---
type: "Bill"
title: "Tax administration: tax clearance certificates."
description: "Existing law requires, for specified estates, a tax clearance certificate issued by the Franchise Tax Board certifying that all taxes have been paid or secured as required by law, before a probate court allows the final account of the fiduciary. Existing law prohibits a deduction from being allowed for amounts attributable and taxable to nonresident beneficiaries if the fiduciary fails to obtain a tax clearance certificate, as specified."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20132014"
identifier: "AB 672"
citation: "California AB 672 (20132014)"
classification: ["bill"]
subjects: ["Tax administration: tax clearance certificates."]
status: "enacted"
primary_sponsors: ["Harkey"]
version_count: 5
action_count: 19
vote_count: 6
first_action: "2013-02-21"
last_action: "2013-09-06"
source: "openstates"
source_identifier: "ocd-bill/19beb39f-f495-40a9-afe5-f2a509b0ea02"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201320140AB672"
source_hash: "b2353c389305389af19ee36a77d0881f78f69ce0d4759263e0da012edd4e4c0b"
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 672 (20132014) — Tax administration: tax clearance certificates.

Existing law requires, for specified estates, a tax clearance certificate issued by the Franchise Tax Board certifying that all taxes have been paid or secured as required by law, before a probate court allows the final account of the fiduciary. Existing law prohibits a deduction from being allowed for amounts attributable and taxable to nonresident beneficiaries if the fiduciary fails to obtain a tax clearance certificate, as specified.

## Version chain

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

1. **02/21/13 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB672&version=20130AB67299INT)
2. **06/11/13 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB672&version=20130AB67298AMD)
3. **09/06/13 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB672&version=20130AB67296CHP)
4. **AB672** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201320140AB672)
5. **08/23/13 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB672&version=20130AB67297ENR)

## Votes

- AB 672 HARKEY Concurrence in Senate Amendments — **76–0** (pass) · lower
- Do pass as amended, and re-refer to the Committee on Appropriations. — **7–0** (pass) · upper
- Do pass, to Consent Calendar. — **17–0** (pass) · lower
- Do pass and be re-referred to the Committee on Appropriations. — **9–0** (pass) · lower
- 3rd Reading AB672 Harkey By Walters — **38–0** (pass) · upper
- AB 672 HARKEY Consent Calendar Second Day — **76–0** (pass) · lower

## Sponsors

- Harkey — primary (person)

## Timeline

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

- **2013-02-21** Read first time. To print. `reading-1`
- **2013-02-22** From printer. May be heard in committee March 24.
- **2013-03-04** Referred to Com. on REV. & TAX. `referral-committee`
- **2013-04-02** From committee: Do pass and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (April 1). Re-referred to Com. on APPR. `committee-passage-favorable, referral-committee, committee-passage`
- **2013-04-10** From committee: Do pass. To consent calendar. (Ayes 17. Noes 0.) (April 10). `committee-passage-favorable, committee-passage`
- **2013-04-11** Read second time. Ordered to consent calendar. `reading-2, reading-1`
- **2013-04-18** Read third time. Passed. Ordered to the Senate. (Ayes 76. Noes 0. Page 1008.) `reading-3, reading-1, passage`
- **2013-04-18** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
- **2013-05-02** Referred to Com. on GOV. & F. `referral-committee`
- **2013-06-10** From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 5). `committee-passage-favorable, committee-passage, amendment-passage`
- **2013-06-11** Read second time and amended. Re-referred to Com. on APPR. `amendment-passage, reading-2, reading-1, referral-committee`
- **2013-06-24** From committee: Be placed on second reading file pursuant to Senate Rule 28.8. `committee-passage`
- **2013-06-25** Read second time. Ordered to third reading. `reading-2, reading-1`
- **2013-08-15** Read third time. Passed. Ordered to the Assembly. (Ayes 38. Noes 0. Page 1860.). `reading-3, reading-1, passage`
- **2013-08-15** In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 17 pursuant to Assembly Rule 77.
- **2013-08-19** Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 76. Noes 0. Page 2583.). `committee-passage-favorable, amendment-passage`
- **2013-08-26** Enrolled and presented to the Governor at 4:15 p.m.
- **2013-09-06** Approved by the Governor. `executive-signature`
- **2013-09-06** Chaptered by Secretary of State - Chapter 239, Statutes of 2013.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/19beb39f-f495-40a9-afe5-f2a509b0ea02`. Confidence: reported (aggregated from official California legislature records).