BILL NUMBER: AB 2788 INTRODUCED
BILL TEXT
INTRODUCED BY Committee on Revenue and Taxation (Charles Calderon
(Chair), Beall, Coto, Harkey, Ma, Nestande, Portantino, and Saldana)
MARCH 9, 2010
An act to amend Section 42463 of the Public Resources Code, and to
amend Sections 6480, 7304, 7326, 7339, 7401, 7402, 41030, 41031,
41032, 41136.1, 41137, 41137.1, 41138, 41139, 41140, 41141, 41142,
45855, 45863, 45981, and 45982 of, to add Sections 7304.1, 7304.2,
7339.2, and 7360.1 to, and to repeal Sections 8651.8 and 8657 of, the
Revenue and Taxation Code, relating to taxation, to take effect
immediately, tax levy.
LEGISLATIVE COUNSEL'S DIGEST
AB 2788, as introduced, Committee on Revenue and Taxation.
Taxation: administration.
(1) The Motor Vehicle Fuel Tax Law imposes a tax at the rate of
$0.18 per gallon on the removal, entry, sale, delivery, or specified
use of motor vehicle fuel, which is gasoline and aviation gasoline.
The Use Fuel Tax Law imposes a tax at various rates per gallon on the
use of fuel, including the use of alcohol fuel at the rate of $0.09
per gallon. That law requires a vendor to collect the use fuel tax
from the user when the vendor sells and delivers the fuel into a fuel
tank.
This bill would redefine and reclassify alcohol fuel as motor
vehicle fuel, thus imposing the tax on the removal, entry, sale,
delivery, or specified use of alcohol fuel under the Motor Vehicle
Fuel Tax Law. This bill would impose the tax at a rate equal to
one-half the rate of tax imposed with respect to motor vehicle fuel,
which would be $0.09 per gallon. This bill would make other
conforming changes.
The Sales and Use Tax Law requires a supplier or wholesaler of
motor vehicle fuel to collect a prepayment of sales tax at the time
the motor vehicle fuel tax is imposed, but that law excludes aviation
gasoline transactions from the sales tax prepayment obligation.
This bill would also exclude alcohol fuel transactions from the
sales tax prepayment obligation.
(2) Existing law, the Governor's Reorganization Plan No. 1 of
2009, transferred duties of the Division of Telecommunications in the
Department of General Services to the office of the State Chief
Information Officer, including duties related to implementing revenue
generating procedures for the 911 emergency telephone system.
Existing law abolished the California Integrated Waste Management
Board and transferred specified duties of that board to the
Department of Resources Recycling and Recovery, including duties
related to electronic waste.
This bill would make specific conforming changes to reflect the
transfer of these duties.
This bill would take effect immediately as a tax levy.
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 42463 of the Public Resources Code is amended
to read:
42463. For the purposes of this chapter, the following terms have
the following meanings, unless the context clearly requires
otherwise:
(a) "Account" means the Electronic Waste Recovery and Recycling
Account created in the Integrated Waste Management Fund under Section
42476.
(b) "Authorized collector" means any of the following:
(1) A city, county, or district that collects covered electronic
devices.
(2) A person or entity that is required or authorized by a city,
county, or district to collect covered electronic devices pursuant to
the terms of a contract, license, permit, or other written
authorization.
(3) A nonprofit organization that collects or accepts covered
electronic devices.
(4) A manufacturer or agent of the manufacturer that collects,
consolidates, and transports covered electronic devices for recycling
from consumers, businesses, institutions, and other generators.
(5) An entity that collects, handles, consolidates, and transports
covered electronic devices and has filed applicable notifications
with the department pursuant to Chapter 23 (commencing with Section
66273.1) of Division 4.5 of Title 22 of the California Code of
Regulations.
(c) "Board" means the California Integrated Waste Management
Board.
(d)
(c) "Consumer" means a person who purchases a new or
refurbished covered electronic device in a transaction that is a
retail sale or in a transaction to which a use tax applies pursuant
to Part 1 (commencing with Section 6001) of Division 2 of the Revenue
and Taxation Code.
(e)
(d) "Department" means the Department of Toxic
Substances Control.
