State Board of Equalization: California Department of Tax and Fee Administration: offer in compromise: extension.
The Sales and Use Tax Law, Use Fuel Tax Law, Cigarette and Tobacco Products Tax Law, Alcoholic Beverage Tax Law, Emergency Telephone Users Surcharge Act, Oil Spill Response, Prevention, and Administration Fees Law, Underground Storage Tank Maintenance Fee Law, Fee Collection Procedures Law, and Diesel Fuel Tax Law allow the State Board of Equalization or the California Department of Tax and Fee Administration where the State Board of Equalization's duties, powers, and responsibilities have been transferred to the department to accept an offer in compromise on a final tax liability, as defined, imposed under or in accordance with those laws if the liabilities are generated from a business that has been discontinued or transferred, where the taxpayer or feepayer no longer has a controlling interest or association with a similar business as the transferred or discontinued business. Before January 1, 2018, those laws allow the State Board of Equalization or department to accept an offer in compromise on a qualified final tax liability, as defined, regardless of whether the business has been discontinued or transferred or whether the taxpayer or feepayer has a controlling interest or association with a similar business as the transferred or discontinued business. Under these laws, a taxpayer or feepayer would be guilty of a felony if the taxpayer or feepayer conceals specified property or receives, withholds, destroys, mutilates, or falsifies specified items or makes a false statement related to the offer in compromise, as specified.
us/states/ca
California Legislature
20172018
AB 525
California AB 525 (20172018)
bill
State Board of Equalization: California Department of Tax and Fee Administration: offer in compromise: extension.
California AB 525 (20172018) — State Board of Equalization: California Department of Tax and Fee Administration: offer in compromise: extension.
The Sales and Use Tax Law, Use Fuel Tax Law, Cigarette and Tobacco Products Tax Law, Alcoholic Beverage Tax Law, Emergency Telephone Users Surcharge Act, Oil Spill Response, Prevention, and Administration Fees Law, Underground Storage Tank Maintenance Fee Law, Fee Collection Procedures Law, and Diesel Fuel Tax Law allow the State Board of Equalization or the California Department of Tax and Fee Administration where the State Board of Equalization's duties, powers, and responsibilities have been transferred to the department to accept an offer in compromise on a final tax liability, as defined, imposed under or in accordance with those laws if the liabilities are generated from a business that has been discontinued or transferred, where the taxpayer or feepayer no longer has a controlling interest or association with a similar business as the transferred or discontinued business. Before January 1, 2018, those laws allow the State Board of Equalization or department to accept an offer in compromise on a qualified final tax liability, as defined, regardless of whether the business has been discontinued or transferred or whether the taxpayer or feepayer has a controlling interest or association with a similar business as the transferred or discontinued business. Under these laws, a taxpayer or feepayer would be guilty of a felony if the taxpayer or feepayer conceals specified property or receives, withholds, destroys, mutilates, or falsifies specified items or makes a false statement related to the offer in compromise, as specified.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
The legislative action history — every referral, reading, and vote.
2017-02-13 Read first time. To print. reading-1
2017-02-14 From printer. May be heard in committee March 16.
2017-02-27 Referred to Com. on REV. & TAX. referral-committee
2017-03-20 In committee: Hearing postponed by committee.
2017-05-01 From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 10. Noes 0.) (April 24). amendment-passage, committee-passage, amendment-introduction
2017-05-02 Read second time and amended. reading-1, amendment-passage, reading-2
2017-05-03 Re-referred to Com. on APPR. referral-committee
2017-05-10 In committee: Set, first hearing. Referred to APPR. suspense file. referral-committee
2017-05-26 From committee: Do pass. (Ayes 17. Noes 0.) (May 26). committee-passage-favorable, committee-passage
2017-05-26 Read second time. Ordered to third reading. reading-2, reading-1
2017-05-30 Read third time. Passed. Ordered to the Senate. (Ayes 77. Noes 0. Page 1820.) reading-3, passage, reading-1
2017-05-30 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
2017-06-08 Referred to Com. on GOV. & F. referral-committee
2017-06-19 In committee: Hearing postponed by committee.
2017-07-05 From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (July 5). Re-referred to Com. on APPR. committee-passage-favorable, committee-passage, referral-committee
2017-07-17 From committee: Be ordered to second reading pursuant to Senate Rule 28.8. committee-passage, reading-2
2017-07-18 Read second time. Ordered to third reading. reading-2, reading-1
2017-08-31 Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 2333.). reading-3, passage, reading-1
2017-08-31 In Assembly. Ordered to Engrossing and Enrolling. committee-passage
2017-09-07 Enrolled and presented to the Governor at 3 p.m.
2017-09-25 Approved by the Governor. executive-signature
2017-09-25 Chaptered by Secretary of State - Chapter 272, Statutes of 2017.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/eb45c6ed-9d77-4ac3-9a3d-395d322ff025. Confidence: reported (aggregated from official California legislature records).
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