BILL NUMBER: AB 2453 INTRODUCED
BILL TEXT
INTRODUCED BY Assembly Member Block
FEBRUARY 24, 2012
An act to amend Sections 6561, 7710, 8851, 12428, 30261, 32301,
38441, 40091, 41085, 43301, 45301, 46351, 50114, 55081, and 60350 of
the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 2453, as introduced, Block. State Board of Equalization:
administration: petition for redetermination.
Under the Sales and Use Tax Law, Motor Vehicle Fuel Tax Law, Use
Fuel Tax Law, Cigarette and Tobacco Products Tax Law, Alcoholic
Beverage Tax Law, Timber Yield Tax Law, Energy Resources Surcharge
Law, Emergency Telephone Users Surcharge Act, Hazardous Substances
Tax Law, Integrated Waste Management Fee Law, Oil Spill Response,
Prevention, and Administration Fees Law, Underground Storage Tank
Maintenance Fee Law, Fee Collection Procedures Law, Diesel Fuel Tax
Law, and the laws governing the taxation of insurers, a taxpayer or
feepayer against whom a notice of determination or notice of
deficiency assessment is issued or a person directly interested may
file a petition of redetermination within 30 days after service upon
the person of notice.
This bill would extend that time period to 90 days after service
upon the person of notice.
Section 92 of Chapter 11 of the First Extraordinary Session of
2011 provides that that act is inoperative if any of its provisions
are amended or repealed. This bill would provide that,
notwithstanding Section 92 of Chapter 11 of the First Extraordinary
Session of the Statutes of 2011, the provisions of Chapter 11 of the
First Extraordinary Session of the Statutes of 2011 would not become
inoperative by reason of the amendments to specified provisions of
that act made in this bill.
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 6561 of the Revenue and Taxation Code is
amended to read:
6561. Any A person against whom a
determination is made under Article 2 (commencing with Section 6481)
or 3 (commencing with Section 6511) or any a
person directly interested may petition for a redetermination
within 30 90 days after service upon the
person of notice thereof. If a petition for redetermination is not
filed within the 30-day 90-day period,
the determination becomes final at the expiration of that period.
SEC. 2. Section 7710 of the Revenue and Taxation Code is amended
to read:
7710. Any A supplier against whom a
determination is made by the board under Article 3 (commencing with
Section 7660) and Article 4 (commencing with Section 7670) may
petition for a redetermination within 30 90
days after the date the notice thereof is given to him. If a
petition for redetermination is not filed within the 30-day
90-day period, the determination becomes final
at the expiration of the period.
SEC. 3. Section 8851 of the Revenue and Taxation Code is amended
to read:
8851. Any A user against whom a
determination is made under Article 2 (commencing with Section 8776)
or 3 (commencing with Section 8801) may petition for a
redetermination within 30 90 days after
service upon the user of notice thereof. If a petition for
redetermination is not filed within the 30-day
90-day period, the determination becomes final at the
expiration of the period.
SEC. 4. Section 12428 of the Revenue and Taxation Code, as amended
by Section 45 of Chapter 11 of the First Extraordinary Session of
the Statutes of 2011, is amended to read:
12428. (a) An insurer or surplus line broker against which a
deficiency assessment is made under Section 12424 or 12425 may
petition for redetermination of the deficiency assessment within
30 90 days after service upon the
insurer or surplus line broker of the notice thereof, by filing with
the board a written petition setting forth the grounds of objection
to the deficiency assessment and the correction sought. At the time
the petition is filed with the board, a copy of the petition shall be
filed with the commissioner.
If a petition for redetermination is not filed within the period
prescribed by this section, the deficiency assessment becomes final
and due and payable at the expiration of that period.
(b) This section shall become operative on July 1, 2012.
SEC. 5. Section 30261 of the Revenue and Taxation Code is amended
to read:
30261. Any A person against whom a
determination is made under Article 2 (commencing with Section 30201)
or 3 (commencing with Section 30221) may petition for a
redetermination within 30 90 days after
service upon the person of notice thereof. If a petition for
redetermination is not filed within the 30-day
90-day period, the determination becomes final at the
expiration of the period.
SEC. 6. Section 32301 of the Revenue and Taxation Code is amended
to read:
32301. Any A person from whom an
amount is determined to be due under Article 2 (commencing with
Section 32271) or 3 (commencing with Section 32291) or any
a person directly interested may petition for a
redetermination thereof within 30 90
days after service upon him or her of notice of the determination. If
a petition for redetermination is not filed within the
30-day 90-day period, the amount determined to
be due becomes final at the expiration thereof.