(f)
(e) (1) Except as provided in paragraph (2), "covered
electronic device" means a video display device containing a screen
greater than four inches, measured diagonally, that is identified in
the regulations adopted by the department pursuant to subdivision (b)
of Section 25214.10.1 of the Health and Safety Code.
(2) "Covered electronic device" does not include any of the
following:
(A) A video display device that is a part of a motor vehicle, as
defined in Section 415 of the Vehicle Code, or any component part of
a motor vehicle assembled by, or for, a vehicle manufacturer or
franchised dealer, including replacement parts for use in a motor
vehicle.
(B) A video display device that is contained within, or a part of
a piece of industrial, commercial, or medical equipment, including
monitoring or control equipment.
(C) A video display device that is contained within a clothes
washer, clothes dryer, refrigerator, refrigerator and freezer,
microwave oven, conventional oven or range, dishwasher, room
air-conditioner, dehumidifier, or air purifier.
(D) An electronic device, on and after the date that it ceases to
be a covered electronic device under subdivision (e) of Section
25214.10.1 of the Health and Safety Code.
(g)
(f) "Covered electronic waste" or "covered e-waste"
means a covered electronic device that is discarded.
(h)
(g) "Covered electronic waste recycling fee" or
"covered e-waste recycling fee" means the fee imposed pursuant to
Article 3 (commencing with Section 42464).
(i)
(h) "Covered electronic waste recycler" or "covered
e-waste recycler" means any of the following:
(1) A person who engages in the manual or mechanical separation of
covered electronic devices to recover components and commodities
contained therein for the purpose of reuse or recycling.
(2) A person who changes the physical or chemical composition of a
covered electronic device, in accordance with the requirements of
Chapter 6.5 (commencing with Section 25100) of Division 20 of the
Health and Safety Code and the regulations adopted pursuant to that
chapter, by deconstructing, size reduction, crushing, cutting,
sawing, compacting, shredding, or refining for purposes of
segregating components, for purposes of recovering or recycling those
components, and who arranges for the transport of those components
to an end user.
(3) A manufacturer who meets any conditions established by this
chapter and Chapter 6.5 (commencing with Section 25100) of Division
20 of the Health and Safety Code for the collection or recycling of
covered electronic waste.
(j)
(i) "Discarded" has the same meaning as defined in
subdivision (b) of Section 25124 of the Health and Safety Code.
(k)
(j) "Electronic waste recovery payment" means an amount
established and paid by the board pursuant to Section 42477.
(l)
(k) "Electronic waste recycling payment" means an
amount established and paid by the board pursuant to Section 42478.
(m)
(l) "Hazardous material" has the same meaning as
defined in Section 25501 of the Health and Safety Code.
(n)
(m) "Manufacturer" means either of the following:
(1) A person who manufactures a covered electronic device sold in
this state.
(2) A person who sells a covered electronic device in this state
under that person's brand name.
(o)
(n) "Person" means an individual, trust firm, joint
stock company, business concern, and corporation, including, but not
limited to, a government corporation, partnership, limited liability
company, and association. Notwithstanding Section 40170, "person"
also includes a city, county, city and county, district, commission,
the state or a department, agency, or political subdivision thereof,
an interstate body, and the United States and its agencies and
instrumentalities to the extent permitted by law.
(p)
(o) "Recycling" has the same meaning as defined in
subdivision (a) of Section 25121.1 of the Health and Safety Code.
(q)
(p) "Refurbished," when used to describe a covered
electronic device, means a device that the manufacturer has tested
and returned to a condition that meets factory specifications for the
device, has repackaged, and has labeled as refurbished.
(r)
(q) "Retailer" means a person who makes a retail sale
of a new or refurbished covered electronic device. "Retailer"
includes a manufacturer of a covered electronic device who sells that
covered electronic device directly to a consumer through any means,
including, but not limited to, a transaction conducted through a
sales outlet, catalog, or the Internet, or any other similar
electronic means.
(s)
(r) (1) "Retail sale" has the same meaning as defined
under Section 6007 of the Revenue and Taxation Code.
(2) "Retail sale" does not include the sale of a covered
electronic device that is temporarily stored or used in California
for the sole purpose of preparing the covered electronic device for
use thereafter solely outside the state, and that is subsequently
transported outside the state and thereafter used solely outside the
state.
