Individual legislator voting records for this vote are not currently available. Includes all politicians who were in office at any point during the 2011-2012 Legislature.

AB 318 - An Act to Add Section 18410 To, and to Repeal and Add Section 19135 Of, the Revenue and Taxation Code, Relating to Taxation.

Franchise Tax Board: administration: penalties: legal holiday. 2011-2012 Legislature. View bill details
Author(s):
Summary:
The Personal Income Tax Law and the Corporation Tax Law establish specified dates for the filing of tax returns, and provide that if the last day for filing a return falls on a Saturday, Sunday, or other legal holiday, returns may be filed and payments made on the following day without penalty.

This bill would conform to federal income tax law regarding the definition of a legal… More
The Personal Income Tax Law and the Corporation Tax Law establish specified dates for the filing of tax returns, and provide that if the last day for filing a return falls on a Saturday, Sunday, or other legal holiday, returns may be filed and payments made on the following day without penalty.

This bill would conform to federal income tax law regarding the definition of a legal holiday for the purposes of the Personal Income Tax Law and the Corporation Tax Law.

The Corporation Tax Law imposes taxes measured by income at a specified rate. Existing law provides that whenever any foreign corporation that fails to qualify to do business in this state or whose powers, rights, and privileges have been forfeited, or any domestic corporation that has been suspended, and that is doing business in this state, fails to make and file a return, as provided, the Franchise Tax Board shall impose a penalty of $2,000 per taxable year, as specified.

This bill would also make this penalty applicable to a foreign limited liability company that fails to qualify to do business in this state or whose powers, rights, and privileges have been forfeited and to a domestic limited liability company that has been suspended and that is doing business in this state, as specified. Hide
 
Status:
The bill has become law (chaptered). 
Assembly Vote: On Passage

PASSED on January 26, 2012.

voted YES: 75 voted NO: 0
5 voted present/not voting

An Act to Add Section 18410 To, and to Repeal and Add Section 19135 Of, the Revenue and Taxation Code, Relating to Taxation.

AB 318 — 2011-2012 Legislature

Summary
The Personal Income Tax Law and the Corporation Tax Law establish specified dates for the filing of tax returns, and provide that if the last day for filing a return falls on a Saturday, Sunday, or other legal holiday, returns may be filed and payments made on the following day without penalty.

This bill would conform to federal income tax law regarding the definition of a legal holiday for the purposes of the Personal Income Tax Law and the Corporation Tax Law.

The Corporation Tax Law imposes taxes measured by income at a specified rate. Existing law provides that whenever any foreign corporation that fails to qualify to do business in this state or whose powers, rights, and privileges have been forfeited, or any domestic corporation that has been suspended, and that is doing business in this state, fails to make and file a return, as provided, the Franchise Tax Board shall impose a penalty of $2,000 per taxable year, as specified.

This bill would also make this penalty applicable to a foreign limited liability company that fails to qualify to do business in this state or whose powers, rights, and privileges have been forfeited and to a domestic… More
The Personal Income Tax Law and the Corporation Tax Law establish specified dates for the filing of tax returns, and provide that if the last day for filing a return falls on a Saturday, Sunday, or other legal holiday, returns may be filed and payments made on the following day without penalty.

This bill would conform to federal income tax law regarding the definition of a legal holiday for the purposes of the Personal Income Tax Law and the Corporation Tax Law.

The Corporation Tax Law imposes taxes measured by income at a specified rate. Existing law provides that whenever any foreign corporation that fails to qualify to do business in this state or whose powers, rights, and privileges have been forfeited, or any domestic corporation that has been suspended, and that is doing business in this state, fails to make and file a return, as provided, the Franchise Tax Board shall impose a penalty of $2,000 per taxable year, as specified.

