| Old | New | Differences | |
|---|---|---|---|
| 1 | - | ||
| 1 | + | Amended IN Assembly April 25, 2017 Amended IN Assembly April 17, 2017 Amended IN Assembly March 28, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 1512Introduced by Assembly Member McCartyFebruary 17, 2017An 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. taxation, to take effect immediately, tax levy.LEGISLATIVE COUNSEL'S DIGESTAB 1512, as amended, McCarty. 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. Under this bill, the Opioid Addiction Prevention and Rehabilitation Act would impose a tax on and after January 1, 2018, 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. This bill would require the board to deposit all taxes, interest, penalties, and other amounts collected, less refunds, in into 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 Health Care Services, which would allocate the moneys to counties to provide critical resources for addiction prevention and rehabilitation programs. The bill would state the intent of the Legislature that the funds be distributed based on need and population. The bill would state the intent of the Legislature to enact legislation that would provide for distribution of the moneys in the fund 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.Digest Key Vote: 2/3 Appropriation: NO Fiscal Committee: YES Local Program: YES 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 Health Care Services, which shall allocate the moneys to counties to provide critical resources for addiction prevention and rehabilitation programs.(c)It is the intent of the Legislature that these funds be distributed based on need and population.(b) It is the intent of the Legislature to enact legislation that would provide for distribution of the moneys in the fund 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. On and after January 1, 2018, 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 established by 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. | |
| 2 | 2 | ||
| 3 | - | ||
| 3 | + | Amended IN Assembly April 25, 2017 Amended IN Assembly April 17, 2017 Amended IN Assembly March 28, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 1512Introduced by Assembly Member McCartyFebruary 17, 2017An 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. taxation, to take effect immediately, tax levy.LEGISLATIVE COUNSEL'S DIGESTAB 1512, as amended, McCarty. 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. Under this bill, the Opioid Addiction Prevention and Rehabilitation Act would impose a tax on and after January 1, 2018, 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. This bill would require the board to deposit all taxes, interest, penalties, and other amounts collected, less refunds, in into 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 Health Care Services, which would allocate the moneys to counties to provide critical resources for addiction prevention and rehabilitation programs. The bill would state the intent of the Legislature that the funds be distributed based on need and population. The bill would state the intent of the Legislature to enact legislation that would provide for distribution of the moneys in the fund 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.Digest Key Vote: 2/3 Appropriation: NO Fiscal Committee: YES Local Program: YES | |
| 4 | 4 | ||
| 5 | - | ||
| 5 | + | Amended IN Assembly April 25, 2017 Amended IN Assembly April 17, 2017 Amended IN Assembly March 28, 2017 | |
| 6 | 6 | ||
| 7 | - | Amended IN Assembly May 09, 2017 | |
| 8 | 7 | Amended IN Assembly April 25, 2017 | |
| 9 | 8 | Amended IN Assembly April 17, 2017 | |
| 10 | 9 | Amended IN Assembly March 28, 2017 | |
| 11 | 10 | ||
| 12 | 11 | CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION | |
| 13 | 12 | ||
| 14 | 13 | Assembly Bill No. 1512 | |
| 15 | 14 | ||
| 16 | 15 | Introduced by Assembly Member McCartyFebruary 17, 2017 | |
| 17 | 16 | ||
| 18 | 17 | Introduced by Assembly Member McCarty | |
| 19 | 18 | February 17, 2017 | |
| 20 | 19 | ||
| 21 | - | 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 | |
| 20 | + | 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. taxation, to take effect immediately, tax levy. | |
| 22 | 21 | ||
| 23 | 22 | LEGISLATIVE COUNSEL'S DIGEST | |
| 24 | 23 | ||
| 25 | 24 | ## LEGISLATIVE COUNSEL'S DIGEST | |
| 26 | 25 | ||
| 27 | 26 | AB 1512, as amended, McCarty. Opioid Addiction Prevention and Rehabilitation Act. | |
| 28 | 27 | ||
| 29 | - | 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. Under this bill, the Opioid Addiction Prevention and Rehabilitation Act would impose a tax on and after January | |
