Amended IN Assembly March 28, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 1512Introduced by Assembly Member McCartyFebruary 17, 2017 An act to amend Section 8351 of the Revenue and Taxation Code, relating to taxation. An act to add Division 10.4 (commencing with Section 11740) to the Health and Safety Code, and to add Part 14.3 (commencing with Section 33001) to Division 2 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.LEGISLATIVE COUNSEL'S DIGESTAB 1512, as amended, McCarty. Motor Vehicle Fuel Tax Law. Opioid Addiction Prevention and Rehabilitation Act.Existing law imposes various fees and taxes, including taxes on the privilege of engaging in certain activities. The Fee Collection Procedures Law, the violation of which is a crime, provides procedures for the collection of certain fees and surcharges.This bill, the Opioid Addiction Prevention and Rehabilitation Act, would impose a tax upon the distribution of opioids by every person including, but not limited to, a manufacturer or wholesaler, that makes the first sale in this state of opioids, where the sale is for the purpose of resale in the regular course of business, at the rate of $0.01 per milligram of active opioid ingredient. The tax would be administered by the State Board of Equalization and would be collected pursuant to the procedures set forth in the Fee Collection Procedures Law, which sets forth requirements for registration, returns, payments, penalties, interest, determinations and redeterminations, collections, overpayments and refunds, administration and confidentiality, and violations. By expanding the application of the Fee Collection Procedures Law, the violation of which is a crime, this bill would impose a state-mandated local program.The bill would require the board to deposit all taxes, interest, penalties, and other amounts collected, less refunds, in the Opioid Prevention and Rehabilitation Program Fund, which this bill would create. The bill would require all moneys in the fund, upon appropriation by the Legislature, to be transferred to the State Department of Public Health, which would allocate the moneys to counties to provide critical resources for addiction prevention and rehabilitation programs.This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 2/3 of the membership of each house of the Legislature.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.This bill would take effect immediately as a tax levy, but its operative date would depend on its effective date.The Motor Vehicle Fuel Tax Law imposes a tax on each gallon of motor vehicle fuel removed from a refinery or terminal rack in this state, entered or sold into this state and provides for the deposit of all moneys received under that law into a specified fund.This bill would make nonsubstantive changes to the provision related to that fund.Digest Key Vote: MAJORITY2/3 Appropriation: NO Fiscal Committee: NOYES Local Program: NOYES Bill TextThe people of the State of California do enact as follows:SECTION 1. Division 10.4 (commencing with Section 11740) is added to the Health and Safety Code, to read:DIVISION 10.4. Opioid Prevention and Rehabilitation Program Fund11740. (a) There is hereby created in the State Treasury the Opioid Prevention and Rehabilitation Program Fund.(b) All moneys deposited in the Opioid Prevention and Rehabilitation Program Fund, upon appropriation by the Legislature, shall be transferred to the State Department of Public Health, which shall allocate the moneys to counties to provide critical resources for addiction prevention and rehabilitation programs.SEC. 2. Part 14.3 (commencing with Section 33001) is added to Division 2 of the Revenue and Taxation Code, to read:PART 14.3. Opioid Addiction Prevention and Rehabilitation Act33001. This part shall be known and may be cited as the Opioid Addiction Prevention and Rehabilitation Act.33002. For purposes of this part:(a) Active opioid ingredient means that portion of a product that is an opioid.(b) Distribution means the sale of untaxed opioids in this state.(c) In this state means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded to the United States.(d) Opiate means the dried, condensed juice of a poppy, Papaver somniferum, that has a narcotic, soporific, analgesic, and astringent effect.(e) Opioid means an opiate or any synthetic or semisynthetic narcotic that has opiatelike activities but is not derived from opium and has effects similar to natural opium alkaloids, and any derivatives thereof.(f) Person means person as defined in Section 55002.(g) Sale means any transfer of title or possession for a consideration, exchange, or barter, in any manner or by any means.