republic-os/legislation/us/states/ca/20112012/ab-318.md

---
type: "Bill"
title: "Franchise Tax Board: administration: penalties: legal holiday."
description: "The Personal Income Tax Law and the Corporation Tax Law establish specified dates for the filing of tax returns, and provide that if the last day for filing a return falls on a Saturday, Sunday, or other legal holiday, returns may be filed and payments made on the following day without penalty."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20112012"
identifier: "AB 318"
citation: "California AB 318 (20112012)"
classification: ["bill"]
subjects: ["Franchise Tax Board: administration: penalties: legal holiday."]
status: "enacted"
primary_sponsors: ["Skinner"]
version_count: 6
action_count: 26
vote_count: 6
first_action: "2011-02-09"
last_action: "2012-09-14"
source: "openstates"
source_identifier: "ocd-bill/5356add4-6738-4aec-80e9-5755eeda50f7"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201120120AB318"
source_hash: "127863ffab3b88906036d65f47358f8f458ed7cc908b0ec91d5c977c8576f0e6"
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 318 (20112012) — Franchise Tax Board: administration: penalties: legal holiday.

The Personal Income Tax Law and the Corporation Tax Law establish specified dates for the filing of tax returns, and provide that if the last day for filing a return falls on a Saturday, Sunday, or other legal holiday, returns may be filed and payments made on the following day without penalty.

## Version chain

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

1. **02/09/11 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120AB318&version=20110AB31899INT)
2. **01/04/12 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120AB318&version=20110AB31898AMD)
3. **08/14/12 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120AB318&version=20110AB31897AMD)
4. **09/14/12 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120AB318&version=20110AB31895CHP)
5. **AB318** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201120120AB318)
6. **08/29/12 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120AB318&version=20110AB31896ENR)

## Votes

- 3rd Reading AB318 Skinner By Hernandez — **24–14** (pass) · upper
- Do pass, but re-refer to the Committee on Appropriations Recommend Consent. — **8–0** (pass) · upper
- Do pass, to Consent Calendar. — **17–0** (pass) · lower
- AB 318 SKINNER Consent Calendar Second Day — **75–0** (pass) · lower
- AB 318 SKINNER Concurrence in Senate Amendments — **52–24** (pass) · lower
- Do pass and re-refer to Committee on Appropriations with recommendation: To Consent Calendar. — **9–0** (pass) · lower

## Sponsors

- Skinner — primary (person)

## Timeline

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

- **2011-02-09** Read first time. To print. `reading-1`
- **2011-02-10** From printer. May be heard in committee March 12.
- **2011-02-24** Referred to Com. on REV. & TAX. `referral-committee`
- **2011-04-04** In committee: Set, first hearing. Hearing canceled at the request of author.
- **2011-05-02** In committee: Set, second hearing. Hearing canceled at the request of author.
- **2012-01-04** 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, reading-1, amendment-passage`
- **2012-01-04** Re-referred to Com. on REV. & TAX. `referral-committee`
- **2012-01-10** From committee: Do pass and re-refer to Com. on APPR. with recommendation: to consent calendar. (Ayes 9. Noes 0.) (January 9). Re-referred to Com. on APPR. `referral-committee, committee-passage, committee-passage-favorable`
- **2012-01-19** From committee: Do pass. To consent calendar. (Ayes 17. Noes 0.) (January 19). `committee-passage, committee-passage-favorable`
- **2012-01-23** Read second time. Ordered to consent calendar. `reading-2, reading-1`
- **2012-01-26** Read third time. Passed. Ordered to the Senate. (Ayes 75. Noes 0. Page 3606.) `reading-3, reading-1, passage`
- **2012-01-26** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
- **2012-02-16** Referred to Com. on GOV. & F. `referral-committee`
- **2012-06-13** From committee: Do pass and re-refer to Com. on APPR. with recommendation: to consent calendar. (Ayes 8. Noes 0.) (June 13). Re-referred to Com. on APPR. `referral-committee, committee-passage, committee-passage-favorable`
- **2012-06-25** From committee: Be placed on second reading file pursuant to Senate Rule 28.8 and ordered to consent calendar. `committee-passage`
- **2012-06-26** Read second time. Ordered to consent calendar. `reading-2, reading-1`
- **2012-06-28** From consent calendar.
- **2012-06-28** Ordered to third reading.
- **2012-08-14** Read third time and amended. Ordered to second reading. `reading-3, reading-1, amendment-passage`
- **2012-08-15** Read second time. Ordered to third reading. `reading-2, reading-1`
- **2012-08-21** Read third time. Passed. Ordered to the Assembly. (Ayes 24. Noes 14. Page 4649.). `reading-3, reading-1, passage`
- **2012-08-22** In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 24 pursuant to Assembly Rule 77.
- **2012-08-24** Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 52. Noes 24. Page 6234.). `committee-passage-favorable, amendment-passage`
- **2012-08-31** Enrolled and presented to the Governor at 4:30 p.m.
- **2012-09-14** Approved by the Governor. `executive-signature`
- **2012-09-14** Chaptered by Secretary of State - Chapter 313, Statutes of 2012.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5356add4-6738-4aec-80e9-5755eeda50f7`. Confidence: reported (aggregated from official California legislature records).