BILL NUMBER: SB 1394	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator Hall

                        FEBRUARY 19, 2016

   An act to amend Section 6736 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 1394, as introduced, Hall. Sales and use taxes.
   Existing sales and use tax laws impose taxes on retailers measured
by the gross receipts from the sale of tangible personal property
sold at retail in this state, or on the storage, use, or other
consumption in this state of tangible personal property purchased
from a retailer for storage, use, or other consumption in this state,
and provides various exemptions from those taxes. Existing law
authorizes the State Board of Equalization to file a certificate
relating to a person's unpaid sales and use tax, within 10 years
after the amount is due, with the office of the Clerk of the Superior
Court of Sacramento County or of any county in the state requesting
judgment be entered.
   This bill would make nonsubstantive changes to these provisions.
   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 6736 of the Revenue and Taxation Code is
amended to read:
   6736.  If any amount required to be paid to the state under this
part is not paid when due, the board may, within 10 years after the
amount is due, file in the office of the Clerk of the Superior Court
of Sacramento  County,   County  or  of
 any  county,   county within the state
 a certificate specifying the amount required to be paid,
interest and penalty due, the name and address as it appears on the
records of the board of the person liable, the compliance of the
board with this part in relation to the determination of the amount
required to be paid, and a request that judgment be entered against
the person in the amount required to be paid, together with interest
and penalty as set forth in the certificate.