(h) Untaxed opioid means any opioid which has not yet been distributed in a manner as to result in a tax liability under this part.33003. A tax is hereby imposed upon the distribution of opioids by every person including, but not limited to, a manufacturer or wholesaler, that makes the first sale in this state of opioids, where the sale is for the purpose of resale in the regular course of business, at the rate of one cent ($0.01) per milligram of active opioid ingredient.33004. There shall be exempt from the taxes imposed by this part the distribution to a person if the state is prohibited from taxing that sale under the Constitution or laws of the United States or under the Constitution of this state.33005. (a) The board shall collect the tax pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001) of Division 2 of the Revenue and Taxation Code). For purposes of administration of the tax pursuant to this part, references in the Fee Collection Procedures Law to feepayer and fee shall include taxpayer and tax.(b) The board may adopt any regulations necessary or appropriate to carry out the purposes of this part.(c) The tax imposed by this part shall be due and payable to the board on or before the last day of the month next succeeding each calendar quarter, together with a return for that calendar quarter.33006. All taxes, interest, penalties, and other amounts collected pursuant to this part, less refunds, shall be deposited into the Opioid Prevention and Rehabilitation Program Fund created in Section 11740 of the Health and Safety Code.SEC. 3. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.SEC. 4. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. However, the provisions of this act shall become operative on the first day of the first calendar quarter commencing more than 90 days after the effective date of this act.SECTION 1.Section 8351 of the Revenue and Taxation Code is amended to read:8351.The Controller shall transmit all money received by him or her in payment of taxes, interest, and penalties due under this part, and restitution orders or any other amounts otherwise authorized by law to be collected by the Controller, or any other amounts imposed by a court of competent jurisdiction to be paid to the Controller, to the State Treasurer who shall deposit it in the State Treasury and credit it to the Motor Vehicle Fuel Fund, which is continued in existence as the Motor Vehicle Fuel Account in the Transportation Tax Fund, which fund is hereby created. All fees paid and accepted for issuance or reinstatement of licenses under this part shall be deposited by the board in the State Treasury to the credit of the same account.Any reference in any law or regulation to the Motor Vehicle Fuel Fund shall be deemed to refer to the Motor Vehicle Fuel Account in the Transportation Tax Fund.Notwithstanding any other law, the Controller may use the funds in the Motor Vehicle Fuel Account in the Transportation Tax Fund for cashflow loans to the General Fund as provided in Sections 16310 and 16381 of the Government Code. Any such loan shall be exempt from paragraph (2) of subdivision (b) of Section 16310 of the Government Code. Interest shall be paid on all moneys loaned to the General Fund and shall be computed at a rate determined by the Pooled Money Investment Board to be the current earning rate of the fund from which the money is loaned. This subdivision shall not authorize any transfer that would interfere with the carrying out of the object for which these funds were created.
Amended IN Assembly March 28, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 1512Introduced by Assembly Member McCartyFebruary 17, 2017 An act to amend Section 8351 of the Revenue and Taxation Code, relating to taxation. An act to add Division 10.4 (commencing with Section 11740) to the Health and Safety Code, and to add Part 14.3 (commencing with Section 33001) to Division 2 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.LEGISLATIVE COUNSEL'S DIGESTAB 1512, as amended, McCarty. Motor Vehicle Fuel Tax Law. Opioid Addiction Prevention and Rehabilitation Act.Existing law imposes various fees and taxes, including taxes on the privilege of engaging in certain activities. The Fee Collection Procedures Law, the violation of which is a crime, provides procedures for the collection of certain fees and surcharges.This bill, the Opioid Addiction Prevention and Rehabilitation Act, would impose a tax upon the distribution of opioids by every person including, but not limited to, a manufacturer or wholesaler, that makes the first sale in this state of opioids, where the sale is for the purpose of resale in the regular course of business, at the rate of $0.01 per milligram of active opioid ingredient. The tax would be administered by the State Board of Equalization and would be collected pursuant to the procedures set forth in the Fee Collection Procedures Law, which sets forth requirements for registration, returns, payments, penalties, interest, determinations and redeterminations, collections, overpayments and refunds, administration and confidentiality, and violations. By expanding the application of the Fee Collection Procedures Law, the violation of which is a crime, this bill would impose a state-mandated local program.The bill would require the board to deposit all taxes, interest, penalties, and other amounts collected, less refunds, in the Opioid Prevention and Rehabilitation Program Fund, which this bill would create. The bill would require all moneys in the fund, upon appropriation by the Legislature, to be transferred to the State Department of Public Health, which would allocate the moneys to counties to provide critical resources for addiction prevention and rehabilitation programs.This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 2/3 of the membership of each house of the Legislature.