Bill Text: CA AB2225 | 2011-2012 | Regular Session | Amended

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

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Bill Title: Courts: video trial pilot program: infractions.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Engrossed - Dead) 2012-08-27 - Re-referred to Com. on RLS. pursuant to Senate Rule 29.10(c). [AB2225 Detail]

Download: California-2011-AB2225-Amended.html

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BILL NUMBER: AB 2225	AMENDED
	BILL TEXT

	AMENDED IN SENATE  JULY 6, 2012
	AMENDED IN ASSEMBLY  MARCH 29, 2012

INTRODUCED BY   Assembly Member Perea

                        FEBRUARY 24, 2012

   An act to amend Sections 9274, 30459.4, 32474, 40214, 41174,
43525, 45870, 46625, 50156.14, 55335, and 60633.1 of the Revenue and
Taxation Code, relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2225, as amended, Perea. State Board of Equalization: erroneous
charges.
   Existing law requires the State Board of Equalization to
administer the Sales and Use Tax Law, Use Fuel Tax Law, Cigarette and
Tobacco Products Tax Law, Alcoholic Beverage Tax Law, Energy
Resources Surcharge Law, Emergency Telephone Users Surcharge Act,
Hazardous Substances Tax Law, Integrated Waste Management Fee Law,
Oil Spill Response, Prevention, and Administration Fees Law,
Underground Storage Tank Maintenance Fee Law, Fee Collection
Procedures Law, and Diesel Fuel Tax Law, and authorizes the board to
undertake collection action on delinquent accounts, including issuing
a levy or notice to withhold. Under existing sales and use tax laws,
a taxpayer may file a claim with the board for reimbursement of bank
charges or any other reasonable 3rd-party check charge fees incurred
by the taxpayer as a direct result of an erroneous levy or notice to
withhold by the board or erroneous processing or collection action,
within 90 days of the date of the board action. Under the other laws,
a taxpayer may only file a claim for those charges or fees incurred
as a direct result of an erroneous levy or notice to withhold.
   This bill would extend to those other laws, the authorization for
a taxpayer to also file a reimbursement claim with the board for bank
charges and other reasonable 3rd-party check charge fees incurred as
a direct result of an erroneous processing action or erroneous
collection action by the board within 90 days of the board action.
 This bill would also, under those other laws, allow the
board to extend the 90-day filing period for reasonable cause.

