Fabio
82 lines
5.0 KiB
Markdown
82 lines
5.0 KiB
Markdown
---
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type: "Bill"
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title: "Taxation."
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description: "(1) Existing law establishes the Office of Tax Appeals in state government. The office has the duty to conduct appeals hearings for the various taxes and fees administered by the California Department of Tax and Fee Administration and for the administrative appeals of state personal income taxes and corporation franchise and income taxes, which are administered by the Franchise Tax Board. Existing law establishes tax appeals panels within the office, each consisting of 3 administrative law judges."
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jurisdiction: "us/states/ca"
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legislature: "California Legislature"
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session: "20192020"
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identifier: "SB 92"
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citation: "California SB 92 (20192020)"
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classification: ["bill", "appropriation"]
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subjects: ["Taxation."]
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status: "enacted"
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primary_sponsors: ["Committee on Budget and Fiscal Review"]
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version_count: 5
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action_count: 19
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vote_count: 3
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first_action: "2019-01-10"
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last_action: "2019-06-27"
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source: "openstates"
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source_identifier: "ocd-bill/cf6fbd91-e6bd-4f16-b366-851bbac17f53"
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source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201920200SB92"
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source_hash: "dd11e70a99083c3d835b1da927e4a3068099f457ed536456768e1a4d3917abec"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-ca"]
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---
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# California SB 92 (20192020) — Taxation.
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(1) Existing law establishes the Office of Tax Appeals in state government. The office has the duty to conduct appeals hearings for the various taxes and fees administered by the California Department of Tax and Fee Administration and for the administrative appeals of state personal income taxes and corporation franchise and income taxes, which are administered by the Franchise Tax Board. Existing law establishes tax appeals panels within the office, each consisting of 3 administrative law judges.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **01/10/19 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB92&version=20190SB9299INT)
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2. **06/11/19 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB92&version=20190SB9298AMD)
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3. **06/27/19 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB92&version=20190SB9296CHP)
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4. **SB92** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201920200SB92)
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5. **06/19/19 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB92&version=20190SB9297ENR)
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## Votes
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- Unfinished Business SB92 B. & F.R. (Mitchell) Concurrence — **40–0** (pass) · upper
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- SB 92 B. & F. R. Senate Third Reading By TING — **76–0** (pass) · lower
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- 3rd Reading SB92 B. & F.R. — **27–9** (pass) · upper
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## Sponsors
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- Committee on Budget and Fiscal Review — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2019-01-10** Introduced. Read first time. To Com. on RLS. for assignment. To print. `introduction, reading-1`
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- **2019-01-11** From printer. May be acted upon on or after February 10.
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- **2019-01-24** Referred to Com. on B. & F.R. `referral-committee`
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- **2019-04-08** Withdrawn from committee. (Ayes 28. Noes 10. Page 582.)
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- **2019-04-08** Ordered to second reading.
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- **2019-04-09** Read second time. Ordered to third reading. `reading-1, reading-2`
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- **2019-04-11** Read third time. Passed. (Ayes 27. Noes 9. Page 668.) Ordered to the Assembly. `passage, reading-3, reading-1`
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- **2019-04-11** In Assembly. Read first time. Held at Desk. `reading-1`
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- **2019-05-02** Referred to Com. on BUDGET. `referral-committee`
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- **2019-06-11** From committee with author's amendments. Read second time and amended. Re-referred to Com. on BUDGET. `reading-1, reading-2, amendment-passage, committee-passage, referral-committee`
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- **2019-06-17** Withdrawn from committee.
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- **2019-06-17** Ordered to third reading.
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- **2019-06-17** Assembly Rule 63 and 96 suspended. (Ayes 59. Noes 12. Page 2297.)
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- **2019-06-17** Read third time. Passed. (Ayes 76. Noes 0. Page 2306.) Ordered to the Senate. `passage, reading-3, reading-1`
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- **2019-06-17** In Senate. Concurrence in Assembly amendments pending.
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- **2019-06-17** Assembly amendments concurred in. (Ayes 40. Noes 0. Page 1600.) Ordered to engrossing and enrolling. `amendment-passage, committee-passage-favorable`
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- **2019-06-25** Enrolled and presented to the Governor at 10 a.m.
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- **2019-06-27** Approved by the Governor. `executive-signature`
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- **2019-06-27** Chaptered by Secretary of State. Chapter 34, Statutes of 2019.
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/cf6fbd91-e6bd-4f16-b366-851bbac17f53`. Confidence: reported (aggregated from official California legislature records).
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