BILL NUMBER: AB 1050	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Ma

                        FEBRUARY 18, 2011

   An act to amend Section 32390 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 1050, as introduced, Ma. State Board of Equalization:
collection cost recovery fee.
   Existing law allows the State Board of Equalization to collect a
charge to recover the costs of collecting various taxes and fees,
including the tax on alcoholic beverages.
   This bill would make a technical, nonsubstantive change in this
provision.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


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

  SECTION 1.  Section 32390 of the Revenue and Taxation Code is
amended to read:
   32390.  (a) A collection cost recovery fee shall be imposed on
 any   a  person that fails to pay an
amount of tax, interest, penalty, or other amount due and payable
under this part. The collection cost recovery fee shall be in an
amount equal to the board's costs for collection, as reasonably
determined by the board. The collection cost recovery fee shall be
imposed only if the board has mailed its demand notice, to that
person for payment, that advises that continued failure to pay the
amount due may result in collection action, including the imposition
of a collection cost recovery fee.
   (b) Interest shall not accrue with respect to the collection cost
recovery fee provided by this section.
   (c) The collection cost recovery fee imposed pursuant to this
section shall be collected in the same manner as the collection of
any other tax imposed by this part.
   (d) (1) If the board finds that a person's failure to pay any
amount under this part is due to reasonable cause and circumstances
beyond the person's control, and occurred notwithstanding the
exercise of ordinary care and the absence of willful neglect, the
person shall be relieved of the collection cost recovery fee provided
by this section.
   (2) Any person seeking to be relieved of the collection cost
recovery fee shall file with the board a statement under penalty of
perjury setting forth the facts upon which the person bases the claim
for relief.
   (e) Subdivision (a) shall be operative with respect to a demand
notice for payment which is mailed on or after January 1, 2011.
   (f) Collection cost recovery fee revenues shall be deposited in
the same manner as revenues derived from any other tax imposed by
this part.