BILL ANALYSIS �
AB 1352
Page 1
CONCURRENCE IN SENATE AMENDMENTS
AB 1352 (Logue)
As Amended August 30, 2011
Majority vote
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|ASSEMBLY: | |(May 19, 2011) |SENATE: |34-0 |(August 31, |
| | | | | |2011) |
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(vote not relevant)
Original Committee Reference: REV. & TAX.
SUMMARY : Provides that "designated vehicle license fee (VLF)
revenues" shall not be deemed VLF revenues as defined in
subdivision (a) of Section 15 of Article XI of the California
Constitution or the VLF Law, for purposes of a specified Nevada
County ordinance.
The Senate amendments delete the Assembly version of this bill,
and instead:
1)Provide that "designated VLF revenues" shall not be deemed VLF
revenues as defined in subdivision (a) of Section 15 of
Article XI of the California Constitution or the VLF Law for
purposes of a Nevada County ordinance that requires that any
revenues derived under the VLF Law be expended for any
specified purpose.
2)Define "designated VLF revenues" to mean vehicle license
revenues that are collected under the VLF Law and are required
to be deposited into the Local Law Enforcement Services
Account in the Local Revenue Fund 2011.
3)Contain legislative findings noting that a special law is
necessary because of the unique circumstances relating to a
local ordinance governing the expenditure of VLF funds
received by Nevada County.
EXISTING LAW :
1)Establishes an annual license fee for any vehicle subject to
registration in this state in the amount of 0.65% of the
vehicle's market value, as provided.
AB 1352
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2)Requires a portion of VLF revenues to be deposited into the
Local Law Enforcement Services Account in the Local Revenue
Fund 2011, as provided.
AS PASSED BY THE ASSEMBLY , this bill:
1)Provided that if the State Board of Equalization (BOE) finds
in its discretion that a person's failure to make a timely
payment was due to "extraordinary circumstances" and that it
is inequitable to compute interest in accordance with the
Sales and Use Tax (SUT) Law, then the BOE may relieve all or
part of the interest imposed on that payment if all of the
following occur:
a) The person was granted relief from all penalties that
applied to that payment;
b) The person has made the payment on which the interest
was imposed. (In the case of interest attributable to an
unpaid liability for which the person has filed a petition
for redetermination, the person must make the underlying
payment within 30 days of being served with a final BOE
decision on that petition);
c) The person files a request for an oral hearing before
the BOE; and,
d) The person files with the BOE a statement under penalty
of perjury setting forth the facts upon which the claim for
relief is based, along with any other information the BOE
requires.
2)Limited the aggregate amount of relief granted to all persons
to $50,000 in a 12-month period but specified that the $50,000
limitation does not apply to relief of interest granted by the
BOE pursuant to Revenue and Taxation Code Section 6593,
related to disasters.
3)Defined "extraordinary circumstances" as any of the following:
a) The occurrence of a death or medical incapacity of the
person, or person's next of kin, that caused the person's
failure to make a timely payment;
b) The occurrence of an emergency, as defined in Government
AB 1352
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Code Section 8558, that caused the person's failure to make
a timely payment; or,
c) Criminal misconduct by a person, other than the person
that failed to make a timely payment, that caused the
person's failure to make a timely payment.
4)Provided that payment includes any of the following:
a) A payment of tax;
b) A prepayment of tax on which interest is imposed under
the SUT Law; or,
c) A payment of an amount of tax required to be collected
and paid to the state.
5)Provided that any relief granted may be rescinded, and all
interest reestablished, without regard to any statute of
limitations, if a person fails to comply with the requirement
to make the underlying payment.
6)Provided that no reimbursement is required under the
California Constitution because the only costs that may be
incurred by a local agency will be incurred because this act
creates a new crime or infraction.
FISCAL EFFECT : Unknown
COMMENTS : This bill was substantially amended in the Senate and
the Assembly-approved provisions of this bill were deleted.
This bill, as amended in the Senate, is inconsistent with
Assembly actions.
Analysis Prepared by : M. David Ruff / REV. & TAX. / (916)
319-2098
FN: 0002493