All Legislative Analyses 2009-2010 Session

Bill analyses are prepared on legislation that would impact tax programs administered by the Board of Equalization.

To view bill text, from within the analysis, click the bill number, which links to the full bill text at www.leginfo.ca.gov.

PROPOSITION 19 The Regulate, Control and Tax Cannabis Act of 2010" November 2, 2010 General Election Ballot

Legend
ADM = Administration
PT = Property Tax Bills
SPT = Special Tax Bills and Fees
SUT = Sales and Use Tax Bills

Click the subheading below, in bold, to sort designated column.

 Bill Number   Title Up Arrow  Author  Analyses  
Senate Bill 1495 Use of EDD Information Committee on Labor and Industrial Relations Introduced 04/07/10  
Assembly Bill 2433 Use of EDD Information Ruskin Chapter 139
Introduced 02/19/10
 
Assembly Bill 2195 Tax Administration: Burden of Proof Silva Chapter 168
Amended 04/21/10
Introduced 02/18/10
 
Assembly Bill 1387 Tax Administration: Burden of Proof Tran Introduced 02/27/09  
Assembly Bill 469 SUT: Use Tax: Mandatory Reporting: State Income Tax Return Eng Vetoed
Amended 08/17/09
Amended 04/02/09
Introduced 02/24/09
 
Assembly Bill x4 18 SUT: Use Tax Registration Committee on Budget Chapter 16  
Senate Bill 858 SUT: Use Tax Line
Collection Cost Recovery Fee
Budget and Fiscal Review Committee Chapter 721
Amended 10/07/10
 
Assembly Bill 1618 SUT: Use Tax Line
Collection Cost Recovery Fee
Budget Committee Amended 10/06/10  
Assembly Bill 1087 SUT: Transportation Charges Ma Vetoed
Amended 06/01/09
Amended 03/31/09
 
Assembly Bill 978 SUT: Transactions and Use Taxes: Counties: Economic Development Perez, V Manuel Introduced 02/26/09  
Senate Bill 765 SUT: Thrift Store Sales: Navy-Marine Corps Relief Society Dutton Chapter 615
Amended 06/29/09
Introduced 02/27/09
 
Senate Bill x3 15 SUT: Taxes: Credits: Qualified Motion Picture Production Calderon & Florez Chapter 17  
Assembly Bill x3 15 SUT: Taxes: Credits: Qualified Motion Picture Production Silva Chapter 10  
Assembly Bill 2332 SUT: Suspension of Contractor's License Eng Vetoed
Introduced 02/19/10
 
Assembly Bill 1777 SUT: Sales Tax Shift for Arts Portantino, et al Amended 04/05/10
Introduced 02/09/10
 
Assembly Bill 178 SUT: Retailers Engaged In Business In This State Skinner & Calderon Introduced 02/02/09  
Senate Bill 1373 SUT: Retailer: Paving Construction Contractor Leno Amended 06/02/10
Introduced 02/19/10
 
Senate Bill x3 17 SUT: Retailer Engaged In Business In This State: Registration of Non-Retailers Ducheny Amended 06/28/09  
Senate Bill 809 SUT: Qualified Veterans: Itinerant Vendors: Consumers Veterans Affairs Committee Chapter 621
Amended 07/15/09
Amended 04/23/09
 
Assembly Bill 711 SUT: Qualified Purchasers: Registration Requirement Calderon Amended 06/01/09
Amended 04/14/09
 
Senate Bill 884 SUT: Qualified Purchaser: Extension to File and Waiver of Penalty Ashburn & Runner Amended 06/16/10
Amended 04/22/10
 
Senate Bill 884 SUT: Qualified Purchaser: Due Dates & Extension Ashburn Amended 07/15/10  
Assembly Bill 1265 SUT: Qualified Disabled Itinerant Veterans as Consumers Ma Amended 06/01/09
Introduced 02/27/09
 
Assembly Bill 1486 SUT: Nonprofit Organizations: Consumers: Promotional Items Furutani Chapter 538
Amended 07/14/09
Amended 05/21/09
Amended 04/14/09
 
