Welcome to the State Board of Equalization

All Legislative Analyses 2011-2012 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.

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   Author Up Arrow Analyses  
Senate Bill 364 SUT: Business Tax Incentives: Penalty Yee Amended 07/11/11
Amended 05/31/11
Amended 05/03/11
Amended 03/21/11		  
Senate Bill 1548 Offer in Compromise Wyland Enrolled
Amended 05/08/12
Introduced 02/24/12		  
Senate Bill 228 Lien Withdrawal Wyland Amended 04/25/11  
Senate Bill 530 SPT: Satellite Television Tax Wright Amended 05/17/11
Amended 03/23/11		  
Senate Bill 939 SPT: Natural Gas Surcharge Wright Amended 08/15/11
  
Senate Bill 1099 ADM: Regulations: Effective Dates Wright Enrolled
Amended 05/17/12		  
Senate Bill 618 PT: Solar-use Easement: Enforceable Restriction Wolk Enrolled  
Senate Bill 342 PT: Contingency Fee Ban: Tax Consultants Wolk Amended 05/04/11  
Assembly Bill 2441 SPT: Sexually Oriented Business Tax Williams, et al Amended 05/14/12
Amended 04/09/12
Introduced 02/24/12		  
Assembly Bill 1086 SUT: Transactions & Use Taxes: Alameda County: Transportation Programs Wieckowski Enrolled
Amended 05/19/11
Amended 04/04/11
Introduced 02/18/11		  
Assembly Bill 218 SUT: Exemption: Manufacturing Equipment & Software Production Wieckowski Amended 02/28/11  
Assembly Bill 291 SPT: Underground Storage Tank Fee Increase Wieckowski Enrolled
Amended 07/07/11		  
Senate Bill 314 PT: Possessory Interest: Military Housing Vargas Amended 02/09/12
Amended 05/17/11
Amended 03/24/11		  
Senate Bill 1156 SUT: Local Tax: Sustainable Community Investment Areas Steinberg Enrolled
Amended 08/13/12
Amended 06/27/12
  
Senate Bill 653 SUT: Local Tax Cap Increase
SPT: Local Excise Taxes		 Steinberg Amended 04/27/11
Amended 04/14/11		  
Senate Bill 791 SPT: Regional Congestion Reduction Charge Steinberg Amended 08/25/11
  
Assembly Bill 153 SUT: Retailers Engaged in Business Skinner Introduced 01/18/11  
Assembly Bill 1307 BOE-Sponsored Collection Related Proposals Skinner Enrolled
Amended 06/21/11
Introduced 02/18/11		  
Senate Bill 34 SPT: Water Resources Assessment Simitian Amended 04/13/11  
Assembly Bill 979 SUT: Exemption: Manufacturing Equipment Silva Introduced 02/18/11  
Senate Bill 1185 ADM: Centralized Intelligence Partnership Act Price Amended 05/29/12
Amended 04/09/12
Introduced 02/22/12		  
Assembly Bill 2271 SUT: Bad Debts: Retailer & Lender Election Form Perea Amended 06/12/12
Amended 03/29/12		  
Assembly Bill 2225 SPT: Erroneous Collection Action: Reimbursement Perea Amended 07/06/12
Amended 03/29/12		  
Assembly Bill 2323 BOE Decisions: Publication on Website Perea Enrolled
Amended 05/25/12
Amended 05/12/12
Amended 03/29/12		  
Senate Bill 870 SPT: Natural Gas Surcharge Padilla & Steinberg Amended 09/06/11  
Senate Bill 1128 SUT: Exclusion: CAEATFA: Advanced Manufacturing Padilla & Rubio Enrolled
Amended 08/07/12		  
Senate Bill 686 SUT: Partial Exemption: Biotechnology Manufacturing and R & D Padilla Amended 05/17/11
Introduced 02/18/11		  
Senate Bill 331 SPT: Cigarette & Tobacco Products Licensing Restriction: Proximity to Schools Padilla Amended 01/04/12
Amended 04/27/11
Introduced 02/15/11		  
Senate Bill 330 SPT: Cigarette & Tobacco Products Licensing Act: Penalty Information Reporting Padilla Amended 01/04/12
Introduced 02/15/11		  
Senate Bill 35 ADM: Voter Registration Agencies Padilla Enrolled
Amended 08/20/12
Amended 08/06/12		  
Assembly Bill 1057 SUT: Exemption: Manufacturing Equipment Olsen Amended 04/13/11  
Assembly Bill 1376 SUT: Partial Exemption: New Renewable Energy Facilities Nestande Amended 04/04/11  
Assembly Bill 865 PT: Solar Energy New Construction Exclusion: 2032-2033 Nestande Introduced 02/17/11  
Assembly Bill 1788 PT: Facilities in the Course of Construction Morrell Amended 05/22/12
Introduced 02/21/12		  
Assembly Bill 669 SPT: Sweetened Beverage Tax Monning Amended 04/07/11
Introduced 02/17/11		  
Assembly Bill 2618 SUT: BOE Sponsored: Auto Auction Resales Ma Enrolled
Amended 04/18/12		  
Assembly Bill 1050 SPT: Telecommunication Taxes: Working Group Ma Amended 05/10/11
Amended 03/31/11		  
Assembly Bill 1941 Heavy Equipment Tax Ma Amended 03/29/12  
Senate Bill 1243 SUT: Bunker Fuel Exemption Lowenthal Enrolled
Amended 05/25/12
Amended 05/15/12
Amended 03/27/11		  
Assembly Bill 1352 SUT: Interest Relief: Extraordinary Circumstances Logue, et al. Amended 03/22/11  
Assembly Bill 1351 SPT: Underground Storage Tank Fee: Absentee Owners Logue Amended 01/04/12
Amended 03/22/11
Introduced 02/18/11		  
Assembly Bill 711 PT: Rebuttable Presumption: Vacation Homes Lara Enrolled
Introduced 02/17/11		  
Assembly Bill 303 SUT: Exemption: Manufacturing Equipment: New Trades or Business Knight Amended 05/24/11
Introduced 02/09/11		  
Senate Bill 1485 SPT: Fuel Taxes: Blended Fuels Kehoe Enrolled
Amended 08/07/12
Amended 04/19/12		  
Senate Bill 1455 SPT: CA Tire Fee: Rate Extension Kehoe Amended 08/24/12
  
