Today's Law As Amended


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SB-2230 Excise taxes.(1997-1998)



As Amends the Law Today


SECTION 1.

 Section 6479.3 of the Revenue and Taxation Code is amended to read:

6479.3.
 (a) Except   as provided in subdivision (k), any  Any  person whose estimated tax liability under this part averages ten twenty  thousand dollars ($10,000) ($20,000)  or more per month, as determined by the department board  pursuant to methods of calculation prescribed by the department, board,  shall remit amounts due by an electronic funds transfer under procedures prescribed by the department. board.  Any person who collects use tax on a voluntary basis is not required to remit amounts due by electronic funds transfer.  
(b)   Any person whose estimated tax liability under this part averages less than ten twenty  thousand dollars ($10,000) ($20,000)  per month or any person who voluntarily collects use tax may elect to remit amounts due by electronic funds transfer with the approval of the department. board. The election shall be operative for a minimum of one year.  
(c)   Any person remitting amounts due pursuant to subdivision (a) or (b) shall perform electronic funds transfer in compliance with the due dates set forth in Article 1 (commencing with Section 6451) and Article 1.1 (commencing with Section 6470). Payment is deemed complete on the date the electronic funds transfer is initiated, if settlement to the state’s demand account occurs on or before the banking day following the date the transfer is initiated. If settlement to the state’s demand account does not occur on or before the banking day following the date the transfer is initiated, payment is deemed to occur on the date settlement occurs.  
(d)   Any person remitting taxes by electronic funds transfer shall, on or before the due date of the remittance, file a return for the preceding reporting period in the form and manner prescribed by the department. board.  Any person who fails to timely file the required return shall pay a penalty of 10 percent of the amount of taxes, exclusive of prepayments, with respect to the period for which the return is required.  
(e) (1)  Except   as provided in paragraph (2), any  Any  person required to remit taxes pursuant to this article who remits those taxes by means other than appropriate electronic funds transfer shall pay a penalty of 10 percent of the taxes incorrectly remitted.  
(2) A person required to remit prepayments pursuant to this article who remits a prepayment by means other than an appropriate electronic funds transfer shall pay a penalty of 6 percent of the prepayment amount incorrectly remitted.
(f) Except   as provided in Sections 6476 and 6477, any  Any  person who fails to pay any tax to the state or any amount of tax required to be collected and paid to the state, except amounts of determinations made by the department board  under Article 2 (commencing with Section 6481) or Article 3 (commencing with Section 6511), within the time required shall pay a penalty of 10 percent of the tax or amount of tax, in addition to the tax or amount of tax, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax or the amount of tax required to be collected became due and payable to the state until the date of payment.  
(g)   In determining whether a person’s estimated tax liability averages ten twenty  thousand dollars ($10,000) ($20,000)  or more per month, the department board  may consider tax returns filed pursuant to this part and any other information in the department’s board’s  possession.  
(h) Except   as provided in subdivision (i), the  The  penalties imposed by subdivisions (d), (e), and (f) shall be limited to a maximum of 10 percent of the taxes due, exclusive of prepayments, for any one return. Any person remitting taxes by electronic funds transfer shall be subject to the penalties under this section and not Section 6591.  
(i) The penalties imposed with respect to paragraph (2) of subdivision (e) and Sections 6476 and 6477 shall be limited to a maximum of 6 percent of the prepayment amount.
(j) (i)   The department board  shall promulgate regulations pursuant to Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code for purposes of implementing this section.  
(k) (1) On and after January 1, 2022, a person licensed to engage in commercial cannabis activity under Division 10 (commencing with Section 26000) of the Business and Professions Code, may remit amounts due by a means other than electronic funds transfer, if the department deems it necessary to facilitate collection of amounts due.
(2) A person licensed to engage in commercial cannabis activity under Division 10 (commencing with Section 26000) of the Business and Professions Code that failed to remit amounts due by means of electronic funds transfer on and after January 1, 2022, and before January 1, 2023, is not subject to or is relieved of any of the penalties imposed by this section for that failure.

SEC. 2.

 Section 8131 of the Revenue and Taxation Code is amended to read:

8131.
 (a)   If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.  
(b)   If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim.  

SEC. 3.

 Section 9156 of the Revenue and Taxation Code is amended to read:

9156.
 (a)   If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.  
(b)   If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim.  

SEC. 4.

 Section 30009 of the Revenue and Taxation Code is amended to read:

30009.
 “Use or consumption” includes the exercise of any right or power over cigarettes or tobacco products incident to the ownership thereof, other than the sale of the cigarettes or tobacco products or the keeping or retention thereof by a licensed distributor for the purpose of sale.

SEC. 5.

 Section 30016 of the Revenue and Taxation Code is amended to read:

30016.
 “Wholesaler” includes: includes : 
(a)   Any person, other than a licensed distributor, who engages in this state in making sales for resale of cigarettes that are contained in packages to which are affixed stamps or meter impressions.  
(b)   Any person, other than a licensed distributor, who engages in this state in making sales for resale of tobacco products on which the tax imposed in Sections Section  30123 and 30131.2  has been paid.  

SEC. 6.

 Section 30367 of the Revenue and Taxation Code is amended to read:

30367.
 (a)   If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.  
(b)   If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim.  

SEC. 7.

 Section 32406 of the Revenue and Taxation Code is amended to read:

32406.
 (a)   If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.  
(b)   If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim.  

SEC. 8.

 Section 40117 of the Revenue and Taxation Code is amended to read:

40117.
 (a)   If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.  
(b)   If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim.  

SEC. 9.

 Section 41106 of the Revenue and Taxation Code is amended to read:

41106.
 (a)   If the department board  determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.  
(b)   If any person who has filed a claim for refund requests the department board  to defer action on the claim, the department, board,  as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the department board  to defer action on the claim.  

SEC. 10.

 Section 43456 of the Revenue and Taxation Code is amended to read:

43456.
 (a)   If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.  
(b)   If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim.  

SEC. 11.

 Section 45656 of the Revenue and Taxation Code is amended to read:

45656.
 (a)   If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.  
(b)   If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim.  

SEC. 12.

 Section 46507 of the Revenue and Taxation Code is amended to read:

46507.
 (a)   If the board determines that any overpayment has been made intentionally or by reasons of carelessness, it shall not allow any interest thereon.  
(b)   If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim.  

SEC. 13.

 Section 50142.2 is added to the Revenue and Taxation Code, to read:

50142.2.
 (a)  If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.
(b)  If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim.

SEC. 14.

 Section 55226 of the Revenue and Taxation Code is amended to read:

55226.
 (a)   If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.  
(b)   If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim.  

SEC. 15.

 Section 60525 of the Revenue and Taxation Code is amended to read:

60525.
 (a)   If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.  
(b)   If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim.