Bill Text: CA AB2031 | 2013-2014 | Regular Session | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Forest resources: timber assessment.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2014-09-29 - Chaptered by Secretary of State - Chapter 810, Statutes of 2014. [AB2031 Detail]

Download: California-2013-AB2031-Amended.html

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BILL NUMBER: AB 2031	AMENDED
	BILL TEXT

	AMENDED IN SENATE  AUGUST 14, 2014
	AMENDED IN ASSEMBLY  MAY 6, 2014
	AMENDED IN ASSEMBLY  APRIL 21, 2014

INTRODUCED BY   Assembly Member Dahle

                        FEBRUARY 20, 2014

   An act to amend Section 4629.5 of the Public Resources Code,
relating to forest resources.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2031, as amended, Dahle. Forest resources: timber assessment.
   Existing law imposes an assessment on a person who purchases from
a retailer a lumber product or an engineered wood product for
storage, use, or other consumption in this state, at the rate of 1%
of the sales price. Existing law requires the retailer, as defined
according to existing tax laws, to charge the person the amount of
the assessment as a charge that is separate from, and not included
in, any other fee, charge, or other amount paid by the purchaser.
Existing law requires the retailer to collect the assessment from the
person at the time of sale, as provided.
   This bill would, for purposes of the above provisions, exclude
from the definition of "retailer" a retailer who has  total
  de minimis  sales of qualified lumber products
and engineered wood products of less than $25,000 during the previous
calendar year. The bill would require an excluded retailer to
provide a notice to the purchaser of the purchaser's obligation to
remit the assessment to the State Board of Equalization.
   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 4629.5 of the   Public
Resources Code   is amended to read: 
   4629.5.  (a) (1) There is hereby imposed an assessment on a person
who purchases a lumber product or an engineered wood product for
 the  storage, use, or other consumption in this
state, at the rate of 1 percent of the sales price.
   (2) A retailer shall charge the person the amount of the
assessment as a charge that is separate from, and not included in,
any other fee, charge, or other amount paid by the purchaser.
   (3) The retailer shall collect the assessment from the person at
the time of sale, and may retain reimbursement pursuant to Sections
2000 and 2001 of Title 18 of the California Code of Regulations, as
approved by the State Board of Equalization at its September 10,
2013, meeting, for startup costs associated with the collection of
the assessment, to be taken on the first return or next consecutive
returns until the entire reimbursement amount is retained.
   (b) The retailer shall separately state the amount of the
assessment imposed under this section on the sales receipt given by
the retailer to the person at the time of sale.
   (c) The State Board of Equalization shall administer and collect
the assessment imposed by this section pursuant to the Fee Collection
Procedures Law (Part 30 (commencing with Section 55001) of Division
2 of the Revenue and Taxation Code) with those changes as may be
necessary to conform to this article. For purposes of this section,
the references in the Fee Collection Procedures Law to "fee" shall
include the assessment imposed by this  section 
 section, and references to "feepayer" shall include a person
required to pay the assessment imposed by this article, which
includes the retailer  .
   (d) (1) The assessment is required to be collected by a retailer
and any amount unreturned to the person who paid an amount in excess
of the assessment, but was collected from the person under the
representation by the retailer that it was owed as an assessment,
constitutes debts owed by the retailer to this state.
   (2) A person who purchases a lumber product or an engineered wood
product for storage, use, or other consumption in this state is
liable for the assessment until it has been paid to this state,
except that payment to a retailer relieves the person from further
liability for the assessment. Any assessment collected from a person
that has not been remitted to the State Board of Equalization shall
be a debt owed to the state by the retailer required to collect and
remit the assessment. This part does not impose any obligation upon a
retailer to take any legal action to enforce the collection of the
assessment imposed by this section. 
   (3) An excluded retailer, as described in subparagraph (B) of
paragraph (2) of subdivision (g), shall provide a notice to a
purchaser of qualified lumber products or engineered wood products
regarding the purchaser's obligation to remit the assessment to the
State Board of Equalization. Section 4601 does not apply to this
paragraph. 
   (e) Except as provided in paragraph (3) of subdivision (a), the
State Board of Equalization may prescribe, adopt, and enforce
regulations relating to the administration and enforcement of this
section, including, but not limited to, collections, reporting,
refunds, and appeals.
   (f) (1) The assessment imposed by this section is due and payable
to the State Board of Equalization quarterly on or before the last
day of the month next succeeding each quarterly period.
   (2) On or before the last day of the month following each
quarterly period, a return for the preceding quarterly period shall
be filed with the State Board of Equalization using electronic media,
in the form prescribed by the State Board of Equalization. Returns
shall be authenticated in a form or pursuant to methods, as
prescribed by the State Board of Equalization.
   (g) For purposes of this section, all of the following shall
apply:
   (1) "Purchase" has the same meaning as that term is defined in
Section 6010 of the Revenue and Taxation Code.
   (2)  (A)    "Retailer" has the same meaning as
that term is defined in Section 6015 of the Revenue and Taxation
Code. 
   (B) A retailer with de minimis sales of qualified lumber products
and engineered wood products of less than twenty-five thousand
dollars ($25,000) during the previous calendar year is not a retailer
for purposes of this section, except as provided in paragraph (3) of
subdivision (d). 
   (3) "Sales price" has the same meaning as that term is defined in
Section 6011 of the Revenue and Taxation Code.
   (4) "Storage" has the same meaning as that term is defined in
Section 6008 of the Revenue and Taxation Code.
   (5) "Use" has the same meaning as that term is defined in Section
6009 of the Revenue and Taxation Code.
   (h) (1) A person required to pay the assessment imposed under this
article shall register with the State Board of Equalization. Every
application for registration shall be made in a form prescribed by
the State Board of Equalization and shall set forth the name under
which the applicant transacts or intends to transact business, the
location of the person's place or places of business, and any other
information that the State Board of Equalization may require. An
application for registration shall be authenticated in a form or
pursuant to methods as may be prescribed by the State Board of
Equalization.
   (2) An application for registration filed pursuant to this section
may be filed using electronic media as prescribed by the State Board
of Equalization.
   (3) Electronic media includes, but is not limited to, computer
modem, magnetic media, optical disc, facsimile machine, or telephone.

