Bill Text: CA AB2757 | 2013-2014 | Regular Session | Amended

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

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Bill Title: Centralized hospital packaging pharmacies: medication labels.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Engrossed - Dead) 2014-08-22 - From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on B., P. & E.D. [AB2757 Detail]

Download: California-2013-AB2757-Amended.html

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BILL NUMBER: AB 2757	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  APRIL 10, 2014

INTRODUCED BY   Committee on Revenue and Taxation (Bocanegra (Chair),
Gordon, Mullin, Pan, V. Manuel Pérez, and Ting)

                        MARCH 24, 2014

   An act to amend Sections 60501 and 60505.5 of the Revenue and
Taxation Code, relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2757, as amended, Committee on Revenue and Taxation. Diesel
Fuel Tax Law: reimbursements.
   The Diesel Fuel Tax Law imposes a tax upon the removal, entry,
sale, delivery, or specified use of diesel fuel, at a specified rate
per gallon. That law provides for a reimbursement of the amount of
that tax to persons who have used that tax-paid fuel in specified
nontaxable uses, which is allowed through a claim for refund.
   This bill would allow a claim for refund for amounts of tax paid
on the biodiesel fuel portion of dyed blended biodiesel fuel removed
from an approved terminal at the terminal rack, as provided, to the
extent a supplier can show that the tax on that biodiesel fuel has
been paid by the same supplier.
   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 60501 of the Revenue and Taxation Code is
amended to read:
   60501.  Persons who have paid a tax for diesel fuel lost, sold, or
removed as provided in paragraph (4) of subdivision (a), or used in
a nontaxable use, other than on a farm for farming purposes or in an
exempt bus operation, shall, except as otherwise provided in this
part, be reimbursed and repaid the amount of the tax.
   (a) Except as otherwise provided in subdivision (b), a claim for
refund with respect to diesel fuel is allowed under this section only
if all of the following apply:
   (1) Tax was imposed on the diesel fuel to which the claim relates.

   (2) The claimant bought or produced the diesel fuel and did not
sell or resell it in this state except as provided in paragraph (4).
   (3) The claimant has filed a timely claim for refund that contains
the information required under subdivision (b) and the claim is
supported by the original invoice or original invoice facsimile
retained in an alternative storage media showing the purchase. If no
original invoice was created, electronic invoicing shall be accepted
as reflected by a computerized facsimile when accompanied by an
original copy of the bill of lading or fuel manifest that can be
directly tied to the electronic invoice.
   (4) The diesel fuel was any of the following:
   (A) Used for purposes other than operating motor vehicles upon the
public highways of the state.
   (B) Exported for use outside of this state. Diesel fuel carried
from this state in the fuel tank of a motor vehicle is not deemed to
be exported from this state unless the diesel fuel becomes subject to
tax as an import under the laws of the destination state.
   (C) Used in any construction equipment that is exempt from vehicle
registration pursuant to the Vehicle Code, while operated within the
confines and limits of a construction project.
   (D) Used in the operation of a motor vehicle on any highway that
is under the jurisdiction of the United States Department of
Agriculture and with respect to the use of the highway the claimant
pays, or contributes to, the cost of construction or maintenance
thereof pursuant to an agreement with, or permission of, the United
States Department of Agriculture.
   (E) Used in any motor vehicle owned by any county, city and
county, city, district, or other political subdivision or public
agency when operated by it over any highway constructed and
maintained by the United States or any department or agency thereof
within a military reservation in this state. If the motor vehicle is
operated both over the highway and over a public highway outside the
military reservation in a continuous trip the tax shall not be
refunded as to that portion of the diesel fuel used to operate the
vehicle over the public highway outside the military reservation.
   Nothing contained in this section shall be construed as a refund
of the tax for the use of diesel fuel in any motor vehicle operated
upon a public highway within a military reservation, which highway is
constructed or maintained by this state or any political subdivision
thereof.
   As used in this section, "military reservation" includes any
establishment of the United States Government or any agency thereof
used by the Armed Forces of the United States for military, air, or
naval operations, including research projects.
   (F) Sold by a supplier and which was sold to any consulate officer
or consulate employee under circumstances which would have entitled
the supplier to an exemption under paragraph (6) of subdivision (a)
of Section 60100 if the supplier had sold the diesel fuel directly to
the consulate officer or consulate employee.
   (G) Lost in the ordinary course of handling, transportation, or
storage.
   (H) (i) Sold by a person to the United States and its agencies and
instrumentalities under circumstances that would have entitled that
person to an exemption from the payment of diesel fuel tax under
Section 60100 had that person been the supplier of this diesel fuel.
   (ii) Sold by a supplier and which was sold by credit card to the
United States and its agencies and instrumentalities under
circumstances which would have entitled the supplier to an exemption
under Section 60100 if the supplier had sold the diesel fuel directly
to the United States and its agencies and instrumentalities.
   (I) Sold by a person to a train operator for use in a
diesel-powered train or for other off-highway use under circumstances
that would have entitled that person to an exemption from the
payment of diesel fuel tax under Section 60100 had that person been
the supplier of this diesel fuel.
   (J) Removed from an approved terminal at the terminal rack, but
only to the extent that the supplier can show that the tax on the
same amount of diesel fuel has been paid more than one time by the
same supplier.
   (b) Where tax is not imposed on dyed blended biodiesel fuel upon
removal from an approved terminal at the terminal rack, if tax was
previously imposed on the biodiesel fuel portion of the dyed blended
biodiesel fuel  upon entry into this state by nonbulk
transfer  , then, pursuant to paragraph (1) of subdivision
(a), a claim for refund is allowed for the tax that was paid on that
biodiesel fuel, but only to the extent a supplier can show that the
tax on that biodiesel fuel has been paid by the same supplier.
   (c) Each claim for refund under this section shall contain the
following information with respect to all of the diesel fuel covered
by the claim:
   (1) The name, address, telephone number, and permit number of the
person that sold the diesel fuel to the claimant and the date of the
purchase.
   (2) A statement by the claimant that the diesel fuel covered by
the claim did not contain visible evidence of dye.
   (3) A statement, which may appear on the invoice, original invoice
facsimile, or similar document, by the person that sold the diesel
fuel to the claimant that the diesel fuel sold did not contain
visible evidence of dye.
   (4) The total amount of diesel fuel covered by the claim.
   (5) The use made of the diesel fuel covered by the claim described
by reference to specific categories listed in paragraph (4) of
subdivision (a).
   (6) If the diesel fuel covered by the claim was exported, a
statement that the claimant has the proof of exportation.
   (d) Each claim for refund under this section shall be made on a
form prescribed by the board and shall be filed for a calendar year.
If, at the close of any of the first three quarters of the calendar
year, more than seven hundred fifty dollars ($750) is refundable
under this section with respect to diesel fuel used or exported
during that quarter or any prior quarter during the calendar year,
and for which no other claim has been filed, a claim may be filed for
the quarterly period. To facilitate the administration of this
section, the board may require the filing of claims for refund for
other than yearly periods.
  SEC. 2.  Section 60505.5 of the Revenue and Taxation Code is
amended to read:
   60505.5.  The claim for refund forms prescribed in subdivision (d)
of Section 60501 and subdivision (d) of Section 60502 may include,
but not be limited to, electronic media. The claim for refund forms
shall be authenticated in a form or pursuant to methods as may be
prescribed by the board.