republic-os/legislation/us/states/ca/20132014/ab-2009.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	State Board of Equalization: administration: managed audit program.	The Sales and Use Tax Law provides for a managed audit program, in which, if the State Board of Equalization determines a taxpayer's account is eligible for the program by meeting specified criteria and the taxpayer agrees to participate, the taxpayer examines its books, records, and equipment to determine if it has any unreported tax liability for the audit period, in compliance with the managed audit instructions provided by the board. Under that law, upon completion of the managed audit and verification by the board, interest on any unpaid liability is computed at 12 the rate that would otherwise be imposed for liabilities covered by the audit period.	us/states/ca	California Legislature	20132014	AB 2009	California AB 2009 (20132014)	bill	State Board of Equalization: administration: managed audit program.	enacted	Weber	6	22	5	2014-02-20	2014-07-09	openstates	ocd-bill/8a68a7be-8c24-4df5-8c71-f3bd3b78060c	http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201320140AB2009	be0649bd4da8d583cef1ce78de1651e524511856085aef0223f5b8aa921db3c7	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ca

California AB 2009 (20132014) — State Board of Equalization: administration: managed audit program.

The Sales and Use Tax Law provides for a managed audit program, in which, if the State Board of Equalization determines a taxpayer's account is eligible for the program by meeting specified criteria and the taxpayer agrees to participate, the taxpayer examines its books, records, and equipment to determine if it has any unreported tax liability for the audit period, in compliance with the managed audit instructions provided by the board. Under that law, upon completion of the managed audit and verification by the board, interest on any unpaid liability is computed at 12 the rate that would otherwise be imposed for liabilities covered by the audit period.

Version chain

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

1. 02/20/14 - Introduced (filed) — source
2. 03/27/14 - Amended Assembly (committee substitute) — source
3. 04/10/14 - Amended Assembly (committee substitute) — source
4. 07/09/14 - Chaptered (committee substitute) — source
5. AB2009 (committee substitute) — source
6. 06/30/14 - Enrolled (enrolled) — source

Votes

• Do pass, but re-refer to the Committee on Appropriations Recommend Consent. — 7–0 (pass) · upper
• AB 2009 WEBER Consent Calendar Second Day — 78–0 (pass) · lower
• Consent Calendar 2nd — 32–0 (pass) · upper
• Do pass and be re-referred to the Committee on Appropriations. — 9–0 (pass) · lower
• Do pass, to Consent Calendar. — 17–0 (pass) · lower

Sponsors

• Weber — primary (person)

Timeline

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

• 2014-02-20 Read first time. To print. reading-1
• 2014-02-21 From printer. May be heard in committee March 23.
• 2014-03-06 Referred to Com. on REV. & TAX. referral-committee
• 2014-03-27 From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. amendment-introduction, amendment-passage, reading-2, reading-1
• 2014-03-28 Re-referred to Com. on REV. & TAX. referral-committee
• 2014-04-07 In committee: Set, first hearing. Referred to REV. & TAX. suspense file. referral-committee
• 2014-04-10 From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. amendment-introduction, amendment-passage, reading-2, reading-1
• 2014-04-21 Re-referred to Com. on REV. & TAX. referral-committee
• 2014-04-29 From committee: Do pass and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (April 28). Re-referred to Com. on APPR. committee-passage-favorable, referral-committee, committee-passage
• 2014-05-07 From committee: Do pass. To consent calendar. (Ayes 17. Noes 0.) (May 7). committee-passage-favorable, committee-passage
• 2014-05-08 Read second time. Ordered to consent calendar. reading-2, reading-1
• 2014-05-15 Read third time. Passed. Ordered to the Senate. (Ayes 78. Noes 0. Page 4972.) reading-3, reading-1, passage
• 2014-05-15 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
• 2014-05-22 Referred to Com. on GOV. & F. referral-committee
• 2014-06-11 From committee: Do pass and re-refer to Com. on APPR. with recommendation: to consent calendar. (Ayes 7. Noes 0.) (June 11). Re-referred to Com. on APPR. committee-passage-favorable, referral-committee, committee-passage
• 2014-06-23 From committee: Be placed on second reading file pursuant to Senate Rule 28.8 and ordered to consent calendar. committee-passage
• 2014-06-24 Read second time. Ordered to consent calendar. reading-2, reading-1
• 2014-06-26 Read third time. Passed. Ordered to the Assembly. (Ayes 32. Noes 0. Page 4144.). reading-3, reading-1, passage
• 2014-06-26 In Assembly. Ordered to Engrossing and Enrolling. committee-passage
• 2014-07-02 Enrolled and presented to the Governor at 2:15 p.m.
• 2014-07-09 Approved by the Governor. executive-signature
• 2014-07-09 Chaptered by Secretary of State - Chapter 105, Statutes of 2014.

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/8a68a7be-8c24-4df5-8c71-f3bd3b78060c. Confidence: reported (aggregated from official California legislature records).