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.This bill would take effect immediately as a tax levy, but its operative date would depend on its effective date.The Motor Vehicle Fuel Tax Law imposes a tax on each gallon of motor vehicle fuel removed from a refinery or terminal rack in this state, entered or sold into this state and provides for the deposit of all moneys received under that law into a specified fund.This bill would make nonsubstantive changes to the provision related to that fund.Digest Key Vote: MAJORITY2/3 Appropriation: NO Fiscal Committee: NOYES Local Program: NOYES
Amended IN Assembly March 28, 2017
Amended IN Assembly March 28, 2017
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
Assembly Bill No. 1512
Introduced by Assembly Member McCartyFebruary 17, 2017
Introduced by Assembly Member McCarty
February 17, 2017
An act to amend Section 8351 of the Revenue and Taxation Code, relating to taxation. An act to add Division 10.4 (commencing with Section 11740) to the Health and Safety Code, and to add Part 14.3 (commencing with Section 33001) to Division 2 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 1512, as amended, McCarty. Motor Vehicle Fuel Tax Law. Opioid Addiction Prevention and Rehabilitation Act.
Existing law imposes various fees and taxes, including taxes on the privilege of engaging in certain activities. The Fee Collection Procedures Law, the violation of which is a crime, provides procedures for the collection of certain fees and surcharges.This bill, the Opioid Addiction Prevention and Rehabilitation Act, would impose a tax upon the distribution of opioids by every person including, but not limited to, a manufacturer or wholesaler, that makes the first sale in this state of opioids, where the sale is for the purpose of resale in the regular course of business, at the rate of $0.01 per milligram of active opioid ingredient. The tax would be administered by the State Board of Equalization and would be collected pursuant to the procedures set forth in the Fee Collection Procedures Law, which sets forth requirements for registration, returns, payments, penalties, interest, determinations and redeterminations, collections, overpayments and refunds, administration and confidentiality, and violations. By expanding the application of the Fee Collection Procedures Law, the violation of which is a crime, this bill would impose a state-mandated local program.The bill would require the board to deposit all taxes, interest, penalties, and other amounts collected, less refunds, in the Opioid Prevention and Rehabilitation Program Fund, which this bill would create. The bill would require all moneys in the fund, upon appropriation by the Legislature, to be transferred to the State Department of Public Health, which would allocate the moneys to counties to provide critical resources for addiction prevention and rehabilitation programs.This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 2/3 of the membership of each house of the Legislature.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.This bill would take effect immediately as a tax levy, but its operative date would depend on its effective date.The Motor Vehicle Fuel Tax Law imposes a tax on each gallon of motor vehicle fuel removed from a refinery or terminal rack in this state, entered or sold into this state and provides for the deposit of all moneys received under that law into a specified fund.This bill would make nonsubstantive changes to the provision related to that fund.
Existing law imposes various fees and taxes, including taxes on the privilege of engaging in certain activities. The Fee Collection Procedures Law, the violation of which is a crime, provides procedures for the collection of certain fees and surcharges.
This bill, the Opioid Addiction Prevention and Rehabilitation Act, would impose a tax upon the distribution of opioids by every person including, but not limited to, a manufacturer or wholesaler, that makes the first sale in this state of opioids, where the sale is for the purpose of resale in the regular course of business, at the rate of $0.01 per milligram of active opioid ingredient. The tax would be administered by the State Board of Equalization and would be collected pursuant to the procedures set forth in the Fee Collection Procedures Law, which sets forth requirements for registration, returns, payments, penalties, interest, determinations and redeterminations, collections, overpayments and refunds, administration and confidentiality, and violations. By expanding the application of the Fee Collection Procedures Law, the violation of which is a crime, this bill would impose a state-mandated local program.