This bill would also make this penalty applicable to a foreign limited liability company that fails to qualify to do business in this state or whose powers, rights, and privileges have been forfeited and to a domestic limited liability company that has been suspended and that is doing business in this state, as specified. Hide
Learn More
At LegInfo.ca.gov
Title
An Act to Add Section 18410 To, and to Repeal and Add Section 19135 Of, the Revenue and Taxation Code, Relating to Taxation.
Author(s)
Nancy Skinner
Co-Authors
    Subjects
    • Franchise Tax Board: administration: penalties: legal holiday
    Major Actions
    Introduced2/09/2011
    Referred to Committee
    Passed Assembly Committee on Revenue and Taxation1/09/2012
    Passed Assembly Committee on Appropriations1/19/2012
    Passed Assembly1/26/2012
    Passed Senate Committee on Governance and Finance6/13/2012
    Passed Senate8/21/2012
    Passed Assembly8/24/2012
    Presented to the governor (enrolled)8/31/2012
    Became law (chaptered).9/14/2012
    Bill History
    Chamber/CommitteeMotionDateResult
    select this voteAssembly Committee on Revenue and TaxationDo pass and re-refer to Committee on Appropriations with recommendation: To Consent Calendar.1/09/2012This motion PASSED the Assembly Committee on Revenue and Taxation
    9 voted YES 0 voted NO 0 voted present/not voting
    select this voteAssembly Committee on AppropriationsDo pass, to Consent Calendar.1/19/2012This motion PASSED the Assembly Committee on Appropriations
    17 voted YES 0 voted NO 0 voted present/not voting
    currently selectedAssemblyAB 318 SKINNER Consent Calendar Second Day Regular Session1/26/2012This bill PASSED the Assembly
    75 voted YES 0 voted NO 5 voted present/not voting
    select this voteSenate Committee on Governance and FinanceDo pass, but re-refer to the Committee on Appropriations Recommend Consent.6/13/2012This motion PASSED the Senate Committee on Governance and Finance
    8 voted YES 0 voted NO 0 voted present/not voting
    select this voteSenateAssembly 3rd Reading AB318 Skinner By Hernandez8/21/2012This bill PASSED the Senate
    24 voted YES 14 voted NO 2 voted present/not voting
    select this voteAssemblyAB 318 SKINNER Concurrence in Senate Amendments8/24/2012This bill PASSED the Assembly
    52 voted YES 24 voted NO 4 voted present/not voting
    ActionDateDescription
    Introduced2/09/2011
    2/09/2011Read first time. To print.
    2/10/2011From printer. May be heard in committee March 12.
    2/24/2011Referred to Com. on REV. & TAX.
    4/04/2011In committee: Set, first hearing. Hearing canceled at the request of author.
    5/02/2011In committee: Set, second hearing. Hearing canceled at the request of author.
    1/04/2012From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. Re-referred to Com. on REV. & TAX.
    select this voteVote1/09/2012Do pass and re-refer to Committee on Appropriations with recommendation: To Consent Calendar.
    1/10/2012From committee: Do pass and re-refer to Com. on APPR. with recommendation: to consent calendar. (Ayes 9. Noes 0.) (January 9). Re-referred to Com. on APPR.
    select this voteVote1/19/2012Do pass, to Consent Calendar.
    1/19/2012From committee: Do pass. To consent calendar. (Ayes 17. Noes 0.) (January 19).
    1/23/2012Read second time. Ordered to consent calendar.
    1/26/2012In Senate. Read first time. To Com. on RLS. for assignment.
    1/26/2012Read third time. Passed. Ordered to the Senate. (Ayes 75. Noes 0. Page 3606.)
    currently selectedAssembly Vote on Passage1/26/2012AB 318 SKINNER Consent Calendar Second Day Regular Session
    2/16/2012Referred to Com. on GOV. & F.
    select this voteVote6/13/2012Do pass, but re-refer to the Committee on Appropriations Recommend Consent.
    6/13/2012From committee: Do pass and re-refer to Com. on APPR. with recommendation: to consent calendar. (Ayes 8. Noes 0.) (June 13). Re-referred to Com. on APPR.
    6/25/2012From committee: Be placed on second reading file pursuant to Senate Rule 28.8 and ordered to consent calendar.
    6/26/2012Read second time. Ordered to consent calendar.
    6/28/2012From consent calendar. Ordered to third reading.
    8/14/2012Read third time and amended. Ordered to second reading.
    8/15/2012Read second time. Ordered to third reading.
    8/21/2012Read third time. Passed. Ordered to the Assembly. (Ayes 24. Noes 14. Page 4649.).
    select this voteSenate Vote on Passage8/21/2012Assembly 3rd Reading AB318 Skinner By Hernandez
    8/22/2012In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 24 pursuant to Assembly Rule 77.
    8/24/2012Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 52. Noes 24. Page 6234.).
    select this voteAssembly Vote on Passage8/24/2012AB 318 SKINNER Concurrence in Senate Amendments
    8/31/2012Enrolled and presented to the Governor at 4:30 p.m.
    9/14/2012Approved by the Governor.
    9/14/2012Chaptered by Secretary of State - Chapter 313, Statutes of 2012.

