BILL NUMBER: SB 1102 CHAPTERED
BILL TEXT
CHAPTER 620
FILED WITH SECRETARY OF STATE OCTOBER 3, 1997
APPROVED BY GOVERNOR OCTOBER 2, 1997
PASSED THE SENATE SEPTEMBER 10, 1997
PASSED THE ASSEMBLY SEPTEMBER 8, 1997
AMENDED IN ASSEMBLY SEPTEMBER 4, 1997
AMENDED IN ASSEMBLY AUGUST 11, 1997
AMENDED IN ASSEMBLY JULY 11, 1997
AMENDED IN ASSEMBLY JUNE 23, 1997
AMENDED IN SENATE APRIL 28, 1997
AMENDED IN SENATE MARCH 31, 1997
INTRODUCED BY Committee on Revenue and Taxation (Senators Alpert
(Chair), Greene, Karnette, Knight, Kopp, and McPherson)
FEBRUARY 28, 1997
An act to amend Section 15619 of the Government Code, and to amend
Sections 6203, 7102, 8255, 8651.7, 9255, 30179, 30366, 30455, 32405,
40116, 43455, 45655, 46506, 46751, 50142.1, 50161, 55225, 60120,
60121, 60361, 60524, 60608, and 60609 of, to add Sections 7204.5,
9255.1, 50162, and 60105 to, and to repeal Sections 60104 and 60709
of, the Revenue and Taxation Code, and to amend Sections 2104, 2105,
and 2107 of the Streets and Highways Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
SB 1102, Committee on Revenue and Taxation. Taxation.
The Motor Vehicle Fuel License Tax Law, the Use Fuel Tax Law, the
Oil Spill Response, Prevention, and Administration Fees Law, the
Underground Storage Tank Maintenance Fee Law, and the Diesel Fuel Tax
Law, among other things, authorize the State Board of Equalization
to disclose specified tax information, as provided.
This bill would authorize the board to furnish specified motor
fuel tax information to other specified governmental agencies that
are investigating violations of, and enforcing, motor fuel laws, as
provided.
The Sales and Use Tax Law provides that a retailer engaged in
business in this state includes, among others, specified retailers
who solicit orders, as provided.
This bill would delete those provisions.
Under the existing Bradley-Burns Uniform Local Sales and Use Tax
Law and the Transactions and Use Tax Law, the State Board of
Equalization deducts from its periodic transmittals of sales and use
tax revenues and transactions and use tax revenues to counties,
cities, redevelopment agencies, and districts, as defined, their
respective shares of refunds of those taxes which are due to
taxpayers.
This bill would, with certain exceptions, require the board, upon
the request of a city or county, as specified, to remit to the city
or county that portion of the refund deducted from tax revenue
transmittals by the board which exceed $50,000 in a calendar quarter
and to thereafter deduct a pro rata share of that portion from future
transmittals of tax revenues, as specified, until the portion is
fully deducted.
The Diesel Fuel Tax Law provides that any person that fails to
provide or post the required notice with respect to any dyed diesel
fuel is presumed to know for purposes of a specified penalty that the
diesel fuel will be used for a taxable use. That law also provides
that any person who willfully evades or attempts to evade or defeat
the payment of taxes imposed by that law is subject to a specified
penalty in specified circumstances.
This bill would, instead, apply specified penalties when, among
other things, a person knows, or has reason to know, that they are
using dyed diesel fuel for a taxable use.
The Diesel Fuel Tax Law requires every person operating a
qualified motor vehicle in interstate commerce to apply for a license
and post security, as specified.
This bill would provide that those requirements apply to every
person operating a qualified motor vehicle within and without this
state or the United States, and would make it unlawful for any person
to be an interstate user without first securing a license. It would
provide additional monetary penalties and prescribe specified
administrative procedures in connection therewith.
This bill would also make various technical, nonsubstantive
changes relating to the allocation of revenues from fuel taxes to
counties and cities.
Existing law governing the State Board of Equalization generally
prohibits members, ex-members, and agents of the board and persons
obtaining information from any of the foregoing from divulging
certain information concerning the business affairs of the companies
reporting to the board. The Cigarette and Tobacco Products Tax Law
includes a similar prohibition.
This bill would allow the board, under these provisions, to give
information to successors, receivers, trustees, executors,
administrators, assignees, and guarantors, if directly interested, as
to the items included in the measure and amounts of any unpaid tax
or amounts of tax required to be collected, interest, and penalties.
Existing law requires that an amount equal to all revenues, less
refunds, derived from sales and use tax revenue collected on
gasoline, diesel, and alternative fuels, be transferred from the
Retail Sales Tax Fund to the Transportation Planning and Development
Account. The Clean Air and Transportation Improvement Act of 1990,
an initiative measure that added this provision, requires that
amendments to the act must be consistent with and further the act's
purposes and, if those requirements are met, also requires a 2/3 vote
of both houses of the Legislature for passage.
This bill would provide that sales and use tax revenues on diesel
fuel covered by the Diesel Fuel Tax Law are subject to transfer to
the Transportation Planning and Development Account. This bill would
declare that it is consistent with and furthers the purposes of the
act, and would require a 2/3 vote for passage.
The Use Fuel Tax Law requires that the flat rate fuel tax be an
annual tax.
This bill would provide that, when an owner or operator elects to
pay the annual flat rate fuel tax on more than one vehicle, the owner
or operator may request that the State Board of Equalization prorate
the tax due on a vehicle added during the annual period, so that all
vehicles have the same annual period.
Under the Cigarette and Tobacco Products Tax Law, the Alcoholic
Beverage Tax Law, the Energy Resources Surcharge Law, the Hazardous
Substances Tax Law, the Integrated Waste Management Fee Law, the Oil
Spill, Response, Prevention, and Administration Fees Law, the
Underground Storage Tank Maintenance Fee Law, the Fee Collection
Procedures Law, and the Diesel Fuel Tax Law, the State Board of
Equalization administers various provisions respecting the payment of
interest on refunds.
This bill would make changes in those provisions concerning the
dates and time periods that affect the calculation of interest due on
refunds.
This bill would incorporate additional changes in Section 7102 of
the Revenue and Taxation Code, proposed by AB 1269, to be operative
only if AB 1269 and this bill are both chaptered and become effective
on or before January 1, 1998, and this bill is chaptered last.
This bill would incorporate additional changes in Section 2104 of
the Streets and Highways Code, proposed by SB 506, to be operative
only if SB 506 and this bill are both chaptered and become effective
January 1, 1998, and this bill is chaptered last.
This bill would incorporate additional changes in Section 2107 of
the Streets and Highways Code, proposed by AB 1226, to be operative
only if AB 1226 and this bill are both chaptered and become effective
January 1, 1998, and this bill is chaptered last.
This bill would declare that, due to the unique financial concerns
within the County of Napa which a specified provision of the bill is
intended to remedy, a general statute within the meaning of Section
16 of Article IV of the California Constitution is not applicable and
a special statute is necessary.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 15619 of the Government Code is amended to
read:
15619. Any member or ex-member of the State Board of
Equalization, or any agent employed by it, or the Controller, or
ex-Controller, or any person employed by him or her, or any person
who has at any time obtained such knowledge from any of the foregoing
officers or persons shall not divulge or make known in any manner
not provided by law, any of the following items of information
concerning the business affairs of companies reporting to the board:
(a) Any information concerning the business affairs of any company
that is gained during an examination of its books and accounts or in
any other manner, and is not required by law to be reported to the
State Board of Equalization.