  SECTION 1.    Section 4629.5 of the Public
Resources Code is amended to read:
   4629.5.  (a) (1) There is hereby imposed an assessment on a person
who purchases a lumber product or an engineered wood product for
storage, use, or other consumption in this state, at the rate of 1
percent of the sales price.
   (2) A retailer shall charge the person the amount of the
assessment as a charge that is separate from, and not included in,
any other fee, charge, or other amount paid by the purchaser.
   (3) The retailer shall collect the assessment from the person at
the time of sale, and may retain an amount equal to the amount of
reimbursement, as determined by the State Board of Equalization
pursuant to regulations, for any costs associated with the collection
of the assessment, to be taken on the first return or next
consecutive returns until the entire reimbursement amount is
retained. For purposes of this paragraph, the State Board of
Equalization may adopt emergency regulations pursuant to Section
11346.1 of the Government Code. The adoption of any regulation
pursuant to this paragraph shall be deemed to be an emergency and
necessary for the immediate preservation of the public peace, health,
and safety, and general welfare.
   (b) The retailer shall separately state the amount of the
assessment imposed under this section on the sales receipt given by
the retailer to the person at the time of sale.
   (c) The State Board of Equalization shall administer and collect
the assessment imposed by this section pursuant to the Fee Collection
Procedures Law (Part 30 (commencing with Section 55001) of Division
2 of the Revenue and Taxation Code) with those changes as may be
necessary to conform to this article. For purposes of this section,
the references in the Fee Collection Procedures Law to "fee" shall
include the assessment imposed by this section, and references to
"feepayer" shall include a person required to pay the assessment
imposed by the article, which includes the retailer.
   (d) (1) The assessment is required to be collected by a retailer
and any amount unreturned to the person who paid an amount in excess
of the assessment, but was collected from the person under the
representation by the retailer that it was owed as an assessment,
constitutes debts owed by the retailer to this state.
   (2) A person who purchases a lumber product or an engineered wood
product for storage, use, or other consumption in this state is
liable for the assessment until it has been paid to this state,
except that payment to a retailer relieves the person from further
liability for the assessment. Any assessment collected from a person
that has not been remitted to the State Board of Equalization shall
be a debt owed to the state by the retailer required to collect and
remit the assessment. This part does not impose any obligation upon a
retailer to take any legal action to enforce the collection of the
assessment imposed by this section.
   (3) An excluded retailer, as described in subparagraph (B) of
paragraph (2) of subdivision (g), shall provide a notice to a
purchaser of qualified lumber products or engineered wood products
regarding the purchaser's obligation to remit the assessment to the
State Board of Equalization. Section 4601 does not apply to this
paragraph.
   (e) Except as provided in paragraph (3) of subdivision (a), the
State Board of Equalization may prescribe, adopt, and enforce
regulations relating to the administration and enforcement of this
section, including, but not limited to, collections, reporting,
refunds, and appeals.
   (f) (1) The assessment imposed by this section is due and payable
to the State Board of Equalization quarterly on or before the last
day of the month next succeeding each quarterly period.
   (2) On or before the last day of the month following each
quarterly period, a return for the preceding quarterly period shall
be filed with the State Board of Equalization using electronic media,
in the form prescribed by the State Board of Equalization. Returns
shall be authenticated in a form or pursuant to methods, as
prescribed by the State Board of Equalization.
   (g) For purposes of this section, all of the following shall
apply:
   (1) "Purchase" has the same meaning as that term is defined in
Section 6010 of the Revenue and Taxation Code.
   (2) (A) "Retailer" means a retailer, as that term is defined in
Section 6015 of the Revenue and Taxation Code.
   (B) A retailer with de minimis sales of qualified lumber products
and engineered wood products of less than twenty-five thousand
dollars ($25,000) during the previous calendar year is not a retailer
for purposes of this section, except as provided in paragraph (3) of
subdivision (d).
   (3) "Sales price" has the same meaning as that term is defined in
Section 6011 of the Revenue and Taxation Code.
   (4) "Storage" has the same meaning as that term is defined in
Section 6008 of the Revenue and Taxation Code.
   (5) "Use" has the same meaning as that term is defined in Section
6009 of the Revenue and Taxation Code.
   (h) (1) A person required to pay the assessment imposed under this
article shall register with the State Board of Equalization. Every
application for registration shall be made in a form prescribed by
the State Board of Equalization and shall set forth the name under
which the applicant transacts or intends to transact business, the
location of the person's place or places of business, and any other
information that the State Board of Equalization may require. An
application for registration shall be authenticated in a form or
pursuant to methods as may be prescribed by the State Board of
Equalization.
   (2) An application for registration filed pursuant to this section
may be filed using electronic media as prescribed by the State Board
of Equalization.
   (3) Electronic media includes, but is not limited to, computer
modem, magnetic media, optical disc, facsimile machine, or telephone.