republic-os/legislation/us/states/ca/20132014/ab-2009.md

---
type: "Bill"
title: "State Board of Equalization: administration: managed audit program."
description: "The Sales and Use Tax Law provides for a managed audit program, in which, if the State Board of Equalization determines a taxpayer's account is eligible for the program by meeting specified criteria and the taxpayer agrees to participate, the taxpayer examines its books, records, and equipment to determine if it has any unreported tax liability for the audit period, in compliance with the managed audit instructions provided by the board. Under that law, upon completion of the managed audit and verification by the board, interest on any unpaid liability is computed at 12 the rate that would otherwise be imposed for liabilities covered by the audit period."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20132014"
identifier: "AB 2009"
citation: "California AB 2009 (20132014)"
classification: ["bill"]
subjects: ["State Board of Equalization: administration: managed audit program."]
status: "enacted"
primary_sponsors: ["Weber"]
version_count: 6
action_count: 22
vote_count: 5
first_action: "2014-02-20"
last_action: "2014-07-09"
source: "openstates"
source_identifier: "ocd-bill/8a68a7be-8c24-4df5-8c71-f3bd3b78060c"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201320140AB2009"
source_hash: "be0649bd4da8d583cef1ce78de1651e524511856085aef0223f5b8aa921db3c7"
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 2009 (20132014) — State Board of Equalization: administration: managed audit program.

The Sales and Use Tax Law provides for a managed audit program, in which, if the State Board of Equalization determines a taxpayer's account is eligible for the program by meeting specified criteria and the taxpayer agrees to participate, the taxpayer examines its books, records, and equipment to determine if it has any unreported tax liability for the audit period, in compliance with the managed audit instructions provided by the board. Under that law, upon completion of the managed audit and verification by the board, interest on any unpaid liability is computed at 12 the rate that would otherwise be imposed for liabilities covered by the audit period.

## Version chain

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

1. **02/20/14 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB2009&version=20130AB200999INT)
2. **03/27/14 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB2009&version=20130AB200998AMD)
3. **04/10/14 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB2009&version=20130AB200997AMD)
4. **07/09/14 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB2009&version=20130AB200995CHP)
5. **AB2009** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201320140AB2009)
6. **06/30/14 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB2009&version=20130AB200996ENR)

## Votes

- Do pass, but re-refer to the Committee on Appropriations Recommend Consent. — **7–0** (pass) · upper
- AB 2009 WEBER Consent Calendar Second Day — **78–0** (pass) · lower
- Consent Calendar 2nd — **32–0** (pass) · upper
- Do pass and be re-referred to the Committee on Appropriations. — **9–0** (pass) · lower
- Do pass, to Consent Calendar. — **17–0** (pass) · lower

## Sponsors

- Weber — primary (person)

## Timeline

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

- **2014-02-20** Read first time. To print. `reading-1`
- **2014-02-21** From printer. May be heard in committee March 23.
- **2014-03-06** Referred to Com. on REV. & TAX. `referral-committee`
- **2014-03-27** From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. `amendment-introduction, amendment-passage, reading-2, reading-1`
- **2014-03-28** Re-referred to Com. on REV. & TAX. `referral-committee`
- **2014-04-07** In committee: Set, first hearing. Referred to REV. & TAX. suspense file. `referral-committee`
- **2014-04-10** From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. `amendment-introduction, amendment-passage, reading-2, reading-1`
- **2014-04-21** Re-referred to Com. on REV. & TAX. `referral-committee`
- **2014-04-29** From committee: Do pass and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (April 28). Re-referred to Com. on APPR. `committee-passage-favorable, referral-committee, committee-passage`
- **2014-05-07** From committee: Do pass. To consent calendar. (Ayes 17. Noes 0.) (May 7). `committee-passage-favorable, committee-passage`
- **2014-05-08** Read second time. Ordered to consent calendar. `reading-2, reading-1`
- **2014-05-15** Read third time. Passed. Ordered to the Senate. (Ayes 78. Noes 0. Page 4972.) `reading-3, reading-1, passage`
- **2014-05-15** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
- **2014-05-22** Referred to Com. on GOV. & F. `referral-committee`
- **2014-06-11** From committee: Do pass and re-refer to Com. on APPR. with recommendation: to consent calendar. (Ayes 7. Noes 0.) (June 11). Re-referred to Com. on APPR. `committee-passage-favorable, referral-committee, committee-passage`
- **2014-06-23** From committee: Be placed on second reading file pursuant to Senate Rule 28.8 and ordered to consent calendar. `committee-passage`
- **2014-06-24** Read second time. Ordered to consent calendar. `reading-2, reading-1`
- **2014-06-26** Read third time. Passed. Ordered to the Assembly. (Ayes 32. Noes 0. Page 4144.). `reading-3, reading-1, passage`
- **2014-06-26** In Assembly. Ordered to Engrossing and Enrolling. `committee-passage`
- **2014-07-02** Enrolled and presented to the Governor at 2:15 p.m.
- **2014-07-09** Approved by the Governor. `executive-signature`
- **2014-07-09** Chaptered by Secretary of State - Chapter 105, Statutes of 2014.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/8a68a7be-8c24-4df5-8c71-f3bd3b78060c`. Confidence: reported (aggregated from official California legislature records).