| 1 | 1 | | CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Senate Bill No. 427Introduced by Senator NielsenFebruary 21, 2019 An act to amend Section 24049.5 of the Business and Professions Code, relating to alcoholic beverages. LEGISLATIVE COUNSEL'S DIGESTSB 427, as introduced, Nielsen. Licenses: seizure and sale.Existing law authorizes the State Board of Equalization and the Franchise Tax Board to seize and sell the license of an off-sale or on-sale general licensee that, upon termination of business, is delinquent in the payment of taxes due under the Sales and Use Tax Law, Personal Income Tax Law, or Corporation Tax Law, respectively.This bill would additionally authorize the California Department of Tax and Fee Administration to seize and sell those specified licenses under the above-described conditions.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 24049.5 of the Business and Professions Code is amended to read:24049.5. (a) The State Board of Equalization Equaliure and of the intention of the board to sell the license. The seizure and sale shall be in accordance with the provisions of Article 6 (commencing with Section 6796) of Chapter 6 of Part 1 of Division 2 of the Revenue and Taxation Code or Article 4 (commencing with Section 19251) of Chapter 5 of Part 10.2 of Division 2 of the Revenue and Taxation Code, respectively, and with the provisions of this division. Nothing within these provisions shall be construed to permit the State Board of Equalization Equalization, California Department of Tax and Fee Administration, or Franchise Tax Board to sell alcoholic beverages.(b) For the purposes of this section, termination of business means the licensee has ceased business operations and has either surrendered the license to the department or the license has expired pursuant to Section 24048.(c) (1) The licensee may redeem the license at any time before the date of sale of the license by the board or the appropriate reinstatement deadline, whichever occurs first, by conforming to the requirements for reinstatement of a license pursuant to subdivision (f) of Section 24048. The(2) The person who purchases the license at the sale may reinstate the license by paying the applicable fees, but the transfer shall be effective only on approval of the department after the purchaser has fully complied with the requirements for transfer provided in this division.(d) Paragraph (1) of subdivision (a) of Section 699.720 of the Code of Civil Procedure shall not be construed to limit the authority of the State Board of Equalization Equalization, California Department of Tax and Fee Administration, or the Franchise Tax Board to seize and sell licenses pursuant to this section. |
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| 3 | 3 | | CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Senate Bill No. 427Introduced by Senator NielsenFebruary 21, 2019 An act to amend Section 24049.5 of the Business and Professions Code, relating to alcoholic beverages. LEGISLATIVE COUNSEL'S DIGESTSB 427, as introduced, Nielsen. Licenses: seizure and sale.Existing law authorizes the State Board of Equalization and the Franchise Tax Board to seize and sell the license of an off-sale or on-sale general licensee that, upon termination of business, is delinquent in the payment of taxes due under the Sales and Use Tax Law, Personal Income Tax Law, or Corporation Tax Law, respectively.This bill would additionally authorize the California Department of Tax and Fee Administration to seize and sell those specified licenses under the above-described conditions.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO |
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| 9 | 9 | | CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION |
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| 11 | 11 | | Senate Bill No. 427 |
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| 13 | 13 | | Introduced by Senator NielsenFebruary 21, 2019 |
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| 15 | 15 | | Introduced by Senator Nielsen |
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| 16 | 16 | | February 21, 2019 |
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| 18 | 18 | | An act to amend Section 24049.5 of the Business and Professions Code, relating to alcoholic beverages. |
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| 20 | 20 | | LEGISLATIVE COUNSEL'S DIGEST |
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| 22 | 22 | | ## LEGISLATIVE COUNSEL'S DIGEST |
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| 24 | 24 | | SB 427, as introduced, Nielsen. Licenses: seizure and sale. |
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| 26 | 26 | | Existing law authorizes the State Board of Equalization and the Franchise Tax Board to seize and sell the license of an off-sale or on-sale general licensee that, upon termination of business, is delinquent in the payment of taxes due under the Sales and Use Tax Law, Personal Income Tax Law, or Corporation Tax Law, respectively.This bill would additionally authorize the California Department of Tax and Fee Administration to seize and sell those specified licenses under the above-described conditions. |
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| 28 | 28 | | Existing law authorizes the State Board of Equalization and the Franchise Tax Board to seize and sell the license of an off-sale or on-sale general licensee that, upon termination of business, is delinquent in the payment of taxes due under the Sales and Use Tax Law, Personal Income Tax Law, or Corporation Tax Law, respectively. |
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| 30 | 30 | | This bill would additionally authorize the California Department of Tax and Fee Administration to seize and sell those specified licenses under the above-described conditions. |
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| 32 | 32 | | ## Digest Key |
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| 34 | 34 | | ## Bill Text |