(b) Any information, other than the assessment and the amount of
taxes levied, obtained by the State Board of Equalization in
accordance with law from any company other than one concerning which
that information is required by law to be made public.
(c) Any particular item of information relating to the disposition
of its earnings contained in the report of a quasi-public
corporation that the corporation, by written communication specifying
the items and presented at the time when it files its report,
requests shall be treated as confidential.
Nothing in this section shall be construed as preventing
examination of these records and reports by law enforcement agencies,
grand juries, boards of supervisors, or their duly authorized
agents, employees or representatives conducting an investigation of
an assessor's office pursuant to Section 25303, and other duly
authorized legislative or administrative bodies of the state pursuant
to their authorization to examine these records.
Successors, receivers, trustees, executors, administrators,
assignees, and guarantors, if directly interested, may be given
information as to the items included in the measure and amounts of
any unpaid tax or amounts of tax required to be collected, interest,
and penalties.
The Governor may authorize examination of these reports by other
state officers. In that event the information obtained by these
persons shall not be made public. The Governor, however, may direct
that any of the information referred to in this section shall be made
public.
Any violation of this section is a misdemeanor and punishable by a
fine not to exceed one thousand dollars ($1,000), or by imprisonment
not to exceed six months, or both, at the discretion of the court.
SEC. 2. Section 6203 of the Revenue and Taxation Code is amended
to read:
6203. Except as provided by Sections 6292 and 6293, every
retailer engaged in business in this state and making sales of
tangible personal property for storage, use, or other consumption in
this state, not exempted under Chapter 3.5 (commencing with Section
6271) or Chapter 4 (commencing with Section 6351), shall, at the time
of making the sales or, if the storage, use, or other consumption of
the tangible personal property is not then taxable hereunder, at the
time the storage, use, or other consumption becomes taxable, collect
the tax from the purchaser and give to the purchaser a receipt
therefor in the manner and form prescribed by the board.
As respects leases constituting sales of tangible personal
property, the tax shall be collected from the lessee at the time
amounts are paid by the lessee under the lease.
"Retailer engaged in business in this state" as used in this
section and Section 6202 means and includes any of the following:
(a) Any retailer maintaining, occupying, or using, permanently or
temporarily, directly or indirectly, or through a subsidiary, or
agent, by whatever name called, an office, place of distribution,
sales or sample room or place, warehouse or storage place, or other
place of business.
(b) Any retailer having any representative, agent, salesperson,
canvasser, independent contractor, or solicitor operating in this
state under the authority of the retailer or its subsidiary for the
purpose of selling, delivering, installing, assembling, or the taking
of orders for any tangible personal property.
(c) As respects a lease, any retailer deriving rentals from a
lease of tangible personal property situated in this state.
(d) Any retailer soliciting orders for tangible personal property
by means of a telecommunication or television shopping system (which
utilizes toll-free numbers) which is intended by the retailer to be
broadcast by cable television or other means of broadcasting, to
consumers located in this state.
(e) (1) Any retailer soliciting orders for tangible personal
property by mail if the solicitations are substantial and recurring
and if the retailer benefits from any banking, financing, debt
collection, telecommunication, or marketing activities occurring in
this state or benefits from the location in this state of authorized
installation, servicing, or repair facilities.
(2) This subdivision shall become operative upon the enactment of
any congressional act that authorizes states to compel the collection
of state sales and use taxes by out-of-state retailers.
(f) Any retailer having a franchisee or licensee operating under
its trade name if the franchisee or licensee is required to collect
the tax under this section.
(g) Notwithstanding Section 7262, a retailer specified in
subdivision (d), (e), or (f) above, and not specified in subdivision
(a), (b), or (c) above, is a "retailer engaged in business in this
state" for the purposes of this part and Part 1.5 (commencing with
Section 7200) only.
(h) (1) For purposes of this section, "engaged in business in this
state" does not include the taking of orders from customers in this
state through a computer telecommunications network located in this
state which is not directly or indirectly owned by the retailer when
the orders result from the electronic display of products on that
same network. The exclusion provided by this subdivision shall apply
only to a computer telecommunications network that consists
substantially of on-line communications services other than the
displaying and taking of orders for products.
(2) This subdivision shall become inoperative upon the earlier of
the following dates:
(A) The operative date of provisions of a congressional act that
authorize states to compel the collection of state sales and use
taxes by out-of-state retailers.
(B) The date five years from the effective date of the act adding
this subdivision.
SEC. 3. Section 7102 of the Revenue and Taxation Code is amended
to read:
7102. The money in the fund shall, upon order of the Controller,
be drawn therefrom for refunds under this part, and pursuant to
Section 1793.25 of the Civil Code, or be transferred in the following
manner:
(a) (1) All revenues, less refunds, derived under this part at the
4 3/4-percent rate, including the imposition of sales and use taxes
with respect to the sale, storage, use, or other consumption of motor
vehicle fuel which would not have been received if the sales and use
tax rate had been 5 percent and if motor vehicle fuel, as defined
for purposes of the Motor Vehicle Fuel License Tax Law (Part 2
(commencing with Section 7301)), had been exempt from sales and use
taxes, shall be estimated by the State Board of Equalization, with
the concurrence of the Department of Finance, and shall be
transferred quarterly to the Transportation Planning and Development
Account, a trust fund in the State Transportation Fund.
(2) All revenues, less refunds, derived under this part at the 4
3/4-percent rate, resulting from increasing after December 31, 1989,
the rate of tax imposed pursuant to the Motor Vehicle Fuel License
Tax Law on motor vehicle fuel, as defined for purposes of that law,
shall be transferred quarterly to the Transportation Planning and
Development Account, a trust fund in the State Transportation Fund.
(3) All revenues, less refunds, derived under this part at the 4
3/4-percent rate from the imposition of sales and use taxes on fuel,
as defined for purposes of the Use Fuel Tax Law (Part 3 (commencing
with Section 8601)) and the Diesel Fuel Tax Law (Part 31 (commencing
with Section 60001)), shall be estimated by the State Board of
Equalization, with the concurrence of the Department of Finance, and
shall be transferred quarterly to the Transportation Planning and
Development Account, a trust fund in the State Transportation Fund.
(4) All revenues, less refunds, derived under this part from a
rate of more than 4 3/4 percent pursuant to Sections 6051.1 and
6201.1 for the period December 1, 1989, to June 5, 1990, inclusive,
shall be transferred to the Disaster Relief Fund created by Section
16419 of the Government Code.
(5) All revenues, less refunds, derived under this part from a
rate of more than 4 3/4 percent pursuant to Sections 6051.1 and
6201.1 for the period June 6, 1990, to December 31, 1990, inclusive,
which is attributable to the imposition of sales and use taxes with
respect to the sale, storage, use, or other consumption of tangible
personal property other than fuel, as defined for purposes of the Use
Fuel Tax Law (Part 3 (commencing with Section 8601)), shall be
transferred to the Disaster Relief Fund created by Section 16419 of
the Government Code.
(6) All revenues, less refunds, derived under this part from a
rate of more than 4 3/4 percent pursuant to Sections 6051.1 and
6201.1 for the period June 6, 1990, to December 31, 1990, inclusive,
which is attributable to the imposition of sales and use taxes with
respect to the sale, storage, use, or other consumption of fuel, as
defined for purposes of the Use Fuel Tax Law (Part 3 (commencing with
Section 8601)), shall be transferred to the Disaster Relief Fund
created by Section 16419 of the Government Code.
(7) All revenues, less refunds, derived under this part from the
taxes imposed pursuant to Sections 6051.2 and 6201.2 shall be
transferred to the Sales Tax Account of the Local Revenue Fund for
allocation to cities and counties as prescribed by statute.
(8) All revenues, less refunds, derived under this part from the
taxes imposed pursuant to Sections 6051.6 and 6201.6 shall be
transferred to the Interim Public Safety Account in the Local Public
Safety Fund created in Section 30051 of the Government Code for
allocation to counties as prescribed by statute.
(9) All revenues, less refunds, derived from the taxes imposed
pursuant to Section 35 of Article XIII of the California Constitution
shall be transferred to the Public Safety Account in the Local
Public Safety Fund created in Section 30051 of the Government Code
for allocation to counties as prescribed by statute.
(10) An amount equal to all revenues, less refunds, derived under
this part at a 4 3/4-percent rate for the period between January 1,
1994, and July 1, 1994, from the increase in sales and use tax
revenue attributable to the increase in the rate of the federal motor
vehicle fuel tax between January 1, 1993, and the rate in effect on
January 1, 1994, shall be estimated by the State Board of
Equalization, with the concurrence of the Department of Finance, and
an amount equal to that amount, but not exceeding seven million five
hundred thousand dollars ($7,500,000) shall be transferred from the
Retail Sales Tax Fund to the Small Business Expansion Fund created by
Article 5 (commencing with Section 14030) of Chapter 1 of Part 5 of
Division 3 of Title 1 of the Corporations Code.
(b) The balance shall be transferred to the General Fund.
(c) The estimates required by subdivision (a) shall be based on
taxable transactions occurring during a calendar year, and the
transfers required by subdivision (a) shall be made during the fiscal
year that commences during that same calendar year. Transfers
required by paragraphs (1), (2), and (3) of subdivision (a) shall be
made quarterly.
(d) Notwithstanding the designation of the Transportation Planning
and Development Account as a trust fund pursuant to subdivision (a),
the Controller may use the Transportation Planning and Development
Account for loans to the General Fund as provided in Sections 16310
and 16381 of the Government Code. The loans shall be repaid with
interest from the General Fund at the Pooled Money Investment Account
rate.
(e) The Legislature may amend this section, by statute passed in
each house of the Legislature by rollcall vote entered in the
journal, two-thirds of the membership concurring, if the statute is
consistent with, and furthers the purposes of this section.
SEC. 3.5. Section 7102 of the Revenue and Taxation Code is amended
to read:
7102. The money in the fund shall, upon order of the Controller,
be drawn therefrom for refunds under this part, credits or refunds
pursuant to Section 60202, and refunds pursuant to Section 1793.25 of
the Civil Code, or be transferred in the following manner:
(a) (1) All revenues, less refunds, derived under this part at the
4 3/4-percent rate, including the imposition of sales and use taxes
with respect to the sale, storage, use, or other consumption of motor
vehicle fuel which would not have been received if the sales and use
tax rate had been 5 percent and if motor vehicle fuel, as defined
for purposes of the Motor Vehicle Fuel License Tax Law (Part 2
(commencing with Section 7301)), had been exempt from sales and use
taxes, shall be estimated by the State Board of Equalization, with
the concurrence of the Department of Finance, and shall be
transferred quarterly to the Transportation Planning and Development
Account, a trust fund in the State Transportation Fund.
(2) All revenues, less refunds, derived under this part at the 4
3/4-percent rate, resulting from increasing after December 31, 1989,
the rate of tax imposed pursuant to the Motor Vehicle Fuel License
Tax Law on motor vehicle fuel, as defined for purposes of that law,
shall be transferred quarterly to the Transportation Planning and
Development Account, a trust fund in the State Transportation Fund.
(3) All revenues, less refunds, derived under this part at the 4
3/4-percent rate from the imposition of sales and use taxes on fuel,
as defined for purposes of the Use Fuel Tax Law (Part 3 (commencing
with Section 8601)) and the Diesel Fuel Tax Law (Part 31 (commencing
with Section 60001)), shall be estimated by the State Board of
Equalization, with the concurrence of the Department of Finance, and
shall be transferred quarterly to the Transportation Planning and
Development Account, a trust fund in the State Transportation Fund.
(4) All revenues, less refunds, derived under this part from a
rate of more than 4 3/4 percent pursuant to Sections 6051.1 and
6201.1 for the period December 1, 1989, to June 5, 1990, inclusive,
shall be transferred to the Disaster Relief Fund created by Section
16419 of the Government Code.
(5) All revenues, less refunds, derived under this part from a
rate of more than 4 3/4 percent pursuant to Sections 6051.1 and
6201.1 for the period June 6, 1990, to December 31, 1990, inclusive,
which is attributable to the imposition of sales and use taxes with
respect to the sale, storage, use, or other consumption of tangible
personal property other than fuel, as defined for purposes of the Use
Fuel Tax Law (Part 3 (commencing with Section 8601)), shall be
transferred to the Disaster Relief Fund created by Section 16419 of
the Government Code.
(6) All revenues, less refunds, derived under this part from a
rate of more than 4 3/4 percent pursuant to Sections 6051.1 and
6201.1 for the period June 6, 1990, to December 31, 1990, inclusive,
which is attributable to the imposition of sales and use taxes with
respect to the sale, storage, use, or other consumption of fuel, as
defined for purposes of the Use Fuel Tax Law (Part 3 (commencing with
Section 8601)), shall be transferred to the Disaster Relief Fund
created by Section 16419 of the Government Code.
(7) All revenues, less refunds, derived under this part from the
taxes imposed pursuant to Sections 6051.2 and 6201.2 shall be
transferred to the Sales Tax Account of the Local Revenue Fund for
allocation to cities and counties as prescribed by statute.
(8) All revenues, less refunds, derived under this part from the
taxes imposed pursuant to Sections 6051.6 and 6201.6 shall be
transferred to the Interim Public Safety Account in the Local Public
Safety Fund created in Section 30051 of the Government Code for
allocation to counties as prescribed by statute.
(9) All revenues, less refunds, derived from the taxes imposed
pursuant to Section 35 of Article XIII of the California Constitution
shall be transferred to the Public Safety Account in the Local
Public Safety Fund created in Section 30051 of the Government Code
for allocation to counties as prescribed by statute.
(10) An amount equal to all revenues, less refunds, derived under
this part at a 4 3/4-percent rate for the period between January 1,
1994, and July 1, 1994, from the increase in sales and use tax
revenue attributable to the increase in the rate of the federal motor
vehicle fuel tax between January 1, 1993, and the rate in effect on
January 1, 1994, shall be estimated by the State Board of
Equalization, with the concurrence of the Department of Finance, and
an amount equal to that amount, but not exceeding seven million five
hundred thousand dollars ($7,500,000) shall be transferred from the
Retail Sales Tax Fund to the Small Business Expansion Fund created by
Article 5 (commencing with Section 14030) of Chapter 1 of Part 5 of
Division 3 of Title 1 of the Corporations Code.
(b) The balance shall be transferred to the General Fund.
