Bill Text: CA AB2130 | 2017-2018 | Regular Session | Introduced

California Assembly Bill 2130 (Prior Session Legislation)

Introduced

Bill Title: Taxation: Hazardous Substance Tax Law.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2018-03-19 - In committee: Hearing postponed by committee. [AB2130 Detail]

Download: California-2017-AB2130-Introduced.html

CALIFORNIA LEGISLATURE— 2017–2018 REGULAR SESSION

Assembly Bill

No. 2130

Introduced by Assembly Member Brough

February 12, 2018

An act to amend Section 43152.10 of the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL'S DIGEST

AB 2130, as introduced, Brough. Taxation: Hazardous Substance Tax Law.

Existing law requires that certain fees, including, among others, the hazardous waste disposal fees and hazardous waste facility and generator fees, be administered and collected by the California Department of Tax and Fee Administration in accordance with the Hazardous Substances Tax Law. Existing law requires a feepayer, within 30 days of the date of assessment, to deliver a remittance of the amount of those assessed fees to the office of the department.

This bill would require a feepayer to deliver that remittance to the office of the department within 45 days, instead of 30 days, of the date of assessment.

Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO

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 30 45 days after the date of assessment and the feepayer shall deliver a remittance of the amount of the assessed fee to the office of the ~~board~~ California Department of Tax and Fee Administration within that ~~30-day~~ 45-day period.