   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 9274 of the Revenue and Taxation Code is
amended to read:
   9274.  (a) A taxpayer may file a claim with the board for
reimbursement of bank charges and any other reasonable third-party
check charge fees incurred by the taxpayer as the direct result of an
erroneous levy or notice to withhold, erroneous processing action,
or erroneous collection action by the board. Bank and third-party
charges include a financial institution's or third party's customary
charge for complying with the levy or notice to withhold instructions
and reasonable charges for overdrafts that are a direct consequence
of the erroneous levy or notice to withhold, erroneous processing
action, or erroneous collection action. The charges are those paid by
the taxpayer and not waived for reimbursement by the financial
institution or third party. Each claimant applying for reimbursement
shall file a claim with the board that shall be in a form as may be
prescribed by the board. In order for the board to grant a claim, the
board shall determine that both of the following conditions have
been satisfied:
   (1) The erroneous levy or notice to withhold was caused by board
error, erroneous processing action, or erroneous collection action.
   (2) Prior to the erroneous levy or notice to withhold, erroneous
processing action, or erroneous collection action, the taxpayer
responded to all contacts by the board and provided the board with
any requested information or documentation sufficient to establish
the taxpayer's position. This provision may be waived by the board
for reasonable cause.
   (b) Claims pursuant to this section shall be filed within 90 days
from the date of the erroneous levy or notice to withhold, erroneous
processing action, or erroneous collection action.  This
90-day filing period may be extended by the board for reasonable
cause.  Within 30 days from the date the claim is received,
the board shall respond to the claim. If the board denies the claim,
the taxpayer shall be notified in writing of the reason or reasons
for the denial of the claim.
  SEC. 2.  Section 30459.4 of the Revenue and Taxation Code is
amended to read:
   30459.4.  (a) A taxpayer may file a claim with the board for
reimbursement of bank charges and any other reasonable third-party
check charge fees incurred by the taxpayer as the direct result of an
erroneous levy or notice to withhold, erroneous processing action,
or erroneous collection action by the board. Bank and third-party
charges include a financial institution's or third party's customary
charge for complying with the levy or notice to withhold instructions
and reasonable charges for overdrafts that are a direct consequence
of the erroneous levy or notice to withhold, erroneous processing
action, or erroneous collection action. The charges are those paid by
the taxpayer and not waived for reimbursement by the financial
institution or third party. Each claimant applying for reimbursement
shall file a claim with the board that shall be in a form as may be
prescribed by the board. In order for the board to grant a claim, the
board shall determine that both of the following conditions have
been satisfied:
   (1) The erroneous levy or notice to withhold, erroneous processing
action, or erroneous collection action was caused by board error.
   (2) Prior to the erroneous levy or notice to withhold, erroneous
processing action, or erroneous collection action, the taxpayer
responded to all contacts by the board and provided the board with
any requested information or documentation sufficient to establish
the taxpayer's position. This provision may be waived by the board
for reasonable cause.
   (b) Claims pursuant to this section shall be filed within 90 days
from the date of the erroneous levy or notice to withhold, erroneous
processing action, or erroneous collection action.  This
90-day filing period may be extended by the board for reasonable
cause.  Within 30 days from the date the claim is received,
the board shall respond to the claim. If the board denies the claim,
the taxpayer shall be notified in writing of the reason or reasons
for the denial of the claim.
  SEC. 3.  Section 32474 of the Revenue and Taxation Code is amended
to read:
   32474.  (a) A taxpayer may file a claim with the board for
reimbursement of bank charges and any other reasonable third-party
check charge fees incurred by the taxpayer as the direct result of an
erroneous levy or notice to withhold, erroneous processing action,
or erroneous collection action by the board. Bank and third-party
charges include a financial institution's or third party's customary
charge for complying with the levy or notice to withhold instructions
and reasonable charges for overdrafts that are a direct consequence
of the erroneous levy or notice to withhold, erroneous processing
action, or erroneous collection action. The charges are those paid by
the taxpayer and not waived for reimbursement by the financial
institution or third party. Each claimant applying for reimbursement
shall file a claim with the board that shall be in a form as may be
prescribed by the board. In order for the board to grant a claim, the
board shall determine that both of the following conditions have
been satisfied:
   (1) The erroneous levy or notice to withhold, erroneous processing
action, or erroneous collection action was caused by board error.
   (2) Prior to the erroneous levy or notice to withhold, erroneous
processing action, or erroneous collection action, the taxpayer
responded to all contacts by the board and provided the board with
any requested information or documentation sufficient to establish
the taxpayer's position. This provision may be waived by the board