Assembly Bill 546 SUT: Manufacturing Equipment Exemption: Solar Panels Knight Introduced 02/25/09  
Senate Bill 107 SUT: Mandatory Tips: Non-Profit Organizations Walters Introduced 01/27/09  
Assembly Constitutional Amendment 9 SUT: Local Governmental Taxation: Special Taxes: Voter Approval Huffman Amended 04/27/09  
Senate Bill 27 SUT: Local Agencies: Bradley-Burns Local Sales and Use Taxes Hancock Chapter 4
Introduced 12/02/08
 
Assembly Bill 2556 SUT: Interest: United States Customs Fuller Amended 04/15/10
Amended 04/05/10
 
Assembly Bill 2375 SUT: Interest Relief: Extraordinary Circumstances Knight Amended 04/29/10
Amended 04/21/10
Introduced 02/19/10
 
Assembly Bill 2078 SUT: Information Reporting and Notice Requirements Calderon Amended 06/24/10
Amended 04/27/10
Amended 04/05/10
 
Assembly Bill 1612 SUT: In Home Support Services Budget Committee Chapter 725  
Senate Bill 138 SUT: Graffiti Prevention Tax Increase Liu Amended 07/15/09
Amended 04/28/09
 
Assembly Bill 659 SUT: Garment Cleaning Establishments Hayashi Vetoed
Amended 07/15/09
Amended 05/11/09
Introduced 02/25/09
 
Assembly Bill 2060 SUT: Fixed Price Contracts Calderon Vetoed
Amended 07/15/10
Amended 05/18/10
Introduced 02/18/10
 
Assembly Bill 150 SUT: Exemptions: Energy Efficient Products Smyth Amended 05/04/09
Introduced 01/22/09
 
Assembly Bill 2788 SUT: Exemption: Trailers, Trucks, and Dollies Manufactured outside the State Portantino Amended 07/15/10
Amended 06/16/10
 
Assembly Bill 1028 SUT: Exemption: Qualified Renewable Energy Systems Blumenfield Amended 05/21/09
Amended 04/16/09
 
Assembly Bill 1474 SUT: Exemption: Mobilehomes: 1% Rate Increase Cook Amended 04/02/09  
Assembly Bill 1719 SUT: Exemption: Manufacturing Equipment: New Trades or Businesses Harkey Amended 02/22/10  
Senate Bill x6 8 SUT: Exemption: Manufacturing Equipment Dutton Introduced 02/24/10  
Senate Bill 1239 SUT: Exemption: Manufacturing Equipment Wyland Amended 03/25/10  
Senate Bill 1053 SUT: Exemption: Manufacturing Equipment Runner Introduced 02/16/10  
Assembly Bill 829 SUT: Exemption: Manufacturing Equipment Caballero Amended 04/14/09  
Assembly Bill 2280 SUT: Exemption: Manufacturing Equipment Miller Introduced 02/18/10  
Assembly Bill 1812 SUT: Exemption: Manufacturing Equipment Silva Introduced 02/11/10  
Assembly Bill 810 SUT: Exemption: Manufacturing & Software Publishing Caballero Amended 01/13/10  
Assembly Bill 1523 SUT: Exemption: Fixed Price Contracts Calderon Amended 05/05/09
Introduced 02/27/09
 
Assembly Bill 1304 SUT: Exemption: Electronic Vehicles Saldana Amended 05/14/09  
Assembly Bill 1178 SUT: Exemption: College Textbooks and Supplies Block Amended 01/25/10
Amended 01/13/10
Amended 01/06/10
 
Assembly Bill x4 31 SUT: Exemption: Auto Manufacturing Equipment Torrico,et al. Introduced 07/15/09  
Senate Bill x6 5 SUT: Exclusion: Vehicle Trade-Ins Hollingsworth Introduced 02/24/10  
Assembly Bill 676 SUT: Destination Management Company Jeffries Amended 05/21/09
Introduced 02/25/09
 
Assembly Bill 1687 SUT: Destination Management Company Jeffries Amended 04/20/10
Introduced 01/26/10
 
