Amended IN Senate June 29, 2017 Amended IN Assembly April 04, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 1410Introduced by Assembly Member Wood(Principal coauthor: Senator McGuire)February 17, 2017 An act to amend Sections 34012, 34014, and 34015 of, and to add Section 34012.5 to, the Revenue and Taxation Code, relating to taxation. add and repeal Section 12469 of the Government Code, and to amend Section 1465.7 of the Penal Code, relating to penalty assessments.LEGISLATIVE COUNSEL'S DIGESTAB 1410, as amended, Wood. Taxation: marijuana cultivation tax. Motor vehicle violation penalty assessments.(1) Existing law imposes various penalty assessments upon every fine, penalty, or forfeiture imposed and collected by the court for all criminal offenses, including a violation of a section of the Vehicle Code or any local ordinance adopted pursuant to the Vehicle Code. These include, but are not limited to, a state penalty in the amount of $10 for every $10 imposed and collected by the court for a criminal offense to be deposited into the State Penalty Fund and a county general fund, a state surcharge of 20% upon every fine, penalty, or forfeiture imposed and collected by the court for a criminal offense to be deposited into the General Fund, a state court construction penalty in the amount of $5 for every $10 imposed and collected by the court for a criminal offense to be deposited into the State Court Facilities Construction Fund, and a penalty in the amount of $4 for every $10 imposed and collected by the court for a criminal offense to be deposited into the states DNA Identification Fund. Existing law also requires an additional penalty of $1 for every $10 or part thereof to be levied in each county upon every fine, penalty, or forfeiture imposed and collected by the courts for all criminal offenses, as specified, and requires the collected penalties to be deposited into a countys DNA Identification Fund to be used, among other purposes, to reimburse local sheriffs or other law enforcement agencies for the collection of DNA specimens, samples, and print impressions.This bill would require the Controller to audit the apportionment and allocation of funds received by a state or local entity from a penalty assessment imposed, pursuant to specified provisions, for a criminal offense involving a violation of the Vehicle Code or any local ordinance adopted pursuant to the Vehicle Code. The bill would require the audit to include information about the financial status of any program that is funded, in whole or in part, by the penalty assessment, a 3-year history of the funds received, and a summary of the services provided by a program that is funded, in whole or in part, by the penalty assessment. The bill would require the Controller to compile this information and submit a report to the public safety committee of each house of the Legislature on or before December 1, 2018, as specified.(2) Under existing law, the Emergency Medical Air Transportation Act, a penalty of $4 is imposed upon every conviction for a violation of the Vehicle Code, or a local ordinance adopted pursuant to the Vehicle Code, other than a parking offense. Existing law requires the county or the court that imposed the fine to transfer the moneys collected pursuant to this act to the Emergency Medical Air Transportation Act Fund. Under existing law, the assessment of these penalties will terminate on January 1, 2018, and any moneys unexpended and unencumbered in the Emergency Medical Air Transportation Act Fund on June 30, 2019, will transfer to the General Fund. Existing law repeals the Emergency Medical Air Transportation Act on January 1, 2020.This bill would require the Controller to transfer 40% of the state surcharge described in paragraph (1) above from the General Fund to the Emergency Medical Air Transportation Act Fund.The Control, Regulate and Tax Adult Use of Marijuana Act, an initiative measure approved as Proposition 64 at the November 8, 2016, statewide general election, on and after January 1, 2018, imposes a cultivation tax, which the State Board of Equalization administers and collects pursuant to the Fee Collection Procedures Law, on all harvested marijuana that enters the commercial market upon all persons required to be licensed to cultivate marijuana pursuant to that act and the Medical Cannabis Regulation and Safety Act. The Control, Regulate and Tax Adult Use of Marijuana Act requires, on or before the last day of the month following each quarterly period, a tax return for the cultivation tax for the preceding quarterly period to be filed with the State Board of Equalization by each person required to be licensed for cultivation under that act and the Medical Cannabis Regulation and Safety Act. Under existing law, a violation of provisions relating to the cultivation tax is a crime unless otherwise specified.This bill, at the time that any payment or consideration is tendered to the taxpayer, or at the time of completion of all quality assurance, inspection, and testing or when that quality assurance, inspection, and testing should have been completed, whichever is earlier, would instead authorize, if requested by the taxpayer, a person required to be licensed as a distributor under the act and the Medical Cannabis Regulation and Safety Act to collect the cultivation tax from the taxpayer and give to the taxpayer a receipt in the manner and form prescribed by the board, except as specified. By expanding the application of the Fee Collection Procedures Law, which imposes criminal penalties for various acts, this bill would impose a state-mandated local program. This bill would provide that the tax that the person required to be licensed as a distributor collected, and any amount unreturned to the taxpayer which is not tax but was collected from the taxpayer under the representation by the person required to be licensed as a distributor that it was tax, constitute debts owed to the state by the person required to be licensed as a distributor.This bill would require the person required to be licensed as a distributor who collects the tax pursuant to these provisions to file the tax return instead of the person required to be licensed for cultivation, except as specified. The bill would also require all persons required to be licensed as a distributors who are authorized to collect the tax to obtain a separate permit at no charge. The bill would provide that any person required to obtain this permit who engages in business as a distributor without a permit or after a permit has been canceled, suspended, or revoked, and each officer of any corporation that so engages in business, is guilty of a misdemeanor. By creating a new crime, this bill would impose a state-mandated local program.