State Board of Equalization: administration: opinions.
The California Constitution establishes the State Board of Equalization, and existing law prescribes its various powers and duties with respect to various taxes and fees, including administration, assessment, and collection and prescribes its functions with respect to property taxes. The State Board of Equalization is the appellate body for disputes arising under franchise and income tax laws. The State Board of Equalization decides disputes arising under tax and fee laws administered by the board and decides specified petitions and applications arising under property tax laws.
us/states/ca
California Legislature
20112012
AB 2323
California AB 2323 (20112012)
bill
State Board of Equalization: administration: opinions.
California AB 2323 (20112012) — State Board of Equalization: administration: opinions.
The California Constitution establishes the State Board of Equalization, and existing law prescribes its various powers and duties with respect to various taxes and fees, including administration, assessment, and collection and prescribes its functions with respect to property taxes. The State Board of Equalization is the appellate body for disputes arising under franchise and income tax laws. The State Board of Equalization decides disputes arising under tax and fee laws administered by the board and decides specified petitions and applications arising under property tax laws.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Do pass, but re-refer to the Committee on Appropriations. — 5–4 (pass) · upper
Do pass. — 5–2 (pass) · upper
Placed on Appropriations Suspense file. — 7–0 (pass) · upper
3rd Reading — 22–14 (pass) · upper
Do pass as amended and be re-referred to the Committee on Appropriations. — 8–0 (pass) · lower
AB 2323 PEREA Assembly Third Reading — 47–19 (pass) · lower
Sponsors
Perea — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
2012-02-24 Introduced. To print. introduction
2012-02-26 From printer. May be heard in committee March 27.
2012-02-27 Read first time. reading-1
2012-03-29 Referred to Com. on REV. & TAX. referral-committee
2012-03-29 From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. reading-2, amendment-introduction, reading-1, amendment-passage
2012-04-09 Re-referred to Com. on REV. & TAX. referral-committee
2012-05-01 From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. reading-2, amendment-introduction, reading-1, amendment-passage
2012-05-02 Re-referred to Com. on REV. & TAX. referral-committee
2012-05-14 From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 8. Noes 0.) (May 7). amendment-passage, committee-passage, committee-passage-favorable
2012-05-15 Read second time and amended. reading-2, reading-1, amendment-passage
2012-05-16 Re-referred to Com. on APPR. referral-committee
2012-05-25 In committee: Set, first hearing. Referred to APPR. suspense file. referral-committee
2012-05-25 From committee: Do pass as amended. (Ayes 11. Noes 6.) (May 25). amendment-passage, committee-passage, committee-passage-favorable
2012-05-25 Read second time and amended. Ordered to second reading. reading-2, reading-1, amendment-passage
2012-05-29 Read second time. Ordered to third reading. reading-2, reading-1
2012-05-30 Read third time. Passed. Ordered to the Senate. (Ayes 47. Noes 19. Page 5131.) reading-3, reading-1, passage
2012-05-31 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
2012-06-14 Referred to Com. on GOV. & F. referral-committee
2012-06-20 From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 4.) (June 20). Re-referred to Com. on APPR. referral-committee, committee-passage, committee-passage-favorable
2012-07-02 In committee: Placed on APPR. suspense file.
2012-08-16 From committee: Do pass. (Ayes 5. Noes 2.) (August 16). committee-passage, committee-passage-favorable
2012-08-20 Read second time. Ordered to third reading. reading-2, reading-1
2012-08-21 Read third time. Passed. Ordered to the Assembly. (Ayes 22. Noes 14. Page 4648.). reading-3, reading-1, passage
2012-08-23 In Assembly. Ordered to Engrossing and Enrolling. committee-passage
2012-08-30 Enrolled and presented to the Governor at 4:30 p.m.
2012-09-29 Approved by the Governor. executive-signature
2012-09-29 Chaptered by Secretary of State - Chapter 788, Statutes of 2012.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/47f3adf4-aa9c-4817-97ac-cdcdc7677d5d. Confidence: reported (aggregated from official California legislature records).