BILL NUMBER: SB 1419	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator Correa

                        FEBRUARY 24, 2012

   An act to amend Section 13943.1 of the Government Code, relating
to the State Board of Equalization.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 1419, as introduced, Correa. State Board of Equalization:
discharge from accountability.
   Existing law authorizes the State Board of Control to discharge
any state agency or employee from accountability for the collection
of taxes, licenses, fees, or money owing to the state if the debt is
uncollectible or the amount of the debt does not justify the cost of
its collection. Existing law authorizes the Franchise Tax Board to
extinguish an outstanding liability for the payment of any tax, fee,
or other liability deemed uncollectible that is due and owing to the
state, if certain conditions are met.
   This bill would authorize the State Board of Equalization to
extinguish an outstanding liability for the payment of any tax, fee,
or other liability deemed uncollectible that is due and owing to the
state, if certain conditions are met.
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.


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

  SECTION 1.  Section 13943.1 of the Government Code is amended to
read:
   13943.1.  (a) Except as provided in subdivision (b), a discharge
granted pursuant to this chapter to a state agency or employee does
not release any person from the payment of any tax, license, fee, or
other money that is due and owing to the state.
   (b) A discharge granted pursuant to this chapter to the Franchise
Tax Board  or the State Board   of Equalization 
shall release a person from a liability for the payment of any tax,
fee, or other liability deemed uncollectible that is due and owing to
the state and extinguish that liability, if at least one of the
following conditions is met:
   (1) The liability is for an amount less than five hundred dollars
($500).
   (2) The liable person has been deceased for more than four years
and there is no active probate with respect to that person.
   (3) The Franchise Tax Board  or the State Board of
Equalization, respectively,  has determined that the liable
person has a permanent financial hardship.
   (4) The liability has been unpaid for more than 30 years.