Assembly Bill 1190 SUT: Destination Management Company Jeffries Introduced 02/18/11  
Assembly Bill 1506 SPT: Fire Prevention Fee Jeffries Amended 03/08/12
Introduced 01/12/12		  
Assembly Bill 686 SUT: Transactions & Use Taxes: Special Taxing Jurisdictions: 0.125% Huffman Enrolled
Amended 03/09/11		  
Assembly Bill 1112 SPT: Oil Spill Prevention & Administration: Fee Increase Huffman Enrolled
Amended 08/15/11
Amended 07/12/11
Amended 05/27/11
Introduced 02/18/11		  
Assembly Bill 1589 PT: CA State Parks Huffman Enrolled
  
Assembly Bill 654 PT: Mills Act Property Inspections Hueso Enrolled  
Assembly Bill 1972 SUT: Exemption: Manufacturing Equipment, Software Publishing, Renewable Power Generation Huber Introduced 02/23/12  
Assembly Bill 1301 SPT: Cigarette & Tobacco Products Licensing Act: Tobacco Sales to Minors Hill Enrolled
Amended 08/09/12
Amended 06/18/12
Amended 01/18/12
Amended 01/04/12
Amended 06/22/11
Amended 04/25/11
Introduced 03/29/11		  
Assembly Bill x1 15 PT: Exclusion from Constructed: Solar Energy Hill Enrolled  
Assembly Bill 75 PT: Deceptive Business Solicitations Hill Enrolled  
Assembly Bill 1280 Notification to Retailers: Ephedrine; NPLEx Hill Amended 05/26/11  
Senate Bill 1326 ADM: Unified Tax Web Portal Harman Amended 04/17/11
Introduced 02/23/12		  
Assembly Bill 2175 BOE-Sponsored: Withdrawal of Liens Harkey & Ma Introduced 02/23/12  
Assembly Bill 2270 SUT: BOE-Sponsored: Use Tax Due Date Consistency Harkey Enrolled
Amended 04/17/12
Introduced 02/24/12		  
Senate Bill 234 SUT: Retailers Engaged in Business in This State Hancock Introduced 02/09/11  
Senate Bill 1125 SUT: Local Jurisdiction Purchasing Hancock Amended 04/17/12
Amended 03/21/12		  
Assembly Bill 204 SUT: Partial Exemption: Biomass Energy Production Halderman Amended 03/08/11
Amended 02/16/11		  
Assembly Bill 77 Consolidation: Government Reorganization Gorell Introduced 01/03/11  
Assembly Bill 703 PT: Welfare Exemption: Natural Lands Gordon Enrolled
Amended 05/24/11
Introduced 02/17/11		  
Assembly Bill 2207 PT: Welfare Exemption: Natural Lands Gordon Enrolled
Amended 07/05/12
Amended 05/07/12		  
Assembly Bill 2540 SUT: Sales Tax on Specified Services Gatto Amended 03/07/12  
Assembly Bill 279 SUT: Wireless Telecommunications Devices Garrick Amended 03/08/11  
Assembly Bill 1326 SPT: Oil & Gas Severance Tax Furutani Amended 03/22/11  
Assembly Bill 563 PT: Assessor Records: Cities Furutani Enrolled
Amended 08/29/11
Amended 08/22/11
Amended 05/11/11
Introduced 02/16/11		  
Assembly Bill 585 PT: Manufactured homes: HCD Data Fong Amended 06/21/11
Amended 04/25/11		  
Senate Bill 1192 SPT: Oil Spill Prevention & Administration: Fee Increase Evans Amended 08/20/12
Amended 08/07/12
Amended 06/25/12
  
