All Legislative Analyses 2009-2010 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

PROPOSITION 19 The Regulate, Control and Tax Cannabis Act of 2010" November 2, 2010 General Election Ballot

ADM = Administration
PT = Property Tax Bills
SPT = Special Taxes and Fees
SUT = Sales and Use Tax Bills

Click the subheading below, in bold, to sort designated column.

Bill Number Title Author Analyses New?
Assembly Bill 15PT: Disaster Relief: Los AngelesFuentesAmended 09/02/09
Amended 05/21/09
Amended 04/13/09
Amended 02/26/09
Assembly Bill 50PT: Disaster Relief: Santa BarbaraNavaAmended 08/20/10
Amended 09/01/09
Amended 06/24/09
Amended 06/01/09
Amended 04/13/09
Amended 03/23/09
Assembly Bill 79PT: Disaster Relief: Orange & RiversideDuvallAmended 05/21/09
Amended 04/13/09
Amended 02/18/09
Assembly Bill 89SPT: Cigarette Tax IncreaseTorlaksonIntroduced 01/05/09 
Assembly Bill 103PT: Co Tenant Change In Ownership ExclusionDe LeonAmended 04/22/09
Introduced 01/08/09
Assembly Bill 129SUT: Confidentiality: Tax-Practitioner-Client CommunicationsMaChapter 411
Amended 05/04/09
Introduced 01/16/09
Assembly Bill 150SUT: Exemptions: Energy Efficient ProductsSmythAmended 05/04/09
Introduced 01/22/09
Assembly Bill 151ADM: BOE Headquarters Building: Authorization for DGSJones and RunnerVetoed
Amended 08/20/10
Amended 08/02/10
Amended 01/26/10
Amended 09/10/09
Assembly Bill 157PT: Disaster Relief: Base Year Value TransfersAndersonChapter 341
Amended 08/17/10
Amended 06/22/10
Amended 05/20/09
Amended 03/24/09
Assembly Bill 178SUT: Retailers Engaged In Business In This StateSkinner & CalderonIntroduced 02/02/09
Assembly Bill 230PT: Change In Ownership: TrustsCalderonAmended 01/04/10 
Assembly Bill 234SPT: Oil Spill Prevention & AdministrationHuffmanVetoed
Amended 08/09/10
Amended 07/15/10
Assembly Bill 274SPT: Solid Waste Postclosure FeePortantinoChapter 318
Amended 07/09/09
Assembly Bill 308PT: State Assesse Revenue Allocation: Mountain View Power PlantCookChapter 433 
Assembly Bill 311PT: Commercial Air CarriersMaVetoed
Amended 05/04/09
Introduced 02/17/09
Assembly Bill 321PT: Base Year Value TransfersNielloIntroduced 02/18/09
Assembly Bill 347SUT: 25% Penalty For Withholding RecordsBlockIntroduced 02/19/09 
Assembly Bill 384PT: Commercial Air CarriersMaChapter 228
Amended 05/05/10
Amended 01/04/10
Assembly Bill 390SPT: Marijuana FeeAmmianoRevised Revenue Estimate Narrative
Introduced 02/23/09
Assembly Bill 469SUT: Use Tax: Mandatory Reporting: State Income Tax ReturnEngVetoed
Amended 08/17/09
Amended 04/02/09
Introduced 02/24/09
Assembly Bill 479SPT: Integrated Waste Management Fee IncreaseChesbroAmended 07/01/09
Amended 04/22/09
Introduced 02/24/09
Assembly Bill 546SUT: Manufacturing Equipment Exemption: Solar PanelsKnightIntroduced 02/25/09 
Assembly Bill 592ADM: Department of Motor Vehicles: Confidential Home Address: BOE Investigators.LowenthalIntroduced 02/25/09 
Assembly Bill 656SPT: Oil & Gas Severance Tax: ReportTorricoAmended 04/22/10
