State Board of Equalization: administration: collections.

The Contractors' State License Law provides for the licensure and regulation of contractors by the Contractors' State License Board in the Department of Consumer Affairs. Existing law provides that the registrar of the Contractors' State License Board may refuse to issue, reinstate, reactivate, or renew a license or may suspend the license of a contractor for the failure of the licensee to resolve all outstanding final liabilities, which include taxes, additions to tax, penalties, interest, and any fees that may be assessed by the board, the Department of Industrial Relations, the Employment Development Department, or the Franchise Tax Board. This bill would authorize the Contractors' State License board, except in certain cases, to take the actions specified above for a licensee's failure to resolve outstanding final liabilities assessed by the State Board of Equalization. The Sales and Use Tax Law provides that every person desiring to engage in or conduct business as a seller shall apply to the State Board of Equalization for a permit. That law requires a person selling tangible personal property for storage, use, or other consumption in this state to register with, and to obtain a seller's permit or certification of registration-use tax from, the State Board of Equalization. The Sales and Use Tax Law requires a seller whose permit has been previously suspended or revoked to pay the board a fee of $100 for the renewal or issuance of a permit. This bill would authorize the board to refuse to issue a seller's permit to any person submitting an application for a permit if the person desiring to engage in or conduct business as a seller within this state has an outstanding final liability with the board for any amount due, as specified. The bill would also authorize the board, if the person submitting an application for a seller's permit has entered into an installment payment agreement and fails to comply with its terms, to seek revocation of that seller's permit. The bill would additionally require the board to provide written notice to any person denied a permit and would allow such a person to request reconsideration of the denial, in accordance with specified procedures. This bill would require the board to consider offers in compromise when determining whether to issue a seller's permit. Existing law provides for the payment of unemployment compensation benefits to eligible unemployed individuals, and requires the Employment Development Department to implement and administer the unemployment insurance system in the state. Existing law requires each employer to file with the department a report of wages paid to his or her workers and to furnish to each employee a written statement showing, among other things, the total amount of wages, and total wages subject to personal income tax, as provided. Existing law also requires each employer to file with the department specified information on new employees, and authorizes the use of that information for specified purposes including, among other things, providing employer or employee information to the Franchise Tax Board for the purpose of tax enforcement. This bill would also authorize the Employment Development Department to provide employer or employee information to the State Board of Equalization for the purpose of tax or fee enforcement.