The bill would require the board to deposit all taxes, interest, penalties, and other amounts collected, less refunds, in the Opioid Prevention and Rehabilitation Program Fund, which this bill would create. The bill would require all moneys in the fund, upon appropriation by the Legislature, to be transferred to the State Department of Public Health, which would allocate the moneys to counties to provide critical resources for addiction prevention and rehabilitation programs.
This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 2/3 of the membership of each house of the Legislature.
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.
This bill would take effect immediately as a tax levy, but its operative date would depend on its effective date.
The Motor Vehicle Fuel Tax Law imposes a tax on each gallon of motor vehicle fuel removed from a refinery or terminal rack in this state, entered or sold into this state and provides for the deposit of all moneys received under that law into a specified fund.
This bill would make nonsubstantive changes to the provision related to that fund.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Division 10.4 (commencing with Section 11740) is added to the Health and Safety Code, to read:DIVISION 10.4. Opioid Prevention and Rehabilitation Program Fund11740. (a) There is hereby created in the State Treasury the Opioid Prevention and Rehabilitation Program Fund.(b) All moneys deposited in the Opioid Prevention and Rehabilitation Program Fund, upon appropriation by the Legislature, shall be transferred to the State Department of Public Health, which shall allocate the moneys to counties to provide critical resources for addiction prevention and rehabilitation programs.SEC. 2. Part 14.3 (commencing with Section 33001) is added to Division 2 of the Revenue and Taxation Code, to read:PART 14.3. Opioid Addiction Prevention and Rehabilitation Act33001. This part shall be known and may be cited as the Opioid Addiction Prevention and Rehabilitation Act.33002. For purposes of this part:(a) Active opioid ingredient means that portion of a product that is an opioid.(b) Distribution means the sale of untaxed opioids in this state.(c) In this state means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded to the United States.(d) Opiate means the dried, condensed juice of a poppy, Papaver somniferum, that has a narcotic, soporific, analgesic, and astringent effect.(e) Opioid means an opiate or any synthetic or semisynthetic narcotic that has opiatelike activities but is not derived from opium and has effects similar to natural opium alkaloids, and any derivatives thereof.(f) Person means person as defined in Section 55002.(g) Sale means any transfer of title or possession for a consideration, exchange, or barter, in any manner or by any means.(h) Untaxed opioid means any opioid which has not yet been distributed in a manner as to result in a tax liability under this part.33003. A tax is hereby imposed upon the distribution of opioids by every person including, but not limited to, a manufacturer or wholesaler, that makes the first sale in this state of opioids, where the sale is for the purpose of resale in the regular course of business, at the rate of one cent ($0.01) per milligram of active opioid ingredient.33004. There shall be exempt from the taxes imposed by this part the distribution to a person if the state is prohibited from taxing that sale under the Constitution or laws of the United States or under the Constitution of this state.33005. (a) The board shall collect the tax pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001) of Division 2 of the Revenue and Taxation Code). For purposes of administration of the tax pursuant to this part, references in the Fee Collection Procedures Law to feepayer and fee shall include taxpayer and tax.(b) The board may adopt any regulations necessary or appropriate to carry out the purposes of this part.(c) The tax imposed by this part shall be due and payable to the board on or before the last day of the month next succeeding each calendar quarter, together with a return for that calendar quarter.33006. All taxes, interest, penalties, and other amounts collected pursuant to this part, less refunds, shall be deposited into the Opioid Prevention and Rehabilitation Program Fund created in Section 11740 of the Health and Safety Code.SEC. 3. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.SEC. 4. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. However, the provisions of this act shall become operative on the first day of the first calendar quarter commencing more than 90 days after the effective date of this act.SECTION 1.Section 8351 of the Revenue and Taxation Code is amended to read:8351.The Controller shall transmit all money received by him or her in payment of taxes, interest, and penalties due under this part, and restitution orders or any other amounts otherwise authorized by law to be collected by the Controller, or any other amounts imposed by a court of competent jurisdiction to be paid to the Controller, to the State Treasurer who shall deposit it in the State Treasury and credit it to the Motor Vehicle Fuel Fund, which is continued in existence as the Motor Vehicle Fuel Account in the Transportation Tax Fund, which fund is hereby created. All fees paid and accepted for issuance or reinstatement of licenses under this part shall be deposited by the board in the State Treasury to the credit of the same account.Any reference in any law or regulation to the Motor Vehicle Fuel Fund shall be deemed to refer to the Motor Vehicle Fuel Account in the Transportation Tax Fund.Notwithstanding any other law, the Controller may use the funds in the Motor Vehicle Fuel Account in the Transportation Tax Fund for cashflow loans to the General Fund as provided in Sections 16310 and 16381 of the Government Code. Any such loan shall be exempt from paragraph (2) of subdivision (b) of Section 16310 of the Government Code. Interest shall be paid on all moneys loaned to the General Fund and shall be computed at a rate determined by the Pooled Money Investment Board to be the current earning rate of the fund from which the money is loaned. This subdivision shall not authorize any transfer that would interfere with the carrying out of the object for which these funds were created.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Division 10.4 (commencing with Section 11740) is added to the Health and Safety Code, to read:DIVISION 10.4. Opioid Prevention and Rehabilitation Program Fund11740. (a) There is hereby created in the State Treasury the Opioid Prevention and Rehabilitation Program Fund.(b) All moneys deposited in the Opioid Prevention and Rehabilitation Program Fund, upon appropriation by the Legislature, shall be transferred to the State Department of Public Health, which shall allocate the moneys to counties to provide critical resources for addiction prevention and rehabilitation programs.
SECTION 1. Division 10.4 (commencing with Section 11740) is added to the Health and Safety Code, to read:
### SECTION 1.
DIVISION 10.4. Opioid Prevention and Rehabilitation Program Fund11740. (a) There is hereby created in the State Treasury the Opioid Prevention and Rehabilitation Program Fund.(b) All moneys deposited in the Opioid Prevention and Rehabilitation Program Fund, upon appropriation by the Legislature, shall be transferred to the State Department of Public Health, which shall allocate the moneys to counties to provide critical resources for addiction prevention and rehabilitation programs.
DIVISION 10.4. Opioid Prevention and Rehabilitation Program Fund11740. (a) There is hereby created in the State Treasury the Opioid Prevention and Rehabilitation Program Fund.(b) All moneys deposited in the Opioid Prevention and Rehabilitation Program Fund, upon appropriation by the Legislature, shall be transferred to the State Department of Public Health, which shall allocate the moneys to counties to provide critical resources for addiction prevention and rehabilitation programs.
DIVISION 10.4. Opioid Prevention and Rehabilitation Program Fund
DIVISION 10.4. Opioid Prevention and Rehabilitation Program Fund
11740. (a) There is hereby created in the State Treasury the Opioid Prevention and Rehabilitation Program Fund.(b) All moneys deposited in the Opioid Prevention and Rehabilitation Program Fund, upon appropriation by the Legislature, shall be transferred to the State Department of Public Health, which shall allocate the moneys to counties to provide critical resources for addiction prevention and rehabilitation programs.
11740. (a) There is hereby created in the State Treasury the Opioid Prevention and Rehabilitation Program Fund.
(b) All moneys deposited in the Opioid Prevention and Rehabilitation Program Fund, upon appropriation by the Legislature, shall be transferred to the State Department of Public Health, which shall allocate the moneys to counties to provide critical resources for addiction prevention and rehabilitation programs.
