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AB 2458 California Assembly · 2009-2010 Regular Session

Taxation: penalties: limited liability companies.

Summary
Existing law requires every limited liability company subject to tax to pay an annual fee, as specified. Existing law requires this fee to be estimated and paid on a specified date, and requires a penalty of 10% of the amount of any underpayment to be added to the fee. This bill would, for a small business, as defined, instead require the penalties described above to be due and payable 60 days from the date the small business is notified of the penalty. This bill would require this provision to be applied to penalties imposed on or after January 1, 2011, and before January 1, 2016.
Bill status vetoed 4 of 5 stages cleared
Introduction
Feb 2010
Committee Review
Aug 2010
Assembly Passage
May 2010
Senate Passage
Aug 2010
Vetoed
Sep 2010
Introduced Feb 19, 2010 Vetoed Sep 25, 2010
Floor votes · Senate Aug 19, 2010 · Assembly May 20, 2010

How they voted

32–0
Passed · 5 other
Total votes 37
Aug 19, 2010
D Democratic25
23 Yea 2
92% Yea
R Republican12
9 Yea 3
75% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
28
Key actions
10
Committee
11
Amendments
5
Sep 25, 2010
Vetoed
Vetoed by Governor.
lower
Aug 23, 2010
Lower · Passed
Senate amendments concurred in. To enrollment. (Ayes 76. Noes 0. Page 6478.)
lower
Aug 19, 2010
Senate · Passed
Senate Vote: pass (32-0-5)
senate
Aug 19, 2010
Introduced
In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 21 pursuant to Assembly Rule 77.
lower
Aug 3, 2010
Upper · Passed
From committee: Be placed on second reading file pursuant to Senate Rule 28.8.
upper
Aug 2, 2010
Upper · Passed
In committee: Hearing postponed by committee.
upper
Jun 28, 2010
Introduced
From committee: Amend, do pass as amended, and re-refer to Com. on APPR. (Ayes 3. Noes 0.) (June 23).
upper
Jun 3, 2010
Committee
Referred to Com. on REV. & TAX.
upper
May 20, 2010
Assembly · Passed
Assembly Vote: pass (64-0-5)
assembly
May 13, 2010
Lower · Passed
From committee: Do pass. (Ayes 16. Noes 0.) (May 12).
lower
May 5, 2010
Lower · Passed
In committee: Hearing postponed by committee.
lower
May 4, 2010
Committee
Re-referred to Com. on APPR.
lower
May 3, 2010
Introduced
From committee chair, with author's amendments: Amend, and re-refer to Com. on APPR. Read second time and amended.
lower
Apr 21, 2010
Lower · Passed
In committee: Set, first hearing. Hearing canceled at the request of author.
lower
Apr 13, 2010
Lower · Passed
From committee: Do pass, and re-refer to Com. on APPR. with recommendation: To Consent Calendar. Re-referred. (Ayes 8. Noes 0.) (April 12).
lower
Apr 6, 2010
Committee
Re-referred to Com. on REV. & TAX.
lower
Apr 5, 2010
Introduced
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
lower
Mar 11, 2010
Committee
Referred to Com. on REV. & TAX.
lower
Feb 21, 2010
Lower · Passed
From printer. May be heard in committee March 23.
lower
Feb 19, 2010
Introduced
Introduced. To print.
lower
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.