(c) The estimates required by subdivision (a) shall be based on
taxable transactions occurring during a calendar year, and the
transfers required by subdivision (a) shall be made during the fiscal
year that commences during that same calendar year. Transfers
required by paragraphs (1), (2), and (3) of subdivision (a) shall be
made quarterly.
(d) Notwithstanding the designation of the Transportation Planning
and Development Account as a trust fund pursuant to subdivision (a),
the Controller may use the Transportation Planning and Development
Account for loans to the General Fund as provided in Sections 16310
and 16381 of the Government Code. The loans shall be repaid with
interest from the General Fund at the Pooled Money Investment Account
rate.
(e) The Legislature may amend this section, by statute passed in
each house of the Legislature by rollcall vote entered in the
journal, two-thirds of the membership concurring, if the statute is
consistent with, and furthers the purposes of this section.
SEC. 4. Section 7204.5 is added to the Revenue and Taxation Code,
to read:
7204.5. (a) For purposes of this section:
(1) "City" means any city located within the County of Napa.
(2) "County" means the County of Napa.
(3) "Quarterly taxes" means the total amount of sales and use
taxes transmitted by the board to a city or the county for a calendar
quarter.
(4) "Refund" means the amount of sales and use taxes deducted by
the board from a city's or the county's quarterly taxes in order to
pay the city's or county's share of a sales and use tax refund due as
a result of overpayments of sales or use tax on the sale or purchase
of oak barrels purchased for the purpose of physically incorporating
oak into wine to be sold.
(5) "Offset portion" means that portion of the refund which
exceeds fifty thousand dollars ($50,000) in a calendar quarter.
(6) For purposes of calculating the "offset portion" the total
refunds issued or to be issued shall be aggregated each quarterly
period and shall be offset by an amount which exceeds fifty thousand
dollars ($50,000) for that quarterly period.
(b) (1) Upon notification by the board that a city or the county
is subject to an offset portion, the city or county may, within 30
days after the date of that notification, request the board to deduct
a pro rata share of the offset portion from that city's or county's
future transmittals of sales and use taxes.
(2) Except as provided in subdivision (c), if the board has
deducted a refund from the city's or county's quarterly taxes which
includes an offset portion, then the following provisions apply:
(A) For the 1997 calendar year, within nine months after the board
deducted an offset portion, the city or county may request the board
to transmit the offset portion to that city or county. After
calendar year 1997, the city or county may make that request within
three months after the board deducted the offset portion.
(B) As promptly as feasible after the board receives the city's or
county's request, the board shall transmit to that city or county
the offset portion as part of the board's periodic transmittal of
sales and use taxes.
(3) The board shall thereafter deduct a pro rata share of the
offset portion from future transmittals of sales and use taxes to the
city or county over a period not to exceed 12 quarters until the
entire amount of the offset portion has been deducted.
(c) The board shall not transmit the offset portion of the refund
to the city or county if that transmittal would reduce or delay
either the board's payment of the refund to the taxpayer or the board'
s periodic transmittals of sales and use taxes to any other city,
county, city and county, or redevelopment agency in this state.
SEC. 4.5. Section 8255 of the Revenue and Taxation Code is amended
to read:
8255. (a) Upon request from the officials to whom is entrusted
the enforcement of the motor fuel tax law of another government the
board or the Controller may furnish to such officials such
information in the possession of the board or the Controller which is
deemed essential to the enforcement of the motor fuel tax laws.
Any information so furnished shall not be used for any purpose
other than that for which it was furnished.
(b) The board may furnish to any state or federal agency
investigating violations of or enforcing any state or federal law
related to motor fuels any motor fuel information in the possession
of the board that is deemed necessary for the enforcement of those
laws.
SEC. 5. Section 8651.7 of the Revenue and Taxation Code is amended
to read:
8651.7. (a) The owner or operator, except an interstate user, of
a vehicle propelled by a system using liquefied petroleum gas, liquid
natural gas, or compressed natural gas may pay the fuel tax for the
use of those fuels by paying an annual flat rate fuel tax according
to the following schedule:
Unladen weight Fee
All passenger cars and other vehicles 4,000 lbs. or less .... $ 36
More than 4,000 lbs. but less than 8,001 lbs. ............... 72
More than 8,000 lbs. but less than 12,001 lbs. .............. 120
12,001 lbs. or more ......................................... 168
(b) The annual flat rate fuel tax described in subdivision (a)
shall be an annual tax. The annual period shall be that period from
the end of the month in which the tax was paid to the end of the
month prior in the following calendar year. When an owner or
operator elects to pay the annual flat rate fuel tax on more than one
vehicle, the owner or operator may request that the board prorate
the tax due on a vehicle added during the annual period, so that all
vehicles have the same annual period. In the year a vehicle is
added, the annual flat rate fuel tax for that vehicle shall be
calculated by dividing the fee set forth in subdivision (a) by 12 and
multiplying the resulting amount by the number of months remaining
before the beginning of the next annual period.
(c) The board shall adopt an identification procedure for vehicles
with respect to which the annual flat rate tax described in
subdivision (a) of this section has been paid.
SEC. 6. Section 9255 of the Revenue and Taxation Code is amended
to read:
9255. It is unlawful for the board or any person having an
administrative duty under this part to make known in any manner
whatever the business affairs, operations, or information obtained by
an investigation of records and equipment of any user visited or
examined in the discharge of official duty, or the amount or source
of income, profits, losses, expenditures, or any particular thereof
set forth or disclosed in any return, or to permit any return or copy
thereof or any book containing any abstract or particulars thereof
to be seen or examined by any person except to another government,
state agency or federal agency as specified in Section 9255.1.
Information respecting the tax due from a user may be furnished,
however, to any person owning or having an interest in a motor
vehicle subject to the lien of the tax. The Governor may, by general
or special order, authorize examination by other state officers, by
tax officers of another state, by the federal government, if a
reciprocal arrangement exists, or by any other person of the records
maintained by the board under this part. The information so obtained
pursuant to the order of the Governor shall not be made public
except to the extent and in the manner that the order may authorize
that it be made public. Successors, receivers, trustees, executors,
administrators, assignees, and guarantors, if directly interested,
may be given information as to the items included in the measure and
amounts of any unpaid tax or amounts of tax required to be collected,
interest and penalties.
Any violation of this section is a misdemeanor and is punishable
by a fine not exceeding one thousand dollars ($1,000), by
imprisonment not exceeding one year, or by both that fine and
imprisonment, in the discretion of the court.
SEC. 7. Section 9255.1 is added to the Revenue and Taxation Code,
to read:
9255.1. (a) Upon request from the officials to whom is entrusted
the enforcement of the motor fuel tax laws of another government, the
board may furnish to those officials any information in the
possession of the board that is deemed essential to the enforcement
of the motor fuel tax laws. Any information so furnished shall not
be used for any purpose other than that for which it was furnished.
(b) The board may furnish to any state or federal agency
investigating violations of or enforcing any state or federal law
related to motor fuels any motor fuel information in the possession
of the board that is deemed necessary for the enforcement of those
laws.
SEC. 8. Section 30179 of the Revenue and Taxation Code is amended
to read:
30179. Interest shall be
computed, allowed, and paid upon any overpayment for the purchase of
stamps or meter register settings at the modified adjusted rate per
month established pursuant to Section 6591.5, from the 26th day of
the calendar month following the period during which the overpayment
was made. In addition, a refund or credit shall be made of any
interest imposed upon the claimant with respect to the amount being
refunded or credited.