for reasonable cause.
   (b) Claims pursuant to this section shall be filed within 90 days
from the date of the erroneous levy or notice to withhold, erroneous
processing action, or erroneous collection action.  This
90-day filing period may be extended by the board for reasonable
cause.  Within 30 days from the date the claim is received,
the board shall respond to the claim. If the board denies the claim,
the taxpayer shall be notified in writing of the reason or reasons
for the denial of the claim.
  SEC. 4.  Section 40214 of the Revenue and Taxation Code is amended
to read:
   40214.  (a) A taxpayer may file a claim with the board for
reimbursement of bank charges and any other reasonable third-party
check charge fees incurred by the taxpayer as the direct result of an
erroneous levy or notice to withhold, erroneous processing action,
or erroneous collection action by the board. Bank and third-party
charges include a financial institution's or third party's customary
charge for complying with the levy or notice to withhold instructions
and reasonable charges for overdrafts that are a direct consequence
of the erroneous levy or notice to withhold, erroneous processing
action, or erroneous collection action. The charges are those paid by
the taxpayer and not waived for reimbursement by the financial
institution or third party. Each claimant applying for reimbursement
shall file a claim with the board that shall be in a form as may be
prescribed by the board. In order for the board to grant a claim, the
board shall determine that both of the following conditions have
been satisfied:
   (1) The erroneous levy or notice to withhold, erroneous processing
action, or erroneous collection action was caused by board error.
   (2) Prior to the erroneous levy or notice to withhold, erroneous
processing action, or erroneous collection action, the taxpayer
responded to all contacts by the board and provided the board with
any requested information or documentation sufficient to establish
the taxpayer's position. This provision may be waived by the board
for reasonable cause.
   (b) Claims pursuant to this section shall be filed within 90 days
from the date of the erroneous levy or notice to withhold, erroneous
processing action, or erroneous collection action.  This
90-day filing period may be extended by the board for reasonable
cause.  Within 30 days from the date the claim is received,
the board shall respond to the claim. If the board denies the claim,
the taxpayer shall be notified in writing of the reason or reasons
for the denial of the claim.
  SEC. 5.  Section 41174 of the Revenue and Taxation Code is amended
to read:
   41174.  (a) A taxpayer may file a claim with the board for
reimbursement of bank charges and any other reasonable third-party
check charge fees incurred by the taxpayer as the direct result of an
erroneous levy or notice to withhold, erroneous processing action,
or erroneous collection action by the board. Bank and third-party
charges include a financial institution's or third party's customary
charge for complying with the levy or notice to withhold instructions
and reasonable charges for overdrafts that are a direct consequence
of the erroneous levy or notice to withhold, erroneous processing
action, or erroneous collection action. The charges are those paid by
the taxpayer and not waived for reimbursement by the financial
institution or third party. Each claimant applying for reimbursement
shall file a claim with the board that shall be in a form as may be
prescribed by the board. In order for the board to grant a claim, the
board shall determine that both of the following conditions have
been satisfied:
   (1) The erroneous levy or notice to withhold, erroneous processing
action, or erroneous collection action was caused by board error.
   (2) Prior to the erroneous levy or notice to withhold, erroneous
processing action, or erroneous collection action, the taxpayer
responded to all contacts by the board and provided the board with
any requested information or documentation sufficient to establish
the taxpayer's position. This provision may be waived by the board
for reasonable cause.
   (b) Claims pursuant to this section shall be filed within 90 days
from the date of the erroneous levy or notice to withhold, erroneous
processing action, or erroneous collection action.  This
90-day filing period may be extended by the board for reasonable
cause.  Within 30 days from the date the claim is received,
the board shall respond to the claim. If the board denies the claim,
the taxpayer shall be notified in writing of the reason or reasons
for the denial of the claim.
  SEC. 6.  Section 43525 of the Revenue and Taxation Code is amended
to read:
   43525.  (a) A taxpayer may file a claim with the board for
reimbursement of bank charges and any other reasonable third-party
check charge fees incurred by the taxpayer as the direct result of an
erroneous levy or notice to withhold, erroneous processing action,
or erroneous collection action by the board. Bank and third-party
charges include a financial institution's or third party's customary
charge for complying with the levy or notice to withhold instructions
and reasonable charges for overdrafts that are a direct consequence
of the erroneous levy or notice to withhold, erroneous processing
action, or erroneous collection action. The charges are those paid by
the taxpayer and not waived for reimbursement by the financial
institution or third party. Each claimant applying for reimbursement
shall file a claim with the board that shall be in a form as may be
prescribed by the board. In order for the board to grant a claim, the
board shall determine that both of the following conditions have
