Bill Text: CA SB1110 | 2009-2010 | 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: use tax administration.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2010-04-20 - Set for hearing April 28. Hearing postponed by committee. [SB1110 Detail]

Download: California-2009-SB1110-Introduced.html

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BILL NUMBER: SB 1110	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator Runner

                        FEBRUARY 17, 2010

   An act to amend Section 6593.5 to the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 1110, as introduced, Runner. Sales and use tax: State Board of
Equalization: administration: interest.
   The Sales and Use Tax Law requires the payment of interest at a
specified rate on a failure to timely pay taxes, specified
prepayments, and amounts collected as tax under that law, from the
date on which those amounts became due and payable to the state until
the date of payment. That law authorizes the State Board of
Equalization, in its discretion, to relieve all or any part of
interest imposed under specified circumstances.
   This bill would make a technical, nonsubstantive change to that
authorization provision.
   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 6593.5 of the Revenue and Taxation Code is
amended to read:
   6593.5.  (a) The board, in its discretion, may relieve all or any
part of the interest imposed on a person by this part under the
following circumstances:
   (1) Where the failure to pay tax is due in whole or in part to an
unreasonable error or delay by an employee of the board acting in his
or her official capacity.
   (2) Where failure to pay use tax on a vehicle or vessel registered
with the Department of Motor Vehicles was the direct result of an
error by the Department of Motor Vehicles in calculating the use tax.

   (b) For purposes of this section, an error or delay shall be
deemed to have occurred only if no significant aspect of the error or
delay is attributable to an act of, or a failure to act by, the
taxpayer.
   (c) Any person seeking relief under this section shall file with
the board a statement under penalty of perjury setting forth the
facts on which the claim for relief is based and any other
information  which  that  the board may
require.
   (d) The board may grant relief only for interest imposed on tax
liabilities that arise during taxable periods commencing on or after
July 1, 1999.