California Legislature—2013–14 Regular Session

Assembly Bill No. 2249

Introduced by Assembly Member Bloom

February 21, 2014

An act to amend Section 55040 of the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL’S DIGEST

AB 2249, as introduced, Bloom. Fee Collection Procedures Law.

The Fee Collection Procedures Law provides procedures for the collection of certain fees and surcharges by the State Board of Equalization. That law requires a feepayer to file a return in the form as prescribed by the board, which may include electronic media, and requires the form to be authenticated as specified.

This bill would make technical, nonsubstantive changes to those requirements.

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 55040 of the Revenue and Taxation Code
is amended to read:

55040.  

A feepayer shall file a return in the form as prescribed
by the board, which may include, but not be limited to, electronic
media. Returns shall be authenticated in a form or pursuant to
methods begin delete as may be prescribed by end delete the board begin insert may prescribe end insert .