| 28 | + | 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. Under this bill, the Opioid Addiction Prevention and Rehabilitation Act would impose a tax on and after January 1, 2018, 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. This bill would require the board to deposit all taxes, interest, penalties, and other amounts collected, less refunds, in into 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 Health Care Services, which would allocate the moneys to counties to provide critical resources for addiction prevention and rehabilitation programs. The bill would state the intent of the Legislature that the funds be distributed based on need and population. The bill would state the intent of the Legislature to enact legislation that would provide for distribution of the moneys in the fund 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. | |
| 30 | 29 | ||
| 31 | 30 | 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. | |
| 32 | 31 | ||
| 33 | - | Under this bill, the Opioid Addiction Prevention and Rehabilitation Act would impose a tax on and after January | |
| 32 | + | Under this bill, the Opioid Addiction Prevention and Rehabilitation Act would impose a tax on and after January 1, 2018, 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. | |
| 34 | 33 | ||
| 35 | - | This bill would require the board to deposit all taxes, interest, penalties, and other amounts collected, less refunds, | |
| 34 | + | This bill would require the board to deposit all taxes, interest, penalties, and other amounts collected, less refunds, in into 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 Health Care Services, which would allocate the moneys to counties to provide critical resources for addiction prevention and rehabilitation programs. The bill would state the intent of the Legislature that the funds be distributed based on need and population. The bill would state the intent of the Legislature to enact legislation that would provide for distribution of the moneys in the fund for addiction prevention and rehabilitation programs. | |
| 36 | 35 | ||
| 37 | 36 | 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. | |
| 38 | 37 | ||
| 39 | 38 | 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. | |
| 40 | 39 | ||
| 41 | 40 | This bill would provide that no reimbursement is required by this act for a specified reason. | |
| 42 | 41 | ||
| 43 | 42 | This bill would take effect immediately as a tax levy. | |
| 44 | 43 | ||
| 45 | 44 | ## Digest Key | |
| 46 | 45 | ||
| 47 | 46 | ## Bill Text | |
| 48 | 47 | ||
| 49 | - | 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) It is the intent of the Legislature to enact legislation that would provide for distribution of the moneys in the fund 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) | |
| 48 | + | 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 Health Care Services, which shall allocate the moneys to counties to provide critical resources for addiction prevention and rehabilitation programs.(c)It is the intent of the Legislature that these funds be distributed based on need and population.(b) It is the intent of the Legislature to enact legislation that would provide for distribution of the moneys in the fund 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. On and after January 1, 2018, 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 established by 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. | |
| 50 | 49 | ||
| 51 | 50 | The people of the State of California do enact as follows: | |
| 52 | 51 | ||
| 53 | 52 | ## The people of the State of California do enact as follows: | |
| 54 | 53 | ||
| 55 | - | 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) It is the intent of the Legislature to enact legislation that would provide for distribution of the moneys in the fund for addiction prevention and rehabilitation programs. | |
| 54 | + | 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 Health Care Services, which shall allocate the moneys to counties to provide critical resources for addiction prevention and rehabilitation programs.(c)It is the intent of the Legislature that these funds be distributed based on need and population.(b) It is the intent of the Legislature to enact legislation that would provide for distribution of the moneys in the fund for addiction prevention and rehabilitation programs. | |
| 56 | 55 | ||
| 57 | 56 | SECTION 1. Division 10.4 (commencing with Section 11740) is added to the Health and Safety Code, to read: | |
| 58 | 57 | ||
| 59 | 58 | ### SECTION 1. | |
| 60 | 59 | ||
| 61 | - | 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) It is the intent of the Legislature to enact legislation that would provide for distribution of the moneys in the fund for addiction prevention and rehabilitation programs. | |
| 60 | + | 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 Health Care Services, which shall allocate the moneys to counties to provide critical resources for addiction prevention and rehabilitation programs.(c)It is the intent of the Legislature that these funds be distributed based on need and population.(b) It is the intent of the Legislature to enact legislation that would provide for distribution of the moneys in the fund for addiction prevention and rehabilitation programs. | |
