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AB-280 Hazardous materials: fees.(2019-2020)

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Date Published: 03/20/2019 09:00 PM

Amended  IN  Assembly  March 20, 2019


Assembly Bill
No. 280

Introduced by Assembly Member Burke

January 28, 2019

An act to amend Section 17010 43152.10 of the Revenue and Taxation Code, relating to taxation.


AB 280, as amended, Burke. Personal income taxes. Hazardous materials: fees.
Existing law provides that various hazardous waste facility fees, hazardous waste generator fees, and fees imposed on certain organizations that use, generate, store, or conduct activities in the state related to hazardous materials are due and payable within 30 days after the date of assessment, and requires the feepayer to pay that amount within that 30-day period.
Prior to 2017, that law required those fees to be paid to the State Board of Equalization. In 2017, the California Department of Tax and Fee Administration was established, and existing law transferred many of the tax and fee administration duties, powers, and responsibilities of the State Board of Equalization to the department, including the collection of those fees.
This bill would provide that those fees are due and payable, and shall be paid to the department, within 45 days after the date of assessment.

The Personal Income Tax Law imposes taxes on income and provides definitions of specified terms for purposes of that law, including a definition for “taxable year.”

This bill would make a nonsubstantive change to that definition provision.

Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

The people of the State of California do enact as follows:


 Section 43152.10 of the Revenue and Taxation Code is amended to read:

 The fees collected and administered under Sections 43053 and 43054 are due and payable within 30 45 days after the date of assessment and the feepayer shall deliver a remittance of the amount of the assessed fee to the office of the board California Department of Tax and Fee Administration within that 30-day 45-day period.

SECTION 1.Section 17010 of the Revenue and Taxation Code is amended to read:

“Taxable year” means either the calendar year or the fiscal year upon the basis of which the taxable income is computed under this part. If no fiscal year has been established, “taxable year” means the calendar year.

“Taxable year” means, in the case of a return made for a fractional part of a year under this part or under regulations prescribed by the Franchise Tax Board, the period for which the return is made.