SEC. 2. Part 14.3 (commencing with Section 33001) is added to Division 2 of the Revenue and Taxation Code, to read:PART 14.3. Opioid Addiction Prevention and Rehabilitation Act33001. This part shall be known and may be cited as the Opioid Addiction Prevention and Rehabilitation Act.33002. For purposes of this part:(a) Active opioid ingredient means that portion of a product that is an opioid.(b) Distribution means the sale of untaxed opioids in this state.(c) In this state means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded to the United States.(d) Opiate means the dried, condensed juice of a poppy, Papaver somniferum, that has a narcotic, soporific, analgesic, and astringent effect.(e) Opioid means an opiate or any synthetic or semisynthetic narcotic that has opiatelike activities but is not derived from opium and has effects similar to natural opium alkaloids, and any derivatives thereof.(f) Person means person as defined in Section 55002.(g) Sale means any transfer of title or possession for a consideration, exchange, or barter, in any manner or by any means.(h) Untaxed opioid means any opioid which has not yet been distributed in a manner as to result in a tax liability under this part.33003. A tax is hereby imposed upon the distribution of opioids by every person including, but not limited to, a manufacturer or wholesaler, that makes the first sale in this state of opioids, where the sale is for the purpose of resale in the regular course of business, at the rate of one cent ($0.01) per milligram of active opioid ingredient.33004. There shall be exempt from the taxes imposed by this part the distribution to a person if the state is prohibited from taxing that sale under the Constitution or laws of the United States or under the Constitution of this state.33005. (a) The board shall collect the tax pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001) of Division 2 of the Revenue and Taxation Code). For purposes of administration of the tax pursuant to this part, references in the Fee Collection Procedures Law to feepayer and fee shall include taxpayer and tax.(b) The board may adopt any regulations necessary or appropriate to carry out the purposes of this part.(c) The tax imposed by this part shall be due and payable to the board on or before the last day of the month next succeeding each calendar quarter, together with a return for that calendar quarter.33006. All taxes, interest, penalties, and other amounts collected pursuant to this part, less refunds, shall be deposited into the Opioid Prevention and Rehabilitation Program Fund created in Section 11740 of the Health and Safety Code.
SEC. 2. Part 14.3 (commencing with Section 33001) is added to Division 2 of the Revenue and Taxation Code, to read:
### SEC. 2.
PART 14.3. Opioid Addiction Prevention and Rehabilitation Act33001. This part shall be known and may be cited as the Opioid Addiction Prevention and Rehabilitation Act.33002. For purposes of this part:(a) Active opioid ingredient means that portion of a product that is an opioid.(b) Distribution means the sale of untaxed opioids in this state.(c) In this state means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded to the United States.(d) Opiate means the dried, condensed juice of a poppy, Papaver somniferum, that has a narcotic, soporific, analgesic, and astringent effect.(e) Opioid means an opiate or any synthetic or semisynthetic narcotic that has opiatelike activities but is not derived from opium and has effects similar to natural opium alkaloids, and any derivatives thereof.(f) Person means person as defined in Section 55002.(g) Sale means any transfer of title or possession for a consideration, exchange, or barter, in any manner or by any means.(h) Untaxed opioid means any opioid which has not yet been distributed in a manner as to result in a tax liability under this part.33003. A tax is hereby imposed upon the distribution of opioids by every person including, but not limited to, a manufacturer or wholesaler, that makes the first sale in this state of opioids, where the sale is for the purpose of resale in the regular course of business, at the rate of one cent ($0.01) per milligram of active opioid ingredient.33004. There shall be exempt from the taxes imposed by this part the distribution to a person if the state is prohibited from taxing that sale under the Constitution or laws of the United States or under the Constitution of this state.33005. (a) The board shall collect the tax pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001) of Division 2 of the Revenue and Taxation Code). For purposes of administration of the tax pursuant to this part, references in the Fee Collection Procedures Law to feepayer and fee shall include taxpayer and tax.(b) The board may adopt any regulations necessary or appropriate to carry out the purposes of this part.(c) The tax imposed by this part shall be due and payable to the board on or before the last day of the month next succeeding each calendar quarter, together with a return for that calendar quarter.33006. All taxes, interest, penalties, and other amounts collected pursuant to this part, less refunds, shall be deposited into the Opioid Prevention and Rehabilitation Program Fund created in Section 11740 of the Health and Safety Code.