Assembly Bill 129 SUT: Confidentiality: Tax-Practitioner-Client Communications Ma Chapter 411
Amended 05/04/09
Introduced 01/16/09
 
Senate Bill 974 SUT: Career Pathways Investment Credit Steinberg, et al. Amended 05/03/10
Amended 04/05/10
 
Senate Bill 832 SUT: California Pollution Control Financing Authority Committee on Environmental Quality Amended 07/13/09  
Senate Bill 71 SUT: CA Alternative Energy and Advanced Transportation Financing Authority Padilla, et al. Chapter 10  
Senate Bill 338 SUT: CA Alternative Energy and Advanced Transportation Financing Authority Alquist Amended 04/15/09  
Assembly Bill 1111 SUT: CA Alternative Energy & Advanced Transportation Financing Authority Blakeslee Amended 05/13/09  
Senate Bill x4 12 SUT: Board Administrative Costs: Cost-Allocation Methodology Ducheny Amended 07/23/09  
Assembly Bill x4 12 SUT: Board Administrative Costs: Cost-Allocation Methodology Evans Chapter 12  
Assembly Bill x3 46 SUT: Board Administrative Costs: Cost-Allocation Methodology Evans Amended 06/28/09  
Assembly Bill 700 SUT: Art Funding Krekorian, et al. Amended 03/26/09
Introduced 02/26/09
 
Assembly Bill 347 SUT: 25% Penalty For Withholding Records Block Introduced 02/19/09  
Assembly Bill x3 3 SUT: 1% Rate Increase
SPT: Fuel Tax Rate Increase
Evans Chapter 18  
Senate Bill 952 SUT: 1% Rate Decrease Wyland Introduced 02/04/10  
Assembly Bill 1700 SUT: 1% Rate Decrease Gaines Introduced 02/01/10  
Assembly Bill 2611 SPT: eWaste Fee: Screen Size Ma Amended 04/08/10  
Assembly Bill 1981 SPT: Vehicle Tire Fee Hill Amended 04/27/10
Amended 04/12/10
 
Assembly Bill 1188 SPT: Underground Storage Tank Fee Increase Ruskin Chapter 649
Amended 09/02/09
 
Assembly Bill 689 SPT: Tobacco Products: Definition Calderon Amended 04/23/09
Introduced 02/26/09
 
Assembly Bill 2496 SPT: Tobacco Directory Law Nava Chapter 265
Amended 08/18/10
Amended 07/15/10
Amended 05/20/10
Amended 04/14/10
Introduced 02/19/10
 
Senate Bill 1210 SPT: Sweetened Beverage Tax Florez Amended 05/05/10
Amended 04/14/10
 
Assembly Bill 2100 SPT: Sweetened Beverage Tax Coto Amended 03/25/10  
Assembly Bill x3 41 SPT: State Responsibility Area Fire Fee Evans Amended 06/28/09  
Assembly Bill 1004 SPT: Solid Waste Postclosure Fee: Delayed Implementation Portantino Chapter 417
Amended 07/15/10
Amended 01/20/10
 
Assembly Bill 274 SPT: Solid Waste Postclosure Fee Portantino Chapter 318
Amended 07/09/09
 
Senate Bill 341 SPT: Pharmaceutical Manufacturer Fee DeSaulnier Amended 05/06/09
Amended 03/31/09
Introduced 02/25/09
 
Senate Bill 1277 SPT: Pet Food Tax Florez Amended 04/13/10
Introduced 02/19/10
 
Assembly Bill 234 SPT: Oil Spill Prevention & Administration Huffman Vetoed
Amended 08/09/10
Amended 07/15/10
 
Assembly Bill x8 41 SPT: Oil Severance Tax Nava Introduced 02/16/10  
Assembly Bill 1604 SPT: Oil Severance Tax Nava Amended 02/17/10  
Assembly Bill 656 SPT: Oil & Gas Severance Tax: Report Torrico Amended 04/22/10
Amended 01/25/10
Amended 01/14/10
Amended 01/04/10
 
Assembly Bill 390 SPT: Marijuana Fee Ammiano Revised Revenue Estimate Narrative
Introduced 02/23/09
 