    Total contributions given to Assemblymembers from interest groups that…

    16 Organizations Supported and 12 Opposed; See Which Ones

    Organizations that took a position on
    An Act to Add Section 18410 To, and to Repeal and Add Section 19135 Of, the Revenue and Taxation Code, Relating to Taxation.: AB 318 SKINNER Consent Calendar Second Day Regular Session

    16 organizations supported this bill

    Amalgamated Transit Union
    Assembly Committee on Revenue & Taxation (2011, April 1). Assembly Committee Analysis. Retrieved April 20, 2011, from Leg. Info.
    Asian Health Services
    Assembly Committee on Revenue & Taxation (2011, April 1). Assembly Committee Analysis. Retrieved April 20, 2011, from Leg. Info.
    California Common Cause
    Assembly Committee on Revenue & Taxation (2011, April 1). Assembly Committee Analysis. Retrieved April 20, 2011, from Leg. Info.
    California Labor Federation
    Assembly Committee on Revenue & Taxation (2011, April 1). Assembly Committee Analysis. Retrieved April 20, 2011, from Leg. Info.
    California Official Court Reporters Association
    Assembly Committee on Revenue & Taxation (2011, April 1). Assembly Committee Analysis. Retrieved April 20, 2011, from Leg. Info.
    California Tax Reform Association
    Assembly Committee on Revenue & Taxation (2011, April 1). Assembly Committee Analysis. Retrieved April 20, 2011, from Leg. Info.
    Congress of California Seniors
    Assembly Committee on Revenue & Taxation (2011, April 1). Assembly Committee Analysis. Retrieved April 21, 2011, from Leg. Info.
    Engineers and Scientists of California
    Assembly Committee on Revenue & Taxation (2011, April 1). Assembly Committee Analysis. Retrieved April 21, 2011, from Leg. Info.
    IFPTE Local 21
    Assembly Committee on Revenue & Taxation (2011, April 1). Assembly Committee Analysis. Retrieved April 21, 2011, from Leg. Info.
    International Association of Machinists and Aerospace Workers
    Assembly Committee on Revenue & Taxation (2011, April 1). Assembly Committee Analysis. Retrieved April 20, 2011, from Leg. Info.
    International Brotherhood of Teamsters
    Assembly Committee on Revenue & Taxation (2011, April 1). Assembly Committee Analysis. Retrieved April 21, 2011, from Leg. Info.
    International Longshore and Warehouse Union
    Assembly Committee on Revenue & Taxation (2011, April 1). Assembly Committee Analysis. Retrieved April 21, 2011, from Leg. Info.
    National Nurses United
    Assembly Committee on Revenue & Taxation (2011, April 1). Assembly Committee Analysis. Retrieved April 20, 2011, from Leg. Info.
    UNITE HERE!
    Assembly Committee on Revenue & Taxation (2011, April 1). Assembly Committee Analysis. Retrieved April 21, 2011, from Leg. Info.
    United Food and Commercial Workers International Union
    Assembly Committee on Revenue & Taxation (2011, April 1). Assembly Committee Analysis. Retrieved April 21, 2011, from Leg. Info.
    Utility Workers Union of America Local 132
    Assembly Committee on Revenue & Taxation (2011, April 1). Assembly Committee Analysis. Retrieved April 21, 2011, from Leg. Info.