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that no reimbursement is required by this act for a specified reason.The Control, Regulate and Tax Adult Use of Marijuana Act authorizes the Legislature to amend the act to further the purposes and intent of the act with a 23 vote of the membership of both houses of the Legislature, except as provided.This bill would declare that its provisions further specified purposes and intent of the Control, Regulate and Tax Adult Use of Marijuana Act.Digest Key Vote: TWO_THIRDSMAJORITY Appropriation: NO Fiscal Committee: YES Local Program: YESNO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 12469 is added to the Government Code, to read:12469. (a) The Controller shall audit the apportionment and allocation of funds received by a state or local entity from a penalty assessment imposed pursuant to a provision specified in subdivision (b) for a criminal offense involving a violation of the Vehicle Code or any local ordinance adopted pursuant to the Vehicle Code. This audit shall include all of the following information:(1) The financial status of any program that is funded, in whole or in part, by the penalty assessment and a three-year history of the funds received.(2) A summary of the services provided by a program that is funded, in whole or in part, by the penalty assessment.(b) Subdivision (a) applies to a penalty assessment imposed pursuant to any of the following:(1) Subdivision (a) of Section 70372.(2) Section 76000.(3) Section 76000.5.(4) Subdivision (c) of Section 76000.10.(5) Section 76104.6.(6) Section 76104.7.(7) Section 1464 of the Penal Code.(8) Section 1465.7 of the Penal Code.(c) The Controller shall compile the information described in subdivision (a) and submit a report to the public safety committee of each house of the Legislature on or before December 1, 2018.(d) This section shall remain in effect only until December 1, 2022, and as of that date is repealed.SEC. 2. Section 1465.7 of the Penal Code is amended to read:1465.7. (a) A state surcharge of 20 percent shall be levied on the base fine used to calculate the state penalty assessment as specified in subdivision (a) of Section 1464.(b) This surcharge shall be in addition to the state penalty assessed pursuant to Section 1464 of the Penal Code and may not be included in the base fine used to calculate the state penalty assessment as specified in subdivision (a) of Section 1464.(c) After a determination by the court of the amount due, the clerk of the court shall cause the amount of the state surcharge collected to be transmitted to the General Fund.(d) (1) Notwithstanding Chapter 12 (commencing with Section 76000) of Title 8 of the Government Code and subdivision (b) of Section 68090.8 of the Government Code, the full amount of the surcharge shall be transmitted to the State Treasury to be deposited in the General Fund. Of the amount collected from the total amount of the fines, penalties, and surcharges imposed, the amount of the surcharge established by this section shall be transmitted to the State Treasury to be deposited in the General Fund.(2) The Controller shall transfer 40 percent of the state surcharge from the General Fund to the Emergency Medical Air Transportation Act Fund described in Section 76000.10 of the Government Code.(e) When any deposited bail is made for an offense to which this section applies, and for which a court appearance is not mandatory, the person making the deposit shall also deposit a sufficient amount to include the surcharge prescribed by this section.(f) When amounts owed by an offender as a result of a conviction are paid in installment payments, payments shall be credited pursuant to Section 1203.1d. The amount of the surcharge established by this section shall be transmitted to the State Treasury prior to the county retaining or disbursing the remaining amount of the fines, penalties, and forfeitures imposed.(g) Notwithstanding Sections 40512.6 and 42007 of the Vehicle Code, the term total bail as used in subdivision (a) of Section 42007 of the Vehicle Code does not include the surcharge set forth in this section. The surcharge set forth in this section shall be levied on what would have been the base fine had the provisions of Section 42007 not been invoked and the proceeds from the imposition of the surcharge shall be treated as otherwise set forth in this section.
Amended IN Senate June 29, 2017 Amended IN Assembly April 04, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 1410Introduced by Assembly Member Wood(Principal coauthor: Senator McGuire)February 17, 2017 An act to amend Sections 34012, 34014, and 34015 of, and to add Section 34012.5 to, the Revenue and Taxation Code, relating to taxation. add and repeal Section 12469 of the Government Code, and to amend Section 1465.7 of the Penal Code, relating to penalty assessments.LEGISLATIVE COUNSEL'S DIGESTAB 1410, as amended, Wood. Taxation: marijuana cultivation tax. Motor vehicle violation penalty assessments.(1) Existing law imposes various penalty assessments upon every fine, penalty, or forfeiture imposed and collected by the court for all criminal offenses, including a violation of a section of the Vehicle Code or any local ordinance adopted pursuant to the Vehicle Code. These include, but are not limited to, a state penalty in the amount of $10 for every $10 imposed and collected by the court for a criminal offense to be deposited into the State Penalty Fund and a county general fund, a state surcharge of 20% upon every fine, penalty, or forfeiture imposed and collected by the court for a criminal offense to be deposited into the General Fund, a state court construction penalty in the amount of $5 for every $10 imposed and collected by the court for a criminal offense to be deposited into the State Court Facilities Construction Fund, and a penalty in the amount of $4 for every $10 imposed and collected by the court for a criminal offense to be deposited into the states DNA Identification Fund. Existing law also requires an additional penalty of $1 for every $10 or part thereof to be levied in each county upon