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| 1 | + | CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Senate Bill No. 246Introduced by Senator WieckowskiFebruary 11, 2019 An act to add Part 19.1 (commencing with Section 40300) to Division 2 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTSB 246, as introduced, Wieckowski. Oil and gas severance tax.Existing law imposes various 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 would impose an oil and gas severance tax of upon any operator for the privilege of severing oil or gas from the earth or water in this state at specified rates, calculated as provided. The bill would further require the California Department of Tax and Fee Administration to collect the tax pursuant to the Fee Collection Procedures Law and would require all amounts collected, less refunds and administrative costs, to be deposited into the General Fund.Because the bill would expand the scope of the Fee Collection Procedures Law, the violation of which is a crime, it would impose a state-mandated local program. 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.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. Part 19.1 (commencing with Section 40300) is added to Division 2 of the Revenue and Taxation Code, to read:PART 19.1. The Oil Industry Levy Act40300. An oil and gas severance tax is hereby imposed upon any operator for the privilege of severing oil or gas from the earth or water in this state at the rate of 10 percent of the average price per barrel of California oil or 10 percent of the average price per unit of gas.40305. (a) The board shall administer and collect the tax imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). For purposes of this part, the references in the Fee Collection Procedures Law to fee shall include the tax imposed by this part and references to feepayer shall include any person liable for the payment of the tax imposed by this part.(b) The board may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this part, including, but not limited to, provisions governing collections, reporting, refunds, and appeals.(c) The board may prescribe, adopt, and enforce emergency regulations relating to the administration and enforcement of this part. Any emergency regulations prescribed, adopted, or enforced pursuant to this section shall be adopted in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, and, for purposes of that chapter, including Section 11349.6 of the Government Code, the adoption of these regulations is an emergency and shall be considered by the Office of Administrative Law as necessary for the immediate preservation of the public peace, health and safety, and general welfare. 40308. All taxes, interest, penalties, and other amounts collected pursuant to this part, less refunds and costs of administration, shall be deposited into the General Fund.SEC. 2. 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. | |
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| 3 | + | CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Senate Bill No. 246Introduced by Senator WieckowskiFebruary 11, 2019 An act to add Part 19.1 (commencing with Section 40300) to Division 2 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTSB 246, as introduced, Wieckowski. Oil and gas severance tax.Existing law imposes various 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 would impose an oil and gas severance tax of upon any operator for the privilege of severing oil or gas from the earth or water in this state at specified rates, calculated as provided. The bill would further require the California Department of Tax and Fee Administration to collect the tax pursuant to the Fee Collection Procedures Law and would require all amounts collected, less refunds and administrative costs, to be deposited into the General Fund.Because the bill would expand the scope of the Fee Collection Procedures Law, the violation of which is a crime, it would impose a state-mandated local program. 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.Digest Key Vote: 2/3 Appropriation: NO Fiscal Committee: YES Local Program: YES | |
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| 5 | - | Amended IN Senate January 06, 2020 | |
| 6 | 5 | ||
| 7 | - | Amended IN Senate January 06, 2020 | |
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| 7 | + | ||
| 8 | 8 | ||
| 9 | 9 | CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION | |
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| 11 | - | ||
| 11 | + | Senate Bill No. 246 | |
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| 13 | + | Introduced by Senator WieckowskiFebruary 11, 2019 | |
| 14 | 14 | ||
| 15 | - | Introduced by Senator Wieckowski(Coauthor: Senator Allen)February 11, 2019 | |
| 16 | - | ||
| 17 | - | Introduced by Senator Wieckowski(Coauthor: Senator Allen) | |
| 15 | + | Introduced by Senator Wieckowski | |
| 18 | 16 | February 11, 2019 | |
| 19 | 17 | ||
| 20 | 18 | An act to add Part 19.1 (commencing with Section 40300) to Division 2 of the Revenue and Taxation Code, relating to taxation. | |