The interest shall be paid as follows:
(a) In the case of a refund, to the 25th day of the calendar month
following the date upon which the claimant, if he or she has not
already filed a claim, is notified by the board that a claim may be
filed or the date upon which the claim is approved by the board,
whichever date is earlier.
(b) In the case of a credit, to the same date as that to which
interest is computed on the tax or amount against which the credit is
applied.
SEC. 9. Section 30366 of the Revenue and Taxation Code is amended
to read:
30366. Interest shall be computed, allowed, and paid upon any
overpayment of any amount of tax at the modified adjusted rate per
month established pursuant to Section 6591.5, from the 26th day of
the calendar month following the period during which the overpayment
was made. In addition, a refund or credit shall be made of any
interest imposed upon the claimant with respect to the amount being
refunded or credited.
The interest shall be paid as follows:
(a) In the case of a refund, to the 25th day of the calendar month
following the date upon which the claimant, if he or she has not
already filed a claim, is notified by the board that a claim may be
filed or the date upon which the claim is approved by the board,
whichever date is earlier.
(b) In the case of a credit, to the same date as that to which
interest is computed on the tax or amount against which the credit is
applied.
SEC. 10. Section 30455 of the Revenue and Taxation Code is amended
to read:
30455. It is unlawful for the board or any person having an
administrative duty under this part to make known in any manner
whatever the business affairs, operations, or information obtained by
an investigation of records and equipment of any person visited or
examined in the discharge of official duty, or the amount or source
of income, profits, losses, expenditures, or any particular thereof,
set forth or disclosed in any report, or to permit any report or copy
thereof or any book containing any abstract or particulars thereof
to be seen or examined by any person. However, the Governor may, by
general or special order, authorize examination of the records
maintained by the board under this part by other state officers, by
tax officers of another state, by the federal government, if a
reciprocal arrangement exists, or by any other person.
Successors, receivers, trustees, executors, administrators,
assignees, and guarantors, if directly interested, may be given
information as to the items included in the measure and amounts of
any unpaid tax or amounts of tax required to be collected, interest,
and penalties.
Nothing in this section shall prevent the board from exchanging
with officials of other states information concerning interstate
shipments of cigarettes or tobacco products.
Any violation of this section is a misdemeanor and is punishable
by a fine not exceeding one thousand dollars ($1,000), by
imprisonment not exceeding one year, or by both, in the discretion of
the court.
SEC. 11. Section 32405 of the Revenue and Taxation Code is amended
to read:
32405. Interest shall be computed, allowed, and paid upon any
overpayment of any amount of tax at the modified adjusted rate per
month established pursuant to Section 6591.5, from the 16th day of
the calendar month following the period during which the overpayment
was made. In addition, a refund or credit shall be made of any
interest imposed upon the claimant with respect to the amount being
refunded or credited.
The interest shall be paid as follows:
(a) In the case of a refund, to the 15th day of the calendar month
following the date upon which the claimant, if he or she has not
already filed a claim, is notified by the board that a claim may be
filed or the date upon which the claim is approved by the board,
whichever date is earlier.
(b) In the case of a credit, to the same date as that to which
interest is computed on the tax or amount against which the credit is
applied.
SEC. 12. Section 40116 of the Revenue and Taxation Code is amended
to read:
40116. Interest at the modified adjusted rate per month
established pursuant to Section 6591.5, shall be paid upon any
overpayment of any amount of surcharge from the first day of the
calendar month following the month during which the overpayment was
made. In addition, a refund or credit shall be made of any interest
imposed upon the person making the overpayment with respect to the
amount being refunded or credited.
The interest shall be paid as follows:
(a) In the case of a refund, to the last day of the calendar month
following the date upon which the person making the overpayment, if
he or she has not already filed a claim, is notified by the board
that a claim may be filed or the date upon which the claim is
approved by the board, whichever date is the earlier.
(b) In the case of a credit, to the same date as that to which
interest is computed on the surcharge or amount against which the
credit is applied.
SEC. 13. Section 43455 of the Revenue and Taxation Code is amended
to read:
43455. Interest shall be computed, allowed, and paid upon any
overpayment of any amount of tax at the modified adjusted rate per
month established pursuant to Section 6591.5, from the first day of
the monthly period following the period during which the overpayment
was made. For purposes of this section, "monthly period" means the
month commencing on the day after the due date of the payment through
the same date as the due date in each successive month. In
addition, a refund or credit shall be made of any interest imposed
upon the claimant with respect to the amount being refunded or
credited.
The interest shall be paid as follows:
(a) In the case of a refund, to the last day of the monthly period
following the date upon which the claimant, if he or she has not
already filed a claim, is notified by the board that a claim may be
filed or the date upon which the claim is approved by the board,
whichever date is earlier.
(b) In the case of a credit, to the same date as that to which
interest is computed on the tax or amount against which the credit is
applied.
SEC. 14. Section 45655 of the Revenue and Taxation Code is amended
to read:
45655. Interest shall be computed, allowed, and paid upon any
overpayment of any amount of fee at the modified adjusted rate per
month established pursuant to Section 6591.5, from the first day of
the monthly period following the period during which the overpayment
was made. For purposes of this section, "monthly period" means the
month commencing on the day after the due date of the payment through
the same date as the due date in each successive month. In
addition, a refund or credit shall be made of any interest imposed
upon the claimant with respect to the amount being refunded or
credited.
The interest shall be paid as follows:
(a) In the case of a refund, to the last day of the monthly period
following the date upon which the claimant, if he or she has not
already filed a claim, is notified by the board that a claim may be
filed or the date upon which the claim is approved by the board,
whichever date is earlier.
(b) In the case of a credit, to the same date as that to which
interest is computed on the fee or amount against which the credit is
applied.
SEC. 15. Section 46506 of the Revenue and Taxation Code is amended
to read:
46506. Interest shall be computed, allowed, and paid upon any
overpayment of any amount of fee at the modified adjusted rate per
month established pursuant to Section 6591.5, from the 26th day of
the calendar month following the period during which the overpayment
was made. In addition, a refund or credit shall be made of any
interest imposed upon the claimant with respect to the amount being
refunded or credited.
The interest shall be paid as follows:
(a) In the case of a refund, to the 25th day of the calendar month
following the date upon which the claimant, if he or she has not
already filed a claim, is notified by the board that a claim may be
filed or the date upon which the claim is approved by the board,
whichever date is earlier.
(b) In the case of a credit, to the same date as that to which
interest is computed on the fee or amount against which the credit is
applied.
SEC. 16. Section 46751 of the Revenue and Taxation Code is amended
to read:
46751. (a) The board shall provide any and all information
obtained under this part to the Department of Fish and Game.
(b) The Department of Fish and Game and the board may utilize any
information obtained pursuant to this part to develop data on oil
spill prevention, abatement, and removal within the state.
Notwithstanding any other provision of this section, the Department
of Fish and Game may make oil spill prevention, abatement, and
removal public.