every fine, penalty, or forfeiture imposed and collected by the courts for all criminal offenses, as specified, and requires the collected penalties to be deposited into a countys DNA Identification Fund to be used, among other purposes, to reimburse local sheriffs or other law enforcement agencies for the collection of DNA specimens, samples, and print impressions.This bill would require the Controller to audit the apportionment and allocation of funds received by a state or local entity from a penalty assessment imposed, pursuant to specified provisions, for a criminal offense involving a violation of the Vehicle Code or any local ordinance adopted pursuant to the Vehicle Code. The bill would require the audit to include information about the financial status of any program that is funded, in whole or in part, by the penalty assessment, a 3-year history of the funds received, and a summary of the services provided by a program that is funded, in whole or in part, by the penalty assessment. The bill would require the Controller to compile this information and submit a report to the public safety committee of each house of the Legislature on or before December 1, 2018, as specified.(2) Under existing law, the Emergency Medical Air Transportation Act, a penalty of $4 is imposed upon every conviction for a violation of the Vehicle Code, or a local ordinance adopted pursuant to the Vehicle Code, other than a parking offense. Existing law requires the county or the court that imposed the fine to transfer the moneys collected pursuant to this act to the Emergency Medical Air Transportation Act Fund. Under existing law, the assessment of these penalties will terminate on January 1, 2018, and any moneys unexpended and unencumbered in the Emergency Medical Air Transportation Act Fund on June 30, 2019, will transfer to the General Fund. Existing law repeals the Emergency Medical Air Transportation Act on January 1, 2020.This bill would require the Controller to transfer 40% of the state surcharge described in paragraph (1) above from the General Fund to the Emergency Medical Air Transportation Act Fund.The Control, Regulate and Tax Adult Use of Marijuana Act, an initiative measure approved as Proposition 64 at the November 8, 2016, statewide general election, on and after January 1, 2018, imposes a cultivation tax, which the State Board of Equalization administers and collects pursuant to the Fee Collection Procedures Law, on all harvested marijuana that enters the commercial market upon all persons required to be licensed to cultivate marijuana pursuant to that act and the Medical Cannabis Regulation and Safety Act. The Control, Regulate and Tax Adult Use of Marijuana Act requires, on or before the last day of the month following each quarterly period, a tax return for the cultivation tax for the preceding quarterly period to be filed with the State Board of Equalization by each person required to be licensed for cultivation under that act and the Medical Cannabis Regulation and Safety Act. Under existing law, a violation of provisions relating to the cultivation tax is a crime unless otherwise specified.This bill, at the time that any payment or consideration is tendered to the taxpayer, or at the time of completion of all quality assurance, inspection, and testing or when that quality assurance, inspection, and testing should have been completed, whichever is earlier, would instead authorize, if requested by the taxpayer, a person required to be licensed as a distributor under the act and the Medical Cannabis Regulation and Safety Act to collect the cultivation tax from the taxpayer and give to the taxpayer a receipt in the manner and form prescribed by the board, except as specified. By expanding the application of the Fee Collection Procedures Law, which imposes criminal penalties for various acts, this bill would impose a state-mandated local program. This bill would provide that the tax that the person required to be licensed as a distributor collected, and any amount unreturned to the taxpayer which is not tax but was collected from the taxpayer under the representation by the person required to be licensed as a distributor that it was tax, constitute debts owed to the state by the person required to be licensed as a distributor.This bill would require the person required to be licensed as a distributor who collects the tax pursuant to these provisions to file the tax return instead of the person required to be licensed for cultivation, except as specified. The bill would also require all persons required to be licensed as a distributors who are authorized to collect the tax to obtain a separate permit at no charge. The bill would provide that any person required to obtain this permit who engages in business as a distributor without a permit or after a permit has been canceled, suspended, or revoked, and each officer of any corporation that so engages in business, is guilty of a misdemeanor. By creating a new crime, this bill would impose a state-mandated local program.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that no reimbursement is required by this act for a specified reason.The Control, Regulate and Tax Adult Use of Marijuana Act authorizes the Legislature to amend the act to further the purposes and intent of the act with a 23 vote of the membership of both houses of the Legislature, except as provided.This bill would declare that its provisions further specified purposes and intent of the Control, Regulate and Tax Adult Use of Marijuana Act.Digest Key Vote: TWO_THIRDSMAJORITY Appropriation: NO Fiscal Committee: YES Local Program: YESNO
Amended IN Senate June 29, 2017 Amended IN Assembly April 04, 2017
Amended IN Senate June 29, 2017
Amended IN Assembly April 04, 2017
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
Assembly Bill No. 1410
Introduced by Assembly Member Wood(Principal coauthor: Senator McGuire)February 17, 2017
Introduced by Assembly Member Wood(Principal coauthor: Senator McGuire)
February 17, 2017
An act to amend Sections 34012, 34014, and 34015 of, and to add Section 34012.5 to, the Revenue and Taxation Code, relating to taxation. add and repeal Section 12469 of the Government Code, and to amend Section 1465.7 of the Penal Code, relating to penalty assessments.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 1410, as amended, Wood. Taxation: marijuana cultivation tax. Motor vehicle violation penalty assessments.
