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AB-357 Taxation: tax liability: collections.(2019-2020)

Senate:
1st
Cmt
2nd
3rd
Pass
Assembly:
1st
Cmt
2nd
3rd
Pass
Pass
Veto
Bill Status
AB-357
Nazarian (A)
-
-
Taxation: tax liability: collections.
03/07/19
An act to amend Section 19255 of the Revenue and Taxation Code, relating to taxation.
Assembly
09/13/19
06/19/19

Type of Measure
Inactive Bill - Vetoed
Majority Vote Required
Non-Appropriation
Fiscal Committee
Non-State-Mandated Local Program
Non-Urgency
Non-Tax levy
Last 5 History Actions
Date Action
01/21/20 Consideration of Governor's veto stricken from file.
10/13/19 Vetoed by Governor.
09/18/19 Enrolled and presented to the Governor at 3:30 p.m.
09/10/19 Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 79. Noes 0. Page 3295.).
09/10/19 Assembly Rule 77 suspended. (Page 3252.)
Governor's Veto Message
To the Members of the California State Assembly:

I am returning Assembly Bill 357 without my signature.

This bill excludes interest, penalties, costs, or fees from the definition of tax liability, thereby changing the date when the current 20-year statute of limitations on tax collections begins. The bill would apply retroactively to cover any liability due and payable before, on, or after July 1, 2006.

The intent of the bill is to provide some certainty to taxpayers that have longstanding tax liabilities and in some cases, complete relief from those liabilities. However, AB 357 significantly limits the Franchise Tax Boards' ability to collect valid tax liabilities and at a significant cost to the state general fund.

For these reasons, I cannot sign this bill.

Sincerely,





Gavin Newsom