Bill Text: CA AB280 | 2019-2020 | Regular Session | Amended
Bill Title: Hazardous materials: fees.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2020-02-03 - From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. [AB280 Detail]
Download: California-2019-AB280-Amended.html
|
Amended
IN
Assembly
March 20, 2019 |
CALIFORNIA LEGISLATURE—
2019–2020 REGULAR SESSION
| Assembly Bill | No. 280 |
| Introduced by Assembly Member Burke |
January 28, 2019 |
An act to amend Section 17010 43152.10 of the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 280, as amended, Burke.
Personal income taxes. Hazardous materials: fees.
Existing law provides that various hazardous waste facility fees, hazardous waste generator fees, and fees imposed on certain organizations that use, generate, store, or conduct activities in the state related to hazardous materials are due and payable within 30 days after the date of assessment, and requires the feepayer to pay that amount within that 30-day period.
Prior to 2017, that law required those fees to be paid to the State Board of Equalization. In 2017, the California Department of Tax and Fee Administration was established, and existing law transferred many of the tax and fee administration duties, powers, and responsibilities of the State Board of Equalization to the department, including the collection of those fees.
This bill would provide that those fees are due and payable, and shall be paid to the department, within 45 days after the date of assessment.
The Personal Income Tax Law imposes taxes on income and provides definitions of specified terms for purposes of that law, including a definition for “taxable year.”
This bill would make a nonsubstantive change to that definition provision.
Digest Key
Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NOBill Text
The people of the State of California do enact as follows:
SECTION 1.
Section 43152.10 of the Revenue and Taxation Code is amended to read:43152.10.
The fees collected and administered under Sections 43053 and 43054 are due and payable within“Taxable year” means either the calendar year or the fiscal year upon the basis of which the taxable income is computed under this part. If no fiscal year has been established, “taxable year” means the calendar year.
“Taxable year” means, in the case of a return made for a fractional part of a year under this part or under regulations prescribed by the Franchise Tax Board, the period for which the return is made.
