Amended IN Assembly March 23, 2023 CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Assembly Bill No. 657Introduced by Assembly Member JacksonFebruary 09, 2023An act relating to foster care. to add Part 13.8 (commencing with Section 31210) to Division 2 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefore.LEGISLATIVE COUNSEL'S DIGESTAB 657, as amended, Jackson. Foster parents. Mental Health Services Funding Act.Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state of, 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. The Sales and Use Tax Law provides various exemptions from those taxes, including an exemption for the sale of, or the storage, use, or consumption of, food products for human consumption. Existing law defines food products to mean, among other things, sugar and sugar products, candy, gum, confectionery, and cocoa and cocoa products.Existing law establishes the Mental Health Services Fund under the administration of the state and continuously appropriates money in the fund for certain purposes, including programs and other related activities as designated by the Childrens Mental Health Services Act, which establishes an interagency system of care for children with serious emotional and behavioral disturbances that provides comprehensive, coordinated care, as specified.This bill would enact the Mental Health Services Funding Act that would require a distributor to pay a tax upon the distributors distributions of candy, as defined, at the rate of $0.05 for each untaxed candy distributed. The bill would define distribution to mean the sale, except a retail sale, of untaxed candy in this state. The bill would require all revenues, interest, and penalties, less refunds, collected from the candy tax to be deposited into the Candy Tax Fund, a continuously appropriated fund created by the bill, and would require all amounts in the fund to be distributed to the Mental Health Services Fund. By creating a continuously appropriated fund and allocating additional moneys to a continuously appropriated fund, this bill would make an appropriation.This bill would provide for the administration and collection of the tax described above pursuant to procedures set forth in the Fee Collection Procedures Law. 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.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.Existing law requires State Department of Social Services, in consultation with county child welfare agencies, foster parent associations, and other interested community parties, to implement a unified, family friendly, and child-centered resource family approval process to replace the existing multiple processes for licensing foster family homes, certifying foster homes by licensed foster family agencies, approving relatives and nonrelative extended family members as foster care providers, and approving guardians and adoptive families. Existing law also requires counties to use state funding allocated to them for the purpose of recruiting, retaining, and supporting foster parents, relative caregivers, and resource families to increase the capacity and use of home-based family care and the provision of services and supports to those caregivers.This bill would declare the intent of the Legislature to enact legislation to provide supports to foster parents and potential foster parents.Digest Key Vote: MAJORITY2/3 Appropriation: NOYES Fiscal Committee: NOYES Local Program: NOYES Bill TextThe people of the State of California do enact as follows:SECTION 1. Part 13.8 (commencing with Section 31210) is added to Division 2 of the Revenue and Taxation Code, to read:PART 13.8. Mental Health Services Funding Act CHAPTER 1. General Provisions31210. This part shall be known as the Mental Health Services Funding Act.31211. For purposes of this part:(a) Candy means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces.(b) Candy tax means the tax imposed by Section 31213.(c) Department means the California Department of Tax and Fee Administration.(d) Distribution means the sale, except a retail sale, of untaxed candy in this state.(e) Distributor means a person who distributes candy in this state.(f) In this state means within the exterior limits of California and includes all territory within these limits owned by or ceded to the United States of America.(g) Retail sale has the same meaning as defined in Section 6007.(h) Untaxed candy means any candy that has not yet been distributed in a manner as to result in a tax liability under this part. CHAPTER 2. Imposition of Tax31213. A distributor shall pay a tax upon the distributors distributions of candy at the rate of five cents ($0.05) for each untaxed candy distributed. CHAPTER 3. Candy Tax Fund31220. (a) All revenues, interest, and penalties derived from the candy tax shall be deposited into the Candy Tax Fund, which is hereby created in the State Treasury, less payments for refunds and reimbursement to the department for expenses incurred in the administration and collection of the tax.(b) Notwithstanding Section 13340 of the Government Code, all amounts in the Candy Tax Fund are continuously appropriated without regard to fiscal year to the Mental Health Services Fund created by Section 5890 of the Welfare and Institutions Code. CHAPTER 4. Administration31225. (a) (1) The department may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this part, including, but not limited to, collections, reporting, refunds, and appeals.(2) (A) The department may prescribe, adopt, and enforce emergency regulations as necessary to implement this part.(B) An emergency regulation prescribed, adopted, or enforced pursuant to this paragraph 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 the regulation 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.(b) (1) The department shall collect the candy tax pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)).(2) For purposes of this part, the references in the Fee Collection Procedures Law to fee shall include the candy tax, and references to feepayer shall include any distributor liable for the payment of the candy tax.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.SECTION 1.It is the intent of the Legislature to enact legislation to provide supports to foster parents and potential foster parents.
