All Legislative Analyses 2011-2012 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

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 75PT: Deceptive Business SolicitationsHillEnrolled
Assembly Bill 77Consolidation: Government ReorganizationGorellIntroduced 01/03/11 
Assembly Bill 81SUT: Exemptions: Fuel & PetroleumBeallAmended 05/24/11
Amended 04/25/11
Amended 03/23/11
Assembly Bill 105SPT: Diesel Fuel: Tax Rate ChangesCommittee on BudgetChaptered 
Assembly Bill 153SUT: Retailers Engaged in BusinessSkinnerIntroduced 01/18/11 
Assembly Bill 155SUT: Nexus; Out of State Retailers Information ReportingCalderonAmended 05/02/11
Amended 03/03/11
Introduced 01/18/11
Assembly Bill 188PT: Disabled Veterans' ExemptionBlock & ButlerEnrolled
Amended 06/29/11
Introduced 01/25/11
Assembly Bill 204SUT: Partial Exemption: Biomass Energy ProductionHaldermanAmended 03/08/11
Amended 02/16/11
Assembly Bill 218SUT: Exemption: Manufacturing Equipment & Software ProductionWieckowskiAmended 02/28/11 
Assembly Bill 242BOE-Sponsored Business Taxes Omnibus MeasureCommittee on Revenue & TaxationEnrolled
Amended 06/29/11
Assembly Bill 279SUT: Wireless Telecommunications DevicesGarrickAmended 03/08/11 
Assembly Bill 289SUT: Exemption: Thrift Stores, Repeal the January 1, 2012 Sunset DateCedilloEnrolled
Amended 05/24/11
Introduced 02/08/11
Assembly Bill 291SPT: Underground Storage Tank Fee IncreaseWieckowskiEnrolled
Amended 07/07/11
Assembly Bill 303SUT: Exemption: Manufacturing Equipment: New Trades or BusinessKnightAmended 05/24/11
Introduced 02/09/11
Assembly Bill 448PT: Change in OwnershipAmmianoAmended 01/04/12
Assembly Bill 563PT: Assessor Records: CitiesFurutaniEnrolled
Amended 08/29/11
Amended 08/22/11
Amended 05/11/11
Introduced 02/16/11
Assembly Bill 569Business Master License CenterBerryhillIntroduced 02/16/11
Assembly Bill 585PT: Manufactured homes: HCD DataFongAmended 06/21/11
Amended 04/25/11
Assembly Bill 654PT: Mills Act Property InspectionsHuesoEnrolled 
Assembly Bill 658SUT: Offer in Compromise ProvisionsCalderonAmended 01/04/12
Assembly Bill 669SPT: Sweetened Beverage TaxMonningAmended 04/07/11
Introduced 02/17/11
Assembly Bill 686SUT: Transactions & Use Taxes: Special Taxing Jurisdictions: 0.125%HuffmanEnrolled
Amended 03/09/11
Assembly Bill 703PT: Welfare Exemption: Natural LandsGordonEnrolled
Amended 05/24/11
Introduced 02/17/11
Assembly Bill 711PT: Rebuttable Presumption: Vacation HomesLaraEnrolled
Introduced 02/17/11
Assembly Bill 780SUT: Fixed Price ContractsCalderonAmended 05/10/11
Amended 03/15/11
Assembly Bill 832PT: Computer Programs: Property Tax Rule 152AmmianoAmended 05/26/11
Amended 03/31/11
Assembly Bill 843SUT: Bulk Sales Threshold: Coins & BullionCalderonEnrolled
Amended 01/04/12
Assembly Bill 865PT: Solar Energy New Construction Exclusion: 2032-2033NestandeIntroduced 02/17/11 
Assembly Bill 946PT: Disabled Veterans' Exemption: AdministrationButlerIntroduced 02/18/11 
Assembly Bill 979SUT: Exemption: Manufacturing EquipmentSilvaIntroduced 02/18/11 
Assembly Bill 1007SUT: Sales Tax: Exemptions: Back to School ProductsCookAmended 05/24/11
Introduced 02/18/11
Assembly Bill 1030SPT: Cigarette or Tobacco Distributors: License Suspension & Asset SeizureAchadjianIntroduced 02/18/11
Assembly Bill 1044ADM: Registered Warrants: BOE SponsoredButlerAmended 05/11/11
Introduced 02/18/11
Assembly Bill 1050SPT: Telecommunication Taxes: Working GroupMaAmended 05/10/11