(t)
(s) "Vendor" means a person that makes a sale of a
covered electronic device for the purpose of resale to a retailer who
is the lessor of the covered electronic device to a consumer under a
lease that is a continuing sale and purchase pursuant to Part 1
(commencing with Section 6001) of Division 2 of the Revenue and
Taxation Code.
(u)
(t) "Video display device" means an electronic device
with an output surface that displays, or is capable of displaying,
moving graphical images or a visual representation of image sequences
or pictures, showing a number of quickly changing images on a screen
in fast succession to create the illusion of motion, including, if
applicable, a device that is an integral part of the display, in that
it cannot be easily removed from the display by the consumer, that
produces the moving image on the screen. A video display device may
use, but is not limited to, a cathode ray tube (CRT), liquid crystal
display (LCD), gas plasma, digital light processing, or other image
projection technology.
SEC. 2. Section 6480 of the Revenue and Taxation Code is amended
to read:
6480. (a) For purposes of the imposition of the prepayment of
sales tax on motor vehicle fuel or aircraft jet fuel pursuant to this
article, the terms "aircraft jet fuel," "aircraft jet fuel dealer,"
"alcohol fuel," "aviation gasoline," "entry," "in this
state," "motor vehicle fuel," "person," "removal," "sale," and
"supplier" are defined pursuant to Part 2 (commencing with Section
7301), except as provided in subdivision (b).
(b) For purposes of this article, "motor vehicle fuel" does not
include aviation gasoline for use in propelling aircraft ,
or alcohol fuel used in motor vehicles .
(c) For purposes of the imposition of the prepayment of sales tax
on diesel fuel pursuant to this article, the terms "diesel fuel,"
"entry," "in this state," "removal," "person," and "supplier," are
defined pursuant to Part 31 (commencing with Section 60001).
(d) "Wholesaler" includes every person other than a supplier,
dealing in motor vehicle fuel, aircraft jet fuel, or diesel fuel.
"Wholesaler" does not include anyone dealing in motor vehicle fuel or
diesel fuel in the capacity of an operator of a service station.
"Wholesaler" does not include anyone dealing in aircraft jet fuel in
the capacity of an aircraft jet fuel dealer.
(e) With respect to diesel fuel and aircraft jet fuel, "sale"
means:
(1) The transfer of title or possession, exchange, or barter,
conditional or otherwise, in any manner or by any means whatsoever,
of aircraft jet fuel or diesel fuel (other than aircraft jet fuel or
diesel fuel in a terminal) to a purchaser for a consideration.
(2) The transfer of the inventory position in the aircraft jet
fuel or diesel fuel in a terminal if the purchaser becomes the
positionholder with respect to the taxable fuel.
(f) For purposes of this article, aircraft jet fuel will be
subject to the prepayment of sales tax at such time and in such
manner as if it were subject to diesel fuel tax under the Diesel Fuel
Tax Law in Part 31 (commencing with Section 60001), except that in
the case of bulk transfers, aircraft jet fuel is not subject to the
prepayment of sales tax as to the removal of diesel fuel in this
state from any refinery as described in paragraph (1) of subdivision
(a) of Section 60052, the entry of diesel fuel into this state as
described in paragraph (1) of subdivision (b) of Section 60052, or
the removal of diesel fuel in this state as described in subdivision
(c) of Section 60052.
SEC. 3. Section 7304 of the Revenue and Taxation Code is amended
to read:
7304. "Alcohol" includes ethanol and methanol that has been
denatured in accordance with the provisions of subdivision (b) of
Section 7304.1 .
SEC. 4. Section 7304.1 is added to the Revenue and Taxation Code,
to read:
7304.1. (a) Notwithstanding any provision of the Alcoholic
Beverage Control Act (Division 9 (commencing with Section 23000) of
the Business and Professions Code), any alcohol produced for use in
or as a fuel to propel a motor vehicle shall be taxed as fuel under
this part and shall not be subject to taxes under the Alcoholic
Beverage Tax Law (Part 14 (commencing with Section 32001)).