Amended IN Assembly March 23, 2023 CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Assembly Bill No. 657Introduced by Assembly Member JacksonFebruary 09, 2023An act relating to foster care. to add Part 13.8 (commencing with Section 31210) to Division 2 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefore.LEGISLATIVE COUNSEL'S DIGESTAB 657, as amended, Jackson. Foster parents. Mental Health Services Funding Act.Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state of, 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. The Sales and Use Tax Law provides various exemptions from those taxes, including an exemption for the sale of, or the storage, use, or consumption of, food products for human consumption. Existing law defines food products to mean, among other things, sugar and sugar products, candy, gum, confectionery, and cocoa and cocoa products.Existing law establishes the Mental Health Services Fund under the administration of the state and continuously appropriates money in the fund for certain purposes, including programs and other related activities as designated by the Childrens Mental Health Services Act, which establishes an interagency system of care for children with serious emotional and behavioral disturbances that provides comprehensive, coordinated care, as specified.This bill would enact the Mental Health Services Funding Act that would require a distributor to pay a tax upon the distributors distributions of candy, as defined, at the rate of $0.05 for each untaxed candy distributed. The bill would define distribution to mean the sale, except a retail sale, of untaxed candy in this state. The bill would require all revenues, interest, and penalties, less refunds, collected from the candy tax to be deposited into the Candy Tax Fund, a continuously appropriated fund created by the bill, and would require all amounts in the fund to be distributed to the Mental Health Services Fund. By creating a continuously appropriated fund and allocating additional moneys to a continuously appropriated fund, this bill would make an appropriation.This bill would provide for the administration and collection of the tax described above pursuant to procedures set forth in the Fee Collection Procedures Law. 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.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.Existing law requires State Department of Social Services, in consultation with county child welfare agencies, foster parent associations, and other interested community parties, to implement a unified, family friendly, and child-centered resource family approval process to replace the existing multiple processes for licensing foster family homes, certifying foster homes by licensed foster family agencies, approving relatives and nonrelative extended family members as foster care providers, and approving guardians and adoptive families. Existing law also requires counties to use state funding allocated to them for the purpose of recruiting, retaining, and supporting foster parents, relative caregivers, and resource families to increase the capacity and use of home-based family care and the provision of services and supports to those caregivers.This bill would declare the intent of the Legislature to enact legislation to provide supports to foster parents and potential foster parents.Digest Key Vote: MAJORITY2/3 Appropriation: NOYES Fiscal Committee: NOYES Local Program: NOYES
Amended IN Assembly March 23, 2023
Amended IN Assembly March 23, 2023
CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION
Assembly Bill
No. 657
Introduced by Assembly Member JacksonFebruary 09, 2023
Introduced by Assembly Member Jackson
February 09, 2023
An act relating to foster care. to add Part 13.8 (commencing with Section 31210) to Division 2 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefore.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 657, as amended, Jackson. Foster parents. Mental Health Services Funding Act.
Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state of, 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. The Sales and Use Tax Law provides various exemptions from those taxes, including an exemption for the sale of, or the storage, use, or consumption of, food products for human consumption. Existing law defines food products to mean, among other things, sugar and sugar products, candy, gum, confectionery, and cocoa and cocoa products.Existing law establishes the Mental Health Services Fund under the administration of the state and continuously appropriates money in the fund for certain purposes, including programs and other related activities as designated by the Childrens Mental Health Services Act, which establishes an interagency system of care for children with serious emotional and behavioral disturbances that provides comprehensive, coordinated care, as specified.This bill would enact the Mental Health Services Funding Act that would require a distributor to pay a tax upon the distributors distributions of candy, as defined, at the rate of $0.05 for each untaxed candy distributed. The bill would define distribution to mean the sale, except a retail sale, of untaxed candy in this state. The bill would require all revenues, interest, and penalties, less refunds, collected from the candy tax to be deposited into the Candy Tax Fund, a continuously appropriated fund created by the bill, and would require all amounts in the fund to be distributed to the Mental Health Services Fund. By creating a continuously appropriated fund and allocating additional moneys to a continuously appropriated fund, this bill would make an appropriation.This bill would provide for the administration and collection of the tax described above pursuant to procedures set forth in the Fee Collection Procedures Law. 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.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.Existing law requires State Department of Social Services, in consultation with county child welfare agencies, foster parent associations, and other interested community parties, to implement a unified, family friendly, and child-centered resource family approval process to replace the existing multiple processes for licensing foster family homes, certifying foster homes by licensed foster family agencies, approving relatives and nonrelative extended family members as foster care providers, and approving guardians and adoptive families. Existing law also requires counties to use state funding allocated to them for the purpose of recruiting, retaining, and supporting foster parents, relative caregivers, and resource families to increase the capacity and use of home-based family care and the provision of services and supports to those caregivers.This bill would declare the intent of the Legislature to enact legislation to provide supports to foster parents and potential foster parents.
Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state of, 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. The Sales and Use Tax Law provides various exemptions from those taxes, including an exemption for the sale of, or the storage, use, or consumption of, food products for human consumption. Existing law defines food products to mean, among other things, sugar and sugar products, candy, gum, confectionery, and cocoa and cocoa products.
Existing law establishes the Mental Health Services Fund under the administration of the state and continuously appropriates money in the fund for certain purposes, including programs and other related activities as designated by the Childrens Mental Health Services Act, which establishes an interagency system of care for children with serious emotional and behavioral disturbances that provides comprehensive, coordinated care, as specified.
This bill would enact the Mental Health Services Funding Act that would require a distributor to pay a tax upon the distributors distributions of candy, as defined, at the rate of $0.05 for each untaxed candy distributed. The bill would define distribution to mean the sale, except a retail sale, of untaxed candy in this state. The bill would require all revenues, interest, and penalties, less refunds, collected from the candy tax to be deposited into the Candy Tax Fund, a continuously appropriated fund created by the bill, and would require all amounts in the fund to be distributed to the Mental Health Services Fund. By creating a continuously appropriated fund and allocating additional moneys to a continuously appropriated fund, this bill would make an appropriation.
This bill would provide for the administration and collection of the tax described above pursuant to procedures set forth in the Fee Collection Procedures Law. 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.
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.
Existing law requires State Department of Social Services, in consultation with county child welfare agencies, foster parent associations, and other interested community parties, to implement a unified, family friendly, and child-centered resource family approval process to replace the existing multiple processes for licensing foster family homes, certifying foster homes by licensed foster family agencies, approving relatives and nonrelative extended family members as foster care providers, and approving guardians and adoptive families. Existing law also requires counties to use state funding allocated to them for the purpose of recruiting, retaining, and supporting foster parents, relative caregivers, and resource families to increase the capacity and use of home-based family care and the provision of services and supports to those caregivers.
This bill would declare the intent of the Legislature to enact legislation to provide supports to foster parents and potential foster parents.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Part 13.8 (commencing with Section 31210) is added to Division 2 of the Revenue and Taxation Code, to read:PART 13.8. Mental Health Services Funding Act CHAPTER 1. General Provisions31210. This part shall be known as the Mental Health Services Funding Act.31211. For purposes of this part:(a) Candy means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces.(b) Candy tax means the tax imposed by Section 31213.(c) Department means the California Department of Tax and Fee Administration.(d) Distribution means the sale, except a retail sale, of untaxed candy in this state.(e) Distributor means a person who distributes candy in this state.(f) In this state means within the exterior limits of California and includes all territory within these limits owned by or ceded to the United States of America.(g) Retail sale has the same meaning as defined in Section 6007.