(c) It shall be unlawful for the board, or any person having an
administrative duty under Chapter 7.4 (commencing with Section
8670.1) of Division 1 of Title 2 of the Government Code or Division
7.8 (commencing with Section 8750) of the Public Resources Code to
make known, in any manner whatever, the business affairs, operations,
or any other information pertaining to a fee payer which was
submitted to the board in a report or return required by this part,
or to permit any report or copy thereof or any book containing any
abstract or particulars thereof to be seen or examined by any person
not expressly authorized by subdivision (a), subdivision (d), and
this subdivision. However, the Governor may, by general or special
order, authorize examination of the records maintained by the board
under this part by other state officers, by officers of another
state, by the federal government, if a reciprocal arrangement exists,
or by any other person. The information so obtained pursuant to the
order of the Governor shall not be made public except to the extent
and in the manner that the order may authorize that it be made
public.
(d) The board may furnish to any state or federal agency
investigating violations of or enforcing any state or federal law
related to crude oil and petroleum products any crude oil and
petroleum products information in the possession of the board that is
deemed necessary for the enforcement of those laws.
(e) Notwithstanding subdivision (c), the successors, receivers,
trustees, executors, administrators, assignees, and guarantors, if
directly interested, may be given information regarding the
determination of any unpaid fee or the amount of fees, interest, or
penalties required to be collected or assessed.
(f) Nothing in this section shall be construed as limiting or
increasing the public's access to information on any aspect of oil
spill prevention, abatement, and removal collected pursuant to other
state or local laws, regulations, or ordinances.
SEC. 17. Section 50142.1 of the Revenue and Taxation Code is
amended to read:
50142.1. Interest shall be computed, allowed, and paid upon any
overpayment of any amount of fee at the modified adjusted rate per
month established pursuant to Section 6591.5, from the 26th day of
the calendar month following the period during which the overpayment
was made. In addition, a refund or credit shall be made of any
interest imposed upon the claimant with respect to the amount being
refunded or credited.
The interest shall be paid as follows:
(a) In the case of a refund, to the 25th day of the calendar month
following the date upon which the claimant, if he or she has not
already filed a claim, is notified by the board that a claim may be
filed or the date upon which the claim is approved by the board,
whichever date is earlier.
(b) In the case of a credit, to the same date as that to which
interest is computed on the fee or amount against which the credit is
applied.
SEC. 18. Section 50161 of the Revenue and Taxation Code is amended
to read:
50161. Except as provided in subdivisions (b) and (c) of Section
50159 and Section 50162, this chapter does not limit or increase
public access to information on any aspect of petroleum contained in
underground storage tanks made available pursuant to any other state
or local law, regulation, or ordinance.
SEC. 19. Section 50162 is added to the Revenue and Taxation Code,
to read:
50162. (a) Upon request from the officials to whom is entrusted
the enforcement of the motor fuel tax laws of another government, the
board may furnish to those officials any information in the
possession of the board that is deemed essential to the enforcement
of the motor fuel tax laws. Any information so furnished shall not
be used for any purpose other than that for which it was furnished.
(b) The board may furnish to any state or federal agency
investigating violations of or enforcing any state or federal law
related to motor fuels any motor fuel information in the possession
of the board that is deemed necessary for the enforcement of those
laws.
SEC. 20. Section 55225 of the Revenue and Taxation Code is amended
to read:
55225. Interest shall be computed, allowed, and paid upon any
overpayment of any amount of fee at the modified adjusted rate per
month established pursuant to Section 6591.5, from the first day of
the monthly period following the period during which the overpayment
was made. For purposes of this section, "monthly period" means the
period commencing on the day after the due date of the payment and
continuing through the same date in the immediately following month.
In addition, a refund or credit shall be made of any interest
imposed upon the claimant with respect to the amount being refunded
or credited.
The interest shall be paid as follows:
(a) In the case of a refund, to the last day of the monthly period
following the date upon which the claimant, if he or she has not
already filed a claim, is notified by the board that a claim may be
filed or the date upon which the claim is approved by the board,
whichever date is earlier.
(b) In the case of a credit, to the same date as to that to which
interest is computed on the fee or amount against which the credit is
applied.
SEC. 21. Section 60104 of the Revenue and Taxation Code is
repealed:
SEC. 22. Section 60105 is added to the Revenue and Taxation Code,
to read:
60105. (a) A penalty applies to any person who does any of the
following:
(1) Sells or holds for sale dyed diesel fuel for any use that the
person knows or has reason to know is a taxable use of the diesel
fuel.
(2) Holds for use or uses dyed diesel fuel for a use other than a
nontaxable use and that person knew, or had reason to know, that the
diesel fuel was so dyed.
(3) Knowingly alters, or attempts to alter, the strength or
composition of any dye or marker in any dyed diesel fuel.
(4) Fails to provide or post the required notice with respect to
any dyed diesel fuel. The failure to provide or post the required
notice creates a presumption that the person so failing knows the
diesel fuel will be used for a taxable use.
(b) The amount of the penalty for each violation specified in
subdivision (a) is ten dollars ($10) for every gallon of diesel fuel
involved or one thousand dollars ($1,000), whichever is greater. The
penalty shall be increased for subsequent violations by multiplying
the penalty amount by the number of prior violations.
(c) If a penalty is imposed under this section on any business
entity, each officer, employee, or agent of the entity, who
participated in any act giving rise to the penalty shall be jointly
and severally liable with the entity for the penalty.
SEC. 23. Section 60120 of the Revenue and Taxation Code is amended
to read:
60120. Every person operating a qualified motor vehicle within
and without this state or the United States shall apply to the board
for a license on forms prescribed by the board. It is unlawful for
any person to be an interstate user without first securing a license.
SEC. 24. Section 60121 of the Revenue and Taxation Code is amended
to read:
60121. Before granting a license to an interstate user, the board
may require the person to file with the board security pursuant to
Section 60401. The license issued to any interstate user is not
transferable and is valid until canceled or revoked.
SEC. 25. Section 60361 of the Revenue and Taxation Code is amended
to read:
60361. (a) The board shall forthwith ascertain as best it may the
amount of the diesel fuel removed, entered, sold, delivered, or used
and shall determine immediately the tax on that amount, adding to
the tax a penalty of 25 percent of the amount of tax or five hundred
dollars ($500), whichever is greater, and shall give the unlicensed
person notice of this determination as prescribed by Section 60340.
However, where the board determines that the failure to secure a
license was due to reasonable cause, the penalty may be waived.
Sections 60331 and 60332 shall be applicable with respect to the
finality of the determination and the right of the unlicensed person
to petition for a redetermination.
Any person seeking to be relieved of the penalty shall file with
the board a statement under penalty of perjury setting forth the
facts upon which he or she bases the claim for relief.
(b) In any case where the board does not determine an amount of
tax due, the unlicensed person shall be subject to a penalty of one
hundred dollars ($100), which penalty shall be immediately due and
payable. Each subsequent violation shall increase the penalty amount
by one hundred dollars ($100), up to a maximum penalty of five
hundred dollars ($500). The board shall serve the person with a
notice of penalty assessment in the manner prescribed by Section
60340 for service of notice of a deficiency determination. However,
if the board finds that the failure of the person to secure a license
was due to reasonable cause, the board may waive the penalty. A
person seeking to be relieved of the penalty shall file with the
board a statement under penalty of perjury setting forth the facts
upon which the request for relief is based.