(1) Existing law imposes various penalty assessments upon every fine, penalty, or forfeiture imposed and collected by the court for all criminal offenses, including a violation of a section of the Vehicle Code or any local ordinance adopted pursuant to the Vehicle Code. These include, but are not limited to, a state penalty in the amount of $10 for every $10 imposed and collected by the court for a criminal offense to be deposited into the State Penalty Fund and a county general fund, a state surcharge of 20% upon every fine, penalty, or forfeiture imposed and collected by the court for a criminal offense to be deposited into the General Fund, a state court construction penalty in the amount of $5 for every $10 imposed and collected by the court for a criminal offense to be deposited into the State Court Facilities Construction Fund, and a penalty in the amount of $4 for every $10 imposed and collected by the court for a criminal offense to be deposited into the states DNA Identification Fund. Existing law also requires an additional penalty of $1 for every $10 or part thereof to be levied in each county upon every fine, penalty, or forfeiture imposed and collected by the courts for all criminal offenses, as specified, and requires the collected penalties to be deposited into a countys DNA Identification Fund to be used, among other purposes, to reimburse local sheriffs or other law enforcement agencies for the collection of DNA specimens, samples, and print impressions.This bill would require the Controller to audit the apportionment and allocation of funds received by a state or local entity from a penalty assessment imposed, pursuant to specified provisions, for a criminal offense involving a violation of the Vehicle Code or any local ordinance adopted pursuant to the Vehicle Code. The bill would require the audit to include information about the financial status of any program that is funded, in whole or in part, by the penalty assessment, a 3-year history of the funds received, and a summary of the services provided by a program that is funded, in whole or in part, by the penalty assessment. The bill would require the Controller to compile this information and submit a report to the public safety committee of each house of the Legislature on or before December 1, 2018, as specified.(2) Under existing law, the Emergency Medical Air Transportation Act, a penalty of $4 is imposed upon every conviction for a violation of the Vehicle Code, or a local ordinance adopted pursuant to the Vehicle Code, other than a parking offense. Existing law requires the county or the court that imposed the fine to transfer the moneys collected pursuant to this act to the Emergency Medical Air Transportation Act Fund. Under existing law, the assessment of these penalties will terminate on January 1, 2018, and any moneys unexpended and unencumbered in the Emergency Medical Air Transportation Act Fund on June 30, 2019, will transfer to the General Fund. Existing law repeals the Emergency Medical Air Transportation Act on January 1, 2020.This bill would require the Controller to transfer 40% of the state surcharge described in paragraph (1) above from the General Fund to the Emergency Medical Air Transportation Act Fund.The Control, Regulate and Tax Adult Use of Marijuana Act, an initiative measure approved as Proposition 64 at the November 8, 2016, statewide general election, on and after January 1, 2018, imposes a cultivation tax, which the State Board of Equalization administers and collects pursuant to the Fee Collection Procedures Law, on all harvested marijuana that enters the commercial market upon all persons required to be licensed to cultivate marijuana pursuant to that act and the Medical Cannabis Regulation and Safety Act. The Control, Regulate and Tax Adult Use of Marijuana Act requires, on or before the last day of the month following each quarterly period, a tax return for the cultivation tax for the preceding quarterly period to be filed with the State Board of Equalization by each person required to be licensed for cultivation under that act and the Medical Cannabis Regulation and Safety Act. Under existing law, a violation of provisions relating to the cultivation tax is a crime unless otherwise specified.This bill, at the time that any payment or consideration is tendered to the taxpayer, or at the time of completion of all quality assurance, inspection, and testing or when that quality assurance, inspection, and testing should have been completed, whichever is earlier, would instead authorize, if requested by the taxpayer, a person required to be licensed as a distributor under the act and the Medical Cannabis Regulation and Safety Act to collect the cultivation tax from the taxpayer and give to the taxpayer a receipt in the manner and form prescribed by the board, except as specified. By expanding the application of the Fee Collection Procedures Law, which imposes criminal penalties for various acts, this bill would impose a state-mandated local program. This bill would provide that the tax that the person required to be licensed as a distributor collected, and any amount unreturned to the taxpayer which is not tax but was collected from the taxpayer under the representation by the person required to be licensed as a distributor that it was tax, constitute debts owed to the state by the person required to be licensed as a distributor.This bill would require the person required to be licensed as a distributor who collects the tax pursuant to these provisions to file the tax return instead of the person required to be licensed for cultivation, except as specified. The bill would also require all persons required to be licensed as a distributors who are authorized to collect the tax to obtain a separate permit at no charge. The bill would provide that any person required to obtain this permit who engages in business as a distributor without a permit or after a permit has been canceled, suspended, or revoked, and each officer of any corporation that so engages in business, is guilty of a misdemeanor. By creating a new crime, this bill would impose a state-mandated local program.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that no reimbursement is required by this act for a specified reason.The Control, Regulate and Tax Adult Use of Marijuana Act authorizes the Legislature to amend the act to further the purposes and intent of the act with a 23 vote of the membership of both houses of the Legislature, except as provided.This bill would declare that its provisions further specified purposes and intent of the Control, Regulate and Tax Adult Use of Marijuana Act.
(1) Existing law imposes various penalty assessments upon every fine, penalty, or forfeiture imposed and collected by the court for all criminal offenses, including a violation of a section of the Vehicle Code or any local ordinance adopted pursuant to the Vehicle Code. These include, but are not limited to, a state penalty in the amount of $10 for every $10 imposed and collected by the court for a criminal offense to be deposited into the State Penalty Fund and a county general fund, a state surcharge of 20% upon every fine, penalty, or forfeiture imposed and collected by the court for a criminal offense to be deposited into the General Fund, a state court construction penalty in the amount of $5 for every $10 imposed and collected by the court for a criminal offense to be deposited into the State Court Facilities Construction Fund, and a penalty in the amount of $4 for every $10 imposed and collected by the court for a criminal offense to be deposited into the states DNA Identification Fund. Existing law also requires an additional penalty of $1 for every $10 or part thereof to be levied in each county upon every fine, penalty, or forfeiture imposed and collected by the courts for all criminal offenses, as specified, and requires the collected penalties to be deposited into a countys DNA Identification Fund to be used, among other purposes, to reimburse local sheriffs or other law enforcement agencies for the collection of DNA specimens, samples, and print impressions.
This bill would require the Controller to audit the apportionment and allocation of funds received by a state or local entity from a penalty assessment imposed, pursuant to specified provisions, for a criminal offense involving a violation of the Vehicle Code or any local ordinance adopted pursuant to the Vehicle Code. The bill would require the audit to include information about the financial status of any program that is funded, in whole or in part, by the penalty assessment, a 3-year history of the funds received, and a summary of the services provided by a program that is funded, in whole or in part, by the penalty assessment. The bill would require the Controller to compile this information and submit a report to the public safety committee of each house of the Legislature on or before December 1, 2018, as specified.
