Fabio
87 lines
6.7 KiB
Markdown
87 lines
6.7 KiB
Markdown
---
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type: "Bill"
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title: "State Board of Equalization: offer in compromise."
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description: "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."
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jurisdiction: "us/states/ca"
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legislature: "California Legislature"
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session: "20112012"
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identifier: "SB 1548"
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citation: "California SB 1548 (20112012)"
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classification: ["bill"]
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subjects: ["State Board of Equalization: offer in compromise."]
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status: "enacted"
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primary_sponsors: ["Wyland"]
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version_count: 5
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action_count: 22
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vote_count: 5
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first_action: "2012-02-24"
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last_action: "2012-09-07"
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source: "openstates"
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source_identifier: "ocd-bill/869c008c-0189-451d-96d4-d3d7165ef27d"
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source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201120120SB1548"
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source_hash: "a78d50124f96038f54ac4ab55743191e7c786501bb821f8747ccd76044c4787c"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-ca"]
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---
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# California SB 1548 (20112012) — State Board of Equalization: offer in compromise.
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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.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **02/24/12 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120SB1548&version=20110SB154899INT)
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2. **05/08/12 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120SB1548&version=20110SB154898AMD)
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3. **09/07/12 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120SB1548&version=20110SB154896CHP)
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4. **SB1548** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201120120SB1548)
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5. **08/16/12 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120SB1548&version=20110SB154897ENR)
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## Votes
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- SB 1548 Wyland Consent Calendar Second Day — **79–0** (pass) · lower
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- Do pass and be re-referred to the Committee on Appropriations. — **8–0** (pass) · lower
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- Do pass, but re-refer to the Committee on Appropriations. — **8–0** (pass) · upper
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- Special Consent #10 — **37–0** (pass) · upper
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- Do pass, to Consent Calendar. — **17–0** (pass) · lower
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## Sponsors
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- Wyland — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2012-02-24** Introduced. To Com. on RLS. for assignment. To print. `introduction`
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- **2012-02-25** From printer. May be acted upon on or after March 26.
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- **2012-02-27** Read first time. `reading-1`
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- **2012-03-22** Referred to Com. on GOV. & F. `referral-committee`
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- **2012-03-28** Set for hearing April 25.
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- **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`
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- **2012-04-27** Set for hearing May 7.
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- **2012-05-07** From committee: Be placed on second reading file pursuant to Senate Rule 28.8 and be amended. `committee-passage, amendment-passage`
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- **2012-05-08** Read second time and amended. Ordered to third reading. `reading-2, reading-1, amendment-passage`
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- **2012-05-09** Ordered to special consent calendar.
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- **2012-05-14** Read third time. Passed. (Ayes 37. Noes 0. Page 3496.) Ordered to the Assembly. `reading-3, reading-1, passage`
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- **2012-05-14** In Assembly. Read first time. Held at Desk. `reading-1`
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- **2012-05-25** Referred to Com. on REV. & TAX. `referral-committee`
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- **2012-06-18** Placed on REV. & TAX. suspense file.
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- **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`
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- **2012-08-09** From committee: Do pass. Ordered to consent calendar. (Ayes 17. Noes 0.) (August 8). `committee-passage, committee-passage-favorable`
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- **2012-08-13** Read second time. Ordered to consent calendar. `reading-2, reading-1`
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- **2012-08-16** Read third time. Passed. (Ayes 79. Noes 0. Page 5972.) Ordered to the Senate. `reading-3, reading-1, passage`
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- **2012-08-16** In Senate. Ordered to engrossing and enrolling.
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- **2012-08-20** Enrolled and presented to the Governor at 4:30 p.m.
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- **2012-09-07** Approved by the Governor. `executive-signature`
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- **2012-09-07** Chaptered by Secretary of State. Chapter 285, Statutes of 2012.
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/869c008c-0189-451d-96d4-d3d7165ef27d`. Confidence: reported (aggregated from official California legislature records).
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