PART 14.3. Opioid Addiction Prevention and Rehabilitation Act33001. This part shall be known and may be cited as the Opioid Addiction Prevention and Rehabilitation Act.33002. For purposes of this part:(a) Active opioid ingredient means that portion of a product that is an opioid.(b) Distribution means the sale of untaxed opioids in this state.(c) In this state means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded to the United States.(d) Opiate means the dried, condensed juice of a poppy, Papaver somniferum, that has a narcotic, soporific, analgesic, and astringent effect.(e) Opioid means an opiate or any synthetic or semisynthetic narcotic that has opiatelike activities but is not derived from opium and has effects similar to natural opium alkaloids, and any derivatives thereof.(f) Person means person as defined in Section 55002.(g) Sale means any transfer of title or possession for a consideration, exchange, or barter, in any manner or by any means.(h) Untaxed opioid means any opioid which has not yet been distributed in a manner as to result in a tax liability under this part.33003. A tax is hereby imposed upon the distribution of opioids by every person including, but not limited to, a manufacturer or wholesaler, that makes the first sale in this state of opioids, where the sale is for the purpose of resale in the regular course of business, at the rate of one cent ($0.01) per milligram of active opioid ingredient.33004. There shall be exempt from the taxes imposed by this part the distribution to a person if the state is prohibited from taxing that sale under the Constitution or laws of the United States or under the Constitution of this state.33005. (a) The board shall collect the tax pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001) of Division 2 of the Revenue and Taxation Code). For purposes of administration of the tax pursuant to this part, references in the Fee Collection Procedures Law to feepayer and fee shall include taxpayer and tax.(b) The board may adopt any regulations necessary or appropriate to carry out the purposes of this part.(c) The tax imposed by this part shall be due and payable to the board on or before the last day of the month next succeeding each calendar quarter, together with a return for that calendar quarter.33006. All taxes, interest, penalties, and other amounts collected pursuant to this part, less refunds, shall be deposited into the Opioid Prevention and Rehabilitation Program Fund created in Section 11740 of the Health and Safety Code.
PART 14.3. Opioid Addiction Prevention and Rehabilitation Act
PART 14.3. Opioid Addiction Prevention and Rehabilitation Act
33001. This part shall be known and may be cited as the Opioid Addiction Prevention and Rehabilitation Act.
33001. This part shall be known and may be cited as the Opioid Addiction Prevention and Rehabilitation Act.
33002. For purposes of this part:(a) Active opioid ingredient means that portion of a product that is an opioid.(b) Distribution means the sale of untaxed opioids in this state.(c) In this state means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded to the United States.(d) Opiate means the dried, condensed juice of a poppy, Papaver somniferum, that has a narcotic, soporific, analgesic, and astringent effect.(e) Opioid means an opiate or any synthetic or semisynthetic narcotic that has opiatelike activities but is not derived from opium and has effects similar to natural opium alkaloids, and any derivatives thereof.(f) Person means person as defined in Section 55002.(g) Sale means any transfer of title or possession for a consideration, exchange, or barter, in any manner or by any means.(h) Untaxed opioid means any opioid which has not yet been distributed in a manner as to result in a tax liability under this part.
33002. For purposes of this part:
(a) Active opioid ingredient means that portion of a product that is an opioid.
(b) Distribution means the sale of untaxed opioids in this state.
(c) In this state means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded to the United States.
(d) Opiate means the dried, condensed juice of a poppy, Papaver somniferum, that has a narcotic, soporific, analgesic, and astringent effect.
(e) Opioid means an opiate or any synthetic or semisynthetic narcotic that has opiatelike activities but is not derived from opium and has effects similar to natural opium alkaloids, and any derivatives thereof.
(f) Person means person as defined in Section 55002.
(g) Sale means any transfer of title or possession for a consideration, exchange, or barter, in any manner or by any means.
(h) Untaxed opioid means any opioid which has not yet been distributed in a manner as to result in a tax liability under this part.