Senate Bill 1107 SPT: Interceptor & Trap Grease Fee Kehoe Amended 04/26/10  
Senate Bill 730 SPT: Integrated Waste Management Fee: Out of State Disopsal Wiggins Introduced 05/06/09  
Senate Bill 25 SPT: Integrated Waste Management Fee: Fixed Rate Padilla Amended 06/21/09
Amended 05/28/09
 
Assembly Bill 479 SPT: Integrated Waste Management Fee Increase Chesbro Amended 07/01/09
Amended 04/22/09
Introduced 02/24/09
 
Assembly Bill 1422 SPT: Insurance Tax: Medi-Cal Providers Bass Chapter 157  
Senate Bill 231 SPT: Generator Fee: Fee Structure Lowenthal Amended 06/22/10
Amended 04/20/09
 
Assembly Bill x3 40 SPT: Fuel User Fee Evans Amended 06/28/09  
Assembly Bill 912 SPT: Emergency Telephone Users Surcharge: Cap Increase Torres Introduced 02/26/09  
Senate Bill 1071 SPT: Drug Manufacturer Fee DeSaulnier Amended 03/24/10  
Assembly Bill 922 SPT: Diesel Fuel Tax Exemption: Bio-Mass Based Diesel Fuel Miller Introduced 02/26/09  
Senate Bill 602 SPT: Cigarette and Tobacco Products: Licensing Act: Licenses Padilla Amended 07/01/09
Amended 05/28/09
Amended 05/18/09
Introduced 02/27/09
 
Senate Bill 400 SPT: Cigarette and Tobacco Products Licensing Act: Tobacco Products Corbett Amended 06/23/09  
Senate Bill 601 SPT: Cigarette and Tobacco Products Licensing Act: Restrictions Padilla Amended 05/18/09
Introduced 02/27/09
 
Senate Bill 603 SPT: Cigarette and Tobacco Products Licensing Act: Annual Retailer Fee Padilla Amended 07/01/09
Amended 06/01/09
Amended 05/18/09
Introduced 02/27/09
 
Senate Bill 600 SPT: Cigarette Tax Increase Padilla Amended 06/09/09
Amended 04/13/09
Introduced 02/27/09
 
Assembly Bill 89 SPT: Cigarette Tax Increase Torlakson Introduced 01/05/09  
Assembly Bill 2733 SPT: Cigarette Retailers: Suspended or Revoked License Ruskin Chapter 607
Amended 08/18/10
Amended 07/15/10
Amended 05/12/10
Introduced 02/19/10
 
Senate Bill x8 41 SPT: CA Children and Families First Act of 1998: Determination of Consumption Cox Introduced 02/10/10  
Senate Bill 1109 SPT: CA Children and Families First Act of 1998: Determination of Consumption Cox Introduced 02/10/10  
Assembly Bill 2788 SPT: Board Sponsored: Technical: Agency Name Changes Committee on Revenue and Taxation Amended 05/13/10  
Senate Bill 229 SPT: Bay-Delta Water Fee Pavley Amended 06/01/09
Introduced 02/23/09
 
Assembly Bill 1694 SPT: Alcohol Mitigation Fee Beall Amended 03/08/10  
Assembly Bill 847 SPT: Adult Entertainment Fee Salas Amended 06/23/09  
Assembly Bill 1506 Registered Warrants Anderson Vetoed
Amended 03/17/10
Amended 08/31/09
Amended 07/01/09
 
Senate Bill 1306 Private Collection Agency Contracts Runner Introduced 02/19/10  
Senate Constitutional Amendment 13 PT: Wind Turbines & Geothermal Heat Pumps Strickland Introduced 02/27/09  
Senate Bill 534 PT: Wind Turbines & Geothermal Heat Pumps Strickland Introduced 02/27/09  
Assembly Bill 308 PT: State Assesse Revenue Allocation: Mountain View Power Plant Cook Chapter 433  
Senate Bill 1250 PT: Possessory Interest: Military Housing Ducheny Chapter 327
Amended 08/09/10
Amended 06/02/10
Introduced 02/19/10
 
