Influence-Tools/republic-os
1
0
Fork 0
Code Issues Pull Requests Actions Packages Projects Releases Wiki Activity
Files
main
republic-os/legislation/us/states/ca/20152016/sb-540.md
T
Fabio 5a13be122b Legislation: batch E — CA TN VA VT WA WI WV WY 
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 17:28:36 -04:00

8.0 KiB
Raw Permalink Blame History

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 Franchise Tax Board: Taxpayers' Rights Advocate. The Katz-Harris Taxpayers' Bill of Rights Act establishes the position of Taxpayers' Rights Advocate and provides specified protections for taxpayers for purposes of, among other things, determining their correct tax liability. Existing law, until January 1, 2016, authorizes the Taxpayers' Rights Advocate to abate penalties, fees, additions to tax, or interest attributable to error of or unreasonable delay caused by the Franchise Tax Board, as specified. Existing law requires any relief granted in which the total reduction exceeds $500, as adjusted, to be submitted to the executive officer of the board for concurrence, and limits the total relief granted to $7,500, as adjusted. Existing law authorizes relief to be granted only if no significant aspect of the board's error or delay is attributed to the taxpayer, as provided. us/states/ca California Legislature 20152016 SB 540 California SB 540 (20152016)
bill
Franchise Tax Board: Taxpayers' Rights Advocate.
enacted
Hertzberg
8 30 7 2015-02-26 2015-10-06 openstates ocd-bill/c942dd0f-8c64-47b6-be8e-11d7076c50a7 http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201520160SB540 45368633d4e554762ca444aa01d24dd1d5dc50cf025d78c820fca454b4716503 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
bill
us-ca

California SB 540 (20152016) — Franchise Tax Board: Taxpayers' Rights Advocate.

The Katz-Harris Taxpayers' Bill of Rights Act establishes the position of Taxpayers' Rights Advocate and provides specified protections for taxpayers for purposes of, among other things, determining their correct tax liability. Existing law, until January 1, 2016, authorizes the Taxpayers' Rights Advocate to abate penalties, fees, additions to tax, or interest attributable to error of or unreasonable delay caused by the Franchise Tax Board, as specified. Existing law requires any relief granted in which the total reduction exceeds $500, as adjusted, to be submitted to the executive officer of the board for concurrence, and limits the total relief granted to $7,500, as adjusted. Existing law authorizes relief to be granted only if no significant aspect of the board's error or delay is attributed to the taxpayer, as provided.

Version chain

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

  1. 02/26/15 - Introduced (filed) — source
  2. 04/06/15 - Amended Senate (committee substitute) — source
  3. 04/15/15 - Amended Senate (committee substitute) — source
  4. 07/15/15 - Amended Assembly (committee substitute) — source
  5. 09/04/15 - Amended Assembly (committee substitute) — source
  6. 10/06/15 - Chaptered (committee substitute) — source
  7. SB540 (committee substitute) — source
  8. 09/10/15 - Enrolled (enrolled) — source

Votes

  • Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — 7–0 (pass) · upper
  • 3rd Reading — 36–0 (pass) · upper
  • Do pass as amended and be re-referred to the Committee on [Appropriations] — 9–0 (pass) · lower
  • Do pass. To Consent Calendar. — 17–0 (pass) · lower
  • Unfinished Business SB540 Hertzberg Concurrence — 39–0 (pass) · upper
  • SB 540 Hertzberg Senate Third Reading By BROUGH — 79–0 (pass) · lower
  • Do pass — 7–0 (pass) · upper

Sponsors

  • Hertzberg — primary (person)

Timeline

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

  • 2015-02-26 Introduced. Read first time. To Com. on RLS. for assignment. To print. introduction, reading-1
  • 2015-02-27 From printer. May be acted upon on or after March 29.
  • 2015-03-12 Referred to Com. on GOV. & F. referral-committee
  • 2015-03-27 Set for hearing April 15.
  • 2015-04-06 From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F. referral-committee, reading-2, amendment-passage, committee-passage, reading-1
  • 2015-04-09 April 15 set for first hearing canceled at the request of author.
  • 2015-04-10 Set for hearing April 22.
  • 2015-04-15 From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F. referral-committee, reading-2, amendment-passage, committee-passage, reading-1
  • 2015-04-22 From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 7. Noes 0. Page 725.) (April 22). Re-referred to Com. on APPR. referral-committee, committee-passage-favorable, committee-passage
  • 2015-04-24 Set for hearing May 4.
  • 2015-05-04 From committee: Do pass. (Ayes 7. Noes 0. Page 884.) (May 4). committee-passage-favorable, committee-passage
  • 2015-05-05 Read second time. Ordered to third reading. reading-2, reading-1
  • 2015-05-11 Read third time. Passed. (Ayes 36. Noes 0. Page 949.) Ordered to the Assembly. reading-3, passage, reading-1
  • 2015-05-11 In Assembly. Read first time. Held at Desk. reading-1
  • 2015-05-22 Referred to Com. on REV. & TAX. referral-committee
  • 2015-06-22 June 22 set for first hearing. Placed on REV. & TAX. suspense file.
  • 2015-07-14 From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (July 13). committee-passage-favorable, committee-passage, amendment-passage
  • 2015-07-15 Read second time and amended. Re-referred to Com. on APPR. referral-committee, reading-2, amendment-passage, reading-1
  • 2015-08-19 From committee: Do pass. Ordered to consent calendar. (Ayes 17. Noes 0.) (August 19). committee-passage-favorable, committee-passage
  • 2015-08-20 Read second time. Ordered to consent calendar. reading-2, reading-1
  • 2015-08-24 From consent calendar on motion of Assembly Member Cristina Garcia.
  • 2015-08-24 Ordered to third reading.
  • 2015-09-04 Read third time and amended. reading-3, amendment-passage, reading-1
  • 2015-09-04 Ordered to third reading.
  • 2015-09-08 Read third time. Passed. (Ayes 79. Noes 0. Page 2959.) Ordered to the Senate. reading-3, passage, reading-1
  • 2015-09-08 In Senate. Concurrence in Assembly amendments pending.
  • 2015-09-10 Assembly amendments concurred in. (Ayes 39. Noes 0. Page 2668.) Ordered to engrossing and enrolling. committee-passage-favorable, amendment-passage
  • 2015-09-15 Enrolled and presented to the Governor at 9:30 a.m.
  • 2015-10-06 Approved by the Governor. executive-signature
  • 2015-10-06 Chaptered by Secretary of State. Chapter 541, Statutes of 2015.

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/c942dd0f-8c64-47b6-be8e-11d7076c50a7. Confidence: reported (aggregated from official California legislature records).

Reference in New Issue View Git Blame Copy Permalink