| 21 | 19 | ||
| 22 | 20 | LEGISLATIVE COUNSEL'S DIGEST | |
| 23 | 21 | ||
| 24 | 22 | ## LEGISLATIVE COUNSEL'S DIGEST | |
| 25 | 23 | ||
| 26 | - | SB 246, as | |
| 24 | + | SB 246, as introduced, Wieckowski. Oil and gas severance tax. | |
| 27 | 25 | ||
| 28 | 26 | Existing law imposes various 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 would impose an oil and gas severance tax of upon any operator for the privilege of severing oil or gas from the earth or water in this state at specified rates, calculated as provided. The bill would further require the California Department of Tax and Fee Administration to collect the tax pursuant to the Fee Collection Procedures Law and would require all amounts collected, less refunds and administrative costs, to be deposited into the General Fund.Because the bill would expand the scope of the Fee Collection Procedures Law, the violation of which is a crime, it would impose a state-mandated local program. 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. | |
| 29 | 27 | ||
| 30 | 28 | Existing law imposes various 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. | |
| 31 | 29 | ||
| 32 | 30 | This bill would impose an oil and gas severance tax of upon any operator for the privilege of severing oil or gas from the earth or water in this state at specified rates, calculated as provided. | |
| 33 | 31 | ||
| 34 | 32 | The bill would further require the California Department of Tax and Fee Administration to collect the tax pursuant to the Fee Collection Procedures Law and would require all amounts collected, less refunds and administrative costs, to be deposited into the General Fund. | |
| 35 | 33 | ||
| 36 | 34 | Because the bill would expand the scope of the Fee Collection Procedures Law, the violation of which is a crime, it would impose a state-mandated local program. | |
| 37 | 35 | ||
| 38 | 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. | |
| 39 | 37 | ||
| 40 | 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. | |
| 41 | 39 | ||
| 42 | 40 | This bill would provide that no reimbursement is required by this act for a specified reason. | |
| 43 | 41 | ||
| 44 | 42 | ## Digest Key | |
| 45 | 43 | ||
| 46 | 44 | ## Bill Text | |
| 47 | 45 | ||
| 48 | - | The people of the State of California do enact as follows:SECTION 1. Part 19.1 (commencing with Section 40300) is added to Division 2 of the Revenue and Taxation Code, to read:PART 19.1. The Oil Industry Levy Act40300. An oil and gas severance tax is hereby imposed upon any operator for the privilege of severing oil or gas from the earth or water in this state at the rate of 10 percent of the average price per barrel of California oil or 10 percent of the average price per unit of gas.40305. (a) The board shall administer and collect the | |
| 46 | + | The people of the State of California do enact as follows:SECTION 1. Part 19.1 (commencing with Section 40300) is added to Division 2 of the Revenue and Taxation Code, to read:PART 19.1. The Oil Industry Levy Act40300. An oil and gas severance tax is hereby imposed upon any operator for the privilege of severing oil or gas from the earth or water in this state at the rate of 10 percent of the average price per barrel of California oil or 10 percent of the average price per unit of gas.40305. (a) The board shall administer and collect the tax imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). For purposes of this part, the references in the Fee Collection Procedures Law to fee shall include the tax imposed by this part and references to feepayer shall include any person liable for the payment of the tax imposed by this part.(b) The board may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this part, including, but not limited to, provisions governing collections, reporting, refunds, and appeals.(c) The board may prescribe, adopt, and enforce emergency regulations relating to the administration and enforcement of this part. Any emergency regulations prescribed, adopted, or enforced pursuant to this section shall be adopted in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, and, for purposes of that chapter, including Section 11349.6 of the Government Code, the adoption of these regulations is an emergency and shall be considered by the Office of Administrative Law as necessary for the immediate preservation of the public peace, health and safety, and general welfare. 40308. All taxes, interest, penalties, and other amounts collected pursuant to this part, less refunds and costs of administration, shall be deposited into the General Fund.SEC. 2. 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. | |
| 49 | 47 | ||
| 50 | 48 | The people of the State of California do enact as follows: | |
| 51 | 49 | ||
| 52 | 50 | ## The people of the State of California do enact as follows: | |
| 53 | 51 | ||
| 54 | - | SECTION 1. Part 19.1 (commencing with Section 40300) is added to Division 2 of the Revenue and Taxation Code, to read:PART 19.1. The Oil Industry Levy Act40300. An oil and gas severance tax is hereby imposed upon any operator for the privilege of severing oil or gas from the earth or water in this state at the rate of 10 percent of the average price per barrel of California oil or 10 percent of the average price per unit of gas.40305. (a) The board shall administer and collect the | |