33003. A tax is hereby imposed upon the distribution of opioids by every person including, but not limited to, a manufacturer or wholesaler, that makes the first sale in this state of opioids, where the sale is for the purpose of resale in the regular course of business, at the rate of one cent ($0.01) per milligram of active opioid ingredient.
33003. A tax is hereby imposed upon the distribution of opioids by every person including, but not limited to, a manufacturer or wholesaler, that makes the first sale in this state of opioids, where the sale is for the purpose of resale in the regular course of business, at the rate of one cent ($0.01) per milligram of active opioid ingredient.
33004. There shall be exempt from the taxes imposed by this part the distribution to a person if the state is prohibited from taxing that sale under the Constitution or laws of the United States or under the Constitution of this state.
33004. There shall be exempt from the taxes imposed by this part the distribution to a person if the state is prohibited from taxing that sale under the Constitution or laws of the United States or under the Constitution of this state.
33005. (a) The board shall collect the tax pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001) of Division 2 of the Revenue and Taxation Code). For purposes of administration of the tax pursuant to this part, references in the Fee Collection Procedures Law to feepayer and fee shall include taxpayer and tax.(b) The board may adopt any regulations necessary or appropriate to carry out the purposes of this part.(c) The tax imposed by this part shall be due and payable to the board on or before the last day of the month next succeeding each calendar quarter, together with a return for that calendar quarter.
33005. (a) The board shall collect the tax pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001) of Division 2 of the Revenue and Taxation Code). For purposes of administration of the tax pursuant to this part, references in the Fee Collection Procedures Law to feepayer and fee shall include taxpayer and tax.
(b) The board may adopt any regulations necessary or appropriate to carry out the purposes of this part.
(c) The tax imposed by this part shall be due and payable to the board on or before the last day of the month next succeeding each calendar quarter, together with a return for that calendar quarter.
33006. All taxes, interest, penalties, and other amounts collected pursuant to this part, less refunds, shall be deposited into the Opioid Prevention and Rehabilitation Program Fund created in Section 11740 of the Health and Safety Code.
33006. All taxes, interest, penalties, and other amounts collected pursuant to this part, less refunds, shall be deposited into the Opioid Prevention and Rehabilitation Program Fund created in Section 11740 of the Health and Safety Code.
SEC. 3. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.
SEC. 3. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.
SEC. 3. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.
### SEC. 3.
SEC. 4. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. However, the provisions of this act shall become operative on the first day of the first calendar quarter commencing more than 90 days after the effective date of this act.
SEC. 4. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. However, the provisions of this act shall become operative on the first day of the first calendar quarter commencing more than 90 days after the effective date of this act.
SEC. 4. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. However, the provisions of this act shall become operative on the first day of the first calendar quarter commencing more than 90 days after the effective date of this act.
### SEC. 4.
The Controller shall transmit all money received by him or her in payment of taxes, interest, and penalties due under this part, and restitution orders or any other amounts otherwise authorized by law to be collected by the Controller, or any other amounts imposed by a court of competent jurisdiction to be paid to the Controller, to the State Treasurer who shall deposit it in the State Treasury and credit it to the Motor Vehicle Fuel Fund, which is continued in existence as the Motor Vehicle Fuel Account in the Transportation Tax Fund, which fund is hereby created. All fees paid and accepted for issuance or reinstatement of licenses under this part shall be deposited by the board in the State Treasury to the credit of the same account.
Any reference in any law or regulation to the Motor Vehicle Fuel Fund shall be deemed to refer to the Motor Vehicle Fuel Account in the Transportation Tax Fund.
Notwithstanding any other law, the Controller may use the funds in the Motor Vehicle Fuel Account in the Transportation Tax Fund for cashflow loans to the General Fund as provided in Sections 16310 and 16381 of the Government Code. Any such loan shall be exempt from paragraph (2) of subdivision (b) of Section 16310 of the Government Code. Interest shall be paid on all moneys loaned to the General Fund and shall be computed at a rate determined by the Pooled Money Investment Board to be the current earning rate of the fund from which the money is loaned. This subdivision shall not authorize any transfer that would interfere with the carrying out of the object for which these funds were created.