BILL NUMBER: AB 2453 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY MARCH 19, 2012
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 6562, 7710, 7711, 8851, 8852, 12428, 30261,
30262, 32301, 32302, 38441, 38443, 40091, 40093, 41085, 41087, 43301,
43303, 45301, 45303, 46351, 46353, 50114, 55081, 55 083,
60350, and 60352 of the Revenue and Taxation Code, relating to
taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 2453, as amended, 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
60 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are amended or repealed.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. A person against whom a determination is made under Article
2 (commencing with Section 6481) or Article 3 (commencing
with Section 6511) or a person directly interested may petition for
a redetermination within 90 60 days
after service upon the person of notice thereof. If a petition for
redetermination is not filed within the 90-day
60-day period, the determination becomes final at the
expiration of that period.
SEC. 2. Section 6562 of the Revenue and
Taxation Code is amended to read:
6562. If a petition for redetermination is filed within the
30-day 60-day period, the board shall
reconsider the determination and, if the person has so requested in
his or her petition, shall grant the person an oral
hearing and shall give him or her 10 days' notice of the
time and place of the hearing. The board may continue the hearing
from time to time as may be necessary.
SEC. 2. SEC. 3. Section 7710 of the
Revenue and Taxation Code is amended to read:
7710. A supplier against whom a determination is made by the
board under Article 3 (commencing with Section 7660) and
or Article 4 (commencing with Section 7670) may
petition for a redetermination within 90 60
days after the date the notice thereof is given to him or
her . If a petition for redetermination is not filed within the
90-day 60-day period, the
determination becomes final at the expiration of the period.
SEC. 4. Section 7711 of the Revenue and
Taxation Code is amended to read:
7711. If a petition for redetermination is filed within the
30-day 60-day period, the board shall
reconsider the determination and, if the supplier has so requested in
his or her petition , shall grant him or her an oral
hearing and shall give him or her 10 days
days ' notice of the time and place of the hearing.
Service of notice shall be as prescribed by Section 7671. The board
may continue the hearing from time to time as may be necessary.
SEC. 3. SEC. 5. Section 8851 of the
Revenue and Taxation Code is amended to read:
8851. A user against whom a determination is made under Article 2
(commencing with Section 8776) or Article 3 (commencing
with Section 8801) may petition for a redetermination within
90 60 days after service upon the user of
notice thereof. If a petition for redetermination is not filed within
the 90-day 60-day period, the
determination becomes final at the expiration of the period.
SEC. 6. Section 8852 of the Revenue and
Taxation Code is amended to read:
8852. If a petition for redetermination is filed within the
30-day 60-day period, the board shall
reconsider the determination and, if the user has so requested in his
or her petition, shall grant him or her an
oral hearing and shall give him or her 10 days' notice of
the time and place of the hearing. The board may continue the hearing
from time to time as may be necessary.
SEC. 4. SEC. 7. 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
90 60 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. SEC. 8. Section 30261 of the
Revenue and Taxation Code is amended to read:
30261. A person against whom a determination is made under
Article 2 (commencing with Section 30201) or Article 3
(commencing with Section 30221) may petition for a redetermination
within 90 60 days after service upon
the person of notice thereof. If a petition for redetermination is
not filed within the 90-day 60-day
period, the determination becomes final at the expiration of the
period.
SEC. 9. Section 30262 of the Revenue
and Taxation Code is amended to read:
30262. If a petition for redetermination is filed within the
30-day 60-day period, the board shall
reconsider the determination and, if the person has so requested in
his or her petition, shall grant him or her an
oral hearing and shall give him or her at least 10 days'
notice of the time and place of the hearing. The board may continue
the hearing from time to time as may be necessary.
SEC. 6. SEC. 10. Section 32301 of
the Revenue and Taxation Code is amended to read:
32301. A person from whom an amount is determined to be due under
Article 2 (commencing with Section 32271) or Article 3
(commencing with Section 32291) or a person directly interested may
petition for a redetermination thereof within 90
60 days after service upon him or her of notice of the
determination. If a petition for redetermination is not filed within
the 90-day 60-day period, the amount
determined to be due becomes final at the expiration thereof.
SEC. 11. Section 32302 of the Revenue
and Taxation Code is amended to read:
32302. If a petition for redetermination is filed within the
30-day 60-day period, the board shall
reconsider the amount determined to be due, and if the person has so
requested in his or her petition, shall grant him or
her an oral hearing and shall give him or her 10
days' notice of the time and place of the hearing. The board may
continue the hearing from time to time as may be necessary.
SEC. 7. SEC. 12. Section 38441 of
the Revenue and Taxation Code is amended to read:
38441. A person against whom a determination is made under
Article 2 (commencing with Section 38411) or Article 3 (commencing
with Section 38421) of this chapter or a person
directly interested may petition for a redetermination within
90 60 days after service upon the
person of notice thereof. If a petition for redetermination is not
filed within the 90-day 60-day period,
the determination becomes final at the expiration of the period.
SEC. 13. Section 38443 of the Revenue
and Taxation Code is amended to read:
38443. If a petition for redetermination is filed within the
30-day 60-day period, the board shall
reconsider the determination and, if the person has so requested in
his or her petition, shall grant the person an oral
hearing and shall give him or her 10 days' notice of the
time and place of the hearing. The board may continue the hearing
from time to time as may be necessary.
SEC. 8. SEC. 14. Section 40091 of the
Revenue and Taxation Code is amended to read:
40091. A person against whom a determination is made under
Article 3 (commencing with Section 40071) or Article 4
(commencing with Section 40081) of this chapter
may petition for a redetermination within 90
60 days after service upon the person of notice thereof. If a
petition for redetermination is not filed within the 90-day
60-day period, the determination becomes final
at the expiration of the period.