Amended 01/25/10
Amended 01/14/10
Amended 01/04/10
Assembly Bill 659SUT: Garment Cleaning EstablishmentsHayashiVetoed
Amended 07/15/09
Amended 05/11/09
Introduced 02/25/09
Assembly Bill 676 SUT: Destination Management CompanyJeffriesAmended 05/21/09
Introduced 02/25/09
Assembly Bill 689SPT: Tobacco Products: DefinitionCalderonAmended 04/23/09
Introduced 02/26/09
Assembly Bill 693Daily Interest: One Day LateSilvaIntroduced 02/26/09 
Assembly Bill 700SUT: Art FundingKrekorian, et al.Amended 03/26/09
Introduced 02/26/09
Assembly Bill 711SUT: Qualified Purchasers: Registration RequirementCalderonAmended 06/01/09
Amended 04/14/09
Assembly Bill 810SUT: Exemption: Manufacturing & Software PublishingCaballeroAmended 01/13/10
Assembly Bill 824PT: Assessment Appeal Panels: Conflict of Interest AppealsHarkeyChapter 477
Amended 04/29/09
Introduced 02/26/09
Assembly Bill 829SUT: Exemption: Manufacturing EquipmentCaballeroAmended 04/14/09
Assembly Bill 847SPT: Adult Entertainment FeeSalasAmended 06/23/09
Assembly Bill 852PT: Mandatory E-FilingFongVetoed
Amended 07/14/09
Amended 05/04/09
Introduced 02/26/09
Assembly Bill 912SPT: Emergency Telephone Users Surcharge: Cap IncreaseTorresIntroduced 02/26/09 
Assembly Bill 922SPT: Diesel Fuel Tax Exemption: Bio-Mass Based Diesel FuelMillerIntroduced 02/26/09
Assembly Bill 923ADM: Department of Motor Vehicles: Confidential Home Address: Board MembersSwansonAmended 04/13/09
Introduced 02/26/09
Assembly Bill 978SUT: Transactions and Use Taxes: Counties: Economic DevelopmentPerez, V ManuelIntroduced 02/26/09
Assembly Bill 1004SPT: Solid Waste Postclosure Fee: Delayed ImplementationPortantinoChapter 417
Amended 07/15/10
Amended 01/20/10
Assembly Bill 1028SUT: Exemption: Qualified Renewable Energy SystemsBlumenfieldAmended 05/21/09
Amended 04/16/09
Assembly Bill 1087SUT: Transportation ChargesMaVetoed
Amended 06/01/09
Amended 03/31/09
Assembly Bill 1111SUT: CA Alternative Energy & Advanced Transportation Financing AuthorityBlakesleeAmended 05/13/09
Assembly Bill 1178PT: Possessory Interest: Low-Income HousingTorresAmended 06/16/10 
Assembly Bill 1178SUT: Exemption: College Textbooks and SuppliesBlockAmended 01/25/10
Amended 01/13/10
Amended 01/06/10
Assembly Bill 1188SPT: Underground Storage Tank Fee IncreaseRuskinChapter 649
Amended 09/02/09
Assembly Bill 1215ADM: BOE: Furlough ExemptionDe La TorreAmended 08/17/10
Amended 07/15/10
Assembly Bill 1265SUT: Qualified Disabled Itinerant Veterans as ConsumersMaAmended 06/01/09
Introduced 02/27/09
Assembly Bill 1304SUT: Exemption: Electronic VehiclesSaldanaAmended 05/14/09
Assembly Bill 1332PT: Possessory Interest: Military HousingSalasAmended 05/14/09
Introduced 02/27/09
Assembly Bill 1341PT: Possessory Interest: Long Beach CourthouseLowenthalChapter 442
Amended 08/02/10
Amended 06/28/10
Assembly Bill 1341PT: Exemption: Disabled VeteransSaldanaIntroduced 04/02/09