(2) Under existing law, the Emergency Medical Air Transportation Act, a penalty of $4 is imposed upon every conviction for a violation of the Vehicle Code, or a local ordinance adopted pursuant to the Vehicle Code, other than a parking offense. Existing law requires the county or the court that imposed the fine to transfer the moneys collected pursuant to this act to the Emergency Medical Air Transportation Act Fund. Under existing law, the assessment of these penalties will terminate on January 1, 2018, and any moneys unexpended and unencumbered in the Emergency Medical Air Transportation Act Fund on June 30, 2019, will transfer to the General Fund. Existing law repeals the Emergency Medical Air Transportation Act on January 1, 2020.
This bill would require the Controller to transfer 40% of the state surcharge described in paragraph (1) above from the General Fund to the Emergency Medical Air Transportation Act Fund.
The Control, Regulate and Tax Adult Use of Marijuana Act, an initiative measure approved as Proposition 64 at the November 8, 2016, statewide general election, on and after January 1, 2018, imposes a cultivation tax, which the State Board of Equalization administers and collects pursuant to the Fee Collection Procedures Law, on all harvested marijuana that enters the commercial market upon all persons required to be licensed to cultivate marijuana pursuant to that act and the Medical Cannabis Regulation and Safety Act. The Control, Regulate and Tax Adult Use of Marijuana Act requires, on or before the last day of the month following each quarterly period, a tax return for the cultivation tax for the preceding quarterly period to be filed with the State Board of Equalization by each person required to be licensed for cultivation under that act and the Medical Cannabis Regulation and Safety Act. Under existing law, a violation of provisions relating to the cultivation tax is a crime unless otherwise specified.
This bill, at the time that any payment or consideration is tendered to the taxpayer, or at the time of completion of all quality assurance, inspection, and testing or when that quality assurance, inspection, and testing should have been completed, whichever is earlier, would instead authorize, if requested by the taxpayer, a person required to be licensed as a distributor under the act and the Medical Cannabis Regulation and Safety Act to collect the cultivation tax from the taxpayer and give to the taxpayer a receipt in the manner and form prescribed by the board, except as specified. By expanding the application of the Fee Collection Procedures Law, which imposes criminal penalties for various acts, this bill would impose a state-mandated local program. This bill would provide that the tax that the person required to be licensed as a distributor collected, and any amount unreturned to the taxpayer which is not tax but was collected from the taxpayer under the representation by the person required to be licensed as a distributor that it was tax, constitute debts owed to the state by the person required to be licensed as a distributor.
This bill would require the person required to be licensed as a distributor who collects the tax pursuant to these provisions to file the tax return instead of the person required to be licensed for cultivation, except as specified. The bill would also require all persons required to be licensed as a distributors who are authorized to collect the tax to obtain a separate permit at no charge. The bill would provide that any person required to obtain this permit who engages in business as a distributor without a permit or after a permit has been canceled, suspended, or revoked, and each officer of any corporation that so engages in business, is guilty of a misdemeanor. By creating a new crime, this bill would impose a state-mandated local program.
The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.
This bill would provide that no reimbursement is required by this act for a specified reason.
The Control, Regulate and Tax Adult Use of Marijuana Act authorizes the Legislature to amend the act to further the purposes and intent of the act with a 23 vote of the membership of both houses of the Legislature, except as provided.
This bill would declare that its provisions further specified purposes and intent of the Control, Regulate and Tax Adult Use of Marijuana Act.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 12469 is added to the Government Code, to read:12469. (a) The Controller shall audit the apportionment and allocation of funds received by a state or local entity from a penalty assessment imposed pursuant to a provision specified in subdivision (b) for a criminal offense involving a violation of the Vehicle Code or any local ordinance adopted pursuant to the Vehicle Code. This audit shall include all of the following information:(1) The financial status of any program that is funded, in whole or in part, by the penalty assessment and a three-year history of the funds received.(2) A summary of the services provided by a program that is funded, in whole or in part, by the penalty assessment.(b) Subdivision (a) applies to a penalty assessment imposed pursuant to any of the following:(1) Subdivision (a) of Section 70372.(2) Section 76000.(3) Section 76000.5.(4) Subdivision (c) of Section 76000.10.(5) Section 76104.6.(6) Section 76104.7.(7) Section 1464 of the Penal Code.(8) Section 1465.7 of the Penal Code.(c) The Controller shall compile the information described in subdivision (a) and submit a report to the public safety committee of each house of the Legislature on or before December 1, 2018.(d) This section shall remain in effect only until December 1, 2022, and as of that date is repealed.SEC. 2. Section 1465.7 of the Penal Code is amended to read:1465.7. (a) A state surcharge of 20 percent shall be levied on the base fine used to calculate the state penalty assessment as specified in subdivision (a) of Section 1464.(b) This surcharge shall be in addition to the state penalty assessed pursuant to Section 1464 of the Penal Code and may not be included in the base fine used to calculate the state penalty assessment as specified in subdivision (a) of Section 1464.(c) After a determination by the court of the amount due, the clerk of the court shall cause the amount of the state surcharge collected to be transmitted to the General Fund.(d) (1) Notwithstanding Chapter 12 (commencing with Section 76000) of Title 8 of the Government Code and subdivision (b) of Section 68090.8 of the Government Code, the full amount of the surcharge shall be transmitted to the State Treasury to be deposited in the General Fund. Of the amount collected from the total amount of the fines, penalties, and surcharges imposed, the amount of the surcharge established by this section shall be transmitted to the State Treasury to be deposited in the General Fund.