    12 organizations opposed this bill

    Biocom
    Assembly Committee on Revenue & Taxation (2011, April 1). Assembly Committee Analysis. Retrieved April 21, 2011, from Leg. Info.
    California Aerospace and Technology Association
    Assembly Committee on Revenue & Taxation (2011, April 1). Assembly Committee Analysis. Retrieved April 21, 2011, from Leg. Info.
    California Bankers Association
    Assembly Committee on Revenue & Taxation (2011, April 1). Assembly Committee Analysis. Retrieved April 21, 2011, from Leg. Info.
    California Business Properties Association
    Assembly Committee on Revenue & Taxation (2011, April 1). Assembly Committee Analysis. Retrieved April 21, 2011, from Leg. Info.
    California Chamber of Commerce
    Assembly Committee on Revenue & Taxation (2011, April 1). Assembly Committee Analysis. Retrieved April 21, 2011, from Leg. Info.
    California Grocers Association
    Assembly Committee on Revenue & Taxation (2011, April 1). Assembly Committee Analysis. Retrieved April 21, 2011, from Leg. Info.
    California Manufacturers & Technology Association
    Assembly Committee on Revenue & Taxation (2011, April 1). Assembly Committee Analysis. Retrieved April 21, 2011, from Leg. Info.
    California Taxpayers Association
    Assembly Committee on Revenue & Taxation (2011, April 1). Assembly Committee Analysis. Retrieved April 21, 2011, from Leg. Info.
    Corona Chamber Of Commerce
    Assembly Committee on Revenue & Taxation (2011, April 1). Assembly Committee Analysis. Retrieved April 21, 2011, from Leg. Info.
    Council on State Taxation
    Assembly Committee on Revenue & Taxation (2011, April 1). Assembly Committee Analysis. Retrieved April 21, 2011, from Leg. Info.
    Long Beach Area Chamber of Commerce
    Assembly Committee on Revenue & Taxation (2011, April 1). Assembly Committee Analysis. Retrieved April 21, 2011, from Leg. Info.
    TechAmerica
    Assembly Committee on Revenue & Taxation (2011, April 1). Assembly Committee Analysis. Retrieved April 21, 2011, from Leg. Info.

    Need proof?

    View citations of support and opposition

    Includes reported contributions to campaigns of Assemblymembers in office on day of vote, from interest groups invested in the vote according to MapLight, January 1, 2011 – December 31, 2012.
    Contributions data source: FollowTheMoney.org