been satisfied:
   (1) The erroneous levy or notice to withhold, erroneous processing
action, or erroneous collection action was caused by board error.
   (2) Prior to the erroneous levy or notice to withhold, erroneous
processing action, or erroneous collection action, the taxpayer
responded to all contacts by the board and provided the board with
any requested information or documentation sufficient to establish
the taxpayer's position. This provision may be waived by the board
for reasonable cause.
   (b) Claims pursuant to this section shall be filed within 90 days
from the date of the erroneous levy or notice to withhold, erroneous
processing action, or erroneous collection action.  This
90-day filing period may be extended by the board for reasonable
cause.  Within 30 days from the date the claim is received,
the board shall respond to the claim. If the board denies the claim,
the taxpayer shall be notified in writing of the reason or reasons
for the denial of the claim.
  SEC. 7.  Section 45870 of the Revenue and Taxation Code is amended
to read:
   45870.  (a) A feepayer may file a claim with the board for
reimbursement of bank charges and any other reasonable third-party
check charge fees incurred by the taxpayer as the direct result of an
erroneous levy or notice to withhold, erroneous processing action,
or erroneous collection action by the board. Bank and third-party
charges include a financial institution's or third party's customary
charge for complying with the levy or notice to withhold instructions
and reasonable charges for overdrafts that are a direct consequence
of the erroneous levy or notice to withhold, erroneous processing
action, or erroneous collection action. The charges are those paid by
the feepayer and not waived for reimbursement by the financial
institution or third party. Each claimant applying for reimbursement
shall file a claim with the board that shall be in a form as may be
prescribed by the board. In order for the board to grant a claim, the
board shall determine that both of the following conditions have
been satisfied:
   (1) The erroneous levy or notice to withhold, erroneous processing
action, or erroneous collection action was caused by board error.
   (2) Prior to the erroneous levy or notice to withhold, erroneous
processing action, or erroneous collection action, the feepayer
responded to all contacts by the board and provided the board with
any requested information or documentation sufficient to establish
the feepayer's position. This provision may be waived by the board
for reasonable cause.
   (b) Claims pursuant to this section shall be filed within 90 days
from the date of the erroneous levy or notice to withhold, erroneous
processing action, or erroneous collection action.  This
90-day filing period may be extended by the board for reasonable
cause.  Within 30 days from the date the claim is received,
the board shall respond to the claim. If the board denies the claim,
the feepayer shall be notified in writing of the reason or reasons
for the denial of the claim.
  SEC. 8.  Section 46625 of the Revenue and Taxation Code is amended
to read:
   46625.  (a) A feepayer may file a claim with the board for
reimbursement of bank charges and any other reasonable third-party
check charge fees that are incurred by the feepayer as the direct
result of an erroneous levy or notice to withhold, erroneous
processing action, or erroneous collection action by the board. Bank
and third-party charges include a financial institution's or third
party's customary charge for complying with either a levy or
instructions in a notice to withhold, and reasonable charges for
overdrafts that are a direct consequence of the erroneous levy or
notice to withhold, erroneous processing action, or erroneous
collection action. Bank charges include only those charges that are
paid by the feepayer and not waived for reimbursement by the
financial institution or third party. Each claimant applying for
reimbursement pursuant to this section shall file a claim with the
board that shall be in the form as may be prescribed by the board.
The board shall not grant a claim unless it determines that both of
the following conditions have been satisfied:
   (1) The erroneous levy or notice to withhold, erroneous processing
action, or erroneous collection action resulted from board error.
   (2) Prior to the erroneous levy or notice to withhold, erroneous
processing action, or erroneous collection action, the feepayer
responded to all contacts by the board and provided the board with
any requested information or documentation that was sufficient to
establish the feepayer's position. The requirement of this paragraph
may be waived by the board for reasonable cause.
   (b) Claims pursuant to this section shall be filed within 90 days
from the date of the erroneous levy or notice to withhold, erroneous
processing action, or erroneous collection action.  This
90-day filing period may be extended by the board for reasonable
cause.  The board shall respond to a claim filed pursuant to
this section within 30 days of receipt. If the board denies a claim,
the taxpayer shall be notified in writing of the reason or reasons
for denial.
  SEC. 9.  Section 50156.14 of the Revenue and Taxation Code is
amended to read:
   50156.14.  (a) A feepayer may file a claim with the board for
reimbursement of bank charges and any other reasonable third-party
check charge fees incurred by the taxpayer as the direct result of an
erroneous levy or notice to withhold, erroneous processing action,
or erroneous collection action by the board. Bank and third-party
charges include a financial institution's or third party's customary
charge for complying with the levy or notice to withhold instructions
and reasonable charges for overdrafts that are a direct consequence
of the erroneous levy or notice to withhold, erroneous processing
action, or erroneous collection action. The charges are those paid to
the feepayer and not waived for reimbursement by the financial
institution or third party. Each claimant applying for reimbursement
shall file a claim with the board that shall be in a form as may be
prescribed by the board. In order for the board to grant a claim, the
board shall determine that both of the following conditions have
been satisfied:
   (1) The erroneous levy or notice to withhold, erroneous processing
action, or erroneous collection action was caused by board error.
   (2) Prior to the erroneous levy or notice to withhold, erroneous
processing action, or erroneous collection action, the feepayer
responded to all contacts by the board and provided the board with
any requested information or documentation sufficient to establish
the feepayer's position. This provision may be waived by the board
for reasonable cause.
   (b) Claims pursuant to this section shall be filed within 90 days
from the date of the erroneous levy or notice to withhold, erroneous
processing action, or erroneous collection action.  This
90-day filing period may be extended by the board for reasonable
cause.  Within 30 days from the date the claim is received,
the board shall respond to the claim. If the board denies the claim,
the feepayer shall be notified in writing of the reason or reasons
for the denial of the claim.
  SEC. 10.  Section 55335 of the Revenue and Taxation Code is amended
to read:
   55335.  (a) A taxpayer may file a claim with the board for
reimbursement of bank charges and any other reasonable third-party
check charge fees incurred by the taxpayer as the direct result of an
erroneous levy or notice to withhold, erroneous processing action,
or erroneous collection action by the board. Bank and third-party
charges include a financial institution's or third party's customary
charge for complying with the levy or notice to withhold instructions
and reasonable charges for overdrafts that are a direct consequence
of the erroneous levy or notice to withhold, erroneous processing
action, or erroneous collection action. The charges are those paid by
the taxpayer and not waived for reimbursement by the financial
institution or third party. Each claimant applying for reimbursement
shall file a claim with the board that shall be in a form as may be
prescribed by the board. In order for the board to grant a claim, the
board shall determine that both of the following conditions have
been satisfied:
   (1) The erroneous levy or notice to withhold, erroneous processing
action, or erroneous collection action was caused by board error.
   (2) Prior to the erroneous levy or notice to withhold, erroneous
processing action, or erroneous collection action, the taxpayer
responded to all contacts by the board and provided the board with
any requested information or documentation sufficient to establish
the taxpayer's position. This provision may be waived by the board
for reasonable cause.
   (b) Claims pursuant to this section shall be filed within 90 days
from the date of the erroneous levy or notice to withhold, erroneous
processing action, or erroneous collection action.  This
90-day filing period may be extended by the board for reasonable
cause.  Within 30 days from the date the claim is received,
the board shall respond to the claim. If the board denies the claim,
the taxpayer shall be notified in writing of the reason or reasons
for the denial of the claim.
  SEC. 11.  Section 60633.1 of the Revenue and Taxation Code is
amended to read:
   60633.1.  (a) A taxpayer may file a claim with the board for
reimbursement of bank charges and any other reasonable third-party
check charge fees incurred by the taxpayer as the direct result of an
erroneous levy or notice to withhold, erroneous processing action,
or erroneous collection action by the board. Bank and third-party
charges include a financial institution's or third party's customary
charge for complying with the levy or notice to withhold instructions
and reasonable charges for overdrafts that are a direct consequence
of the erroneous levy or notice to withhold, erroneous processing
action, or erroneous collection action. The charges are those paid by
the taxpayer and not waived for reimbursement by the financial
institution or third party. Each claimant applying for reimbursement
shall file a claim with the board that shall be in a form as may be
prescribed by the board. In order for the board to grant a claim, the
board shall determine that both of the following conditions have
been satisfied:
   (1) The erroneous levy or notice to withhold, erroneous processing
action, or erroneous collection action was caused by board error.
   (2) Prior to the erroneous levy or notice to withhold, erroneous
processing action, or erroneous collection action, the taxpayer
responded to all contacts by the board and provided the board with
any requested information or documentation sufficient to establish
the taxpayer's position. This provision may be waived by the board
for reasonable cause.
   (b) Claims pursuant to this section shall be filed within 90 days
from the date of the erroneous levy or notice to withhold, erroneous
processing action, or erroneous collection action.  This
90-day filing period may be extended by the board for reasonable
cause.  Within 30 days from the date the claim is received,
the board shall respond to the claim. If the board denies the claim,
the taxpayer shall be notified in writing of the reason or reasons
for the denial of the claim.