(b) The state requirement for determining whether alcohol is
produced for use in or as a fuel to propel a motor vehicle and not
for use as an alcoholic beverage shall be the same as the
requirements of the Alcohol and Tobacco Tax and Trade Bureau of the
United States Department of Treasury under federal law.
SEC. 5. Section 7304.2 is added to the Revenue and Taxation Code,
to read:
7304.2. "Alcohol fuel" means a motor vehicle fuel containing not
more than 15 percent gasoline or diesel fuel.
SEC. 6. Section 7326 of the Revenue and Taxation Code is amended
to read:
7326. "Motor vehicle fuel" means gasoline and
, aviation gasoline , and alcohol . It does not
include jet fuel, diesel fuel, kerosene, liquefied petroleum gas,
natural gas in liquid or gaseous form , alcohol ,
or racing fuel.
SEC. 7. Section 7339 of the Revenue and Taxation Code is amended
to read:
7339. "Terminal" means a motor vehicle fuel storage and
distribution facility that is supplied by pipeline or vessel, and
from which motor vehicle fuel may be removed at a rack. "Terminal"
includes a fuel production facility where motor vehicle fuel is
produced and stored and from which motor vehicle fuel may be removed
at a rack. "Terminal" includes an alcohol storage facility.
SEC. 8. Section 7339.2 is added to the Revenue and Taxation Code,
to read:
7339.2. "Alcohol storage facility" means a storage and
distribution facility, that is supplied by means other than pipeline
or vessel, in which alcohol is stored and from which alcohol may be
removed at a rack.
SEC. 9. Section 7360.1 is added to the Revenue and Taxation Code,
to read:
7360.1. (a) Notwithstanding Section 7360, the excise tax imposed
upon alcohol fuel shall be one-half the rate prescribed by Section
7360 for each gallon of fuel.
(b) All references in this code to Section 7360 shall be deemed,
with respect to the rate imposed upon alcohol fuel, to also refer to
this section.
SEC. 10. Section 7401 of the Revenue and Taxation Code is amended
to read:
7401. (a) The provisions of this part requiring the payment of
motor vehicle fuel taxes do not apply to any of the following:
(1) Any entry or removal from a terminal or refinery of motor
vehicle fuel transferred in bulk to a refinery or terminal if the
persons involved (including the terminal operator) are licensed
suppliers.
(2) The removal of motor vehicle fuel, if all of the following
apply:
(A) The motor vehicle fuel is removed by railroad car from an
approved refinery and is received at an approved terminal.
(B) The refinery and the terminal are operated by the same
licensed supplier.
(C) The refinery is not served by pipeline (other than a pipeline
for the receipt of crude oil) or vessel.
(3) Motor vehicle fuel which, pursuant to the contract of sale, is
required to be shipped and is shipped to a point outside of this
state by a supplier by means of any of the following:
(A) Facilities operated by the supplier.
(B) Delivery by the supplier to a carrier, customs broker, or
forwarding agency, whether hired by the purchaser or not, for
shipment to the out-of-state point.
(C) Delivery by the supplier to any vessel clearing from a port of
this state for a port outside of this state and actually exported
from this state in the vessel.
(4) Motor vehicle fuel sold by credit card certified by the United
States Department of State to any consulate officer or consulate
employee of a foreign government who is not engaged in any private
occupation for gain within this state, who uses the motor vehicle
fuel in a motor vehicle that is registered with the United States
Department of State, and whose government has done either of the
following:
(A) Entered into a treaty with the United States providing for the
exemption of its representatives from national, state, and municipal
taxes.
(B) Granted a similar exemption to representatives of the United
States.
(5) Motor vehicle fuel sold to the United States armed forces for
use in ships or aircraft, or for use outside this state.
(6) Gasoline blendstocks or alcohol removed from a
pipeline or vessel, when the gasoline blendstocks or alcohol
are received by a licensed industrial user.
(7) Any entry or removal from a terminal or refinery of gasoline
blendstocks that are received at an approved terminal or refinery if
the person otherwise liable for the tax is a licensed supplier.
(8) Any entry or removal from a terminal or refinery of gasoline
blendstocks or alcohol not in connection with a sale if
the person otherwise liable for the tax is a licensed supplier and
the person does not use the gasoline blendstocks or alcohol
to produce finished gasoline.
