CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Senate Bill No. 11Introduced by Senator GainesDecember 05, 2016 An act to add Section 6595 to the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTSB 11, as introduced, Gaines. Sales and use taxes: interest: penalties. The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. That law requires the payment of penalties and interest for a failure to timely pay taxes, from the date on which those amounts became due and payable to the state until the date of payment. That law authorizes the State Board of Equalization, in its discretion, to relieve all or any part of those amounts imposed under specified circumstances. This bill would prohibit the assessment of interest and penalties against any person for failure to make payments of any taxes imposed under the Sales and Use Tax Law if the failure to make a payment is attributable to the failure of the State Board of Equalizations Internet Web site. Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 6595 is added to the Revenue and Taxation Code, to read:6595. Beginning January 1, 2018, and notwithstanding any other law, interest and penalties shall not be assessed against any person for failure to make payments of any taxes imposed under this part if the failure to make a payment is attributable to the failure or crash of the boards Internet Web site.
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Senate Bill No. 11Introduced by Senator GainesDecember 05, 2016 An act to add Section 6595 to the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTSB 11, as introduced, Gaines. Sales and use taxes: interest: penalties. The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. That law requires the payment of penalties and interest for a failure to timely pay taxes, from the date on which those amounts became due and payable to the state until the date of payment. That law authorizes the State Board of Equalization, in its discretion, to relieve all or any part of those amounts imposed under specified circumstances. This bill would prohibit the assessment of interest and penalties against any person for failure to make payments of any taxes imposed under the Sales and Use Tax Law if the failure to make a payment is attributable to the failure of the State Board of Equalizations Internet Web site. Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
Senate Bill No. 11
Introduced by Senator GainesDecember 05, 2016
Introduced by Senator Gaines
December 05, 2016
An act to add Section 6595 to the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
SB 11, as introduced, Gaines. Sales and use taxes: interest: penalties.
The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. That law requires the payment of penalties and interest for a failure to timely pay taxes, from the date on which those amounts became due and payable to the state until the date of payment. That law authorizes the State Board of Equalization, in its discretion, to relieve all or any part of those amounts imposed under specified circumstances. This bill would prohibit the assessment of interest and penalties against any person for failure to make payments of any taxes imposed under the Sales and Use Tax Law if the failure to make a payment is attributable to the failure of the State Board of Equalizations Internet Web site.
The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. That law requires the payment of penalties and interest for a failure to timely pay taxes, from the date on which those amounts became due and payable to the state until the date of payment. That law authorizes the State Board of Equalization, in its discretion, to relieve all or any part of those amounts imposed under specified circumstances.
This bill would prohibit the assessment of interest and penalties against any person for failure to make payments of any taxes imposed under the Sales and Use Tax Law if the failure to make a payment is attributable to the failure of the State Board of Equalizations Internet Web site.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 6595 is added to the Revenue and Taxation Code, to read:6595. Beginning January 1, 2018, and notwithstanding any other law, interest and penalties shall not be assessed against any person for failure to make payments of any taxes imposed under this part if the failure to make a payment is attributable to the failure or crash of the boards Internet Web site.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Section 6595 is added to the Revenue and Taxation Code, to read:6595. Beginning January 1, 2018, and notwithstanding any other law, interest and penalties shall not be assessed against any person for failure to make payments of any taxes imposed under this part if the failure to make a payment is attributable to the failure or crash of the boards Internet Web site.
SECTION 1. Section 6595 is added to the Revenue and Taxation Code, to read:
### SECTION 1.
6595. Beginning January 1, 2018, and notwithstanding any other law, interest and penalties shall not be assessed against any person for failure to make payments of any taxes imposed under this part if the failure to make a payment is attributable to the failure or crash of the boards Internet Web site.
6595. Beginning January 1, 2018, and notwithstanding any other law, interest and penalties shall not be assessed against any person for failure to make payments of any taxes imposed under this part if the failure to make a payment is attributable to the failure or crash of the boards Internet Web site.
6595. Beginning January 1, 2018, and notwithstanding any other law, interest and penalties shall not be assessed against any person for failure to make payments of any taxes imposed under this part if the failure to make a payment is attributable to the failure or crash of the boards Internet Web site.
6595. Beginning January 1, 2018, and notwithstanding any other law, interest and penalties shall not be assessed against any person for failure to make payments of any taxes imposed under this part if the failure to make a payment is attributable to the failure or crash of the boards Internet Web site.