(h) Untaxed candy means any candy that has not yet been distributed in a manner as to result in a tax liability under this part. CHAPTER 2. Imposition of Tax31213. A distributor shall pay a tax upon the distributors distributions of candy at the rate of five cents ($0.05) for each untaxed candy distributed. CHAPTER 3. Candy Tax Fund31220. (a) All revenues, interest, and penalties derived from the candy tax shall be deposited into the Candy Tax Fund, which is hereby created in the State Treasury, less payments for refunds and reimbursement to the department for expenses incurred in the administration and collection of the tax.(b) Notwithstanding Section 13340 of the Government Code, all amounts in the Candy Tax Fund are continuously appropriated without regard to fiscal year to the Mental Health Services Fund created by Section 5890 of the Welfare and Institutions Code. CHAPTER 4. Administration31225. (a) (1) The department may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this part, including, but not limited to, collections, reporting, refunds, and appeals.(2) (A) The department may prescribe, adopt, and enforce emergency regulations as necessary to implement this part.(B) An emergency regulation prescribed, adopted, or enforced pursuant to this paragraph 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 the regulation 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.(b) (1) The department shall collect the candy tax pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)).(2) For purposes of this part, the references in the Fee Collection Procedures Law to fee shall include the candy tax, and references to feepayer shall include any distributor liable for the payment of the candy tax.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.SECTION 1.It is the intent of the Legislature to enact legislation to provide supports to foster parents and potential foster parents.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Part 13.8 (commencing with Section 31210) is added to Division 2 of the Revenue and Taxation Code, to read:PART 13.8. Mental Health Services Funding Act CHAPTER 1. General Provisions31210. This part shall be known as the Mental Health Services Funding Act.31211. For purposes of this part:(a) Candy means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces.(b) Candy tax means the tax imposed by Section 31213.(c) Department means the California Department of Tax and Fee Administration.(d) Distribution means the sale, except a retail sale, of untaxed candy in this state.(e) Distributor means a person who distributes candy in this state.(f) In this state means within the exterior limits of California and includes all territory within these limits owned by or ceded to the United States of America.(g) Retail sale has the same meaning as defined in Section 6007.(h) Untaxed candy means any candy that has not yet been distributed in a manner as to result in a tax liability under this part. CHAPTER 2. Imposition of Tax31213. A distributor shall pay a tax upon the distributors distributions of candy at the rate of five cents ($0.05) for each untaxed candy distributed. CHAPTER 3. Candy Tax Fund31220. (a) All revenues, interest, and penalties derived from the candy tax shall be deposited into the Candy Tax Fund, which is hereby created in the State Treasury, less payments for refunds and reimbursement to the department for expenses incurred in the administration and collection of the tax.(b) Notwithstanding Section 13340 of the Government Code, all amounts in the Candy Tax Fund are continuously appropriated without regard to fiscal year to the Mental Health Services Fund created by Section 5890 of the Welfare and Institutions Code. CHAPTER 4. Administration31225. (a) (1) The department may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this part, including, but not limited to, collections, reporting, refunds, and appeals.(2) (A) The department may prescribe, adopt, and enforce emergency regulations as necessary to implement this part.(B) An emergency regulation prescribed, adopted, or enforced pursuant to this paragraph 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 the regulation 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.(b) (1) The department shall collect the candy tax pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)).(2) For purposes of this part, the references in the Fee Collection Procedures Law to fee shall include the candy tax, and references to feepayer shall include any distributor liable for the payment of the candy tax.
SECTION 1. Part 13.8 (commencing with Section 31210) is added to Division 2 of the Revenue and Taxation Code, to read:
### SECTION 1.
PART 13.8. Mental Health Services Funding Act CHAPTER 1. General Provisions31210. This part shall be known as the Mental Health Services Funding Act.31211. For purposes of this part:(a) Candy means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces.(b) Candy tax means the tax imposed by Section 31213.(c) Department means the California Department of Tax and Fee Administration.(d) Distribution means the sale, except a retail sale, of untaxed candy in this state.(e) Distributor means a person who distributes candy in this state.(f) In this state means within the exterior limits of California and includes all territory within these limits owned by or ceded to the United States of America.(g) Retail sale has the same meaning as defined in Section 6007.(h) Untaxed candy means any candy that has not yet been distributed in a manner as to result in a tax liability under this part. CHAPTER 2. Imposition of Tax31213. A distributor shall pay a tax upon the distributors distributions of candy at the rate of five cents ($0.05) for each untaxed candy distributed. CHAPTER 3. Candy Tax Fund31220. (a) All revenues, interest, and penalties derived from the candy tax shall be deposited into the Candy Tax Fund, which is hereby created in the State Treasury, less payments for refunds and reimbursement to the department for expenses incurred in the administration and collection of the tax.(b) Notwithstanding Section 13340 of the Government Code, all amounts in the Candy Tax Fund are continuously appropriated without regard to fiscal year to the Mental Health Services Fund created by Section 5890 of the Welfare and Institutions Code. CHAPTER 4. Administration31225. (a) (1) The department may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this part, including, but not limited to, collections, reporting, refunds, and appeals.(2) (A) The department may prescribe, adopt, and enforce emergency regulations as necessary to implement this part.(B) An emergency regulation prescribed, adopted, or enforced pursuant to this paragraph 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 the regulation 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.(b) (1) The department shall collect the candy tax pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)).(2) For purposes of this part, the references in the Fee Collection Procedures Law to fee shall include the candy tax, and references to feepayer shall include any distributor liable for the payment of the candy tax.