Amended 03/31/11
Assembly Bill 1057SUT: Exemption: Manufacturing EquipmentOlsenAmended 04/13/11 
Assembly Bill 1086SUT: Transactions & Use Taxes: Alameda County: Transportation ProgramsWieckowskiEnrolled
Amended 05/19/11
Amended 04/04/11
Introduced 02/18/11
Assembly Bill 1112SPT: Oil Spill Prevention & Administration: Fee IncreaseHuffmanEnrolled
Amended 08/15/11
Amended 07/12/11
Amended 05/27/11
Introduced 02/18/11
Assembly Bill 1126SUT: Transactions & Use Taxes: Special Taxing JurisdictionsCalderonEnrolled
Amended 01/04/12
Assembly Bill 1143ADM: BOE Headquarters Building: Authorization for DGSDickinsonAmended 06/21/11
Introduced 02/18/11
Assembly Bill 1190SUT: Destination Management CompanyJeffriesIntroduced 02/18/11 
Assembly Bill 1280Notification to Retailers: Ephedrine; NPLExHillAmended 05/26/11
Assembly Bill 1301SPT: Cigarette & Tobacco Products Licensing Act: Tobacco Sales to MinorsHillEnrolled
Amended 08/09/12
Amended 06/18/12
Amended 01/18/12
Amended 01/04/12
Amended 06/22/11
Amended 04/25/11
Introduced 03/29/11
Assembly Bill 1307BOE-Sponsored Collection Related ProposalsSkinnerEnrolled
Amended 06/21/11
Introduced 02/18/11
Assembly Bill 1326SPT: Oil & Gas Severance TaxFurutaniAmended 03/22/11 
Assembly Bill 1351SPT: Underground Storage Tank Fee: Absentee OwnersLogueAmended 01/04/12
Amended 03/22/11
Introduced 02/18/11
Assembly Bill 1352SUT: Interest Relief: Extraordinary CircumstancesLogue, et al.Amended 03/22/11 
Assembly Bill 1376SUT: Partial Exemption: New Renewable Energy FacilitiesNestandeAmended 04/04/11 
Assembly Bill 1422PT: California Assessors' Association Omnibus BillCommittee on Revenue & TaxationAmended 06/28/11
Introduced 03/22/11
Assembly Bill 1424SUT: License Suspension: Top 500 DelinquenciesCommittee on Revenue & TaxationEnrolled
Amended 07/12/11
Amended 05/04/11
Introduced 03/22/11
Assembly Bill 1492SUT: SPT: Lumber Products AssessmentCommittee on BudgetEnrolled
Amended 08/07/12
Assembly Bill 1506SPT: Fire Prevention FeeJeffriesAmended 03/08/12
Introduced 01/12/12
Assembly Bill 1589PT: CA State ParksHuffmanEnrolled
Assembly Bill 1700PT: Cotenancy: Change in Ownership ExclusionsButlerEnrolled
Amended 04/17/12
Introduced 02/15/12
Assembly Bill 1788PT: Facilities in the Course of ConstructionMorrellAmended 05/22/12
Introduced 02/21/12
Assembly Bill 1911SUT: Exemption: Manufacturing EquipmentDonnellyAmended 04/10/12
Introduced 02/22/12
Assembly Bill 1941Heavy Equipment TaxMaAmended 03/29/12 
Assembly Bill 1972SUT: Exemption: Manufacturing Equipment, Software Publishing, Renewable Power GenerationHuberIntroduced 02/23/12 
Assembly Bill 1989SUT: SPT: Bicycle SurchargeCarterAmended 04/18/12 
Assembly Bill 2014PT: Legal Entity Task ForceAmmianoAmended 04/30/12 
Assembly Bill 2046PT: Floating Home MarinasAllen & HuffmanEnrolled
Amended 05/21/12
Introduced 02/23/12
Assembly Bill 2048BOE-Sponsored: Interest EqualizatonDonnellyIntroduced 02/23/12
Assembly Bill 2059SUT: Qualified Purchasers ProgramAchadjian & GorellAmended 04/18/12
Assembly Bill 2175BOE-Sponsored: Withdrawal of LiensHarkey & MaIntroduced 02/23/12 
Assembly Bill 2207PT: Welfare Exemption: Natural LandsGordonEnrolled
Amended 07/05/12
Amended 05/07/12
Assembly Bill 2225SPT: Erroneous Collection Action: ReimbursementPereaAmended 07/06/12
Amended 03/29/12
Assembly Bill 2270SUT: BOE-Sponsored: Use Tax Due Date ConsistencyHarkeyEnrolled
Amended 04/17/12