| 52 | + | SECTION 1. Part 19.1 (commencing with Section 40300) is added to Division 2 of the Revenue and Taxation Code, to read:PART 19.1. The Oil Industry Levy Act40300. An oil and gas severance tax is hereby imposed upon any operator for the privilege of severing oil or gas from the earth or water in this state at the rate of 10 percent of the average price per barrel of California oil or 10 percent of the average price per unit of gas.40305. (a) The board shall administer and collect the tax imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). For purposes of this part, the references in the Fee Collection Procedures Law to fee shall include the tax imposed by this part and references to feepayer shall include any person liable for the payment of the tax imposed by this part.(b) The board may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this part, including, but not limited to, provisions governing collections, reporting, refunds, and appeals.(c) The board may prescribe, adopt, and enforce emergency regulations relating to the administration and enforcement of this part. Any emergency regulations prescribed, adopted, or enforced pursuant to this section shall be adopted in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, and, for purposes of that chapter, including Section 11349.6 of the Government Code, the adoption of these regulations is an emergency and shall be considered by the Office of Administrative Law as necessary for the immediate preservation of the public peace, health and safety, and general welfare. 40308. All taxes, interest, penalties, and other amounts collected pursuant to this part, less refunds and costs of administration, shall be deposited into the General Fund. | |
| 55 | 53 | ||
| 56 | 54 | SECTION 1. Part 19.1 (commencing with Section 40300) is added to Division 2 of the Revenue and Taxation Code, to read: | |
| 57 | 55 | ||
| 58 | 56 | ### SECTION 1. | |
| 59 | 57 | ||
| 60 | - | PART 19.1. The Oil Industry Levy Act40300. An oil and gas severance tax is hereby imposed upon any operator for the privilege of severing oil or gas from the earth or water in this state at the rate of 10 percent of the average price per barrel of California oil or 10 percent of the average price per unit of gas.40305. (a) The board shall administer and collect the | |
| 58 | + | PART 19.1. The Oil Industry Levy Act40300. An oil and gas severance tax is hereby imposed upon any operator for the privilege of severing oil or gas from the earth or water in this state at the rate of 10 percent of the average price per barrel of California oil or 10 percent of the average price per unit of gas.40305. (a) The board shall administer and collect the tax imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). For purposes of this part, the references in the Fee Collection Procedures Law to fee shall include the tax imposed by this part and references to feepayer shall include any person liable for the payment of the tax imposed by this part.(b) The board may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this part, including, but not limited to, provisions governing collections, reporting, refunds, and appeals.(c) The board may prescribe, adopt, and enforce emergency regulations relating to the administration and enforcement of this part. Any emergency regulations prescribed, adopted, or enforced pursuant to this section shall be adopted in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, and, for purposes of that chapter, including Section 11349.6 of the Government Code, the adoption of these regulations is an emergency and shall be considered by the Office of Administrative Law as necessary for the immediate preservation of the public peace, health and safety, and general welfare. 40308. All taxes, interest, penalties, and other amounts collected pursuant to this part, less refunds and costs of administration, shall be deposited into the General Fund. | |
| 61 | 59 | ||
| 62 | - | PART 19.1. The Oil Industry Levy Act40300. An oil and gas severance tax is hereby imposed upon any operator for the privilege of severing oil or gas from the earth or water in this state at the rate of 10 percent of the average price per barrel of California oil or 10 percent of the average price per unit of gas.40305. (a) The board shall administer and collect the | |
