Bill Text: CA AB698 | 2013-2014 | Regular Session | Introduced

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

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Bill Title: Sales and use taxes: successor liability.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2014-02-03 - From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. [AB698 Detail]

Download: California-2013-AB698-Introduced.html

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BILL NUMBER: AB 698	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Grove

                        FEBRUARY 21, 2013

   An act to amend Section 7222 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 698, as introduced, Grove. Sales and use taxes: local agencies:
administration.
   The Sales and Use Tax Law imposes a tax on the storage, use, or
other consumption in this state of tangible personal property
purchased from any retailer. The Bradley-Burns Uniform Local Sales
and Use Tax Law permits cities and counties to impose local sales and
use taxes in conformity with the Sales and Use Tax Law. These local
taxes are administered by the State Board of Equalization pursuant to
a contract, as defined, with a local jurisdiction, as specified. The
term "contract" is defined as any agreement for state administration
of local sales and use taxes.
   This bill would make a technical, nonsubstantive change to this
definition.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 7222 of the Revenue and Taxation Code is
amended to read:
   7222.  For purposes of this chapter:
   (a) "Contract" means any agreement  for state 
 between a local jurisdiction and the state for the 
administration of local sales and use taxes.
   (b) "Local jurisdiction" means any local agency authorized to
impose a tax under this part or in conformity with this part.
   (c) "Local tax" means any tax imposed by a local jurisdiction
under this part or any tax imposed in conformity with this part.