BILL NUMBER: AB 2453 AMENDED BILL TEXT AMENDED IN SENATE JUNE 7, 2012 AMENDED IN ASSEMBLY MARCH 19, 2012 INTRODUCED BY AssemblyMemberBlockMembers Block and Harkey FEBRUARY 24, 2012 An act to amend Sections 6561, 6562, 7710, 7711, 8851, 8852, 12428, 30261, 30262, 32301, 32302, 38441, 38443, 40091, 40093, 41085, 41087, 43301, 43303, 45301, 45303, 46351, 46353, 50114, 55081, 55083, 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 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the First Extraordinary Session of 2011 provides that that act is inoperative if any of its provisions are amended or repealed.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 60 days after service upon the person of notice thereof. If a petition for redetermination is not filed within the 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 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. 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) or Article 4 (commencing with Section 7670) may petition for a redetermination within 60 days after the date the notice thereof is given to him or her. If a petition for redetermination is not filed within the 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 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' 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. 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 60 days after service upon the user of notice thereof. If a petition for redetermination is not filed within the 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 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. 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 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 becomesfinalandfinal, due , and payable at the expiration of that period. (b) This section shall become operative on July 1, 2012. 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 60 days after service upon the person of notice thereof. If a petition for redetermination is not filed within the 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 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. 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 60 days after service upon him or her of notice of the determination. If a petition for redetermination is not filed within the 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 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. 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) or a person directly interested may petition for a redetermination within 60 days after service upon the person of notice thereof. If a petition for redetermination is not filed within the 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 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. 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) may petition for a redetermination within 60 days after service upon the person of notice thereof. If a petition for redetermination is not filed within the 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 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. 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 41080) may petition for a redetermination within 60 days after service upon the person of notice thereof. If a petition for redetermination is not filed within the 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 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. 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 60 days after service upon him or her of notice of the determination. If a petition for redetermination is not filed within the 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 isahazardous or extremely hazardous waste. An appeal of a determination that a substance isahazardous 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 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. 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 60 days after service upon him or her of notice of the determination. If a petition for redetermination is not filed within the 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 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. 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 60 days after service upon him or her of notice of the determination. If a petition for redetermination is not filed within the 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 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. 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 60 days after service of a notice of determination on that person. If a petition for redetermination is not filed within the 60-day period, the amount determined to be due becomes final at the expiration of that time period. 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 60 days after service upon him or her of notice of the determination. If a petition for redetermination is not filed within the 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 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. 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 60 days after the date the notice thereof is given to him or her. If a petition for redetermination is not filed within the 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 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. 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.