Bill Text: CA AB491 | 2023-2024 | Regular Session | Amended
Bill Title: Local government: fines and penalties.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed) 2024-07-02 - In committee: Set, first hearing. Hearing canceled at the request of author. [AB491 Detail]
Download: California-2023-AB491-Amended.html
Amended
IN
Senate
May 24, 2023 |
Introduced by Assembly (Coauthors: Assembly Members Alanis, Wendy Carrillo, Chen, Dixon, Flora, Friedman, Gallagher, Hoover, Jackson, Lackey, Low, Mathis, Joe Patterson, and Waldron) (Coauthors: Senators Newman, Ochoa Bogh, Seyarto, and Wilk) |
February 07, 2023 |
LEGISLATIVE COUNSEL'S DIGEST
The Sales and Use Tax Law, administered and enforced by the California Department of Tax and Fee Administration, requires the department to perform annually a systematic identification of areas of recurrent taxpayer noncompliance and to report these findings in its specified annual report to the Governor. Existing law requires the department, in order to prepare the report, to conduct an annual hearing where taxpayers are allowed to present their proposals on changes to the Sales and Use Tax Law.
This bill would require the department to ensure participation in the annual hearing may be virtual or remote.
Digest Key
Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program:Bill Text
The people of the State of California do enact as follows:
SECTION 1.
This act shall be known, and may be cited, as Bowie’s Law.SEC. 2.
Section 32004 is added to the Food and Agricultural Code, to read:32004.
(a) Except for an animal irremediably suffering from a serious illness or severe injury pursuant to Section 17006, newborn animals that need maternal care and have been impounded without their mothers pursuant to Section 17006, and dogs with a history of vicious or dangerous behavior documented by the agency charged with enforcing state and local animal laws pursuant to subdivision (b) of Section 31108.5, an animal shelter shall provide public notice on its internet website at least 72 hours before euthanizing any dog, cat, or rabbit. That notice shall indicate that the animal is subject to euthanasia and shall include information about the animal and its availability for adoption.SEC. 3.
Section 32005 is added to the Food and Agricultural Code, to read:32005.
(a) The department shall conduct a study on all of the following topics:SEC. 4.
If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.(a)The California Department of Tax and Fee Administration shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings in its annual report submitted pursuant to Section 15616 of the Government Code.
(b)As part of the identification process described in subdivision (a), the California Department
of Tax and Fee Administration shall do both of the following:
(1)Compile and analyze sample data from its audit process, including, but not limited to, all of the following:
(A)The statute or regulation violated by the taxpayer.
(B)The amount of tax involved.
(C)The industry or business engaged in by the taxpayer.
(D)The number of years covered in the audit period.
(E)Whether or not professional tax preparation assistance was utilized by the taxpayer.
(F)Whether sales and use tax returns were filed by the taxpayer.
(2)(A)Conduct an annual hearing where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Sales and Use Tax Law which may further facilitate achievement of the legislative findings.
(B)The department shall ensure that participation in the annual hearing required by subparagraph (A) may be virtual or remote.
(c)The
California Department of Tax and Fee Administration shall include in its report recommendations for improving taxpayer compliance and uniform administration, including, but not limited to, all of the following:
(1)Changes in statute or California Department of Tax and Fee Administration regulations.
(2)Improvement of training of California Department of Tax and Fee Administration personnel.
(3)Improvement of taxpayer communication and education.