PART 13.8. Mental Health Services Funding Act CHAPTER 1. General Provisions31210. This part shall be known as the Mental Health Services Funding Act.31211. For purposes of this part:(a) Candy means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces.(b) Candy tax means the tax imposed by Section 31213.(c) Department means the California Department of Tax and Fee Administration.(d) Distribution means the sale, except a retail sale, of untaxed candy in this state.(e) Distributor means a person who distributes candy in this state.(f) In this state means within the exterior limits of California and includes all territory within these limits owned by or ceded to the United States of America.(g) Retail sale has the same meaning as defined in Section 6007.(h) Untaxed candy means any candy that has not yet been distributed in a manner as to result in a tax liability under this part. CHAPTER 2. Imposition of Tax31213. A distributor shall pay a tax upon the distributors distributions of candy at the rate of five cents ($0.05) for each untaxed candy distributed. CHAPTER 3. Candy Tax Fund31220. (a) All revenues, interest, and penalties derived from the candy tax shall be deposited into the Candy Tax Fund, which is hereby created in the State Treasury, less payments for refunds and reimbursement to the department for expenses incurred in the administration and collection of the tax.(b) Notwithstanding Section 13340 of the Government Code, all amounts in the Candy Tax Fund are continuously appropriated without regard to fiscal year to the Mental Health Services Fund created by Section 5890 of the Welfare and Institutions Code. CHAPTER 4. Administration31225. (a) (1) The department may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this part, including, but not limited to, collections, reporting, refunds, and appeals.(2) (A) The department may prescribe, adopt, and enforce emergency regulations as necessary to implement this part.(B) An emergency regulation prescribed, adopted, or enforced pursuant to this paragraph 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 the regulation 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.(b) (1) The department shall collect the candy tax pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)).(2) For purposes of this part, the references in the Fee Collection Procedures Law to fee shall include the candy tax, and references to feepayer shall include any distributor liable for the payment of the candy tax.
PART 13.8. Mental Health Services Funding Act
PART 13.8. Mental Health Services Funding Act
CHAPTER 1. General Provisions31210. This part shall be known as the Mental Health Services Funding Act.31211. For purposes of this part:(a) Candy means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces.(b) Candy tax means the tax imposed by Section 31213.(c) Department means the California Department of Tax and Fee Administration.(d) Distribution means the sale, except a retail sale, of untaxed candy in this state.(e) Distributor means a person who distributes candy in this state.(f) In this state means within the exterior limits of California and includes all territory within these limits owned by or ceded to the United States of America.(g) Retail sale has the same meaning as defined in Section 6007.(h) Untaxed candy means any candy that has not yet been distributed in a manner as to result in a tax liability under this part.
CHAPTER 1. General Provisions
CHAPTER 1. General Provisions
31210. This part shall be known as the Mental Health Services Funding Act.
31210. This part shall be known as the Mental Health Services Funding Act.
31211. For purposes of this part:(a) Candy means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces.(b) Candy tax means the tax imposed by Section 31213.(c) Department means the California Department of Tax and Fee Administration.(d) Distribution means the sale, except a retail sale, of untaxed candy in this state.(e) Distributor means a person who distributes candy in this state.(f) In this state means within the exterior limits of California and includes all territory within these limits owned by or ceded to the United States of America.(g) Retail sale has the same meaning as defined in Section 6007.(h) Untaxed candy means any candy that has not yet been distributed in a manner as to result in a tax liability under this part.
31211. For purposes of this part:
(a) Candy means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces.
(b) Candy tax means the tax imposed by Section 31213.