Assembly Bill 1344PT: Possessory Interest: Military HousingFletcherAmended 05/05/09
Assembly Bill 1387Tax Administration: Burden of ProofTranIntroduced 02/27/09 
Assembly Bill 1422SPT: Insurance Tax: Medi-Cal ProvidersBassChapter 157 
Assembly Bill 1474SUT: Exemption: Mobilehomes: 1% Rate IncreaseCookAmended 04/02/09
Assembly Bill 1486SUT: Nonprofit Organizations: Consumers: Promotional ItemsFurutaniChapter 538
Amended 07/14/09
Amended 05/21/09
Amended 04/14/09
Assembly Bill 1506Registered WarrantsAndersonVetoed
Amended 03/17/10
Amended 08/31/09
Amended 07/01/09
Assembly Bill 1523SUT: Exemption: Fixed Price ContractsCalderonAmended 05/05/09
Introduced 02/27/09
Assembly Bill 1547Board-Sponsored Business Taxes Omnibus MeasureCommittee on Revenue and TaxationChapter 545
Amended 08/17/09
Introduced 03/05/09
Assembly Bill 1568PT: Disaster Relief: Los Angeles, Orange, San Bernardino, Santa Barbara, and VenturaSalasChapter 299 
Assembly Bill 1585ADM: Report Requirements: RepealCommittee on Accountability and Administrative ReviewChapter 7 
Assembly Bill 1604SPT: Oil Severance TaxNavaAmended 02/17/10 
Assembly Bill 1612SUT: In Home Support ServicesBudget CommitteeChapter 725 
Assembly Bill 1618SUT: Use Tax Line
Collection Cost Recovery Fee
Budget CommitteeAmended 10/06/10 
Assembly Bill 1662PT: Disaster Relief: Windstorms and WildfiresPortantino & JeffriesChapter 447
Amended 08/20/10
Amended 08/17/10
Amended 04/07/10
Introduced 01/19/10
Assembly Bill 1687SUT: Destination Management CompanyJeffriesAmended 04/20/10
Introduced 01/26/10
Assembly Bill 1690PT: Disaster Relief: Humboldt County EarthquakeChesbroChapter 449
Introduced 01/27/10
Assembly Bill 1694SPT: Alcohol Mitigation FeeBeallAmended 03/08/10 
Assembly Bill 1700SUT: 1% Rate DecreaseGainesIntroduced 02/01/10 
Assembly Bill 1719SUT: Exemption: Manufacturing Equipment: New Trades or BusinessesHarkeyAmended 02/22/10 
Assembly Bill 1766PT: Disaster Relief: Placer County FireGainesAmended 08/17/10
Amended 04/15/10
Assembly Bill 1777SUT: Sales Tax Shift for ArtsPortantino, et alAmended 04/05/10
Introduced 02/09/10
Assembly Bill 1782PT: Disaster Relief: General Purpose ProvisionsHarkeyAmended 03/25/10 
Assembly Bill 1812SUT: Exemption: Manufacturing EquipmentSilvaIntroduced 02/11/10 
Assembly Bill 1945PT: Possessory Interest: Military HousingFletcherAmended 04/05/10 
Assembly Bill 1948PT: Disabled Veterans ExemptionKnightIntroduced 02/17/10 
Assembly Bill 1981SPT: Vehicle Tire FeeHillAmended 04/27/10
Amended 04/12/10
Assembly Bill 2008ADM: BOE Furlough ExemptionArambulaVetoed
Amended 05/28/10
Assembly Bill 2060SUT: Fixed Price ContractsCalderonVetoed
Amended 07/15/10
Amended 05/18/10
Introduced 02/18/10
Assembly Bill 2078SUT: Information Reporting and Notice RequirementsCalderonAmended 06/24/10
Amended 04/27/10
Amended 04/05/10
Assembly Bill 2100SPT: Sweetened Beverage TaxCotoAmended 03/25/10 
Assembly Bill 2136PT: Disaster Relief: Imperial County EarthquakeV. Manuel Perez Chapter 461