Introduced 02/24/12
Assembly Bill 2271SUT: Bad Debts: Retailer & Lender Election FormPereaAmended 06/12/12
Amended 03/29/12
Assembly Bill 2312SUT: Transactions & Use Tax: Medical MarijuanaAmmianoAmended 05/25/12
Introduced 02/24/12
Assembly Bill 2323BOE Decisions: Publication on WebsitePereaEnrolled
Amended 05/25/12
Amended 05/12/12
Amended 03/29/12
Assembly Bill 2441SPT: Sexually Oriented Business TaxWilliams, et alAmended 05/14/12
Amended 04/09/12
Introduced 02/24/12
Assembly Bill 2453BOE Sponsored: 60 Day Protest DeadlineBlockAmended 06/07/12
Amended 03/19/12
Assembly Bill 2540SUT: Sales Tax on Specified ServicesGattoAmended 03/07/12 
Assembly Bill 2618SUT: BOE Sponsored: Auto Auction ResalesMaEnrolled
Amended 04/18/12
Assembly Bill 2638Tax Expenditure InformationEngEnrolled
Amended 07/05/12
Amended 06/11/12
Amended 04/17/12
Amended 03/28/12
Assembly Bill 2679Date Changes: Fuel Tax SwapCommittee on TransportationEnrolled
Amended 06/25/12
Amended 05/31/12
Introduced 03/27/12
Assembly Bill 2688SUT: Worthless Accounts; PT: "Air Taxi"

BOE Sponsored: Business Taxes Omnibus Bill
Committee on Revenue & TaxationEnrolled
Amended 08/06/12

Amended 06/26/12
Amended 06/18/12
Introduced 03/12/12
Assembly Bill x1 15PT: Exclusion from Constructed: Solar EnergyHillEnrolled 
Assembly Bill x1 21SPT: Gross Premiums Tax: Medi-CalBlumenfieldEnrolled 
Assembly Bill x1 24SPT: Fire Protection FeeBlumenfieldAmended 09/01/11 
Assembly Bill x1 29SPT: Fire Prevention FeeBlumenfieldChaptered 
Assembly Bill x1 40SUT: Partial Manufacturing Exemption 3.94% start-up business 3% existing businessAllenAmended 08/29/11 
Senate Bill 11ADM: Registered WarrantsAndersonAmended 05/03/11 
Senate Bill 12SUT: SPT: Bulk Sales LawCorbettAmended 06/25/12
Senate Bill 34SPT: Water Resources AssessmentSimitianAmended 04/13/11
Senate Bill 35ADM: Voter Registration AgenciesPadillaEnrolled
Amended 08/20/12
Amended 08/06/12
Senate Bill 86SUT: Look Up Table State Income Tax ReturnCommittee on Budget & Fiscal ReviewChaptered 
Senate Bill 116SUT: Partial Manufacturing Exemption 3.94% Start-Up Business 3% Existing BusinessDeLeonAmended 08/29/11
Amended 07/07/11
Senate Bill 120ADM: Registered WarrantsAndersonAmended 05/31/11
Amended 03/14/11
Senate Bill 228Lien WithdrawalWylandAmended 04/25/11
Senate Bill 234SUT: Retailers Engaged in Business in This StateHancockIntroduced 02/09/11 
Senate Bill 314PT: Possessory Interest: Military HousingVargasAmended 02/09/12
Amended 05/17/11
Amended 03/24/11
Senate Bill 330SPT: Cigarette & Tobacco Products Licensing Act: Penalty Information ReportingPadillaAmended 01/04/12
Introduced 02/15/11
Senate Bill 331SPT: Cigarette & Tobacco Products Licensing Restriction: Proximity to SchoolsPadillaAmended 01/04/12
Amended 04/27/11
Introduced 02/15/11
Senate Bill 342PT: Contingency Fee Ban: Tax ConsultantsWolkAmended 05/04/11 
Senate Bill 364SUT: Business Tax Incentives: PenaltyYeeAmended 07/11/11
Amended 05/31/11
Amended 05/03/11
Amended 03/21/11
Senate Bill 395SUT: Exemption: Manufacturing EquipmentDuttonIntroduced 02/16/11 
Senate Bill 421BOE: Interest RatesCorreaAmended 05/03/11
Amended 03/22/11
Senate Bill 464PT: New Construction Exclusion: Fire SafetyAndersonIntroduced 02/16/11 
Senate Bill 507PT: Change in Ownership ReportingDeSaulnierEnrolled
Amended 07/01/11
Amended 05/11/11
Amended 03/29/11
Senate Bill 516SUT: Exclusion: Trade In: MotorcycleCorreaIntroduced 02/17/11
