Catharine B. Baker
Existing law requires, in the event that the debtor has more than one debt being collected by the Franchise Tax Board and the amount collected is insufficient to satisfy the total amount owed, the amount collected to be applied to specified priorities. Existing law also establishes, for tax liabilities that are due and payable, as defined, before, on, or after July 1, 2006, a statute of limitations on collections of those liabilities to limit the collection period to 20 years beginning from the last statutory lien date for each taxable year, and would extinguish that liability for that taxable year by abating the underlying tax. This bill, beginning January 1, 2020, would make restitution payments to victims of crimes the first priority for debt collected by the Franchise Tax Board and would provide for a stay on the statute of limitations for collection of tax due for the period for which an outstanding restitution amount exists.
No votes to display
From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
In committee: Held under submission.
Read second time and amended.
From committee: Amend, and do pass as amended and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 10. Noes 0.) (April 3).
From printer. May be heard in committee March 21.
Read first time. To print.
|Bill Text Versions||Format|
|02/17/17 - Introduced|
|04/17/17 - Amended Assembly|
|No related documents.|
Data on Open States is updated periodically throughout the day from the official website of the California State Legislature.
If you notice any inconsistencies with these official sources, feel free to file an issue.