Bill Text: CA AB43 | 2017-2018 | Regular Session | Amended
Bill Title: Taxation: prison contracts: goods and services.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2018-02-01 - From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. [AB43 Detail]
Download: California-2017-AB43-Amended.html
Amended
IN
Assembly
May 10, 2017 |
Amended
IN
Assembly
May 02, 2017 |
Amended
IN
Assembly
April 17, 2017 |
Assembly Bill | No. 43 |
Introduced by Assembly Member Thurmond |
December 05, 2016 |
LEGISLATIVE COUNSEL'S DIGEST
Digest Key
Vote: 2/3 Appropriation: YES Fiscal Committee: YES Local Program: YESBill Text
The people of the State of California do enact as follows:
SECTION 1.
Part 28 (commencing with Section 53001) is added to Division 2 of the Revenue and Taxation Code, to read:PART 28. State Incarceration Prevention Tax
CHAPTER 1. General Provisions
53001.
For the purposes of this part, the following terms shall have the following meanings:53001.53002.
For contracts entered into on or after January 1, 2018, for the privilege of contracting with a(a)For the purposes of this part, “taxpayer” means a person that contracts with a state prison, the Department of Corrections and Rehabilitation, or the Department of General Services to provide a state prison with goods, services, or both.
(b)Notwithstanding subdivision (a), there are exempt from the tax imposed pursuant to Section 53001, organizations that are exempt from tax pursuant to Section 23701 of the Revenue and Taxation Code and state and local agencies.
53004.
(a) (1) The tax imposed pursuant to Section 53002 shall be collected annually by the board pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). For the purposes of this part, the references in the Fee Collection Procedures Law to “fee” shall include the tax imposed by this part, and references to “feepayer” shall include any vendor.53005.
Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any standard, criterion, procedure, determination, rule, notice, or guideline established or issued by the board or the Attorney General to implement the purposes of this part.53003.53006.
(a) The State Incarceration Prevention Fund is hereby created in the State Treasury.(a)The board shall administer and collect the tax imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). For the purposes of this part, the references in the Fee Collection Procedures Law to “fee” shall include the tax imposed by this part, and references to “feepayer” shall include any taxpayer.
(b)Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any standard, criterion, procedure, determination, rule, notice, or guideline established or issued by the board or the Attorney General to implement the purposes of this
part.