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| 36 | 36 | | The people of the State of California do enact as follows:SECTION 1. Section 24049.5 of the Business and Professions Code is amended to read:24049.5. (a) The State Board of Equalization Equaliure and of the intention of the board to sell the license. The seizure and sale shall be in accordance with the provisions of Article 6 (commencing with Section 6796) of Chapter 6 of Part 1 of Division 2 of the Revenue and Taxation Code or Article 4 (commencing with Section 19251) of Chapter 5 of Part 10.2 of Division 2 of the Revenue and Taxation Code, respectively, and with the provisions of this division. Nothing within these provisions shall be construed to permit the State Board of Equalization Equalization, California Department of Tax and Fee Administration, or Franchise Tax Board to sell alcoholic beverages.(b) For the purposes of this section, termination of business means the licensee has ceased business operations and has either surrendered the license to the department or the license has expired pursuant to Section 24048.(c) (1) The licensee may redeem the license at any time before the date of sale of the license by the board or the appropriate reinstatement deadline, whichever occurs first, by conforming to the requirements for reinstatement of a license pursuant to subdivision (f) of Section 24048. The(2) The person who purchases the license at the sale may reinstate the license by paying the applicable fees, but the transfer shall be effective only on approval of the department after the purchaser has fully complied with the requirements for transfer provided in this division.(d) Paragraph (1) of subdivision (a) of Section 699.720 of the Code of Civil Procedure shall not be construed to limit the authority of the State Board of Equalization Equalization, California Department of Tax and Fee Administration, or the Franchise Tax Board to seize and sell licenses pursuant to this section. |
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| 38 | 38 | | The people of the State of California do enact as follows: |
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| 40 | 40 | | ## The people of the State of California do enact as follows: |
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| 42 | 42 | | SECTION 1. Section 24049.5 of the Business and Professions Code is amended to read:24049.5. (a) The State Board of Equalization Equaliure and of the intention of the board to sell the license. The seizure and sale shall be in accordance with the provisions of Article 6 (commencing with Section 6796) of Chapter 6 of Part 1 of Division 2 of the Revenue and Taxation Code or Article 4 (commencing with Section 19251) of Chapter 5 of Part 10.2 of Division 2 of the Revenue and Taxation Code, respectively, and with the provisions of this division. Nothing within these provisions shall be construed to permit the State Board of Equalization Equalization, California Department of Tax and Fee Administration, or Franchise Tax Board to sell alcoholic beverages.(b) For the purposes of this section, termination of business means the licensee has ceased business operations and has either surrendered the license to the department or the license has expired pursuant to Section 24048.(c) (1) The licensee may redeem the license at any time before the date of sale of the license by the board or the appropriate reinstatement deadline, whichever occurs first, by conforming to the requirements for reinstatement of a license pursuant to subdivision (f) of Section 24048. The(2) The person who purchases the license at the sale may reinstate the license by paying the applicable fees, but the transfer shall be effective only on approval of the department after the purchaser has fully complied with the requirements for transfer provided in this division.(d) Paragraph (1) of subdivision (a) of Section 699.720 of the Code of Civil Procedure shall not be construed to limit the authority of the State Board of Equalization Equalization, California Department of Tax and Fee Administration, or the Franchise Tax Board to seize and sell licenses pursuant to this section. |
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| 44 | 44 | | SECTION 1. Section 24049.5 of the Business and Professions Code is amended to read: |
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| 46 | 46 | | ### SECTION 1. |
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| 48 | 48 | | 24049.5. (a) The State Board of Equalization Equaliure and of the intention of the board to sell the license. The seizure and sale shall be in accordance with the provisions of Article 6 (commencing with Section 6796) of Chapter 6 of Part 1 of Division 2 of the Revenue and Taxation Code or Article 4 (commencing with Section 19251) of Chapter 5 of Part 10.2 of Division 2 of the Revenue and Taxation Code, respectively, and with the provisions of this division. Nothing within these provisions shall be construed to permit the State Board of Equalization Equalization, California Department of Tax and Fee Administration, or Franchise Tax Board to sell alcoholic beverages.(b) For the purposes of this section, termination of business means the licensee has ceased business operations and has either surrendered the license to the department or the license has expired pursuant to Section 24048.(c) (1) The licensee may redeem the license at any time before the date of sale of the license by the board or the appropriate reinstatement deadline, whichever occurs first, by conforming to the requirements for reinstatement of a license pursuant to subdivision (f) of Section 24048. The(2) The person who purchases the license at the sale may reinstate the license by paying the applicable fees, but the transfer shall be effective only on approval of the department after the purchaser has fully complied with the requirements for transfer provided in this division.(d) Paragraph (1) of subdivision (a) of Section 699.720 of the Code of Civil Procedure shall not be construed to limit the authority of the State Board of Equalization Equalization, California Department of Tax and Fee Administration, or the Franchise Tax Board to seize and sell licenses pursuant to this section. |