SEC. 7. Section 38441 of the Revenue and Taxation Code is amended
to read:
38441. Any A person against whom a
determination is made under Articles Article
2 (commencing with Section 38411) or Article
3 (commencing with Section 38421) of this
chapter or any a person directly
interested may petition for a redetermination within 30
90 days after service upon the person of notice
thereof. If a petition for redetermination is not filed within the
30-day 90-day period, the
detemination determination becomes final at the
expiration of the period.
SEC. 8. Section 40091 of the Revenue and Taxation Code is amended
to read:
40091. Any A person against whom a
determination is made under Article 3 (commencing with Section 40071)
or 4 (commencing with Section 40081) of this chapter may petition
for a redetermination within 30 90 days
after service upon the person of notice thereof. If a petition for
redetermination is not filed within the 30-day
90-day period, the determination becomes final at the
expiration of the period.
SEC. 9. Section 41085 of the Revenue and Taxation Code is amended
to read:
41085. Any A person against whom a
determination is made under Article 3 or 4 (commencing with
Section 41050) of this chapter may petition for a
redetermination within 30 90 days after
service upon the person of notice thereof. If a petition for
redetermination is not filed within the 30-day
90-day period, the determination becomes final at the
expiration of the period.
SEC. 10. Section 43301 of the Revenue and Taxation Code is amended
to read:
43301. Any A person from whom an
amount is determined to be due under Article 2 (commencing with
Section 43201), or any a person
directly interested, may petition for a redetermination thereof
within 30 90 days after service upon
him or her of notice of the determination. If a petition for
redetermination is not filed within the 30-day
90-day period, the amount determined to be due becomes
final at the expiration thereof.
No
A petition for redetermination of taxes determined
under this part shall not be accepted or considered by the
board if the petition is founded upon the grounds that the director
has improperly or erroneously determined that any substance is a
hazardous or extremely hazardous waste. Any
An appeal of a determination that a substance is a hazardous or
extremely hazardous waste shall be made to the director.
SEC. 11. Section 45301 of the Revenue and Taxation Code is amended
to read:
45301. Any A person from whom an
amount is determined to be due under Article 2 (commencing with
Section 45201), or any a person
directly interested, may petition for a redetermination thereof
within 30 90 days after service upon
him or her of notice of the determination. If a petition for
redetermination is not filed within the 30-day
90-day period, the amount determined to be due becomes
final at the expiration thereof.
SEC. 12. Section 46351 of the Revenue and Taxation Code is amended
to read:
46351. Any A person from whom an
amount is determined to be due under Article 2 (commencing with
Section 46201) or Article 3 (commencing with Section 46251), or
any a person directly interested, may
petition for a redetermination thereof within 30
90 days after service upon him or her of notice of the
determination. If a petition for redetermination is not filed within
the 30-day 90-day period, the amount
determined to be due becomes final at the expiration thereof.
SEC. 13. Section 50114 of the Revenue and Taxation Code is amended
to read:
50114. Any A person from whom an
amount is determined to be due under Article 2 (commencing with
Section 50113), or any a person
directly interested, may petition for a redetermination thereof
within 30 90 days after service of a
notice of determination on that person. If a petition for
redetermination is not filed within the 30-day
90-day period, the amount determined to be due becomes
final at the expiration of that time period.
SEC. 14. Section 55081 of the Revenue and Taxation Code is amended
to read:
55081. Any A person from whom an
amount is determined to be due under Article 2 (commencing with
Section 55061), or any a person
directly interested, may petition for a redetermination thereof
within 30 90 days after service upon
him or her of notice of the determination. If a petition for
redetermination is not filed within the 30-day
90-day period, the amount determined to be due becomes
final at the expiration thereof.
SEC. 15. Section 60350 of the Revenue and Taxation Code is amended
to read:
60350. Any A person against whom a
determination is made by the board under Article 2 (commencing with
Section 60301) and Article 3 (commencing with Section 60310) may
petition for a redetermination within 30 90
days after the date the notice thereof is given to him or her.
If a petition for redetermination is not filed within the
30-day 90-day period, the determination becomes
final at the expiration of the period.
SEC. 16. Notwithstanding Section 92 of Chapter 11 of the First
Extraordinary Session of the Statutes of 2011, the provisions of
Chapter 11 of the First Extraordinary Session of the Statutes of 2011
shall not become inoperative upon the amendment of any provision of
Chapter 11 of the First Extraordinary Session of the Statutes of 2011
made by this act.