| 62 | 61 | ||
| 63 | - | 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) It is the intent of the Legislature to enact legislation that would provide for distribution of the moneys in the fund for addiction prevention and rehabilitation programs. | |
| 62 | + | 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 Health Care Services, which shall allocate the moneys to counties to provide critical resources for addiction prevention and rehabilitation programs.(c)It is the intent of the Legislature that these funds be distributed based on need and population.(b) It is the intent of the Legislature to enact legislation that would provide for distribution of the moneys in the fund for addiction prevention and rehabilitation programs. | |
| 64 | 63 | ||
| 65 | 64 | DIVISION 10.4. Opioid Prevention and Rehabilitation Program Fund | |
| 66 | 65 | ||
| 67 | 66 | DIVISION 10.4. Opioid Prevention and Rehabilitation Program Fund | |
| 68 | 67 | ||
| 69 | - | 11740. (a) There is hereby created in the State Treasury the Opioid Prevention and Rehabilitation Program Fund.(b) It is the intent of the Legislature to enact legislation that would provide for distribution of the moneys in the fund for addiction prevention and rehabilitation programs. | |
| 68 | + | 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 Health Care Services, which shall allocate the moneys to counties to provide critical resources for addiction prevention and rehabilitation programs.(c)It is the intent of the Legislature that these funds be distributed based on need and population.(b) It is the intent of the Legislature to enact legislation that would provide for distribution of the moneys in the fund for addiction prevention and rehabilitation programs. | |
| 70 | 69 | ||
| 71 | 70 | ||
| 72 | 71 | ||
| 73 | 72 | 11740. (a) There is hereby created in the State Treasury the Opioid Prevention and Rehabilitation Program Fund. | |
| 74 | 73 | ||
| 74 | + | (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 Health Care Services, which shall allocate the moneys to counties to provide critical resources for addiction prevention and rehabilitation programs. | |
| 75 | + | ||
| 76 | + | ||
| 77 | + | ||
| 78 | + | (c)It is the intent of the Legislature that these funds be distributed based on need and population. | |
| 79 | + | ||
| 80 | + | ||
| 81 | + | ||
| 75 | 82 | (b) It is the intent of the Legislature to enact legislation that would provide for distribution of the moneys in the fund for addiction prevention and rehabilitation programs. | |
| 76 | 83 | ||
| 77 | - | 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) | |
| 84 | + | 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. On and after January 1, 2018, 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 established by Section 11740 of the Health and Safety Code. | |
| 78 | 85 | ||
| 79 | 86 | SEC. 2. Part 14.3 (commencing with Section 33001) is added to Division 2 of the Revenue and Taxation Code, to read: | |
| 80 | 87 | ||
| 81 | 88 | ### SEC. 2. | |
| 82 | 89 | ||
| 83 | - | 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) | |
| 90 | + | 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. On and after January 1, 2018, 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 established by Section 11740 of the Health and Safety Code. | |
| 84 | 91 | ||
| 85 | - | 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) | |
| 92 | + | 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. On and after January 1, 2018, 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 established by Section 11740 of the Health and Safety Code. | |
| 86 | 93 | ||
| 87 | 94 | PART 14.3. Opioid Addiction Prevention and Rehabilitation Act | |
| 88 | 95 | ||
| 89 | 96 | PART 14.3. Opioid Addiction Prevention and Rehabilitation Act | |
| 90 | 97 | ||
| 91 | 98 | 33001. This part shall be known and may be cited as the Opioid Addiction Prevention and Rehabilitation Act. | |
| 92 | 99 | ||
| 93 | 100 | ||
| 94 | 101 | ||
| 95 | 102 | 33001. This part shall be known and may be cited as the Opioid Addiction Prevention and Rehabilitation Act. | |
| 96 | 103 | ||
| 97 | - | 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) | |
| 104 | + | 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. | |
| 98 | 105 | ||
| 99 | 106 | ||
| 100 | 107 | ||
| 101 | 108 | 33002. For purposes of this part: | |
| 102 | 109 | ||
| 103 | 110 | (a) Active opioid ingredient means that portion of a product that is an opioid. | |
| 104 | 111 | ||
| 105 | 112 | (b) Distribution means the sale of untaxed opioids in this state. | |
| 106 | 113 | ||
| 107 | 114 | (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. | |
| 108 | 115 | ||
| 109 | - | (d) | |
