---
type: "Bill"
title: "Franchise and income taxes: statute of limitations."
description: "Franchise and income taxes: statute of limitations."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "19992000"
identifier: "AB 414"
citation: "California AB 414 (19992000)"
classification: ["bill"]
subjects: ["Franchise and income taxes: statute of limitations."]
status: "enacted"
primary_sponsors: ["Havice"]
version_count: 5
action_count: 19
vote_count: 7
first_action: "1999-02-12"
last_action: "1999-10-10"
source: "openstates"
source_identifier: "ocd-bill/e8f74ad7-2a6f-4cbe-a871-df3f13214977"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=199920000AB414"
source_hash: "b6639a9e4952ef072b75899e105a06e096b4b8bb61d003d4373ef227d0c79bd6"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ca"]
---

# California AB 414 (19992000) — Franchise and income taxes: statute of limitations.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **02/12/99 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=199920000AB414&version=19990AB41499INT)
2. **03/24/99 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=199920000AB414&version=19990AB41498AMD)
3. **10/10/99 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=199920000AB414&version=19990AB41496CHP)
4. **AB414** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=199920000AB414)
5. **09/07/99 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=199920000AB414&version=19990AB41497ENR)

## Votes

- Do pass and be re-referred to the Committee on Appropriations. — **pass** (pass) · lower
- Placed on Appropriations suspense file. — **pass** (pass) · upper
- Do pass. — **pass** (pass) · upper
- SPECIAL CONSENT CALE AB414 Havice — **pass** (pass) · upper
- Do pass. — **pass** (pass) · lower
- Do pass, but re-refer to the Committee on Appropriations. — **pass** (pass) · upper
- AB 414 HAVICE THIRD READING — **pass** (pass) · lower

## Sponsors

- Havice — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **1999-10-10** Chaptered by Secretary of State - Chapter 614, Statutes of 1999.
- **1999-10-05** Approved by the Governor. `executive-signature`
- **1999-09-15** Enrolled and to the Governor at 2:15 p.m.
- **1999-09-07** In Assembly. To enrollment.
- **1999-09-07** Read third time, passed, and to Assembly. (Ayes 40. Noes 0. Page 3015.) `passage, reading-3, reading-1`
- **1999-09-01** From committee: Do pass. (Ayes 13. Noes 0.). Read second time. To third reading. `committee-passage, committee-passage-favorable, reading-2, reading-1`
- **1999-08-23** Joint Rule 61 (a) suspended.
- **1999-07-12** In committee: Placed on Appropriations suspense file.
- **1999-06-17** From committee: Do pass, and re-refer to Standing Committee on Appropriations Re-referred. (Ayes 7. Noes 0.). `committee-passage, committee-passage-favorable, referral-committee`
- **1999-06-02** Referred to Standing Committee on Revenue and Taxation. `referral-committee`
- **1999-05-28** In Senate. Read first time. To Standing Committee on Rules for assignment. `reading-1`
- **1999-05-27** From committee: Do pass. (Ayes 21. Noes 0.) (May 26). Read second time. To third reading. Read third time, passed, and to Senate. (Ayes 79. Noes 0. Page 2034.) `committee-passage, reading-3, passage, committee-passage-favorable, reading-2, reading-1`
- **1999-05-12** In committee: Set, first hearing. Referred to Standing Committee on Appropriations suspense file. `referral-committee`
- **1999-04-20** From committee: Do pass, and re-refer to Standing Committee on Appropriations Re-referred. (Ayes 6. Noes 0.) (April 19). `committee-passage, committee-passage-favorable, referral-committee`
- **1999-04-12** In committee: Set, first hearing. Hearing canceled at the request of author.
- **1999-03-25** Re-referred to Standing Committee on Revenue and Taxation. `referral-committee`
- **1999-03-24** Referred to Standing Committee on Revenue and Taxation. From committee chair, with author's amendments: Amend, and re-refer to Standing Committee on Revenue and Taxation. Read second time and amended. `amendment-introduction, amendment-passage, reading-2, reading-1, referral-committee`
- **1999-02-16** From printer. May be heard in committee March 18.
- **1999-02-12** Read first time. To print. `reading-1`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e8f74ad7-2a6f-4cbe-a871-df3f13214977`. Confidence: reported (aggregated from official California legislature records).