Amended 08/17/10
Amended 05/13/10
Assembly Bill 2195Tax Administration: Burden of ProofSilvaChapter 168
Amended 04/21/10
Introduced 02/18/10
Assembly Bill 2280SUT: Exemption: Manufacturing EquipmentMillerIntroduced 02/18/10 
Assembly Bill 2314PT: Disabled Veterans ExemptionBlock & KnightChapter 150
Introduced 02/19/10
Assembly Bill 2332SUT: Suspension of Contractor's LicenseEngVetoed
Introduced 02/19/10
Assembly Bill 2362PT: New Construction Exclusion: Seismic SafetySkinner & BlakesleeAmended 05/18/10
Amended 04/20/10
Amended 04/13/10
Assembly Bill 2375SUT: Interest Relief: Extraordinary CircumstancesKnightAmended 04/29/10
Amended 04/21/10
Introduced 02/19/10
Assembly Bill 2433Use of EDD InformationRuskinChapter 139
Introduced 02/19/10
Assembly Bill 2492PT: Change in OwnershipAmmianoAmended 05/03/10
Assembly Bill 2496SPT: Tobacco Directory LawNavaChapter 265
Amended 08/18/10
Amended 07/15/10
Amended 05/20/10
Amended 04/14/10
Introduced 02/19/10
Assembly Bill 2556SUT: Interest: United States CustomsFullerAmended 04/15/10
Amended 04/05/10
Assembly Bill 2611SPT: eWaste Fee: Screen SizeMaAmended 04/08/10 
Assembly Bill 2676Board Sponsored Business Taxes Omnibus MeasureMaVetoed
Amended 04/27/10
Amended 04/06/10
Assembly Bill 2733SPT: Cigarette Retailers: Suspended or Revoked LicenseRuskinChapter 607
Amended 08/18/10
Amended 07/15/10
Amended 05/12/10
Introduced 02/19/10
Assembly Bill 2788SUT: Exemption: Trailers, Trucks, and Dollies Manufactured outside the StatePortantinoAmended 07/15/10
Amended 06/16/10
Assembly Bill 2788SPT: Board Sponsored: Technical: Agency Name ChangesCommittee on Revenue and TaxationAmended 05/13/10
Assembly Bill x3 3SUT: 1% Rate Increase
SPT: Fuel Tax Rate Increase
EvansChapter 18 
Assembly Bill x3 15SUT: Taxes: Credits: Qualified Motion Picture ProductionSilvaChapter 10 
Assembly Bill x3 40SPT: Fuel User FeeEvansAmended 06/28/09
Assembly Bill x3 41SPT: State Responsibility Area Fire FeeEvansAmended 06/28/09 
Assembly Bill x3 46SUT: Board Administrative Costs: Cost-Allocation MethodologyEvansAmended 06/28/09
Assembly Bill x4 12SUT: Board Administrative Costs: Cost-Allocation MethodologyEvansChapter 12
Assembly Bill x4 18SUT: Use Tax RegistrationCommittee on BudgetChapter 16 
Assembly Bill x4 31SUT: Exemption: Auto Manufacturing EquipmentTorrico,et al.Introduced 07/15/09 
Assembly Bill x6 11PT: Disaster Relief: San Bruno ExplosionHillChapter 2 
Assembly Bill x8 31PT: Disaster Relief: Los AngelesPortantino & JeffriesIntroduced 01/19/10 
Assembly Bill x8 41SPT: Oil Severance TaxNavaIntroduced 02/16/10 
Assembly Constitutional Amendment 9SUT: Local Governmental Taxation: Special Taxes: Voter ApprovalHuffmanAmended 04/27/09
Assembly Constitutional Amendment 25California Tax CommissionDeVoreIntroduced 06/22/09
Senate Bill 25SPT: Integrated Waste Management Fee: Fixed RatePadillaAmended 06/21/09
Amended 05/28/09
Senate Bill 27SUT: Local Agencies: Bradley-Burns Local Sales and Use TaxesHancockChapter 4