SEC. 26. Section 60524 of the Revenue and Taxation Code is amended
to read:
60524. Interest shall be paid upon any overpayment of any amount
of tax at the modified adjusted rate per month established pursuant
to Section 6591.5 from the first day of the calendar month following
the period during which the overpayment is made. In addition, a
refund or credit shall be made of any interest imposed upon the
claimant with respect to the amount being refunded or credited.
The interest shall be paid as follows:
(a) In the case of a refund, to the last day of the calendar month
following the date upon which the person making the overpayment, if
he or she has not already filed a claim, is notified by the board
that a claim may be filed or the date upon which the claim is
approved by the board, whichever date is the earlier.
(b) In the case of a credit, to the same date as that to which
interest is computed on the tax or amount against which the credit is
applied.
SEC. 27. Section 60608 of the Revenue and Taxation Code is amended
to read:
60608. (a) Upon request from the officials to whom is entrusted
the enforcement of the motor fuel tax laws of another government, the
board may furnish to those officials the information in the
possession of the board that is deemed essential to the enforcement
of the motor fuel tax laws.
Any information so furnished shall not be used for any purpose
other than that for which it was furnished.
(b) The board may furnish to any state or federal agency
investigating violations of or enforcing any state or federal law
related to motor fuels any motor fuel information in the possession
of the board that is deemed necessary for the enforcement of those
laws.
SEC. 28. Section 60609 of the Revenue and Taxation Code is amended
to read:
60609. It is unlawful for the board or any person having an
administrative duty under this part to make known in any manner
whatever the business affairs, operations, or information obtained by
an investigation of records and equipment of any person visited or
examined in the discharge of official duty, or the amount or source
of income, profits, losses, expenditures, or any particular thereof
set forth or disclosed in any return, or to permit any return or copy
thereof or any book containing any abstract or particulars thereof
to be seen or examined by any person except to another government,
state agency, or federal agency as specified in Section 60608.
Information respecting the tax due from a person may be furnished,
however, to any person owning or having an interest in a qualified
motor vehicle or property subject to the lien of the tax. The
Governor may, by general or special order, authorize examination by
other state officers, by tax officers of another state, by the
federal government, if a reciprocal arrangement exists, or by any
other person of the records maintained by the board under this part.
The information so obtained pursuant to the order of the Governor
shall not be made public except to the extent and in the manner that
the order may authorize that it be made public. Successors,
receivers, trustees, executors, administrators, assignees, and
guarantors, if directly interested, may be given information as to
the items included in the measure and amounts of any unpaid tax or
amounts of tax required to be collected, interest, and penalties.
SEC. 29. Section 60709 of the Revenue and Taxation Code is
repealed.
SEC. 30. Section 2104 of the Streets and Highways Code is amended
to read:
2104. A sum equal to the net revenue derived from a per gallon
tax of 2.035 cents ($0.02035) under the Motor Vehicle Fuel License
Tax Law (Part 2 (commencing with Section 7301) of Division 2), 1.80
cents ($0.0180) under the Use Fuel Tax Law (Part 3 (commencing with
Section 8601) of Division 2), and 1.80 cents ($0.0180) under the
Diesel Fuel Tax Law (Part 31 (commencing with Section 60001) of
Division 2) of the Revenue and Taxation Code, shall be apportioned
among the counties, as follows:
(a) Each county shall be paid one thousand six hundred sixty-seven
dollars ($1,667) during each calendar month, which amount shall be
expended exclusively for engineering costs and administrative
expenses with respect to county roads.
(b) A sum equal to the total of all reimbursable snow removal
costs filed pursuant to subdivision (d) of Section 2152, or five
million five hundred thousand dollars ($5,500,000), whichever is
less, shall be apportioned in 12 approximately equal monthly
apportionments for snow removal on county roads, as provided in
Section 2110.
(c) A sum equal to five hundred thousand dollars ($500,000) shall
be apportioned in 12 approximately equal monthly apportionments, as
provided in Section 2110.5.
(d) Seventy-five percent of the funds payable under this section
shall be apportioned among the counties monthly in the respective
proportions that the number of fee-paid and exempt vehicles which are
registered in each county bears to the total number of fee-paid and
exempt vehicles registered in the state.
For purposes of apportionment under this subdivision, the
Department of Motor Vehicles shall, as soon as possible after the
last day of each calendar month, furnish to the Controller a verified
statement showing the number of fee-paid and exempt vehicles which
are registered in each county and in the state as of the last day of
each calendar month as reflected by the records of the Department of
Motor Vehicles.
(e) Of the remaining money payable, there shall be paid to each
eligible county an amount monthly computed, as follows: The number
of miles of maintained county roads in each county shall be
multiplied by sixty dollars ($60); from the resultant amount, there
shall be deducted the amount received by each county under
subdivision (d) and the remainder, if any, shall be paid to each
county.
(f) The remaining money payable, after the foregoing
apportionments, shall be apportioned among the counties in the same
proportion as the money referred to in subdivision (d).
SEC. 30.5. Section 2104 of the Streets and Highways Code is
amended to read:
2104. A sum equal to the net revenue derived from a per gallon
tax of 2.035 cents ($0.02035) under the Motor Vehicle Fuel License
Tax Law (Part 2 (commencing with Section 7301) of Division 2), 1.80
cents ($0.0180) under the Use Fuel Tax Law (Part 3 (commencing with
Section 8601) of Division 2), and 1.80 cents ($0.0180) under the
Diesel Fuel Tax Law (Part 31 (commencing with Section 60001) of
Division 2) of the Revenue and Taxation Code, shall be apportioned
among the counties, as follows:
(a) Each county shall be paid one thousand six hundred sixty-seven
dollars ($1,667) during each calendar month, which amount shall be
expended exclusively for engineering costs and administrative
expenses with respect to county roads.
(b) A sum equal to the total of all reimbursable snow removal or
snow grooming, or both, costs filed pursuant to subdivision (d) of
Section 2152, or five million five hundred thousand dollars
($5,500,000), whichever is less, shall be apportioned in 12
approximately equal monthly apportionments for snow removal or snow
grooming, or both, on county roads, as provided in Section 2110.
(c) A sum equal to five hundred thousand dollars ($500,000) shall
be apportioned in 12 approximately equal monthly apportionments, as
provided in Section 2110.5.
(d) Seventy-five percent of the funds payable under this section
shall be apportioned among the counties monthly in the respective
proportions that the number of fee-paid and exempt vehicles which are
registered in each county bears to the total number of fee-paid and
exempt vehicles registered in the state.
For purposes of apportionment under this subdivision, the
Department of Motor Vehicles shall, as soon as possible after the
last day of each calendar month, furnish to the Controller a verified
statement showing the number of fee-paid and exempt vehicles which
are registered in
each county and in the state as of the last day of each calendar
month as reflected by the records of the Department of Motor
Vehicles.
(e) Of the remaining money payable, there shall be paid to each
eligible county an amount monthly computed, as follows: The number
of miles of maintained county roads in each county shall be
multiplied by sixty dollars ($60); from the resultant amount, there
shall be deducted the amount received by each county under
subdivision (d) and the remainder, if any, shall be paid to each
county.
(f) The remaining money payable, after the foregoing
apportionments, shall be apportioned among the counties in the same
proportion as the money referred to in subdivision (d).
