After January 1, 2007, and before January 1, 2013, the Sales and Use Tax Law, Use Fuel Tax Law, Cigarette and Tobacco Products Tax Law, Alcoholic Beverage Tax Law, Emergency Telephone Users Surcharge Act, Oil Spill Response, Prevention, and Administration Fees Law, Underground Storage Tank Maintenance Fee Law, Fee Collection Procedures Law, and Diesel Fuel Tax Law allow the State Board of Equalization to accept an offer in compromise on a final tax liability, as defined, imposed under or in accordance with those laws regardless of whether the liabilities are generated from a business has been discontinued or transferred or whether the taxpayer or feepayer has a controlling interest or association with a similar business as the transferred or discontinued business, as prescribed. Under these laws, a taxpayer or feepayer would be guilty of a felony if the taxpayer or feepayer conceals specified property or receives, withholds, destroys, mutilates, or falsifies specified items or makes a false statement related to the offer in compromise, as specified.
California SB 1548 (20112012) — State Board of Equalization: offer in compromise.
After January 1, 2007, and before January 1, 2013, the Sales and Use Tax Law, Use Fuel Tax Law, Cigarette and Tobacco Products Tax Law, Alcoholic Beverage Tax Law, Emergency Telephone Users Surcharge Act, Oil Spill Response, Prevention, and Administration Fees Law, Underground Storage Tank Maintenance Fee Law, Fee Collection Procedures Law, and Diesel Fuel Tax Law allow the State Board of Equalization to accept an offer in compromise on a final tax liability, as defined, imposed under or in accordance with those laws regardless of whether the liabilities are generated from a business has been discontinued or transferred or whether the taxpayer or feepayer has a controlling interest or association with a similar business as the transferred or discontinued business, as prescribed. Under these laws, a taxpayer or feepayer would be guilty of a felony if the taxpayer or feepayer conceals specified property or receives, withholds, destroys, mutilates, or falsifies specified items or makes a false statement related to the offer in compromise, as specified.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
SB 1548 Wyland Consent Calendar Second Day — 79–0 (pass) · lower
Do pass and be re-referred to the Committee on Appropriations. — 8–0 (pass) · lower
Do pass, but re-refer to the Committee on Appropriations. — 8–0 (pass) · upper
Special Consent #10 — 37–0 (pass) · upper
Do pass, to Consent Calendar. — 17–0 (pass) · lower
Sponsors
Wyland — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
2012-02-24 Introduced. To Com. on RLS. for assignment. To print. introduction
2012-02-25 From printer. May be acted upon on or after March 26.
2012-02-27 Read first time. reading-1
2012-03-22 Referred to Com. on GOV. & F. referral-committee
2012-03-28 Set for hearing April 25.
2012-04-26 From committee: Do pass and re-refer to Com. on APPR. (Ayes 8. Noes 0. Page 3306.) (April 25). Re-referred to Com. on APPR. referral-committee, committee-passage, committee-passage-favorable
2012-04-27 Set for hearing May 7.
2012-05-07 From committee: Be placed on second reading file pursuant to Senate Rule 28.8 and be amended. committee-passage, amendment-passage
2012-05-08 Read second time and amended. Ordered to third reading. reading-2, reading-1, amendment-passage
2012-05-09 Ordered to special consent calendar.
2012-05-14 Read third time. Passed. (Ayes 37. Noes 0. Page 3496.) Ordered to the Assembly. reading-3, reading-1, passage
2012-05-14 In Assembly. Read first time. Held at Desk. reading-1
2012-05-25 Referred to Com. on REV. & TAX. referral-committee
2012-06-18 Placed on REV. & TAX. suspense file.
2012-07-03 From committee: Do pass and re-refer to Com. on APPR. (Ayes 8. Noes 0.) (July 2). Re-referred to Com. on APPR. referral-committee, committee-passage, committee-passage-favorable
2012-08-09 From committee: Do pass. Ordered to consent calendar. (Ayes 17. Noes 0.) (August 8). committee-passage, committee-passage-favorable
2012-08-13 Read second time. Ordered to consent calendar. reading-2, reading-1
2012-08-16 Read third time. Passed. (Ayes 79. Noes 0. Page 5972.) Ordered to the Senate. reading-3, reading-1, passage
2012-08-16 In Senate. Ordered to engrossing and enrolling.
2012-08-20 Enrolled and presented to the Governor at 4:30 p.m.
2012-09-07 Approved by the Governor. executive-signature
2012-09-07 Chaptered by Secretary of State. Chapter 285, Statutes of 2012.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/869c008c-0189-451d-96d4-d3d7165ef27d. Confidence: reported (aggregated from official California legislature records).
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