BILL NUMBER: AB 1559	CHAPTERED
	BILL TEXT

	CHAPTER  257
	FILED WITH SECRETARY OF STATE  SEPTEMBER 9, 2016
	APPROVED BY GOVERNOR  SEPTEMBER 9, 2016
	PASSED THE SENATE  AUGUST 15, 2016
	PASSED THE ASSEMBLY  AUGUST 24, 2016
	AMENDED IN SENATE  AUGUST 8, 2016
	AMENDED IN SENATE  JUNE 21, 2016
	AMENDED IN ASSEMBLY  APRIL 13, 2016

INTRODUCED BY   Assembly Member Dodd
   (Principal coauthor: Senator McGuire)
   (Coauthors: Assembly Members Bigelow, Kim, Obernolte, and Wilk)
   (Coauthors: Senators Fuller, Huff, and Nielsen)

                        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, 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, 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 disaster, as
defined, 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.



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 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.
   (3) For purposes of this section, "disaster" means fire, flood,
storm, tidal wave, earthquake, or similar public calamity, whether or
not resulting from natural causes.
  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) (1) In the case of a 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) For purposes of this section, "disaster" means fire, flood,
storm, tidal wave, earthquake, or similar public calamity, whether or
not resulting from natural causes.
   (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) (1) In the case of a 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) For purposes of this section, "disaster" means fire, flood,
storm, tidal wave, earthquake, or similar public calamity, whether or
not resulting from natural causes.
   (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) (1) In the case of a 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) For purposes of this section, "disaster" means fire, flood,
storm, tidal wave, earthquake, or similar public calamity, whether or
not resulting from natural causes.
   (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), the board for
good cause may extend for not to exceed one month the time for making
any report or paying any tax.
   (b) (1) In the case of a 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) For purposes of this section, "disaster" means fire, flood,
storm, tidal wave, earthquake, or similar public calamity, whether or
not resulting from natural causes.
   (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) (1) In the case of a 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) For purposes of this section, "disaster" means fire, flood,
storm, tidal wave, earthquake, or similar public calamity, whether or
not resulting from natural causes.
   (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) (1) In the case of a disaster, the board, for a period not to
exceed three months, may extend the time for making any report or
return or paying any surcharge 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) For purposes of this section, "disaster" means fire, flood,
storm, tidal wave, earthquake, or similar public calamity, whether or
not resulting from natural causes.
    (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) (1) In the case of a 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) For purposes of this section, "disaster" means fire, flood,
storm, tidal wave, earthquake, or similar public calamity, whether or
not resulting from natural causes.
  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) (1) In the case of a 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) For purposes of this section, "disaster" means fire, flood,
storm, tidal wave, earthquake, or similar public calamity, whether or
not resulting from natural causes.
   (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) (1) In the case of a disaster, the board, for a period not to
exceed three months, may extend the time for making any report or
return or paying any fee 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) For purposes of this section, "disaster" means fire, flood,
storm, tidal wave, earthquake, or similar public calamity, whether or
not resulting from natural causes.
   (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) (1) In the case of a disaster, the board, for a period not to
exceed three months, may extend the time for making any report or
return or paying any fee 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) For purposes of this section, "disaster" means fire, flood,
storm, tidal wave, earthquake, or similar public calamity, whether or
not resulting from natural causes.
   (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
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) (1) In the case of a disaster, the board, for a period not to
exceed three months, may extend the time for making any report or
return or paying any fee 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) For purposes of this section, "disaster" means fire, flood,
storm, tidal wave, earthquake, or similar public calamity, whether or
not resulting from natural causes.
   (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) (1) In the case of a disaster, the board, for a period not to
exceed three months, may extend the time for making any report or
return or paying any fee 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) For purposes of this section, "disaster" means fire, flood,
storm, tidal wave, earthquake, or similar public calamity, whether or
not resulting from natural causes.
    (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. 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) (1) In the case of a 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) For purposes of this section, "disaster" means fire, flood,
storm, tidal wave, earthquake, or similar public calamity, whether or
not resulting from natural causes.
   (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 to timely provide essential relief to those persons who
have suffered damage or loss as a result of forest fires or other
natural disasters or similar public calamity that occurred in 2016,
it is necessary that this act take effect immediately.