Senate Bill 530SPT: Satellite Television TaxWrightAmended 05/17/11
Amended 03/23/11
Senate Bill 617ADM: Regulatory ReviewCalderon & PavleyEnrolled
Amended 09/02/11
Senate Bill 618PT: Solar-use Easement: Enforceable RestrictionWolkEnrolled 
Senate Bill 626SPT: SUT: Cannabis StudyCalderonAmended 05/05/11 
Senate Bill 653SUT: Local Tax Cap Increase
SPT: Local Excise Taxes
SteinbergAmended 04/27/11
Amended 04/14/11
Senate Bill 686SUT: Partial Exemption: Biotechnology Manufacturing and R & DPadillaAmended 05/17/11
Introduced 02/18/11
Senate Bill 791SPT: Regional Congestion Reduction ChargeSteinbergAmended 08/25/11
Senate Bill 805SUT: Consumers: Itinerant Veteran VendorsCommittee on Veterans AffairsEnrolled
Amended 06/20/11
Introduced 02/18/11
Senate Bill 847SPT: Medical Marijuana Indicia ProgramCorreaAmended 04/25/11
Introduced 02/18/11
Senate Bill 870SPT: Natural Gas SurchargePadilla & SteinbergAmended 09/06/11 
Senate Bill 884Sale of Tax Liabilities: BankruptcyCalderonAmended 03/24/11
Senate Bill 939SPT: Natural Gas SurchargeWrightAmended 08/15/11
Senate Bill 947PT: BOE-Sponsored Property Tax ChangesCommittee on Governance & FinanceEnrolled
Amended 06/29/11
Introduced 04/01/11
Senate Bill 948PT: Assessor Records: Tax CollectorCommittee on Governance & FinanceEnrolled 
Senate Bill 950SUT: Penalty AmnestyAlquistIntroduced 01/04/12 
Senate Bill 1015SUT: Financial Institutions Records Match: Multistate Tax Compact RepealBudget and Fiscal Review CommitteeAmended 06/25/12 
Senate Bill 1086SUT: Exclusion: Wireless Communications DevicesDutton & GarrickAmended 04/09/12 
Senate Bill 1099ADM: Regulations: Effective DatesWrightEnrolled
Amended 05/17/12
Senate Bill 1125SUT: Local Jurisdiction PurchasingHancockAmended 04/17/12
Amended 03/21/12
Senate Bill 1128SUT: Exclusion: CAEATFA: Advanced ManufacturingPadilla & RubioEnrolled
Amended 08/07/12
Senate Bill 1130Commercial Building Energy RetrofitDe LeonAmended 08/07/12
Amended 06/27/12
Amended 06/07/12
Senate Bill 1156SUT: Local Tax: Sustainable Community Investment AreasSteinbergEnrolled
Amended 08/13/12
Amended 06/27/12
Senate Bill 1185ADM: Centralized Intelligence Partnership ActPriceAmended 05/29/12
Amended 04/09/12
Introduced 02/22/12
Senate Bill 1192SPT: Oil Spill Prevention & Administration: Fee IncreaseEvansAmended 08/20/12
Amended 08/07/12
Amended 06/25/12
Senate Bill 1243SUT: Bunker Fuel ExemptionLowenthalEnrolled
Amended 05/25/12
Amended 05/15/12
Amended 03/27/11
Senate Bill 1326ADM: Unified Tax Web PortalHarmanAmended 04/17/11
Introduced 02/23/12
Senate Bill 1396SUT: SPT: Fuel Tax CapDuttonAmended 04/11/12 
Senate Bill 1419BOE Sponsored: Discharge: Relief from LiabilityCorreaAmended 05/15/12
Amended 05/01/11
Introduced 02/24/12
Senate Bill 1420SUT: BOE-Sponsored: Interest Relief: Extraordinary CircumstancesCorreaIntroduced 02/24/12 
Senate Bill 1455SPT: CA Tire Fee: Rate ExtensionKehoeAmended 08/24/12
Senate Bill 1485SPT: Fuel Taxes: Blended FuelsKehoeEnrolled
Amended 08/07/12
Amended 04/19/12
Senate Bill 1548Offer in CompromiseWylandEnrolled
Amended 05/08/12
Introduced 02/24/12
Senate Bill 1554ADM: Tax Agency ConsolidationCorrea & StricklandAmended 04/18/12
Introduced 02/24/12
Senate Bill x1 9SPT: Gross Premiums Tax: Medi-CalCommittee on Budget & Fiscal ReviewAmended 09/01/11 

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

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