CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 837Introduced by Assembly Member Blanca RubioFebruary 17, 2021 An act to add Section 19267 to the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 837, as introduced, Blanca Rubio. Collection of tax: deployed military personnel.Existing law requires the Franchise Tax Board to administer the levy and collection of taxes pursuant to the Personal Income Tax Law and the Corporation Tax Law and establishes procedures for the collection of delinquent taxes.This bill would prohibit the board from imposing a levy on salary or wages payable to or received by, or place a lien on a bank account of, a member of the Armed Forces of the United States on active duty while deployed away from the individuals permanent duty station.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 19267 is added to the Revenue and Taxation Code, to read:19267. Notwithstanding any other provision of this chapter, the Franchise Tax Board shall not impose a levy on salary or wages payable to or received by, or place a lien on a bank account of, a member of the Armed Forces of the United States on active duty while deployed away from the individuals permanent duty station.
CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 837Introduced by Assembly Member Blanca RubioFebruary 17, 2021 An act to add Section 19267 to the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 837, as introduced, Blanca Rubio. Collection of tax: deployed military personnel.Existing law requires the Franchise Tax Board to administer the levy and collection of taxes pursuant to the Personal Income Tax Law and the Corporation Tax Law and establishes procedures for the collection of delinquent taxes.This bill would prohibit the board from imposing a levy on salary or wages payable to or received by, or place a lien on a bank account of, a member of the Armed Forces of the United States on active duty while deployed away from the individuals permanent duty station.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO
CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION
Assembly Bill
No. 837
Introduced by Assembly Member Blanca RubioFebruary 17, 2021
Introduced by Assembly Member Blanca Rubio
February 17, 2021
An act to add Section 19267 to the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 837, as introduced, Blanca Rubio. Collection of tax: deployed military personnel.
Existing law requires the Franchise Tax Board to administer the levy and collection of taxes pursuant to the Personal Income Tax Law and the Corporation Tax Law and establishes procedures for the collection of delinquent taxes.This bill would prohibit the board from imposing a levy on salary or wages payable to or received by, or place a lien on a bank account of, a member of the Armed Forces of the United States on active duty while deployed away from the individuals permanent duty station.
Existing law requires the Franchise Tax Board to administer the levy and collection of taxes pursuant to the Personal Income Tax Law and the Corporation Tax Law and establishes procedures for the collection of delinquent taxes.
This bill would prohibit the board from imposing a levy on salary or wages payable to or received by, or place a lien on a bank account of, a member of the Armed Forces of the United States on active duty while deployed away from the individuals permanent duty station.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 19267 is added to the Revenue and Taxation Code, to read:19267. Notwithstanding any other provision of this chapter, the Franchise Tax Board shall not impose a levy on salary or wages payable to or received by, or place a lien on a bank account of, a member of the Armed Forces of the United States on active duty while deployed away from the individuals permanent duty station.
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 19267 is added to the Revenue and Taxation Code, to read:19267. Notwithstanding any other provision of this chapter, the Franchise Tax Board shall not impose a levy on salary or wages payable to or received by, or place a lien on a bank account of, a member of the Armed Forces of the United States on active duty while deployed away from the individuals permanent duty station.
SECTION 1. Section 19267 is added to the Revenue and Taxation Code, to read:
### SECTION 1.
19267. Notwithstanding any other provision of this chapter, the Franchise Tax Board shall not impose a levy on salary or wages payable to or received by, or place a lien on a bank account of, a member of the Armed Forces of the United States on active duty while deployed away from the individuals permanent duty station.
19267. Notwithstanding any other provision of this chapter, the Franchise Tax Board shall not impose a levy on salary or wages payable to or received by, or place a lien on a bank account of, a member of the Armed Forces of the United States on active duty while deployed away from the individuals permanent duty station.
19267. Notwithstanding any other provision of this chapter, the Franchise Tax Board shall not impose a levy on salary or wages payable to or received by, or place a lien on a bank account of, a member of the Armed Forces of the United States on active duty while deployed away from the individuals permanent duty station.
19267. Notwithstanding any other provision of this chapter, the Franchise Tax Board shall not impose a levy on salary or wages payable to or received by, or place a lien on a bank account of, a member of the Armed Forces of the United States on active duty while deployed away from the individuals permanent duty station.