BILL NUMBER: SB 593	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator McGuire

                        FEBRUARY 27, 2015

   An act to amend Sections 7507 and 7508 of the Revenue and Taxation
Code, relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 593, as introduced, McGuire. Motor Vehicle Fuel Tax Law:
license: revocation.
   The Motor Vehicle Fuel Tax Law, which imposes a tax on motor
vehicle fuel removed from a refinery or terminal rack in this state,
or entered into this state, or sold in this state, requires that
every supplier, industrial user, pipeline operator, train operator,
and vessel operator be licensed by the State Board of Equalization
for purposes of that law. That law requires, before revoking any
license, the board to notify the licensee to show cause, within 10
days after the notice is given, why his or her license should not be
revoked, and requires the board to allow the person the opportunity
to show cause for why the license should not be revoked.
   This bill would instead require that cause to be shown in writing
and within 14 days after the notice is given.
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 7507 of the Revenue and Taxation Code is
amended to read:
   7507.  Before revoking any license  ,  the board shall
notify the licensee to show cause  in writing,  within
 10   14  days after the notice is given,
why his or her license should not be revoked. The notice shall be
given in the manner prescribed in Section 7671 for giving notice of a
deficiency determination.
  SEC. 2.  Section 7508 of the Revenue and Taxation Code is amended
to read:
   7508.  The board may cancel any license issued under this part
immediately upon surrender thereof  ,  but before revoking a
license  ,  the board shall allow the person an opportunity
to show cause  in writing  as provided in Section 7507.