(9) Any entry or removal from a terminal or refinery of gasoline
blendstocks or alcohol in connection with a sale if the
person otherwise liable for the tax is a licensed supplier and at the
time of sale, such person has an unexpired exemption certificate
described in Section 7402 from the buyer and has no reason to believe
any information in the certificate is false.
(10) If paragraph (8) or (9) applied to the removal or entry of
gasoline blendstocks or alcohol , any resale made of
gasoline blendstocks or alcohol , when the person has an
unexpired exemption certificate described in Section 7402 from the
buyer and has no reason to believe any information in the certificate
is false.
(11) Motor vehicle fuel sold by a supplier to a train operator for
use in a motor vehicle fuel-powered train or for other off-highway
use and the supplier has on hand an exemption certificate described
in Section 7403 from the train operator.
(12) Any entry by railcar of alcohol received at an approved
terminal located in this state.
(13) Any removal within this state of alcohol from an approved
terminal that is received at an approved terminal or refinery.
(b) For purposes of this section:
(1) "Carrier" means a person or firm engaged in the business of
transporting for compensation property owned by other persons, and
includes both common and contract carriers.
(2) "Forwarding agent" means a person or firm engaged in the
business of preparing property for shipment or arranging for its
shipment.
SEC. 11. Section 7402 of the Revenue and Taxation Code is amended
to read:
7402. (a) The certificate to be provided by a buyer of gasoline
blendstocks or alcohol consists of a statement that is
signed under penalty of perjury by a person with authority to bind
the buyer. A new certificate must be given if any information in the
current certificate changes. The certificate may be included as part
of any business records normally used to document a sale. The
certificate expires on the earliest of the following dates:
(1) The date one year after the effective date of the certificate.
(2) The date a new certificate is provided by the buyer to the
seller.
(b) An exemption certificate for gasoline blendstocks or
alcohol that states that the blendstocks or alcohol
will not be used to produce finished gasoline shall contain that
information and be in the form as the board may prescribe.
SEC. 12. Section 8651.8 of the Revenue and Taxation Code is
repealed.
8651.8. (a) Notwithstanding Section 8651, the excise tax imposed
upon ethanol or methanol containing not more than 15 percent gasoline
or diesel fuels shall be one-half the rate prescribed by Section
8651 for each gallon of fuel used.
(b) All references in this code to Section 8651 shall be deemed,
with respect to the rate imposed upon ethanol or methanol, to also
refer to this section.
SEC. 13. Section 8657 of the Revenue and Taxation Code is
repealed.
8657. (a) Notwithstanding any provision of the Alcoholic Beverage
Control Act (Division 9 (commencing with Section 23000) of the
Business and Professions Code) any alcohol produced for use in or as
a fuel to propel a motor vehicle shall be taxed as fuel under this
part and shall not be subject to taxes under the Alcoholic Beverage
Tax Law (Part 14 (commencing with Section 32001)).
(b) The state requirements for determining whether alcohol is
produced for use in or as a fuel to propel a motor vehicle and not
for use as an alcoholic beverage shall be the same as the
requirements of the Bureau of Alcohol, Tobacco and Firearms of the
United States Department of Treasury under federal law.
SEC. 14. Section 41030 of the Revenue and Taxation Code is amended
to read:
41030. The Department of General Services
office of the State Chief Information Officer shall determine
annually, on or before October 1, a surcharge rate that it estimates
will produce sufficient revenue to fund the current fiscal year's 911
costs. The surcharge rate shall be determined by dividing the costs
(including incremental costs) the Department of General Services
estimates for the current fiscal year of 911 plans approved pursuant
to Section 53115 of the Government Code, less the available balance
in the State Emergency Telephone Number Account in the General Fund,
by its estimate of the charges for intrastate telephone
communications services and VoIP service to which the surcharge will
apply for the period of January 1 to December 31, inclusive, of the
next succeeding calendar year, but in no event shall such surcharge
rate in any year be greater than three-quarters of 1 percent nor less
than one-half of 1 percent.