(2) The Controller shall transfer 40 percent of the state surcharge from the General Fund to the Emergency Medical Air Transportation Act Fund described in Section 76000.10 of the Government Code.(e) When any deposited bail is made for an offense to which this section applies, and for which a court appearance is not mandatory, the person making the deposit shall also deposit a sufficient amount to include the surcharge prescribed by this section.(f) When amounts owed by an offender as a result of a conviction are paid in installment payments, payments shall be credited pursuant to Section 1203.1d. The amount of the surcharge established by this section shall be transmitted to the State Treasury prior to the county retaining or disbursing the remaining amount of the fines, penalties, and forfeitures imposed.(g) Notwithstanding Sections 40512.6 and 42007 of the Vehicle Code, the term total bail as used in subdivision (a) of Section 42007 of the Vehicle Code does not include the surcharge set forth in this section. The surcharge set forth in this section shall be levied on what would have been the base fine had the provisions of Section 42007 not been invoked and the proceeds from the imposition of the surcharge shall be treated as otherwise set forth in this section.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Section 12469 is added to the Government Code, to read:12469. (a) The Controller shall audit the apportionment and allocation of funds received by a state or local entity from a penalty assessment imposed pursuant to a provision specified in subdivision (b) for a criminal offense involving a violation of the Vehicle Code or any local ordinance adopted pursuant to the Vehicle Code. This audit shall include all of the following information:(1) The financial status of any program that is funded, in whole or in part, by the penalty assessment and a three-year history of the funds received.(2) A summary of the services provided by a program that is funded, in whole or in part, by the penalty assessment.(b) Subdivision (a) applies to a penalty assessment imposed pursuant to any of the following:(1) Subdivision (a) of Section 70372.(2) Section 76000.(3) Section 76000.5.(4) Subdivision (c) of Section 76000.10.(5) Section 76104.6.(6) Section 76104.7.(7) Section 1464 of the Penal Code.(8) Section 1465.7 of the Penal Code.(c) The Controller shall compile the information described in subdivision (a) and submit a report to the public safety committee of each house of the Legislature on or before December 1, 2018.(d) This section shall remain in effect only until December 1, 2022, and as of that date is repealed.
SECTION 1. Section 12469 is added to the Government Code, to read:
### SECTION 1.
12469. (a) The Controller shall audit the apportionment and allocation of funds received by a state or local entity from a penalty assessment imposed pursuant to a provision specified in subdivision (b) for a criminal offense involving a violation of the Vehicle Code or any local ordinance adopted pursuant to the Vehicle Code. This audit shall include all of the following information:(1) The financial status of any program that is funded, in whole or in part, by the penalty assessment and a three-year history of the funds received.(2) A summary of the services provided by a program that is funded, in whole or in part, by the penalty assessment.(b) Subdivision (a) applies to a penalty assessment imposed pursuant to any of the following:(1) Subdivision (a) of Section 70372.(2) Section 76000.(3) Section 76000.5.(4) Subdivision (c) of Section 76000.10.(5) Section 76104.6.(6) Section 76104.7.(7) Section 1464 of the Penal Code.(8) Section 1465.7 of the Penal Code.(c) The Controller shall compile the information described in subdivision (a) and submit a report to the public safety committee of each house of the Legislature on or before December 1, 2018.(d) This section shall remain in effect only until December 1, 2022, and as of that date is repealed.
12469. (a) The Controller shall audit the apportionment and allocation of funds received by a state or local entity from a penalty assessment imposed pursuant to a provision specified in subdivision (b) for a criminal offense involving a violation of the Vehicle Code or any local ordinance adopted pursuant to the Vehicle Code. This audit shall include all of the following information:(1) The financial status of any program that is funded, in whole or in part, by the penalty assessment and a three-year history of the funds received.(2) A summary of the services provided by a program that is funded, in whole or in part, by the penalty assessment.(b) Subdivision (a) applies to a penalty assessment imposed pursuant to any of the following:(1) Subdivision (a) of Section 70372.(2) Section 76000.(3) Section 76000.5.(4) Subdivision (c) of Section 76000.10.(5) Section 76104.6.(6) Section 76104.7.(7) Section 1464 of the Penal Code.(8) Section 1465.7 of the Penal Code.(c) The Controller shall compile the information described in subdivision (a) and submit a report to the public safety committee of each house of the Legislature on or before December 1, 2018.(d) This section shall remain in effect only until December 1, 2022, and as of that date is repealed.
12469. (a) The Controller shall audit the apportionment and allocation of funds received by a state or local entity from a penalty assessment imposed pursuant to a provision specified in subdivision (b) for a criminal offense involving a violation of the Vehicle Code or any local ordinance adopted pursuant to the Vehicle Code. This audit shall include all of the following information:(1) The financial status of any program that is funded, in whole or in part, by the penalty assessment and a three-year history of the funds received.(2) A summary of the services provided by a program that is funded, in whole or in part, by the penalty assessment.(b) Subdivision (a) applies to a penalty assessment imposed pursuant to any of the following:(1) Subdivision (a) of Section 70372.(2) Section 76000.(3) Section 76000.5.(4) Subdivision (c) of Section 76000.10.(5) Section 76104.6.(6) Section 76104.7.(7) Section 1464 of the Penal Code.(8) Section 1465.7 of the Penal Code.(c) The Controller shall compile the information described in subdivision (a) and submit a report to the public safety committee of each house of the Legislature on or before December 1, 2018.(d) This section shall remain in effect only until December 1, 2022, and as of that date is repealed.
