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.
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.
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; origin ocd-bill/19beb39f-f495-40a9-afe5-f2a509b0ea02. Confidence: reported (aggregated from official California legislature records).