republic-os/legislation/us/states/ca/20152016/ab-1277.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	Tax administration: Taxpayers' Rights Advocate: levy or notice to withhold: return of funds.	Under the Sales and Use Tax Law, the Use Fuel Tax Law, the Alcoholic Beverage Tax Law, the Energy Resources Surcharge Law, the Emergency Telephone Users Surcharge Act, the Hazardous Substances Tax Law, the Integrated Waste Management Fee Law, the Oil Spill Response, Prevention, and Administration Fees Law, the Underground Storage Tank Maintenance Fee Law, and the Diesel Fuel Tax Law, the Taxpayers' Rights Advocate is authorized to order, within 90 days of the receipt of funds pursuant to a levy or notice to withhold, the return of any amount not exceeding $1,500, upon a finding that the levy or notice to withhold threatens the health or welfare of the taxpayer, or his or her spouse and dependents or family. Under those laws, if the State Board of Equalization believes that the collection of any amount of tax imposed by those laws will be jeopardized by delay, the board is required to make a determination of the amount of tax, which is immediately due and payable.	us/states/ca	California Legislature	20152016	AB 1277	California AB 1277 (20152016)	bill	Tax administration: Taxpayers' Rights Advocate: levy or notice to withhold: return of funds.	enacted	Brough	6	23	5	2015-02-27	2015-10-11	openstates	ocd-bill/86fae89d-48e7-4464-a114-a06865627dcb	http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201520160AB1277	0fb115e7a37868a0bcc18911d79d9bc9692113687f4258e69de1f9875138df5b	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ca

California AB 1277 (20152016) — Tax administration: Taxpayers' Rights Advocate: levy or notice to withhold: return of funds.

Under the Sales and Use Tax Law, the Use Fuel Tax Law, the Alcoholic Beverage Tax Law, the Energy Resources Surcharge Law, the Emergency Telephone Users Surcharge Act, the Hazardous Substances Tax Law, the Integrated Waste Management Fee Law, the Oil Spill Response, Prevention, and Administration Fees Law, the Underground Storage Tank Maintenance Fee Law, and the Diesel Fuel Tax Law, the Taxpayers' Rights Advocate is authorized to order, within 90 days of the receipt of funds pursuant to a levy or notice to withhold, the return of any amount not exceeding $1,500, upon a finding that the levy or notice to withhold threatens the health or welfare of the taxpayer, or his or her spouse and dependents or family. Under those laws, if the State Board of Equalization believes that the collection of any amount of tax imposed by those laws will be jeopardized by delay, the board is required to make a determination of the amount of tax, which is immediately due and payable.

Version chain

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

1. 02/27/15 - Introduced (filed) — source
2. 03/26/15 - Amended Assembly (committee substitute) — source
3. 04/29/15 - Amended Assembly (committee substitute) — source
4. 10/11/15 - Chaptered (committee substitute) — source
5. AB1277 (committee substitute) — source
6. 08/27/15 - Enrolled (enrolled) — source

Votes

• 3rd Reading AB1277 Brough By Hertzberg — 40–0 (pass) · upper
• Do pass, but first be re-referred to the Committee on [Appropriations] — 7–0 (pass) · upper
• Do pass. To Consent Calendar. — 17–0 (pass) · lower
• AB 1277 BROUGH Consent Calendar Second Day — 74–0 (pass) · lower
• Do pass as amended and be re-referred to the Committee on [Appropriations] — 7–0 (pass) · lower

Sponsors

• Brough — primary (person)
• Holden — coauthor (person)

Timeline

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

• 2015-02-27 Introduced. To print. introduction
• 2015-03-01 From printer. May be heard in committee March 31.
• 2015-03-02 Read first time. reading-1
• 2015-03-26 Referred to Com. on REV. & TAX. referral-committee
• 2015-03-26 From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. reading-2, amendment-introduction, amendment-passage, reading-1
• 2015-04-06 Re-referred to Com. on REV. & TAX. referral-committee
• 2015-04-28 From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (April 20). amendment-introduction, committee-passage, amendment-passage
• 2015-04-29 Read second time and amended. amendment-passage, reading-2, reading-1
• 2015-04-30 Re-referred to Com. on APPR. referral-committee
• 2015-05-13 From committee: Do pass. To Consent Calendar. (Ayes 17. Noes 0.) (May 13). committee-passage-favorable, committee-passage
• 2015-05-14 Read second time. Ordered to Consent Calendar. reading-2, reading-1
• 2015-05-22 Read third time. Passed. Ordered to the Senate. (Ayes 74. Noes 0. Page 1564.) reading-3, passage, reading-1
• 2015-05-22 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
• 2015-06-04 Referred to Com. on GOV. & F. referral-committee
• 2015-06-24 From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 24). Re-referred to Com. on APPR. referral-committee, committee-passage-favorable, committee-passage
• 2015-07-06 In committee: Set, first hearing. Testimony taken. Further hearing to be set.
• 2015-07-13 From committee: Be placed on second reading file pursuant to Senate Rule 28.8. committee-passage
• 2015-07-14 Read second time. Ordered to third reading. reading-2, reading-1
• 2015-08-24 Read third time. Passed. Ordered to the Assembly. (Ayes 40. Noes 0. Page 2148.). reading-3, passage, reading-1
• 2015-08-25 In Assembly. Ordered to Engrossing and Enrolling. committee-passage
• 2015-09-01 Enrolled and presented to the Governor at 4 p.m.
• 2015-10-11 Approved by the Governor. executive-signature
• 2015-10-11 Chaptered by Secretary of State - Chapter 789, Statutes of 2015.

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/86fae89d-48e7-4464-a114-a06865627dcb. Confidence: reported (aggregated from official California legislature records).