(c) Department means the California Department of Tax and Fee Administration.
(d) Distribution means the sale, except a retail sale, of untaxed candy in this state.
(e) Distributor means a person who distributes candy in this state.
(f) In this state means within the exterior limits of California and includes all territory within these limits owned by or ceded to the United States of America.
(g) Retail sale has the same meaning as defined in Section 6007.
(h) Untaxed candy means any candy that has not yet been distributed in a manner as to result in a tax liability under this part.
CHAPTER 2. Imposition of Tax31213. A distributor shall pay a tax upon the distributors distributions of candy at the rate of five cents ($0.05) for each untaxed candy distributed.
CHAPTER 2. Imposition of Tax
CHAPTER 2. Imposition of Tax
31213. A distributor shall pay a tax upon the distributors distributions of candy at the rate of five cents ($0.05) for each untaxed candy distributed.
31213. A distributor shall pay a tax upon the distributors distributions of candy at the rate of five cents ($0.05) for each untaxed candy distributed.
CHAPTER 3. Candy Tax Fund31220. (a) All revenues, interest, and penalties derived from the candy tax shall be deposited into the Candy Tax Fund, which is hereby created in the State Treasury, less payments for refunds and reimbursement to the department for expenses incurred in the administration and collection of the tax.(b) Notwithstanding Section 13340 of the Government Code, all amounts in the Candy Tax Fund are continuously appropriated without regard to fiscal year to the Mental Health Services Fund created by Section 5890 of the Welfare and Institutions Code.
CHAPTER 3. Candy Tax Fund
CHAPTER 3. Candy Tax Fund
31220. (a) All revenues, interest, and penalties derived from the candy tax shall be deposited into the Candy Tax Fund, which is hereby created in the State Treasury, less payments for refunds and reimbursement to the department for expenses incurred in the administration and collection of the tax.(b) Notwithstanding Section 13340 of the Government Code, all amounts in the Candy Tax Fund are continuously appropriated without regard to fiscal year to the Mental Health Services Fund created by Section 5890 of the Welfare and Institutions Code.
31220. (a) All revenues, interest, and penalties derived from the candy tax shall be deposited into the Candy Tax Fund, which is hereby created in the State Treasury, less payments for refunds and reimbursement to the department for expenses incurred in the administration and collection of the tax.
(b) Notwithstanding Section 13340 of the Government Code, all amounts in the Candy Tax Fund are continuously appropriated without regard to fiscal year to the Mental Health Services Fund created by Section 5890 of the Welfare and Institutions Code.
CHAPTER 4. Administration31225. (a) (1) The department may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this part, including, but not limited to, collections, reporting, refunds, and appeals.(2) (A) The department may prescribe, adopt, and enforce emergency regulations as necessary to implement this part.(B) An emergency regulation prescribed, adopted, or enforced pursuant to this paragraph 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 the regulation 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.(b) (1) The department shall collect the candy tax pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)).(2) For purposes of this part, the references in the Fee Collection Procedures Law to fee shall include the candy tax, and references to feepayer shall include any distributor liable for the payment of the candy tax.
CHAPTER 4. Administration
CHAPTER 4. Administration
31225. (a) (1) The department may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this part, including, but not limited to, collections, reporting, refunds, and appeals.(2) (A) The department may prescribe, adopt, and enforce emergency regulations as necessary to implement this part.(B) An emergency regulation prescribed, adopted, or enforced pursuant to this paragraph 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 the regulation 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.(b) (1) The department shall collect the candy tax pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)).(2) For purposes of this part, the references in the Fee Collection Procedures Law to fee shall include the candy tax, and references to feepayer shall include any distributor liable for the payment of the candy tax.
31225. (a) (1) The department may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this part, including, but not limited to, collections, reporting, refunds, and appeals.
(2) (A) The department may prescribe, adopt, and enforce emergency regulations as necessary to implement this part.
(B) An emergency regulation prescribed, adopted, or enforced pursuant to this paragraph 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 the regulation 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.
(b) (1) The department shall collect the candy tax pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)).
(2) For purposes of this part, the references in the Fee Collection Procedures Law to fee shall include the candy tax, and references to feepayer shall include any distributor liable for the payment of the candy tax.
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.
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.
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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It is the intent of the Legislature to enact legislation to provide supports to foster parents and potential foster parents.