Introduced 12/02/08
Senate Bill 71SUT: CA Alternative Energy and Advanced Transportation Financing AuthorityPadilla, et al.Chapter 10 
Senate Bill 107SUT: Mandatory Tips: Non-Profit OrganizationsWaltersIntroduced 01/27/09
Senate Bill 138SUT: Graffiti Prevention Tax IncreaseLiuAmended 07/15/09
Amended 04/28/09
Senate Bill 229SPT: Bay-Delta Water FeePavleyAmended 06/01/09
Introduced 02/23/09
Senate Bill 231SPT: Generator Fee: Fee StructureLowenthalAmended 06/22/10
Amended 04/20/09
Senate Bill 274PT: Base Year Value TransfersDuttonIntroduced 02/24/09 
Senate Bill 338SUT: CA Alternative Energy and Advanced Transportation Financing AuthorityAlquistAmended 04/15/09
Senate Bill 341SPT: Pharmaceutical Manufacturer FeeDeSaulnierAmended 05/06/09
Amended 03/31/09
Introduced 02/25/09
Senate Bill 356ADM: Administrative Procedures Act: Small Business Impact StatementWright, et alAmended 06/22/10 
Senate Bill 400SPT: Cigarette and Tobacco Products Licensing Act: Tobacco ProductsCorbettAmended 06/23/09
Senate Bill 534PT: Wind Turbines & Geothermal Heat PumpsStricklandIntroduced 02/27/09 
Senate Bill 600SPT: Cigarette Tax IncreasePadillaAmended 06/09/09
Amended 04/13/09
Introduced 02/27/09
Senate Bill 601SPT: Cigarette and Tobacco Products Licensing Act: RestrictionsPadillaAmended 05/18/09
Introduced 02/27/09
Senate Bill 602SPT: Cigarette and Tobacco Products: Licensing Act: LicensesPadillaAmended 07/01/09
Amended 05/28/09
Amended 05/18/09
Introduced 02/27/09
Senate Bill 603SPT: Cigarette and Tobacco Products Licensing Act: Annual Retailer FeePadillaAmended 07/01/09
Amended 06/01/09
Amended 05/18/09
Introduced 02/27/09
Senate Bill 730SPT: Integrated Waste Management Fee: Out of State DisopsalWigginsIntroduced 05/06/09
Senate Bill 765SUT: Thrift Store Sales: Navy-Marine Corps Relief SocietyDuttonChapter 615
Amended 06/29/09
Introduced 02/27/09
Senate Bill 809SUT: Qualified Veterans: Itinerant Vendors: ConsumersVeterans Affairs CommitteeChapter 621
Amended 07/15/09
Amended 04/23/09
Senate Bill 816PT: Change In Ownership Reporting: Legal EntityDuchenyChapter 622
Amended 06/26/09
Amended 04/28/09
Senate Bill 822PT: California Assessors Association Omnibus BillCommittee on Revenue and TaxationChapter 204
Amended 06/23/09
Introduced 03/10/09
Senate Bill 824PT: Board Sponsored Provisions: Property Tax & Board Meeting LocationsCommittee on Revenue and TaxationChapter 67
Introduced 03/10/09
Senate Bill 832SUT: California Pollution Control Financing AuthorityCommittee on Environmental QualityAmended 07/13/09 
Senate Bill 858SUT: Use Tax Line
Collection Cost Recovery Fee
Budget and Fiscal Review CommitteeChapter 721
Amended 10/07/10
Senate Bill 884SUT: Qualified Purchaser: Due Dates & ExtensionAshburnAmended 07/15/10 
Senate Bill 884SUT: Qualified Purchaser: Extension to File and Waiver of PenaltyAshburn & RunnerAmended 06/16/10
Amended 04/22/10
Senate Bill 952SUT: 1% Rate DecreaseWylandIntroduced 02/04/10 