| 116 | + | (d) Opiate means the dried, condensed juice of a poppy, Papaver somniferum, that has a narcotic, soporific, analgesic, and astringent effect. | |
| 110 | 117 | ||
| 111 | - | (d) | |
| 118 | + | (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. | |
| 119 | + | ||
| 120 | + | (f) Person means person as defined in Section 55002. | |
| 121 | + | ||
| 122 | + | (g) Sale means any transfer of title or possession for a consideration, exchange, or barter, in any manner or by any means. | |
| 123 | + | ||
| 124 | + | (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. | |
| 125 | + | ||
| 126 | + | 33003. On and after January 1, 2018, 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. | |
| 112 | 127 | ||
| 113 | 128 | ||
| 114 | 129 | ||
| 115 | - | (e) Opiate means the dried, condensed juice of a poppy, Papaver somniferum, that has a narcotic, soporific, analgesic, and astringent effect. | |
| 116 | - | ||
| 117 | - | (e) | |
| 118 | - | ||
| 119 | - | ||
| 120 | - | ||
| 121 | - | (f) 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. | |
| 122 | - | ||
| 123 | - | (f) | |
| 124 | - | ||
| 125 | - | ||
| 126 | - | ||
| 127 | - | (g) Person means person as defined in Section 55002. | |
| 128 | - | ||
| 129 | - | (g) | |
| 130 | - | ||
| 131 | - | ||
| 132 | - | ||
| 133 | - | (h) Sale means any transfer of title or possession for a consideration, exchange, or barter, in any manner or by any means. | |
| 134 | - | ||
| 135 | - | (h) | |
| 136 | - | ||
| 137 | - | ||
| 138 | - | ||
| 139 | - | (i) Untaxed opioid means any opioid which has not yet been distributed in a manner as to result in a tax liability under this part. | |
| 140 | - | ||
| 141 | - | (j) Wholesaler means any person who engages in this state in the making of sales for resale of opioids. | |
| 142 | - | ||
| 143 | - | 33003. (a) On and after January July 1, 2018, 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, a manufacturer to a wholesaler, at the rate of one cent ($0.01) per milligram of active opioid ingredient.(b) The wholesaler shall collect the tax from the manufacturer and shall separately state the amount of the tax imposed under this part on the purchase order, which shall be given by the wholesaler to the manufacturer at the time of sale. The wholesaler shall remit the tax to the board. | |
| 144 | - | ||
| 145 | - | ||
| 146 | - | ||
| 147 | - | 33003. (a) On and after January July 1, 2018, 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, a manufacturer to a wholesaler, at the rate of one cent ($0.01) per milligram of active opioid ingredient. | |
| 148 | - | ||
| 149 | - | (b) The wholesaler shall collect the tax from the manufacturer and shall separately state the amount of the tax imposed under this part on the purchase order, which shall be given by the wholesaler to the manufacturer at the time of sale. The wholesaler shall remit the tax to the board. | |
| 130 | + | 33003. On and after January 1, 2018, 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. | |
| 150 | 131 | ||
| 151 | 132 | 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. | |
| 152 | 133 | ||
| 153 | 134 | ||
| 154 | 135 | ||
| 155 | 136 | 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. | |
| 156 | 137 | ||
| 157 | - | 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. | |
| 138 | + | 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. | |
| 158 | 139 | ||
| 159 | 140 | ||
| 160 | 141 | ||
| 161 | 142 | 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. | |
| 162 | 143 | ||
| 163 | 144 | (b) The board may adopt any regulations necessary or appropriate to carry out the purposes of this part. | |
| 164 | 145 | ||
| 165 | - | (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. | |
| 146 | + | (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. | |
| 166 | 147 | ||
| 167 | - | 33006. All taxes, interest, penalties, and other amounts collected pursuant to this part, less refunds | |
| 148 | + | 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 established by Section 11740 of the Health and Safety Code. | |
| 168 | 149 | ||
| 169 | 150 | ||
| 170 | 151 | ||
| 171 | - | 33006. All taxes, interest, penalties, and other amounts collected pursuant to this part, less refunds | |
| 152 | + | 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 established by Section 11740 of the Health and Safety Code. | |
| 172 | 153 | ||
| 173 | 154 | 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. | |
| 174 | 155 | ||
| 175 | 156 | 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. | |
| 176 | 157 | ||
| 177 | 158 | 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. | |
| 178 | 159 | ||
| 179 | 160 | ### SEC. 3. | |
| 180 | 161 | ||
| 181 | 162 | 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. | |
| 182 | 163 | ||
| 183 | 164 | 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. | |
| 184 | 165 | ||
| 185 | 166 | 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. | |
| 186 | 167 | ||
| 187 | 168 | ### SEC. 4. |