| 60 | + | PART 19.1. The Oil Industry Levy Act40300. An oil and gas severance tax is hereby imposed upon any operator for the privilege of severing oil or gas from the earth or water in this state at the rate of 10 percent of the average price per barrel of California oil or 10 percent of the average price per unit of gas.40305. (a) The board shall administer and collect the tax imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). For purposes of this part, the references in the Fee Collection Procedures Law to fee shall include the tax imposed by this part and references to feepayer shall include any person liable for the payment of the tax imposed by this part.(b) The board may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this part, including, but not limited to, provisions governing collections, reporting, refunds, and appeals.(c) The board may prescribe, adopt, and enforce emergency regulations relating to the administration and enforcement of this part. Any emergency regulations prescribed, adopted, or enforced pursuant to this section shall be adopted in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, and, for purposes of that chapter, including Section 11349.6 of the Government Code, the adoption of these regulations is an emergency and shall be considered by the Office of Administrative Law as necessary for the immediate preservation of the public peace, health and safety, and general welfare. 40308. All taxes, interest, penalties, and other amounts collected pursuant to this part, less refunds and costs of administration, shall be deposited into the General Fund. | |
| 63 | 61 | ||
| 64 | 62 | PART 19.1. The Oil Industry Levy Act | |
| 65 | 63 | ||
| 66 | 64 | PART 19.1. The Oil Industry Levy Act | |
| 67 | 65 | ||
| 68 | 66 | 40300. An oil and gas severance tax is hereby imposed upon any operator for the privilege of severing oil or gas from the earth or water in this state at the rate of 10 percent of the average price per barrel of California oil or 10 percent of the average price per unit of gas. | |
| 69 | 67 | ||
| 70 | 68 | ||
| 71 | 69 | ||
| 72 | 70 | 40300. An oil and gas severance tax is hereby imposed upon any operator for the privilege of severing oil or gas from the earth or water in this state at the rate of 10 percent of the average price per barrel of California oil or 10 percent of the average price per unit of gas. | |
| 73 | 71 | ||
| 74 | - | 40305. (a) The board shall administer and collect the | |
| 72 | + | 40305. (a) The board shall administer and collect the tax imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). For purposes of this part, the references in the Fee Collection Procedures Law to fee shall include the tax imposed by this part and references to feepayer shall include any person liable for the payment of the tax imposed by this part.(b) The board may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this part, including, but not limited to, provisions governing collections, reporting, refunds, and appeals.(c) The board may prescribe, adopt, and enforce emergency regulations relating to the administration and enforcement of this part. Any emergency regulations prescribed, adopted, or enforced pursuant to this section shall be adopted in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, and, for purposes of that chapter, including Section 11349.6 of the Government Code, the adoption of these regulations is an emergency and shall be considered by the Office of Administrative Law as necessary for the immediate preservation of the public peace, health and safety, and general welfare. | |
| 75 | 73 | ||
| 76 | 74 | ||
| 77 | 75 | ||
| 78 | - | 40305. (a) The board shall administer and collect the | |
| 76 | + | 40305. (a) The board shall administer and collect the tax imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). For purposes of this part, the references in the Fee Collection Procedures Law to fee shall include the tax imposed by this part and references to feepayer shall include any person liable for the payment of the tax imposed by this part. | |
| 79 | 77 | ||
| 80 | 78 | (b) The board may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this part, including, but not limited to, provisions governing collections, reporting, refunds, and appeals. | |
| 81 | 79 | ||
| 82 | 80 | (c) The board may prescribe, adopt, and enforce emergency regulations relating to the administration and enforcement of this part. Any emergency regulations prescribed, adopted, or enforced pursuant to this section shall be adopted in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, and, for purposes of that chapter, including Section 11349.6 of the Government Code, the adoption of these regulations is an emergency and shall be considered by the Office of Administrative Law as necessary for the immediate preservation of the public peace, health and safety, and general welfare. | |
| 83 | 81 | ||
| 84 | 82 | 40308. All taxes, interest, penalties, and other amounts collected pursuant to this part, less refunds and costs of administration, shall be deposited into the General Fund. | |
| 85 | 83 | ||
| 86 | 84 | ||
| 87 | 85 | ||
| 88 | 86 | 40308. All taxes, interest, penalties, and other amounts collected pursuant to this part, less refunds and costs of administration, shall be deposited into the General Fund. | |
| 89 | 87 | ||
| 90 | 88 | SEC. 2. 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. | |
| 91 | 89 | ||
| 92 | 90 | SEC. 2. 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. | |
| 93 | 91 | ||
| 94 | 92 | SEC. 2. 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. | |
| 95 | 93 | ||
| 96 | 94 | ### SEC. 2. |