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| 50 | 50 | | 24049.5. (a) The State Board of Equalization Equaliure and of the intention of the board to sell the license. The seizure and sale shall be in accordance with the provisions of Article 6 (commencing with Section 6796) of Chapter 6 of Part 1 of Division 2 of the Revenue and Taxation Code or Article 4 (commencing with Section 19251) of Chapter 5 of Part 10.2 of Division 2 of the Revenue and Taxation Code, respectively, and with the provisions of this division. Nothing within these provisions shall be construed to permit the State Board of Equalization Equalization, California Department of Tax and Fee Administration, or Franchise Tax Board to sell alcoholic beverages.(b) For the purposes of this section, termination of business means the licensee has ceased business operations and has either surrendered the license to the department or the license has expired pursuant to Section 24048.(c) (1) The licensee may redeem the license at any time before the date of sale of the license by the board or the appropriate reinstatement deadline, whichever occurs first, by conforming to the requirements for reinstatement of a license pursuant to subdivision (f) of Section 24048. The(2) The person who purchases the license at the sale may reinstate the license by paying the applicable fees, but the transfer shall be effective only on approval of the department after the purchaser has fully complied with the requirements for transfer provided in this division.(d) Paragraph (1) of subdivision (a) of Section 699.720 of the Code of Civil Procedure shall not be construed to limit the authority of the State Board of Equalization Equalization, California Department of Tax and Fee Administration, or the Franchise Tax Board to seize and sell licenses pursuant to this section. |
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| 52 | 52 | | 24049.5. (a) The State Board of Equalization Equaliure and of the intention of the board to sell the license. The seizure and sale shall be in accordance with the provisions of Article 6 (commencing with Section 6796) of Chapter 6 of Part 1 of Division 2 of the Revenue and Taxation Code or Article 4 (commencing with Section 19251) of Chapter 5 of Part 10.2 of Division 2 of the Revenue and Taxation Code, respectively, and with the provisions of this division. Nothing within these provisions shall be construed to permit the State Board of Equalization Equalization, California Department of Tax and Fee Administration, or Franchise Tax Board to sell alcoholic beverages.(b) For the purposes of this section, termination of business means the licensee has ceased business operations and has either surrendered the license to the department or the license has expired pursuant to Section 24048.(c) (1) The licensee may redeem the license at any time before the date of sale of the license by the board or the appropriate reinstatement deadline, whichever occurs first, by conforming to the requirements for reinstatement of a license pursuant to subdivision (f) of Section 24048. The(2) The person who purchases the license at the sale may reinstate the license by paying the applicable fees, but the transfer shall be effective only on approval of the department after the purchaser has fully complied with the requirements for transfer provided in this division.(d) Paragraph (1) of subdivision (a) of Section 699.720 of the Code of Civil Procedure shall not be construed to limit the authority of the State Board of Equalization Equalization, California Department of Tax and Fee Administration, or the Franchise Tax Board to seize and sell licenses pursuant to this section. |
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| 56 | 56 | | 24049.5. (a) The State Board of Equalization Equaliure and of the intention of the board to sell the license. The seizure and sale shall be in accordance with the provisions of Article 6 (commencing with Section 6796) of Chapter 6 of Part 1 of Division 2 of the Revenue and Taxation Code or Article 4 (commencing with Section 19251) of Chapter 5 of Part 10.2 of Division 2 of the Revenue and Taxation Code, respectively, and with the provisions of this division. Nothing within these provisions shall be construed to permit the State Board of Equalization Equalization, California Department of Tax and Fee Administration, or Franchise Tax Board to sell alcoholic beverages. |
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| 58 | 58 | | (b) For the purposes of this section, termination of business means the licensee has ceased business operations and has either surrendered the license to the department or the license has expired pursuant to Section 24048. |
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| 60 | 60 | | (c) (1) The licensee may redeem the license at any time before the date of sale of the license by the board or the appropriate reinstatement deadline, whichever occurs first, by conforming to the requirements for reinstatement of a license pursuant to subdivision (f) of Section 24048. |
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| 62 | 62 | | The |
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| 66 | 66 | | (2) The person who purchases the license at the sale may reinstate the license by paying the applicable fees, but the transfer shall be effective only on approval of the department after the purchaser has fully complied with the requirements for transfer provided in this division. |
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| 68 | 68 | | (d) Paragraph (1) of subdivision (a) of Section 699.720 of the Code of Civil Procedure shall not be construed to limit the authority of the State Board of Equalization Equalization, California Department of Tax and Fee Administration, or the Franchise Tax Board to seize and sell licenses pursuant to this section. |
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