12469. (a) The Controller shall audit the apportionment and allocation of funds received by a state or local entity from a penalty assessment imposed pursuant to a provision specified in subdivision (b) for a criminal offense involving a violation of the Vehicle Code or any local ordinance adopted pursuant to the Vehicle Code. This audit shall include all of the following information:
(1) The financial status of any program that is funded, in whole or in part, by the penalty assessment and a three-year history of the funds received.
(2) A summary of the services provided by a program that is funded, in whole or in part, by the penalty assessment.
(b) Subdivision (a) applies to a penalty assessment imposed pursuant to any of the following:
(1) Subdivision (a) of Section 70372.
(2) Section 76000.
(3) Section 76000.5.
(4) Subdivision (c) of Section 76000.10.
(5) Section 76104.6.
(6) Section 76104.7.
(7) Section 1464 of the Penal Code.
(8) Section 1465.7 of the Penal Code.
(c) The Controller shall compile the information described in subdivision (a) and submit a report to the public safety committee of each house of the Legislature on or before December 1, 2018.
(d) This section shall remain in effect only until December 1, 2022, and as of that date is repealed.
SEC. 2. Section 1465.7 of the Penal Code is amended to read:1465.7. (a) A state surcharge of 20 percent shall be levied on the base fine used to calculate the state penalty assessment as specified in subdivision (a) of Section 1464.(b) This surcharge shall be in addition to the state penalty assessed pursuant to Section 1464 of the Penal Code and may not be included in the base fine used to calculate the state penalty assessment as specified in subdivision (a) of Section 1464.(c) After a determination by the court of the amount due, the clerk of the court shall cause the amount of the state surcharge collected to be transmitted to the General Fund.(d) (1) Notwithstanding Chapter 12 (commencing with Section 76000) of Title 8 of the Government Code and subdivision (b) of Section 68090.8 of the Government Code, the full amount of the surcharge shall be transmitted to the State Treasury to be deposited in the General Fund. Of the amount collected from the total amount of the fines, penalties, and surcharges imposed, the amount of the surcharge established by this section shall be transmitted to the State Treasury to be deposited in the General Fund.(2) The Controller shall transfer 40 percent of the state surcharge from the General Fund to the Emergency Medical Air Transportation Act Fund described in Section 76000.10 of the Government Code.(e) When any deposited bail is made for an offense to which this section applies, and for which a court appearance is not mandatory, the person making the deposit shall also deposit a sufficient amount to include the surcharge prescribed by this section.(f) When amounts owed by an offender as a result of a conviction are paid in installment payments, payments shall be credited pursuant to Section 1203.1d. The amount of the surcharge established by this section shall be transmitted to the State Treasury prior to the county retaining or disbursing the remaining amount of the fines, penalties, and forfeitures imposed.(g) Notwithstanding Sections 40512.6 and 42007 of the Vehicle Code, the term total bail as used in subdivision (a) of Section 42007 of the Vehicle Code does not include the surcharge set forth in this section. The surcharge set forth in this section shall be levied on what would have been the base fine had the provisions of Section 42007 not been invoked and the proceeds from the imposition of the surcharge shall be treated as otherwise set forth in this section.
SEC. 2. Section 1465.7 of the Penal Code is amended to read:
### SEC. 2.
1465.7. (a) A state surcharge of 20 percent shall be levied on the base fine used to calculate the state penalty assessment as specified in subdivision (a) of Section 1464.(b) This surcharge shall be in addition to the state penalty assessed pursuant to Section 1464 of the Penal Code and may not be included in the base fine used to calculate the state penalty assessment as specified in subdivision (a) of Section 1464.(c) After a determination by the court of the amount due, the clerk of the court shall cause the amount of the state surcharge collected to be transmitted to the General Fund.(d) (1) Notwithstanding Chapter 12 (commencing with Section 76000) of Title 8 of the Government Code and subdivision (b) of Section 68090.8 of the Government Code, the full amount of the surcharge shall be transmitted to the State Treasury to be deposited in the General Fund. Of the amount collected from the total amount of the fines, penalties, and surcharges imposed, the amount of the surcharge established by this section shall be transmitted to the State Treasury to be deposited in the General Fund.(2) The Controller shall transfer 40 percent of the state surcharge from the General Fund to the Emergency Medical Air Transportation Act Fund described in Section 76000.10 of the Government Code.(e) When any deposited bail is made for an offense to which this section applies, and for which a court appearance is not mandatory, the person making the deposit shall also deposit a sufficient amount to include the surcharge prescribed by this section.(f) When amounts owed by an offender as a result of a conviction are paid in installment payments, payments shall be credited pursuant to Section 1203.1d. The amount of the surcharge established by this section shall be transmitted to the State Treasury prior to the county retaining or disbursing the remaining amount of the fines, penalties, and forfeitures imposed.(g) Notwithstanding Sections 40512.6 and 42007 of the Vehicle Code, the term total bail as used in subdivision (a) of Section 42007 of the Vehicle Code does not include the surcharge set forth in this section. The surcharge set forth in this section shall be levied on what would have been the base fine had the provisions of Section 42007 not been invoked and the proceeds from the imposition of the surcharge shall be treated as otherwise set forth in this section.
