Existing law requires the State Board of Equalization to administer the Sales and Use Tax Law, Use Fuel Tax Law, Cigarette and Tobacco Products Tax Law, Alcoholic Beverage Tax Law, Energy Resources Surcharge Law, Emergency Telephone Users Surcharge Act, Hazardous Substances Tax Law, Integrated Waste Management Fee Law, Oil Spill Response, Prevention, and Administration Fees Law, Underground Storage Tank Maintenance Fee Law, Fee Collection Procedures Law, and Diesel Fuel Tax Law, and authorizes the board to undertake collection action on delinquent accounts, including issuing a levy or notice to withhold. Under existing sales and use tax laws, a taxpayer and a feepayer may file a claim with the board for reimbursement of bank charges or any other reasonable 3rd-party check charge fees incurred by the taxpayer or the feepayer as a direct result of an erroneous levy or notice to withhold by the board or erroneous processing or collection action within 90 days of the date of the board action. Under the other laws, a taxpayer and a feepayer may only file a claim for those charges or fees incurred as a direct result of an erroneous levy or notice to withhold.
California SB 442 (20132014) — State Board of Equalization: erroneous charges.
Existing law requires the State Board of Equalization to administer the Sales and Use Tax Law, Use Fuel Tax Law, Cigarette and Tobacco Products Tax Law, Alcoholic Beverage Tax Law, Energy Resources Surcharge Law, Emergency Telephone Users Surcharge Act, Hazardous Substances Tax Law, Integrated Waste Management Fee Law, Oil Spill Response, Prevention, and Administration Fees Law, Underground Storage Tank Maintenance Fee Law, Fee Collection Procedures Law, and Diesel Fuel Tax Law, and authorizes the board to undertake collection action on delinquent accounts, including issuing a levy or notice to withhold. Under existing sales and use tax laws, a taxpayer and a feepayer may file a claim with the board for reimbursement of bank charges or any other reasonable 3rd-party check charge fees incurred by the taxpayer or the feepayer as a direct result of an erroneous levy or notice to withhold by the board or erroneous processing or collection action within 90 days of the date of the board action. Under the other laws, a taxpayer and a feepayer may only file a claim for those charges or fees incurred as a direct result of an erroneous levy or notice to withhold.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Unfinished Business SB442 Wyland Concurrence — 37–0 (pass) · upper
Do pass as amended and be re-referred to the Committee on Appropriations. — 9–0 (pass) · lower
SB 442 Wyland Consent Calendar Second Day — 77–0 (pass) · lower
Special Consent #3 — 32–0 (pass) · upper
Do pass as amended, and re-refer to the Committee on Appropriations. — 7–0 (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.
2013-02-21 Introduced. Read first time. To Com. on RLS. for assignment. To print. reading-1, introduction
2013-02-22 From printer. May be acted upon on or after March 24.
2013-03-11 Referred to Com. on GOV. & F. referral-committee
2013-03-21 Set for hearing April 10.
2013-04-15 From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 484.) (April 10). committee-passage-favorable, committee-passage, amendment-passage
2013-04-16 Read second time and amended. Re-referred to Com. on APPR. amendment-passage, reading-2, reading-1, referral-committee
2013-04-19 Set for hearing April 29.
2013-04-29 From committee: Be placed on second reading file pursuant to Senate Rule 28.8. committee-passage
2013-04-30 Read second time. Ordered to third reading. reading-2, reading-1
2013-05-01 Ordered to special consent calendar.
2013-05-06 Read third time. Passed. (Ayes 32. Noes 0. Page 809.) Ordered to the Assembly. reading-3, reading-1, passage
2013-05-06 In Assembly. Read first time. Held at Desk. reading-1
2013-05-20 Referred to Com. on REV. & TAX. referral-committee
2013-06-14 From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (June 10). committee-passage-favorable, committee-passage, amendment-passage
2013-06-15 Read second time and amended. Re-referred to Com. on APPR. amendment-passage, reading-2, reading-1, referral-committee
2013-07-03 From committee: Do pass. Ordered to consent calendar. (Ayes 17. Noes 0.) (July 3). committee-passage-favorable, committee-passage
2013-08-05 Read second time. Ordered to consent calendar. reading-2, reading-1
2013-08-08 Read third time. Passed. (Ayes 77. Noes 0. Page 2484.) Ordered to the Senate. reading-3, reading-1, passage
2013-08-12 In Senate. Concurrence in Assembly amendments pending.
2013-08-22 Assembly amendments concurred in. (Ayes 37. Noes 0. Page 1945.) Ordered to engrossing and enrolling. committee-passage-favorable, amendment-passage
2013-08-28 Enrolled and presented to the Governor at 3 p.m.
2013-09-06 Approved by the Governor. executive-signature
2013-09-06 Chaptered by Secretary of State. Chapter 253, Statutes of 2013.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/52291f4f-c7d6-49e4-95a8-8b3c40fe675b. Confidence: reported (aggregated from official California legislature records).
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