    Contributions by Legislator

    Namesort iconPartyDistrict$ From Interest Groups
    That Supported
    $ From Interest Groups
    That Opposed
    Vote
    Katcho AchadjianRCA-33$2,000$23,200
    Luis AlejoDCA-28$30,848$7,900
    Michael AllenDCA-7$71,700$10,300
    Tom AmmianoDCA-13$27,699$0
    Toni AtkinsDCA-76$18,400$24,119
    Jim BeallDCA-24$115,550$1,200
    Bill BerryhillRCA-26$0$36,940
    Marty BlockDCA-78$74,300$9,150
    Bob BlumenfieldDCA-40$24,400$11,250
    Susan BonillaDCA-11$19,600$17,086
    Steven BradfordDCA-51$13,500$17,400
    Julia BrownleyDCA-41$0$0
    Joan BuchananDCA-15$14,250$19,300
    Betsy ButlerDCA-53$69,950$15,150
    Charles CalderonDCA-58$0$0
    Nora CamposDCA-23$31,000$15,000
    Wilmer Amina CarterDCA-62$0$0
    Gilbert CedilloDCA-45$0$0
    Wesley ChesbroDCA-1$5,250$4,500
    Connie ConwayRCA-34$0$61,761
    Paul CookRCA-65$0$0
    Mike DavisDCA-48$0$0
    Roger DickinsonDCA-9$24,500$6,000
    Tim DonnellyRCA-59$0$4,500
    Mike EngDCA-49$0$0
    Mike FeuerDCA-42$0$0
    Nathan FletcherRCA-75$0$0
    Paul FongDCA-22$40,100$4,250
    Felipe FuentesDCA-39$0$0
    Warren FurutaniDCA-55$0$0
    Beth GainesRCA-4$1,000$28,500
    Cathleen GalgianiDCA-17$78,700$5,660
    Martin GarrickRCA-74$0$0
    Mike GattoDCA-43$20,400$41,600
    Rich GordonDCA-21$12,000$20,650
    Jeff GorellRCA-37$1,500$25,922
    Shannon GroveRCA-32$0$7,250
    Curt HagmanRCA-60$3,100$26,150
    Linda HaldermanRCA-29$0$0
    Isadore HallDCA-52$16,000$34,379
    Diane HarkeyRCA-73$0$27,700
    Mary HayashiDCA-18$0$0
    Roger HernandezDCA-57$23,300$24,000
    Jerry HillDCA-19$24,897$43,562
    Alyson HuberDCA-10$0$0
    Ben HuesoDCA-79$12,500$11,000
    Jared HuffmanDCA-6$0$0
    Kevin JeffriesRCA-66$0$0
    Brian JonesRCA-77$0$17,200
    Steve KnightRCA-36$0$1,500
    Ricardo LaraDCA-50$31,400$32,200
    Dan LogueRCA-3$0$10,100
    Bonnie LowenthalDCA-54$16,300$1,500
    Fiona MaDCA-12$0$0
    Allan MansoorRCA-68$0$11,000
    Tony MendozaDCA-56$0$0
    Jeff MillerRCA-71$1,000$41,400
    Holly MitchellDCA-47$17,300$15,000
    Bill MonningDCA-27$39,700$2,600
    Mike MorrellRCA-63$0$18,500
    Brian NestandeRCA-64$8,800$13,400
    Jim NielsenRCA-2$0$10,882
    Chris NorbyRCA-72$0$13,250
    Kristin OlsenRCA-25$0$37,650
    Richard PanDCA-5$62,400$26,363
    Henry PereaDCA-31$21,900$54,522
    John PerezDCA-46$75,800$57,100
    Manuel PerezDCA-80$4,500$20,400
    Anthony PortantinoDCA-44$0$0
    Jim SilvaRCA-67$0$0
    Nancy SkinnerDCA-14$33,750$10,400
    Cameron SmythRCA-38$0$0
    Jose SolorioDCA-69$0$0
    Sandre SwansonDCA-16$0$0
    Norma TorresDCA-61$15,400$27,112
    David ValadaoRCA-30$0$0
    Don WagnerRCA-70$0$24,700
    Bob WieckowskiDCA-20$20,000$10,100
    Das WilliamsDCA-35$29,900$15,000
    Mariko YamadaDCA-8$26,950$0

    Add Data Filters:

    Legislator Filters
    Legislator Filters
    Show All
    NamePartyDistrict$ From Interest Groups
    That Supported
    $ From Interest Groups
    That Opposed
    Vote
    Katcho AchadjianRCA-33$2,000$23,200
    Luis AlejoDCA-28$30,848$7,900
    Michael AllenDCA-7$71,700$10,300
    Tom AmmianoDCA-13$27,699$0
    Toni AtkinsDCA-76$18,400$24,119
    Jim BeallDCA-24$115,550$1,200
    Bill BerryhillRCA-26$0$36,940
    Marty BlockDCA-78$74,300$9,150
    Bob BlumenfieldDCA-40$24,400$11,250
    Susan BonillaDCA-11$19,600$17,086
    Steven BradfordDCA-51$13,500$17,400
    Julia BrownleyDCA-41$0$0
    Joan BuchananDCA-15$14,250$19,300
    Betsy ButlerDCA-53$69,950$15,150
    Charles CalderonDCA-58$0$0
    Nora CamposDCA-23$31,000$15,000
    Wilmer Amina CarterDCA-62$0$0
    Gilbert CedilloDCA-45$0$0
    Wesley ChesbroDCA-1$5,250$4,500
    Connie ConwayRCA-34$0$61,761
    Paul CookRCA-65$0$0
    Mike DavisDCA-48$0$0
    Roger DickinsonDCA-9$24,500$6,000
    Tim DonnellyRCA-59$0$4,500
    Mike EngDCA-49$0$0
    Mike FeuerDCA-42$0$0
    Nathan FletcherRCA-75$0$0
    Paul FongDCA-22$40,100$4,250
    Felipe FuentesDCA-39$0$0
    Warren FurutaniDCA-55$0$0
    Beth GainesRCA-4$1,000$28,500
    Cathleen GalgianiDCA-17$78,700$5,660
    Martin GarrickRCA-74$0$0
    Mike GattoDCA-43$20,400$41,600
    Rich GordonDCA-21$12,000$20,650
    Jeff GorellRCA-37$1,500$25,922
    Shannon GroveRCA-32$0$7,250
    Curt HagmanRCA-60$3,100$26,150
    Linda HaldermanRCA-29$0$0
    Isadore HallDCA-52$16,000$34,379
    Diane HarkeyRCA-73$0$27,700
    Mary HayashiDCA-18$0$0
    Roger HernandezDCA-57$23,300$24,000
    Jerry HillDCA-19$24,897$43,562
    Alyson HuberDCA-10$0$0
    Ben HuesoDCA-79$12,500$11,000
    Jared HuffmanDCA-6$0$0
    Kevin JeffriesRCA-66$0$0
    Brian JonesRCA-77$0$17,200
    Steve KnightRCA-36$0$1,500
    Ricardo LaraDCA-50$31,400$32,200
    Dan LogueRCA-3$0$10,100
    Bonnie LowenthalDCA-54$16,300$1,500
    Fiona MaDCA-12$0$0
    Allan MansoorRCA-68$0$11,000
    Tony MendozaDCA-56$0$0
    Jeff MillerRCA-71$1,000$41,400
    Holly MitchellDCA-47$17,300$15,000
    Bill MonningDCA-27$39,700$2,600
    Mike MorrellRCA-63$0$18,500
    Brian NestandeRCA-64$8,800$13,400
    Jim NielsenRCA-2$0$10,882
    Chris NorbyRCA-72$0$13,250
    Kristin OlsenRCA-25$0$37,650
    Richard PanDCA-5$62,400$26,363
    Henry PereaDCA-31$21,900$54,522
    John PerezDCA-46$75,800$57,100
    Manuel PerezDCA-80$4,500$20,400
    Anthony PortantinoDCA-44$0$0
    Jim SilvaRCA-67$0$0
    Nancy SkinnerDCA-14$33,750$10,400
    Cameron SmythRCA-38$0$0
    Jose SolorioDCA-69$0$0
    Sandre SwansonDCA-16$0$0
    Norma TorresDCA-61$15,400$27,112
    David ValadaoRCA-30$0$0
    Don WagnerRCA-70$0$24,700
    Bob WieckowskiDCA-20$20,000$10,100
    Das WilliamsDCA-35$29,900$15,000
    Mariko YamadaDCA-8$26,950$0

    Interest Groups that supported this bill

    $ Donated
    Health worker unions$453,700
    Other unions$359,200
    Teamsters unions$118,495
    Labor unions$107,250
    Transportation unions$87,299
    Fiscal & tax policy$48,800
    Minority & ethnic groups$31,600
    Merchant marine & longshoremen unions$24,000
    Food service & related unions$0
    Manufacturing unions$0
    Energy-related unions (non-mining)$0
    Elderly issues & Social Security$0
    General commercial unions$0

    Interest Groups that opposed this bill

    $ Donated
    Commercial banks & bank holding companies$356,283
    Building operators & managers$197,362
    Food stores$171,763
    Biotech products & research$136,154
    Electronics manufacturing & services$95,993
    Chambers of commerce$62,400
    Fiscal & tax policy$48,800
    Manufacturing$30,253
    Defense aerospace contractors$7,050
    General business associations$0
    Loading…
    Date Range of Contributions
    Enter a custom date range