California Assembly Bill AB814 Introduced / Bill

 BILL NUMBER: AB 814INTRODUCED BILL TEXT INTRODUCED BY Assembly Member Daly FEBRUARY 26, 2015 An act to amend Section 34 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGEST AB 814, as introduced, Daly. Local tax payment. Under existing law, whenever an amount of money paid by a person to the state includes a sum that can be identified as intended as payment of a locally administered tax that should have been paid directly to a local government within the state, the state is authorized to pay the amount to the local government and notify the payor of its action. However, existing law prohibits this procedure from being followed unless the governing body of the local government has, by resolution, agreed with respect to those payments that a timely payment received by the state will be regarded as a timely payment to the local government concerned, as provided. This bill would make nonsubstantive changes to those provisions. Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no. THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS: SECTION 1. Section 34 of the Revenue and Taxation Code is amended to read: 34. Whenever an amount of money paid by a person to the state or any of its agencies includes a sum  which   that  can be identified as in fact intended as payment of a locally administered tax  which   that  should have been paid directly to a city, city and county, county or district within the state, the state or its agency may pay the amount to the local government entitled thereto and notify the payor of its action. This procedure, however, shall not be followed by the state or any of its agencies unless the governing body of the local government concerned has, by resolution, agreed with respect to  such   those  payments that a timely payment received by the state or its agency will be regarded as a timely payment to the local government concerned, and that it will process all claims with respect to  such   that  payment in the same manner as though the payment had been made to it in the first instance.