Assembly Bill 1945 PT: Possessory Interest: Military Housing Fletcher Amended 04/05/10  
Assembly Bill 1344 PT: Possessory Interest: Military Housing Fletcher Amended 05/05/09  
Assembly Bill 1332 PT: Possessory Interest: Military Housing Salas Amended 05/14/09
Introduced 02/27/09
 
Assembly Bill 1178 PT: Possessory Interest: Low-Income Housing Torres Amended 06/16/10  
Assembly Bill 1341 PT: Possessory Interest: Long Beach Courthouse Lowenthal Chapter 442
Amended 08/02/10
Amended 06/28/10
 
Assembly Bill 2362 PT: New Construction Exclusion: Seismic Safety Skinner & Blakeslee Amended 05/18/10
Amended 04/20/10
Amended 04/13/10
 
Assembly Bill 852 PT: Mandatory E-Filing Fong Vetoed
Amended 07/14/09
Amended 05/04/09
Introduced 02/26/09
 
Senate Bill 996 PT: Low Income Housing Lowenthal Amended 05/12/10
Amended 03/25/10
 
Senate Bill 1430 PT: Homeowners' Exemption: Increase: Seniors Walters Amended 03/24/10  
Assembly Bill 1341 PT: Exemption: Disabled Veterans Saldana Introduced 04/02/09  
Assembly Bill 1662 PT: Disaster Relief: Windstorms and Wildfires Portantino & Jeffries Chapter 447
Amended 08/20/10
Amended 08/17/10
Amended 04/07/10
Introduced 01/19/10
 
Assembly Bill 50 PT: Disaster Relief: Santa Barbara Nava Amended 08/20/10
Amended 09/01/09
Amended 06/24/09
Amended 06/01/09
Amended 04/13/09
Amended 03/23/09
 
Senate Bill x6 21 PT: Disaster Relief: San Mateo Yee Introduced 09/21/10  
Assembly Bill x6 11 PT: Disaster Relief: San Bruno Explosion Hill Chapter 2  
Assembly Bill 1766 PT: Disaster Relief: Placer County Fire Gaines Amended 08/17/10
Amended 04/15/10
 
Assembly Bill 79 PT: Disaster Relief: Orange & Riverside Duvall Amended 05/21/09
Amended 04/13/09
Amended 02/18/09
 
Assembly Bill 1568 PT: Disaster Relief: Los Angeles, Orange, San Bernardino, Santa Barbara, and Ventura Salas Chapter 299  
Assembly Bill x8 31 PT: Disaster Relief: Los Angeles Portantino & Jeffries Introduced 01/19/10  
Assembly Bill 15 PT: Disaster Relief: Los Angeles Fuentes Amended 09/02/09
Amended 05/21/09
Amended 04/13/09
Amended 02/26/09
 
Assembly Bill 2136 PT: Disaster Relief: Imperial County Earthquake V. Manuel Perez Chapter 461
Amended 08/17/10
Amended 05/13/10
 
Assembly Bill 1690 PT: Disaster Relief: Humboldt County Earthquake Chesbro Chapter 449
Introduced 01/27/10
 
Assembly Bill 1782 PT: Disaster Relief: General Purpose Provisions Harkey Amended 03/25/10  
Assembly Bill 157 PT: Disaster Relief: Base Year Value Transfers Anderson Chapter 341
Amended 08/17/10
Amended 06/22/10
Amended 05/20/09
Amended 03/24/09
 
Assembly Bill 2314 PT: Disabled Veterans Exemption Block & Knight Chapter 150
Introduced 02/19/10
 
Assembly Bill 1948 PT: Disabled Veterans Exemption Knight Introduced 02/17/10  
Assembly Bill 384 PT: Commercial Air Carriers Ma Chapter 228
Amended 05/05/10
Amended 01/04/10
 
Assembly Bill 311 PT: Commercial Air Carriers Ma Vetoed
Amended 05/04/09
Introduced 02/17/09
 
Assembly Bill 103 PT: Co Tenant Change In Ownership Exclusion De Leon Amended 04/22/09
Introduced 01/08/09
 
