republic-os/legislation/us/states/ca/20152016/ab-1277.md

---
type: "Bill"
title: "Tax administration: Taxpayers' Rights Advocate: levy or notice to withhold: return of funds."
description: "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."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20152016"
identifier: "AB 1277"
citation: "California AB 1277 (20152016)"
classification: ["bill"]
subjects: ["Tax administration: Taxpayers' Rights Advocate: levy or notice to withhold: return of funds."]
status: "enacted"
primary_sponsors: ["Brough"]
version_count: 6
action_count: 23
vote_count: 5
first_action: "2015-02-27"
last_action: "2015-10-11"
source: "openstates"
source_identifier: "ocd-bill/86fae89d-48e7-4464-a114-a06865627dcb"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201520160AB1277"
source_hash: "0fb115e7a37868a0bcc18911d79d9bc9692113687f4258e69de1f9875138df5b"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["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](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB1277&version=20150AB127799INT)
2. **03/26/15 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB1277&version=20150AB127798AMD)
3. **04/29/15 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB1277&version=20150AB127797AMD)
4. **10/11/15 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB1277&version=20150AB127795CHP)
5. **AB1277** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201520160AB1277)
6. **08/27/15 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB1277&version=20150AB127796ENR)

## 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](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/86fae89d-48e7-4464-a114-a06865627dcb`. Confidence: reported (aggregated from official California legislature records).