Senate Bill 974SUT: Career Pathways Investment CreditSteinberg, et al.Amended 05/03/10
Amended 04/05/10
Senate Bill 996PT: Low Income HousingLowenthalAmended 05/12/10
Amended 03/25/10
Senate Bill 1028Interest: One Day LateCorreaChapter 316
Amended 08/02/10
Introduced 02/12/10
Senate Bill 1053SUT: Exemption: Manufacturing EquipmentRunnerIntroduced 02/16/10 
Senate Bill 1071SPT: Drug Manufacturer FeeDeSaulnierAmended 03/24/10 
Senate Bill 1107SPT: Interceptor & Trap Grease FeeKehoeAmended 04/26/10 
Senate Bill 1109SPT: CA Children and Families First Act of 1998: Determination of ConsumptionCoxIntroduced 02/10/10 
Senate Bill 1113ADM: FTB: Tax AppealsWolkAmended 04/05/10 
Senate Bill 1133Governmental Reorganization: Tax FunctionsRunnerIntroduced 02/18/10  
Senate Bill 1210SPT: Sweetened Beverage TaxFlorezAmended 05/05/10
Amended 04/14/10
Senate Bill 1239SUT: Exemption: Manufacturing EquipmentWylandAmended 03/25/10 
Senate Bill 1250PT: Possessory Interest: Military HousingDuchenyChapter 327
Amended 08/09/10
Amended 06/02/10
Introduced 02/19/10
Senate Bill 1277SPT: Pet Food TaxFlorezAmended 04/13/10
Introduced 02/19/10
Senate Bill 1306Private Collection Agency ContractsRunnerIntroduced 02/19/10 
Senate Bill 1373SUT: Retailer: Paving Construction ContractorLenoAmended 06/02/10
Introduced 02/19/10
Senate Bill 1430PT: Homeowners' Exemption: Increase: SeniorsWaltersAmended 03/24/10 
Senate Bill 1493PT: California Assessors Association Omnibus BillCommittee on Revenue and TaxationChapter 185
Amended 06/21/10
Amended 03/15/10
Senate Bill 1494PT: BOE-Sponsored Omnibus ProvisionsCommittee on Revenue and TaxationChapter 654
Amended 08/16/10
Amended 06/21/10
Introduced 03/15/10
Senate Bill 1495Use of EDD InformationCommittee on Labor and Industrial RelationsIntroduced 04/07/10 
Senate Bill x3 15SUT: Taxes: Credits: Qualified Motion Picture ProductionCalderon & FlorezChapter 17 
Senate Bill x3 17SUT: Retailer Engaged In Business In This State: Registration of Non-RetailersDuchenyAmended 06/28/09 
Senate Bill x4 12SUT: Board Administrative Costs: Cost-Allocation MethodologyDuchenyAmended 07/23/09
Senate Bill x4 16Collection Fee
Discharge Threshold on Accounts Receivable
DuchenyChapter 23
Senate Bill x6 5SUT: Exclusion: Vehicle Trade-InsHollingsworthIntroduced 02/24/10 
Senate Bill x6 8SUT: Exemption: Manufacturing EquipmentDuttonIntroduced 02/24/10 
Senate Bill x6 21PT: Disaster Relief: San MateoYeeIntroduced 09/21/10 
Senate Bill x8 29ADM: BOE Furlough ExemptionSteinberg, et alVetoed
Introduced 02/05/10
Senate Bill x8 41SPT: CA Children and Families First Act of 1998: Determination of ConsumptionCoxIntroduced 02/10/10 
Senate Constitutional Amendment 11PT: Base Year Value TransfersDuttonIntroduced 02/24/09
Senate Constitutional Amendment 13PT: Wind Turbines & Geothermal Heat PumpsStricklandIntroduced 02/27/09 

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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