SEC. 15. Section 40093 of the Revenue
and Taxation Code is amended to read:
40093. If a petition for redetermination is filed within the
30-day 60-day period, the board shall
reconsider the determination and, if the person has so requested in
his or her petition, shall grant the person an oral
hearing and shall give him or her 10 days' notice of the
time and place of the hearing. The board may continue the hearing
from time to time as may be necessary.
SEC. 9. SEC. 16. Section 41085 of
the Revenue and Taxation Code is amended to read:
41085. A person against whom a determination is made under
Article 3 (commencing with Section 41070) or Article
4 (commencing with Section 41050 41080
) of this chapter may petition for a
redetermination within 90 60 days after
service upon the person of notice thereof. If a petition for
redetermination is not filed within the 90-day
60-day period, the determination becomes final at the
expiration of the period.
SEC. 17. Section 41087 of the Revenue
and Taxation Code is amended to read:
41087. If a petition for redetermination is filed within the
30-day 60-day period, the board shall
reconsider the determination and, if the person has so requested in
his or her petition, shall grant the person an oral hearing
and shall give him or her 10 days' written notice of the
time and place of the hearing. The board may continue the hearing
from time to time as may be necessary.
SEC. 10. SEC. 18. Section 43301 of
the Revenue and Taxation Code is amended to read:
43301. A person from whom an amount is determined to be due under
Article 2 (commencing with Section 43201), or a person directly
interested, may petition for a redetermination thereof within
90 60 days after service upon him or
her of notice of the determination. If a petition for redetermination
is not filed within the 90-day 60-day
period, the amount determined to be due becomes final at the
expiration thereof.
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. An appeal of a determination that a substance is a
hazardous or extremely hazardous waste shall be made to the director.
SEC. 19. Section 43303 of the Revenue
and Taxation Code is amended to read:
43303. If a petition for redetermination is filed within the
30-day 60-day period, the board shall
reconsider the amount determined to be due, and, if the person has so
requested in his or her petition, the board shall grant him or her
an oral hearing and shall give him or her 10 days' notice of the time
and place of the hearing. The board may continue the hearing from
time to time as may be necessary.
SEC. 11. SEC. 20. Section 45301 of
the Revenue and Taxation Code is amended to read:
45301. A person from whom an amount is determined to be due under
Article 2 (commencing with Section 45201), or a person directly
interested, may petition for a redetermination thereof within
90 60 days after service upon him or
her of notice of the determination. If a petition for redetermination
is not filed within the 90-day 60-day
period, the amount determined to be due becomes final at the
expiration thereof.
SEC. 21. Section 45303 of the Revenue
and Taxation Code is amended to read:
45303. If a petition for redetermination is filed within the
30-day 60-day period, the board shall
reconsider the amount determined to be due, and, if the person has so
requested in his or her petition, the board shall grant him or her
an oral hearing and shall give him or her 10 days' notice of the time
and place of the hearing. The board may continue the hearing from
time to time as may be necessary.
SEC. 12. SEC. 22. Section 46351 of
the Revenue and Taxation Code is amended to read:
46351. 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 a person directly interested, may petition
for a redetermination thereof within 90 60
days after service upon him or her of notice of the
determination. If a petition for redetermination is not filed within
the 90-day 60-day period, the amount
determined to be due becomes final at the expiration thereof.
SEC. 23. Section 46353 of the Revenue
and Taxation Code is amended to read:
46353. If a petition for redetermination is filed within the
30-day 60-day period, the board shall
reconsider the amount determined to be due, and, if the person has so
requested in his or her petition, the board shall grant him or her
an oral hearing and shall give him or her 10 days' notice of the time
and place of the hearing. The board may continue the hearing from
time to time as may be necessary.
SEC. 13. SEC. 24. Section 50114 of
the Revenue and Taxation Code is amended to read:
50114. A person from whom an amount is determined to be due under
Article 2 (commencing with Section 50113), or a person directly
interested, may petition for a redetermination thereof within
90 60 days after service of a notice of
determination on that person. If a petition for redetermination is
not filed within the 90-day 60-day
period, the amount determined to be due becomes final at the
expiration of that time period.
SEC. 14. SEC. 25. Section 55081 of
the Revenue and Taxation Code is amended to read:
55081. A person from whom an amount is determined to be due under
Article 2 (commencing with Section 55061), or a person directly
interested, may petition for a redetermination thereof within
90 60 days after service upon him or
her of notice of the determination. If a petition for redetermination
is not filed within the 90-day 60-day
period, the amount determined to be due becomes final at the
expiration thereof.
SEC. 26. Section 55083 of the Revenue
and Taxation Code is amended to read:
55083. If a petition for redetermination is filed within the
30-day 60-day period, the board shall
reconsider the amount determined to be due, and , if the
person has so requested in his or her petition, the board shall grant
him or her an oral hearing and shall give him or her 10 days' notice
of the time and place of the hearing. The board may continue the
hearing from time to time as may be necessary.
SEC. 15. SEC. 27. Section 60350 of
the Revenue and Taxation Code is amended to read:
60350. 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 90 60 days after the date the
notice thereof is given to him or her. If a petition for
redetermination is not filed within the 90-day
60-day period, the determination becomes final at the
expiration of the period.
SEC. 28. Section 60352 of the Revenue
and Taxation Code is amended to read:
60352. If a petition for redetermination is filed within the
30-day 60-day period, the board shall
reconsider the determination and, if the person has so requested in
his or her petition, shall grant him or her an oral hearing and shall
give him or her 10 days' notice of the time and place of
the hearing. Service of notice shall be as prescribed by Section
60173. The board may continue the hearing from time to time as may be
necessary.
SEC. 16. SEC. 29. 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.