Assembly Bill 2492 PT: Change in Ownership Ammiano Amended 05/03/10  
Assembly Bill 230 PT: Change In Ownership: Trusts Calderon Amended 01/04/10  
Senate Bill 816 PT: Change In Ownership Reporting: Legal Entity Ducheny Chapter 622
Amended 06/26/09
Amended 04/28/09
 
Senate Bill 822 PT: California Assessors Association Omnibus Bill Committee on Revenue and Taxation Chapter 204
Amended 06/23/09
Introduced 03/10/09
 
Senate Bill 1493 PT: California Assessors Association Omnibus Bill Committee on Revenue and Taxation Chapter 185
Amended 06/21/10
Amended 03/15/10
 
Senate Bill 824 PT: Board Sponsored Provisions: Property Tax & Board Meeting Locations Committee on Revenue and Taxation Chapter 67
Introduced 03/10/09
 
Senate Constitutional Amendment 11 PT: Base Year Value Transfers Dutton Introduced 02/24/09  
Senate Bill 274 PT: Base Year Value Transfers Dutton Introduced 02/24/09  
Assembly Bill 321 PT: Base Year Value Transfers Niello Introduced 02/18/09  
Senate Bill 1494 PT: BOE-Sponsored Omnibus Provisions Committee on Revenue and Taxation Chapter 654
Amended 08/16/10
Amended 06/21/10
Introduced 03/15/10
 
Assembly Bill 824 PT: Assessment Appeal Panels: Conflict of Interest Appeals Harkey Chapter 477
Amended 04/29/09
Introduced 02/26/09
 
Senate Bill 1028 Interest: One Day Late Correa Chapter 316
Amended 08/02/10
Introduced 02/12/10
 
Senate Bill 1133 Governmental Reorganization: Tax Functions Runner Introduced 02/18/10  
Assembly Bill 693 Daily Interest: One Day Late Silva Introduced 02/26/09  
Senate Bill x4 16 Collection Fee
Discharge Threshold on Accounts Receivable
Ducheny Chapter 23  
Assembly Constitutional Amendment 25 California Tax Commission DeVore Introduced 06/22/09  
Assembly Bill 1547 Board-Sponsored Business Taxes Omnibus Measure Committee on Revenue and Taxation Chapter 545
Amended 08/17/09
Introduced 03/05/09
 
Assembly Bill 2676 Board Sponsored Business Taxes Omnibus Measure Ma Vetoed
Amended 04/27/10
Amended 04/06/10
 
Assembly Bill 1585 ADM: Report Requirements: Repeal Committee on Accountability and Administrative Review Chapter 7  
Senate Bill 1113 ADM: FTB: Tax Appeals Wolk Amended 04/05/10  
Assembly Bill 923 ADM: Department of Motor Vehicles: Confidential Home Address: Board Members Swanson Amended 04/13/09
Introduced 02/26/09
 
Assembly Bill 592 ADM: Department of Motor Vehicles: Confidential Home Address: BOE Investigators. Lowenthal Introduced 02/25/09  
Assembly Bill 1215 ADM: BOE: Furlough Exemption De La Torre Amended 08/17/10
Amended 07/15/10
 
Assembly Bill 151 ADM: BOE Headquarters Building: Authorization for DGS Jones and Runner Vetoed
Amended 08/20/10
Amended 08/02/10
Amended 01/26/10
Amended 09/10/09
 
Senate Bill x8 29 ADM: BOE Furlough Exemption Steinberg, et al Vetoed
Introduced 02/05/10
 
Assembly Bill 2008 ADM: BOE Furlough Exemption Arambula Vetoed
Amended 05/28/10
 
Senate Bill 356 ADM: Administrative Procedures Act: Small Business Impact Statement Wright, et al Amended 06/22/10  

Legend
ADM = Administration
PT = Property Tax Bills
SPT = Special Taxes and Fees
SUT = Sales and Use Tax Bills

Streamlined Sales and Use Tax Agreement
2009 Emerging Issues
2007 Emerging Issues

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