1465.7. (a) A state surcharge of 20 percent shall be levied on the base fine used to calculate the state penalty assessment as specified in subdivision (a) of Section 1464.(b) This surcharge shall be in addition to the state penalty assessed pursuant to Section 1464 of the Penal Code and may not be included in the base fine used to calculate the state penalty assessment as specified in subdivision (a) of Section 1464.(c) After a determination by the court of the amount due, the clerk of the court shall cause the amount of the state surcharge collected to be transmitted to the General Fund.(d) (1) Notwithstanding Chapter 12 (commencing with Section 76000) of Title 8 of the Government Code and subdivision (b) of Section 68090.8 of the Government Code, the full amount of the surcharge shall be transmitted to the State Treasury to be deposited in the General Fund. Of the amount collected from the total amount of the fines, penalties, and surcharges imposed, the amount of the surcharge established by this section shall be transmitted to the State Treasury to be deposited in the General Fund.(2) The Controller shall transfer 40 percent of the state surcharge from the General Fund to the Emergency Medical Air Transportation Act Fund described in Section 76000.10 of the Government Code.(e) When any deposited bail is made for an offense to which this section applies, and for which a court appearance is not mandatory, the person making the deposit shall also deposit a sufficient amount to include the surcharge prescribed by this section.(f) When amounts owed by an offender as a result of a conviction are paid in installment payments, payments shall be credited pursuant to Section 1203.1d. The amount of the surcharge established by this section shall be transmitted to the State Treasury prior to the county retaining or disbursing the remaining amount of the fines, penalties, and forfeitures imposed.(g) Notwithstanding Sections 40512.6 and 42007 of the Vehicle Code, the term total bail as used in subdivision (a) of Section 42007 of the Vehicle Code does not include the surcharge set forth in this section. The surcharge set forth in this section shall be levied on what would have been the base fine had the provisions of Section 42007 not been invoked and the proceeds from the imposition of the surcharge shall be treated as otherwise set forth in this section.
1465.7. (a) A state surcharge of 20 percent shall be levied on the base fine used to calculate the state penalty assessment as specified in subdivision (a) of Section 1464.(b) This surcharge shall be in addition to the state penalty assessed pursuant to Section 1464 of the Penal Code and may not be included in the base fine used to calculate the state penalty assessment as specified in subdivision (a) of Section 1464.(c) After a determination by the court of the amount due, the clerk of the court shall cause the amount of the state surcharge collected to be transmitted to the General Fund.(d) (1) Notwithstanding Chapter 12 (commencing with Section 76000) of Title 8 of the Government Code and subdivision (b) of Section 68090.8 of the Government Code, the full amount of the surcharge shall be transmitted to the State Treasury to be deposited in the General Fund. Of the amount collected from the total amount of the fines, penalties, and surcharges imposed, the amount of the surcharge established by this section shall be transmitted to the State Treasury to be deposited in the General Fund.(2) The Controller shall transfer 40 percent of the state surcharge from the General Fund to the Emergency Medical Air Transportation Act Fund described in Section 76000.10 of the Government Code.(e) When any deposited bail is made for an offense to which this section applies, and for which a court appearance is not mandatory, the person making the deposit shall also deposit a sufficient amount to include the surcharge prescribed by this section.(f) When amounts owed by an offender as a result of a conviction are paid in installment payments, payments shall be credited pursuant to Section 1203.1d. The amount of the surcharge established by this section shall be transmitted to the State Treasury prior to the county retaining or disbursing the remaining amount of the fines, penalties, and forfeitures imposed.(g) Notwithstanding Sections 40512.6 and 42007 of the Vehicle Code, the term total bail as used in subdivision (a) of Section 42007 of the Vehicle Code does not include the surcharge set forth in this section. The surcharge set forth in this section shall be levied on what would have been the base fine had the provisions of Section 42007 not been invoked and the proceeds from the imposition of the surcharge shall be treated as otherwise set forth in this section.
1465.7. (a) A state surcharge of 20 percent shall be levied on the base fine used to calculate the state penalty assessment as specified in subdivision (a) of Section 1464.
(b) This surcharge shall be in addition to the state penalty assessed pursuant to Section 1464 of the Penal Code and may not be included in the base fine used to calculate the state penalty assessment as specified in subdivision (a) of Section 1464.
(c) After a determination by the court of the amount due, the clerk of the court shall cause the amount of the state surcharge collected to be transmitted to the General Fund.
(d) (1) Notwithstanding Chapter 12 (commencing with Section 76000) of Title 8 of the Government Code and subdivision (b) of Section 68090.8 of the Government Code, the full amount of the surcharge shall be transmitted to the State Treasury to be deposited in the General Fund. Of the amount collected from the total amount of the fines, penalties, and surcharges imposed, the amount of the surcharge established by this section shall be transmitted to the State Treasury to be deposited in the General Fund.
(2) The Controller shall transfer 40 percent of the state surcharge from the General Fund to the Emergency Medical Air Transportation Act Fund described in Section 76000.10 of the Government Code.
(e) When any deposited bail is made for an offense to which this section applies, and for which a court appearance is not mandatory, the person making the deposit shall also deposit a sufficient amount to include the surcharge prescribed by this section.
(f) When amounts owed by an offender as a result of a conviction are paid in installment payments, payments shall be credited pursuant to Section 1203.1d. The amount of the surcharge established by this section shall be transmitted to the State Treasury prior to the county retaining or disbursing the remaining amount of the fines, penalties, and forfeitures imposed.
(g) Notwithstanding Sections 40512.6 and 42007 of the Vehicle Code, the term total bail as used in subdivision (a) of Section 42007 of the Vehicle Code does not include the surcharge set forth in this section. The surcharge set forth in this section shall be levied on what would have been the base fine had the provisions of Section 42007 not been invoked and the proceeds from the imposition of the surcharge shall be treated as otherwise set forth in this section.