
2addition to the fee, interest at the modified adjusted rate per month,
3or fraction thereof, established pursuant to Section 6591.5 from
4the date on which the fee would have been due without the
5extension until the date of payment.

6

SEC. 14.  

Section 60208 of the Revenue and Taxation Code is
7amended to read:

8

60208.  

(a) Except as provided in subdivision (b), the board
9for good cause may extend for a period not to exceed one month,
10the time for making any report or return or paying any tax required
11under this part. The extension may be granted at any time provided
12a request therefor is filed with the board within or prior to the
13period for which the extension may be granted.

14(b) begin insert(1)end insertbegin insertend insertIn the case of abegin delete naturalend delete disaster, the board, for a period
15not to exceed three months, may extend the time for making any
16report or return or paying any tax required under this part. The
17extension may be granted at any time provided a request therefor
18is filed with the board within or before the period for which the
19extension may be granted.

begin insert

20
(2) For purposes of this section, “disaster” means fire, flood,
21storm, tidal wave, earthquake, or similar public calamity, whether
22or not resulting from natural causes.

end insert

23(c) Any person to whom an extension is granted shall pay, in
24addition to the tax, interest at the modified adjusted rate per month,
25or fraction thereof, established pursuant to Section 6591.5, from
26the date on which the tax would have been due without the
27extension to the date of payment.

28begin insert

begin insertSEC. 15.end insert  

end insert
begin insert

This act is an urgency statute necessary for the
29immediate preservation of the public peace, health, or safety within
30the meaning of Article IV of the Constitution and shall go into
31immediate effect. The facts constituting the necessity are:

end insert
begin insert

32
In order to timely provide essential relief to those persons who
33have suffered damage or loss as a result of forest fires or other
34natural disasters or similar public calamity that occurred in 2016,
35it is necessary that this act take effect immediately.

end insert


O

    96