republic-os/legislation/us/states/ca/20212022/sb-824.md

---
type: "Bill"
title: "California Department of Tax and Fee Administration."
description: "(1) Existing law establishes the California Department of Tax and Fee Administration (department) and provides that the department is the successor to, and is vested with, all of the duties, powers, and responsibilities of the State Board of Equalization. Existing law authorizes the department to adopt regulations as necessary or appropriate to carry out the purposes of those provisions. Existing law exempts any standard, criterion, procedure, determination, rule, notice, or guideline established or issued by the department from the Administrative Procedure Act (APA) ."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20212022"
identifier: "SB 824"
citation: "California SB 824 (20212022)"
classification: ["bill"]
subjects: ["California Department of Tax and Fee Administration."]
status: "enacted"
primary_sponsors: ["Committee on Governance and Finance"]
version_count: 5
action_count: 23
vote_count: 6
first_action: "2021-03-11"
last_action: "2021-09-30"
source: "openstates"
source_identifier: "ocd-bill/86358015-c5fa-4d98-b179-2b8806d64375"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220SB824"
source_hash: "eabf54ba55d6d0df52cef02060bdcb21841bacf02f69d24a65dc0be4942ae8c5"
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 SB 824 (20212022) — California Department of Tax and Fee Administration.

(1) Existing law establishes the California Department of Tax and Fee Administration (department) and provides that the department is the successor to, and is vested with, all of the duties, powers, and responsibilities of the State Board of Equalization. Existing law authorizes the department to adopt regulations as necessary or appropriate to carry out the purposes of those provisions. Existing law exempts any standard, criterion, procedure, determination, rule, notice, or guideline established or issued by the department from the Administrative Procedure Act (APA) .

## Version chain

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

1. **03/11/21 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB824&version=20210SB82499INT)
2. **06/14/21 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB824&version=20210SB82498AMD)
3. **09/30/21 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB824&version=20210SB82496CHP)
4. **SB824** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220SB824)
5. **09/01/21 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB824&version=20210SB82497ENR)

## Votes

- Do pass. To Consent Calendar. — **13–0** (pass) · lower
- Special Consent SB824 GOV. & F. — **39–0** (pass) · upper
- Do pass and be re-referred to the Committee on [Appropriations] with recommendation: To Consent Calendar — **11–0** (pass) · lower
- SB 824 GOV.& F. Consent Calendar Second Day — **73–0** (pass) · lower
- Consent Calendar SB824 GOV. & F. — **37–0** (pass) · upper
- Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — **5–0** (pass) · upper

## Sponsors

- Committee on Governance and Finance — primary (person)

## Timeline

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

- **2021-03-11** Introduced. Read first time. To Com. on RLS. for assignment. To print. `introduction, reading-1`
- **2021-03-11** Article IV Section 8(a) of the Constitution and Joint Rule 55 dispensed with February 22, 2021, suspending the 30 calendar day requirement.
- **2021-03-12** From printer.
- **2021-03-24** Referred to Com. on GOV. & F. `referral-committee`
- **2021-04-13** Set for hearing April 22.
- **2021-04-26** From committee: Do pass and re-refer to Com. on APPR with recommendation: To consent calendar. (Ayes 5. Noes 0. Page 897.) (April 22). Re-referred to Com. on APPR. `committee-passage, committee-passage-favorable, referral-committee`
- **2021-04-27** Set for hearing May 3.
- **2021-05-04** From committee: Be ordered to second reading pursuant to Senate Rule 28.8 and ordered to consent calendar. `committee-passage, reading-2`
- **2021-05-05** Read second time. Ordered to consent calendar. `reading-1, reading-2`
- **2021-05-10** Read third time. Passed. (Ayes 37. Noes 0. Page 1062.) Ordered to the Assembly. `passage, reading-1, reading-3`
- **2021-05-10** In Assembly. Read first time. Held at Desk. `reading-1`
- **2021-05-20** Referred to Com. on REV. & TAX. `referral-committee`
- **2021-06-14** From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. `amendment-passage, committee-passage, reading-1, reading-2, referral-committee`
- **2021-06-22** From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 11. Noes 0.) (June 21). Re-referred to Com. on APPR. `committee-passage, committee-passage-favorable, referral-committee`
- **2021-07-14** From committee: Do pass. Ordered to consent calendar. (Ayes 13. Noes 0.) (July 14). `committee-passage, committee-passage-favorable`
- **2021-07-15** Read second time. Ordered to consent calendar. `reading-1, reading-2`
- **2021-08-19** Read third time. Passed. (Ayes 73. Noes 0. Page 2440.) Ordered to the Senate. `passage, reading-1, reading-3`
- **2021-08-19** In Senate. Concurrence in Assembly amendments pending.
- **2021-08-23** Ordered to special consent calendar.
- **2021-08-30** Assembly amendments concurred in. (Ayes 39. Noes 0. Page 2244.) Ordered to engrossing and enrolling. `amendment-passage, committee-passage-favorable`
- **2021-09-03** Enrolled and presented to the Governor at 2 p.m.
- **2021-09-30** Approved by the Governor. `executive-signature`
- **2021-09-30** Chaptered by Secretary of State. Chapter 432, Statutes of 2021. `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/86358015-c5fa-4d98-b179-2b8806d64375`. Confidence: reported (aggregated from official California legislature records).