SEC. 15. Section 41031 of the Revenue and Taxation Code is amended
to read:
41031. The Department of General Services
office of the State Chief Information Officer shall make its
determination of such surcharge rate each year no later than October
1 and shall notify the board of the new rate, which shall be fixed by
the board to be effective with respect to charges made for
intrastate telephone communication services and VoIP service on or
after January 1 of the next succeeding calendar year.
SEC. 16. Section 41032 of the Revenue and Taxation Code is amended
to read:
41032. Immediately upon notification by the Department
of General Services office of the State Chief
Information Officer and fixing the surcharge rate, the board
shall each year no later than November 15 publish in its minutes the
new rate, and it shall notify by mail every service supplier
registered with it of the new rate.
SEC. 17. Section 41136.1 of the Revenue and Taxation Code is
amended to read:
41136.1. For each fiscal year, moneys in the State Emergency
Telephone Number Account not appropriated for a purpose specified in
Section 41136 shall be held in trust for future appropriation for
upcoming, planned "911" emergency telephone number projects that have
been approved by the Department of General Services
office of the State Chief Information Officer ,
even if the projects have not yet commenced.
SEC. 18. Section 41137 of the Revenue and Taxation Code is amended
to read:
41137. The Department of General Services
office of the State Chief Information Officer shall pay, from
funds appropriated from the State Emergency Telephone Number Account
by the Legislature, as provided in Section 41138, bills submitted by
service suppliers or communications equipment companies for the
installation and ongoing costs of the following communication
services provided local agencies by service suppliers in connection
with the "911" emergency telephone number system:
(a) A basic system.
(b) A basic system with telephone central office identification.
(c) A system employing automatic call routing.
(d) Approved incremental costs that have been concurred in by the
Communications Division office of the State
Chief Information Officer .
SEC. 19. Section 41137.1 of the Revenue and Taxation Code is
amended to read:
41137.1. The Department of General Services
office of the State Chief Information Officer shall pay,
from funds appropriated from the State Emergency Telephone Number
Account by the Legislature, as provided in Section 41138, claims
submitted by local agencies for approved incremental costs and for
the cost of preparation of final plans submitted to the
Communications Division office of the State Chief
Information Officer for approval on or before October 1, 1978,
as provided in Section 53115 of the Government Code.
SEC. 20. Section 41138 of the Revenue and Taxation Code is amended
to read:
41138. (a) It is the intent of the Legislature that the
reimbursement rates for "911" emergency telephone number equipment
shall not exceed specified amounts negotiated with each interested
supplier and approved by the department
office of the State Chief Information Officer . The
department office of the State Chief Information
Officer shall negotiate supplier pricing to ensure cost
effectiveness and the best value for the "911" emergency telephone
number system. The department office o
f the State Chief Information Officer shall pay those
bills as provided in Section 41137 only under the following
conditions:
(1) The department office of the State
Chief Information Officer shall have received the local agency'
s "911" emergency telephone number system plan by July 1 of the prior
fiscal year and approved the plan by October 1 of the prior fiscal
year.
(2) The Legislature has appropriated in the Budget Bill an amount
sufficient to pay those bills.
(3) The department office of the State
Chief Information Officer has reviewed and approved each line
item of a request for funding to ensure the necessity of the proposed
equipment or services and the eligibility for reimbursement.
(4) The amounts to be paid do not exceed the pricing submitted by
the supplier and approved by the department
office of the State Chief Information Officer . Extraordinary
circumstances may warrant spending in excess of the established rate,
but shall be preapproved by the department
office of the State Chief Information Officer . In determining
the reimbursement rate, the department office
of the State Chief Information Officer shall utilize the
approved pricing submitted by the supplier providing the equipment or
service.
(b) Nothing in this section shall be construed to limit an agency'
s ability to select a supplier or procure telecommunications
equipment as long as the supplier's pricing is preapproved by the
department office of the State Chief
Information Officer . Agencies shall be encouraged to procure
equipment on a competitive basis. Any amount in excess of the pricing
approved by the department office of the
State Chief Information Officer shall not be
reimbursed.