Assembly Bill 2638 Tax Expenditure Information Eng Enrolled
Amended 07/05/12
Amended 06/11/12
Amended 04/17/12
Amended 03/28/12		  
Senate Bill 1086 SUT: Exclusion: Wireless Communications Devices Dutton & Garrick Amended 04/09/12  
Senate Bill 1396 SUT: SPT: Fuel Tax Cap Dutton Amended 04/11/12  
Senate Bill 395 SUT: Exemption: Manufacturing Equipment Dutton Introduced 02/16/11  
Assembly Bill 1911 SUT: Exemption: Manufacturing Equipment Donnelly Amended 04/10/12
Introduced 02/22/12		  
Assembly Bill 2048 BOE-Sponsored: Interest Equalizaton Donnelly Introduced 02/23/12  
Assembly Bill 1143 ADM: BOE Headquarters Building: Authorization for DGS Dickinson Amended 06/21/11
Introduced 02/18/11		  
Senate Bill 507 PT: Change in Ownership Reporting DeSaulnier Enrolled
Amended 07/01/11
Amended 05/11/11
Amended 03/29/11		  
Senate Bill 116 SUT: Partial Manufacturing Exemption 3.94% Start-Up Business 3% Existing Business DeLeon Amended 08/29/11
Amended 07/07/11		  
Senate Bill 1130 Commercial Building Energy Retrofit De Leon Amended 08/07/12
Amended 06/27/12
Amended 06/07/12		  
Senate Bill 1554 ADM: Tax Agency Consolidation Correa & Strickland Amended 04/18/12
Introduced 02/24/12		  
Senate Bill 516 SUT: Exclusion: Trade In: Motorcycle Correa Introduced 02/17/11  
Senate Bill 1420 SUT: BOE-Sponsored: Interest Relief: Extraordinary Circumstances Correa Introduced 02/24/12  
Senate Bill 847 SPT: Medical Marijuana Indicia Program Correa Amended 04/25/11
Introduced 02/18/11		  
Senate Bill 421 BOE: Interest Rates Correa Amended 05/03/11
Amended 03/22/11		  
Senate Bill 1419 BOE Sponsored: Discharge: Relief from Liability Correa Amended 05/15/12
Amended 05/01/11
Introduced 02/24/12		  
Senate Bill 12 SUT: SPT: Bulk Sales Law Corbett Amended 06/25/12  
Assembly Bill 1007 SUT: Sales Tax: Exemptions: Back to School Products Cook Amended 05/24/11
Introduced 02/18/11		  
Senate Bill 805 SUT: Consumers: Itinerant Veteran Vendors Committee on Veterans Affairs Enrolled
Amended 06/20/11
Introduced 02/18/11		  
Assembly Bill 2679 Date Changes: Fuel Tax Swap Committee on Transportation Enrolled
Amended 06/25/12
Amended 05/31/12
Introduced 03/27/12		  
Assembly Bill 2688 SUT: Worthless Accounts; PT: "Air Taxi"


BOE Sponsored: Business Taxes Omnibus Bill		 Committee on Revenue & Taxation Enrolled
Amended 08/06/12

