BILL ANALYSIS                                                                                                                                                                                                    �



                                                                  AB 658
                                                                  Page  1




          Date of Hearing:   January 19, 2012

                        ASSEMBLY COMMITTEE ON APPROPRIATIONS
                                Felipe Fuentes, Chair

                  AB 658 (Calderon) - As Amended:  January 4, 2012 

          Policy Committee:                              Revenue and 
          Taxation     Vote:                            9-0

          Urgency:     No                   State Mandated Local Program: 
          Yes    Reimbursable:              No

           SUMMARY  

          This bill corrects erroneous cross-references and makes other 
          non-substantive changes to specified provisions of the Cigarette 
          and Tobacco Products Tax Law.  

           FISCAL EFFECT  

          Negligible.

           COMMENTS  

          1)  Purpose.   The Board of Equalization (BOE) is allowed to 
            compromise on final tax liability if certain requirements are 
            met under specified existing laws, including Sales and Use Tax 
            Law (7093.6), Use Fuel Tax Law (9278), Cigarette and Tobacco 
            Products Tax Law (30459.15), Alcoholic Beverage Tax Law 
            (32471.5), Emergency Telephone Users Surcharge Act (41171.5), 
            Oil Spill Response, Prevention, and Administration Fees Law 
            (46628), Underground Storage Tank Maintenance Fee Law 
            (50156.18), Fee Collection Procedures Law (55332.5), and 
            Diesel Fuel Tax Law (60637).  This bill would simply make 
            technical and non-substantive corrections to Sections 
            30459.15, 50156.18, and 55332.5 in order to remove duplicative 
            wording and to correct reference errors.

           
          2)This bill has no registered opposition.  









                                                                  AB 658
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           Analysis Prepared by  :    Roger Dunstan / APPR. / (916) 319-2081