SEC. 31. Section 2105 of the Streets and Highways Code is amended
to read:
2105. In addition to the apportionments prescribed by Sections
2104, 2106, and 2107, from the revenues derived from a per gallon tax
imposed pursuant to Section 7351 of the Revenue and Taxation Code,
and a per gallon tax imposed pursuant to Section 8651 of the Revenue
and Taxation Code, and a per gallon tax imposed pursuant to Sections
60050 and 60115 of the Revenue and Taxation Code, the following
apportionments shall be made:
(a) A sum equal to the net revenue from a tax of 11.5 percent of
any per gallon tax in excess of nine cents ($0.09) per gallon under
Section 7351 of the Revenue and Taxation Code, 11.5 percent of any
per gallon tax in excess of nine cents ($0.09) per gallon under
Section 8651 of the Revenue and Taxation Code, and 11.5 percent of
any per gallon tax in excess of nine cents ($0.09) per gallon under
Sections 60050 and 60115 of the Revenue and Taxation Code, shall be
apportioned among the counties, including a city and county.
The amount of apportionment to each county, including a city and
county, during a fiscal year shall be calculated as follows:
(1) One million dollars ($1,000,000) for apportionment to all
counties, including a city and county, in proportion to each county's
receipts during the prior fiscal year under Sections 2104 and 2106.
(2) One million dollars ($1,000,000) for apportionment to all
counties, including a city and county, as follows:
(A) Seventy-five percent in the proportion that the number of
fee-paid and exempt vehicles which are registered in the county bears
to the number of fee-paid and exempt vehicles registered in the
state.
(B) Twenty-five percent in the proportion that the number of miles
of maintained county roads in the county bears to the miles of
maintained county roads in the state.
(3) For each county, determine its factor which is the higher
amount calculated pursuant to paragraph (1) or (2) divided by the sum
of the higher amounts for all of the counties.
(4) The amount to be apportioned to each county is equal to its
factor multiplied by the amount available for apportionment.
(b) A sum equal to the net revenue from a tax of 11.5 percent of
any per gallon tax in excess of nine cents ($0.09) per gallon under
Section 7351 of the Revenue and Taxation Code, 11.5 percent of any
per gallon tax in excess of nine cents ($0.09) per gallon under
Section 8651 of the Revenue and Taxation Code, and 11.5 percent of
any per gallon tax in excess of nine cents ($0.09) per gallon under
Sections 60050 and 60115 of the Revenue and Taxation Code, shall be
apportioned to cities, including a city and county, in the proportion
that the total population of the city bears to the total population
of all the cities in the state.
SEC. 32. Section 2107 of the Streets and Highways Code is amended
to read:
2107. A sum equal to the net revenues derived from a per gallon
tax of 1.315 cents ($0.01315) under the Motor Vehicle Fuel License
Tax Law (Part 2 (commencing with Section 7301) of Division 2), 2.59
cents ($0.0259) under the Use Fuel Tax Law (Part 3 (commencing with
Section 8601) of Division 2), and 1.80 cents ($0.0180) under the
Diesel Fuel Tax Law (Part 31 (commencing with Section 60001) of
Division 2) of the Revenue and Taxation Code, shall be apportioned
monthly to the cities and cities and counties of this state from the
Highway Users Tax Account in the Transportation Tax Fund as provided
in this section.
From that sum, the Controller shall allocate annually to each city
which has filed a report containing the information prescribed by
subdivision (c) of Section 2152, and which had expenditures in excess
of five thousand dollars ($5,000) during the preceding fiscal year
for snow removal, an amount equal to one-half of the amount of its
expenditures for snow removal in excess of five thousand dollars
($5,000) during that fiscal year.
The balance of that sum from the Highway Users Tax Account shall
be allocated to each city, including city and county, in the
proportion that the total population of the city bears to the total
population of all the cities in this state.
For the purpose of this section, the population in each city is
that determined in the manner specified in Sections 11005 and
11005.3 of the Revenue and Taxation Code.
SEC. 32.5. Section 2107 of the Streets and Highways Code is
amended to read:
2107. A sum equal to the net revenues derived from a per gallon
tax of 1.315 cents ($0.01315) under the Motor Vehicle Fuel License
Tax Law (Part 2 (commencing with Section 7301) of Division 2), 2.59
cents ($0.0259) under the Use Fuel Tax Law (Part 3 (commencing with
Section 8601) of Division 2), and 1.80 cents ($0.0180) under the
Diesel Fuel Tax Law (Part 31 (commencing with Section 60001) of
Division 2) of the Revenue and Taxation Code, shall be apportioned
monthly to the cities and cities and counties of this state from the
Highway Users Tax Account in the Transportation Tax Fund as provided
in this section.
From that sum, the Controller shall allocate annually to each city
that has filed a report containing the information prescribed by
subdivision (c) of Section 2152, and that had expenditures in excess
of five thousand dollars ($5,000) during the preceding fiscal year
for snow removal, an amount equal to one-half of the amount of its
expenditures for snow removal in excess of five thousand dollars
($5,000) during that fiscal year.
The balance of that sum from the Highway Users Tax Account shall
be allocated to each city, including city and county, in the
proportion that the total population of the city bears to the total
population of all the cities in this state.
For the purpose of this section, except as otherwise provided in
this paragraph, the population in each city is the population
determined for that city in the manner specified in Sections 11005
and 11005.3 of the Revenue and Taxation Code. Commencing with the
ninth fiscal year of a city described in subdivision (a) of Section
11005.3 of the Revenue and Taxation Code, and the sixth fiscal year
of a city described in subdivision (b) of that same section, the
population in each city is the population determined for that city in
the manner specified in Section 11005 of the Revenue and Taxation
Code.
SEC. 33. The Legislature hereby finds and declares that the
amendment to Section 7102 of the Revenue and Taxation Code made by
this act is consistent with and furthers the purpose of Proposition
116, which was enacted at the June 5, 1990, statewide election.
SEC. 34. Section 3.5 of this bill incorporates amendments to
Section 7102 of the Revenue and Taxation Code proposed by both this
bill and AB 1269. It shall only become operative if (1) both bills
are enacted and become effective on or before January 1, 1998, (2)
each bill amends Section 7102 of the Revenue and Taxation Code, and
(3) this bill is enacted after AB 1269, in which case Section 7102 of
the Revenue and Taxation Code, as amended by AB 1269, shall remain
operative only until the operative date of this bill, at which time
Section 3.5 of this bill shall become operative, and Section 3 of
this bill shall not become operative.
SEC. 35. Section 30.5 of this bill incorporates amendments to
Section 2104 of the Streets and Highways Code proposed by both this
bill and SB 506. It shall only become operative if (1) both bills
are enacted and become effective on or before January 1, 1998, (2)
each bill amends Section 2104 of the Streets and Highways Code, and
(3) this bill is enacted after SB 506, in which case Section 30 of
this bill shall not become operative.
SEC. 36. Section 32.5 of this bill incorporates amendments to
Section 2107 of the Streets and Highways Code proposed by both this
bill and AB 1226. It shall only become operative if (1) both bills
are enacted and become effective on or before January 1, 1998, (2)
each bill amends Section 2107 of the Streets and Highways Code, and
(3) this bill is enacted after AB 1226, in which case Section 32 of
this bill shall not become operative.
SEC. 37. The Legislature finds and declares that a general
statute, within the meaning of Section 16 of Article IV of the
California Constitution, cannot be made applicable to the unique
financial concerns within the County of Napa that Section 4 of this
act is intended to remedy, and that, therefore, this special statute
is necessary.