Amended 06/26/12
Amended 06/18/12
Introduced 03/12/12		  
Assembly Bill 1424 SUT: License Suspension: Top 500 Delinquencies Committee on Revenue & Taxation Enrolled
Amended 07/12/11
Amended 05/04/11
Introduced 03/22/11		  
Assembly Bill 1422 PT: California Assessors' Association Omnibus Bill Committee on Revenue & Taxation Amended 06/28/11
Introduced 03/22/11		  
Assembly Bill 242 BOE-Sponsored Business Taxes Omnibus Measure Committee on Revenue & Taxation Enrolled
Amended 06/29/11		  
Senate Bill 947 PT: BOE-Sponsored Property Tax Changes Committee on Governance & Finance Enrolled
Amended 06/29/11
Introduced 04/01/11		  
Senate Bill 948 PT: Assessor Records: Tax Collector Committee on Governance & Finance Enrolled  
Senate Bill 86 SUT: Look Up Table State Income Tax Return Committee on Budget & Fiscal Review Chaptered  
Senate Bill x1 9 SPT: Gross Premiums Tax: Medi-Cal Committee on Budget & Fiscal Review Amended 09/01/11  
Assembly Bill 1492 SUT: SPT: Lumber Products Assessment Committee on Budget Enrolled
Amended 08/07/12		  
Assembly Bill 105 SPT: Diesel Fuel: Tax Rate Changes Committee on Budget Chaptered  
Assembly Bill 289 SUT: Exemption: Thrift Stores, Repeal the January 1, 2012 Sunset Date Cedillo Enrolled
Amended 05/24/11
Introduced 02/08/11		  
Assembly Bill 1989 SUT: SPT: Bicycle Surcharge Carter Amended 04/18/12  
Senate Bill 617 ADM: Regulatory Review Calderon & Pavley Enrolled
Amended 09/02/11		  
Senate Bill 884 Sale of Tax Liabilities: Bankruptcy Calderon Amended 03/24/11  
Assembly Bill 1126 SUT: Transactions & Use Taxes: Special Taxing Jurisdictions Calderon Enrolled
Amended 01/04/12		  
Assembly Bill 658 SUT: Offer in Compromise Provisions Calderon Amended 01/04/12  
Assembly Bill 155 SUT: Nexus; Out of State Retailers Information Reporting Calderon Amended 05/02/11
Amended 03/03/11
Introduced 01/18/11		  
Assembly Bill 780 SUT: Fixed Price Contracts Calderon Amended 05/10/11
Amended 03/15/11		  
Assembly Bill 843 SUT: Bulk Sales Threshold: Coins & Bullion Calderon Enrolled
Amended 01/04/12		  
Senate Bill 626 SPT: SUT: Cannabis Study Calderon Amended 05/05/11  
Assembly Bill 946 PT: Disabled Veterans' Exemption: Administration Butler Introduced 02/18/11  
Assembly Bill 1700 PT: Cotenancy: Change in Ownership Exclusions Butler Enrolled
Amended 04/17/12
Introduced 02/15/12		  
Assembly Bill 1044 ADM: Registered Warrants: BOE Sponsored Butler Amended 05/11/11
Introduced 02/18/11		  
Senate Bill 1015 SUT: Financial Institutions Records Match: Multistate Tax Compact Repeal Budget and Fiscal Review Committee Amended 06/25/12  
Assembly Bill x1 21 SPT: Gross Premiums Tax: Medi-Cal Blumenfield Enrolled  
Assembly Bill x1 24 SPT: Fire Protection Fee Blumenfield Amended 09/01/11  
Assembly Bill x1 29 SPT: Fire Prevention Fee Blumenfield Chaptered  
Assembly Bill 188 PT: Disabled Veterans' Exemption Block & Butler Enrolled
Amended 06/29/11
Introduced 01/25/11		  
Assembly Bill 2453 BOE Sponsored: 60 Day Protest Deadline Block Amended 06/07/12
Amended 03/19/12		  
Assembly Bill 569 Business Master License Center Berryhill Introduced 02/16/11  
Assembly Bill 81 SUT: Exemptions: Fuel & Petroleum Beall Amended 05/24/11
Amended 04/25/11
Amended 03/23/11		  
Senate Bill 464 PT: New Construction Exclusion: Fire Safety Anderson Introduced 02/16/11  
Senate Bill 120 ADM: Registered Warrants Anderson Amended 05/31/11
Amended 03/14/11		  
Senate Bill 11 ADM: Registered Warrants Anderson Amended 05/03/11  
Assembly Bill 2312 SUT: Transactions & Use Tax: Medical Marijuana Ammiano Amended 05/25/12
Introduced 02/24/12		  
Assembly Bill 2014 PT: Legal Entity Task Force Ammiano Amended 04/30/12  
Assembly Bill 832 PT: Computer Programs: Property Tax Rule 152 Ammiano Amended 05/26/11
Amended 03/31/11		  
Assembly Bill 448 PT: Change in Ownership Ammiano Amended 01/04/12  
Senate Bill 950 SUT: Penalty Amnesty Alquist Introduced 01/04/12  
Assembly Bill 2046 PT: Floating Home Marinas Allen & Huffman Enrolled
Amended 05/21/12
Introduced 02/23/12		  
Assembly Bill x1 40 SUT: Partial Manufacturing Exemption 3.94% start-up business 3% existing business Allen Amended 08/29/11  
Assembly Bill 2059 SUT: Qualified Purchasers Program Achadjian & Gorell Amended 04/18/12  
Assembly Bill 1030 SPT: Cigarette or Tobacco Distributors: License Suspension & Asset Seizure Achadjian Introduced 02/18/11  

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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