SEC. 21. Section 41139 of the Revenue and Taxation Code is amended
to read:
41139. From funds appropriated by the Legislature from the
Emergency Telephone Number Account, the department
office of the State Chief Information Officer shall begin
paying such bills as provided in Sections 41137, 41137.1, and 41138
in the 1977-78 fiscal year for plans submitted by local agencies by
July 1, 1976 to the department office of the
State Chief Information Officer which the department
office of
the State Chief Information Officer has approved.
SEC. 22. Section 41140 of the Revenue and Taxation Code is amended
to read:
41140. The Department of General Service
office of the State Chief Information Officer shall reimburse
local agencies, from funds appropriated from the Emergency Telephone
Number Account by the Legislature, for amounts not previously
compensated for by another governmental agency, which have been paid
by such agencies for approved incremental costs or to service
suppliers or communication equipment companies for the following
communications services supplied in connection with the "911"
emergency phone number, provided such local agency plans had been
approved by the department office of the
State Chief Information Officer :
(1)
(a) A basic system.
(2)
(b) A basic system with telephone central office
identification.
(3)
(c) A system employing automatic call routing.
(4)
(d) Approved incremental costs.
SEC. 23. Section 41141 of the Revenue and Taxation Code is amended
to read:
41141. Claims for reimbursement shall be submitted by local
agencies to the Communications Division in the Department of
General Services office of the State Chief
Information Officer , which shall determine payment eligibility
and shall reduce the claim for charges which exceed the approved
incremental costs, approved contract amounts, or the established
tariff rates for such costs. No claim shall be paid until funds are
appropriated by the Legislature.
SEC. 24. Section 41142 of the Revenue and Taxation Code is amended
to read:
41142. Notwithstanding any other provision of this article, if
the Legislature fails to appropriate an amount sufficient to pay
bills submitted to the Department of General Services
office of the State Chief Information Officer by
service suppliers or communications equipment companies for the
installation and ongoing communications services supplied local
agencies in connection with the "911" emergency phone number system,
and to pay claims of local agencies which, prior to the effective
date of this part, paid amounts to service suppliers or
communications equipment companies for the installation and ongoing
expenses in connection with the "911" emergency phone number system,
the obligation of service suppliers and local agencies to provide
"911" emergency telephone service shall terminate and such service
shall not again be required until the Legislature has appropriated an
amount sufficient to pay such bills or claims. Nothing in this part
shall preclude local agencies from purchasing or acquiring any
communication equipment from companies other than the telephone
service suppliers.
SEC. 25. Section 45855 of the Revenue and Taxation Code is amended
to read:
45855. Any information regarding solid wastes which is available
to the board shall be made available to the California
Integrated Waste Management Board Department of
Resources Recycling and Recovery .
SEC. 26. Section 45863 of the Revenue and Taxation Code is amended
to read:
45863. The board shall, in cooperation with the
California Integrated Waste Management Board
Department of Resources Recycling and Recovery , the Taxpayers'
Rights Advocate, and other interested taxpayer-oriented groups,
develop a plan to reduce the time required to resolve petitions for
redetermination and claims for refunds. The plan shall include the
determination of standard timeframes and special review of cases
which take more time than the appropriate standard timeframe.
SEC. 27. Section 45981 of the Revenue and Taxation Code is amended
to read:
45981. (a) The board shall provide any information obtained under
this part to the California Integrated Waste Management
Board Department of Resources Recycling and Recovery
.
(b) The California Integrated Waste Management Board
Department of Resources Recycling and Recovery
and the board may utilize any information obtained pursuant to this
part to develop data on the generation or disposal of solid waste
within the state. Notwithstanding any other provision of this
chapter, the California Integrated Waste Management Board
Department of Resources Recycling and Recovery
may make waste generation and disposal data available to the public.
SEC. 28. Section 45982 of the Revenue and Taxation Code is amended
to read:
45982. Neither the California Integrated Waste
Management Board Department of Resources Recycling and
Recovery , nor any person having an administrative duty under
Part 9 (commencing with Section 15600) of Division 3 of Title 2 of
the Government Code shall disclose the business affairs, operations,
or any other proprietary information pertaining to a fee payer,
except a fee payer which is a public agency, which was submitted to
the board in a report or return required by this part, or 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 Section 45981 or this section. 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.
SEC. 29. This act provides for a tax levy within the meaning of
Article IV of the Constitution and shall go into immediate effect.