---
type: "Bill"
title: "Sales and use taxes: worthless accounts."
description: "Sales and use taxes: worthless accounts."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "19992000"
identifier: "AB 599"
citation: "California AB 599 (19992000)"
classification: ["bill"]
subjects: ["Sales and use taxes: worthless accounts."]
status: "enacted"
primary_sponsors: ["Lowenthal"]
version_count: 10
action_count: 34
vote_count: 11
first_action: "1999-02-19"
last_action: "2000-09-24"
source: "openstates"
source_identifier: "ocd-bill/a6d433ed-3b80-4ebb-81bb-05e4c4aca388"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=199920000AB599"
source_hash: "6755a88a3e4b4d6d47ca3c8752438ae9231fe7a1120cb21e95295ad158e6c278"
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 599 (19992000) — Sales and use taxes: worthless accounts.

## Version chain

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

1. **02/19/99 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=199920000AB599&version=19990AB59999INT)
2. **05/03/99 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=199920000AB599&version=19990AB59998AMD)
3. **05/18/99 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=199920000AB599&version=19990AB59997AMD)
4. **05/28/99 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=199920000AB599&version=19990AB59996AMD)
5. **07/14/99 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=199920000AB599&version=19990AB59995AMD)
6. **08/14/00 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=199920000AB599&version=19990AB59993AMD)
7. **09/08/99 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=199920000AB599&version=19990AB59994AMD)
8. **09/24/00 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=199920000AB599&version=19990AB59991CHP)
9. **AB599** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=199920000AB599)
10. **08/31/00 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=199920000AB599&version=19990AB59992ENR)

## Votes

- AB 599 LOWENTHAL SPEC. CONSENT CALEND AR CONCURRENCE — **pass** (pass) · lower
- Do pass as amended, and re-refer to the Committee on Appropriations. — **pass** (pass) · upper
- AB 599 LOWENTHAL AMEND BY STRICKLAND SET #2 LAY ON THE TABLE — **pass** (pass) · lower
- Placed on Appropriations Suspense file. — **pass** (pass) · upper
- Do pass as amended and be re-referred to the Committee on Appropriations. — **pass** (pass) · lower
- AB 599 LOWENTHAL THIRD READING — **pass** (pass) · lower
- Do pass as amended. — **pass** (pass) · lower
- AB 599 LOWENTHAL AMEND BY PACHECO, ROBE SET #1 LAY ON THE TABLE — **pass** (pass) · lower
- Placed on Appropriations suspense file. — **pass** (pass) · upper
- Assembly 3rd Supp 1 AB599 Lowenthal By Chesbro — **pass** (pass) · upper
- Do pass as amended, and re-refer to the Committee on Appropriations. — **pass** (pass) · upper

## Sponsors

- Lowenthal — primary (person)

## Timeline

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

- **2000-09-24** Chaptered by Secretary of State - Chapter 600, Statutes of 2000.
- **2000-09-23** Approved by the Governor. `executive-signature`
- **2000-09-13** Enrolled and to the Governor at 4 p.m.
- **2000-08-31** In Assembly. Concurrence in Senate amendments pending. Ordered to Special Consent Calendar. Senate amendments concurred in. To enrollment. (Ayes 74. Noes 1. Page 9019.) `committee-passage-favorable, amendment-passage`
- **2000-08-31** Read third time, passed, and to Assembly. (Ayes 40. Noes 0. Page 6441.) `passage, reading-3, reading-1`
- **2000-08-31** From committee: Do pass. (Ayes 12. Noes 0.). Read second time. To third reading. `committee-passage, committee-passage-favorable, reading-2, reading-1`
- **2000-08-29** Joint Rule 61(b)(14) suspended. (Page 6220.) Joint Rule 62(a), file notice suspended. (Page 6220.)
- **2000-08-23** In committee: Set, second hearing. Held under submission.
- **2000-08-22** Joint Rule 61(b)(14) suspended.
- **2000-08-21** In committee: Placed on Appropriations suspense file.
- **2000-08-14** From committee: Amend, do pass as amended, and re-refer to Standing Committee on Appropriations (Ayes 5. Noes 1.). Read second time, amended, and re-referred to Standing Committee on Appropriations. `amendment-introduction, amendment-passage, committee-passage, reading-2, reading-1, referral-committee`
- **2000-08-08** Withdrawn from committee. Re-referred to Standing Committee on Revenue and Taxation. `referral-committee`
- **2000-08-07** Joint Rule 61(b)(12) suspended.
- **1999-09-08** From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Standing Committee on Rules. `amendment-introduction, amendment-passage, reading-2, reading-1, referral-committee`
- **1999-09-07** Withdrawn from committee. Re-referred to Standing Committee on Rules. `referral-committee`
- **1999-09-01** In committee: Set, first hearing. Held under submission.
- **1999-08-23** Joint Rule 61 (a) suspended.
- **1999-08-16** In committee: Placed on Appropriations suspense file.
- **1999-07-14** Read second time, amended, and re-referred to Standing Committee on Appropriations. `amendment-passage, reading-2, reading-1, referral-committee`
- **1999-07-13** From committee: Amend, and do pass as amended, and re-refer to Standing Committee on Appropriations (Ayes 5. Noes 0.). `committee-passage, amendment-introduction, amendment-passage, referral-committee`
- **1999-06-07** Referred to Standing Committee on Revenue and Taxation. `referral-committee`
- **1999-06-03** In Senate. Read first time. To Standing Committee on Rules for assignment. `reading-1`
- **1999-06-02** Read third time, passed, and to Senate. (Ayes 80. Noes 0. Page 2308.) `passage, reading-3, reading-1`
- **1999-06-01** Read second time. To third reading. `reading-2, reading-1`
- **1999-05-28** From committee: Amend, and do pass as amended. (Ayes 21. Noes 0.) (May 26). Read second time and amended. Ordered returned to second reading. `amendment-introduction, amendment-passage, committee-passage, reading-2, reading-1`
- **1999-05-26** In committee: Set, first hearing. Referred to Standing Committee on Appropriations suspense file. `referral-committee`
- **1999-05-20** Re-referred to Standing Committee on Appropriations. `referral-committee`
- **1999-05-18** Read second time and amended. `amendment-passage, reading-2, reading-1`
- **1999-05-17** From committee: Amend, do pass as amended, and re-refer to Standing Committee on Appropriations (Ayes 6. Noes 0.) (May 10). `committee-passage, amendment-introduction, amendment-passage, referral-committee`
- **1999-05-06** Re-referred to Standing Committee on Revenue and Taxation. `referral-committee`
- **1999-05-03** 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`
- **1999-03-04** Referred to Standing Committee on Revenue and Taxation. `referral-committee`
- **1999-02-23** From printer. May be heard in committee March 25.
- **1999-02-19** 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/a6d433ed-3b80-4ebb-81bb-05e4c4aca388`. Confidence: reported (aggregated from official California legislature records).