CaliforniaTaxation: tax liability: collections.
What it does
Under existing tax law, once a tax liability becomes due and payable, as defined, a statutory lien arises for that amount upon all real and personal property belonging to that taxpayer. Existing law establishes a statute of limitations on collections of those liabilities to limit the collection period to 20 years beginning from the date that the latest tax liability for a taxable year or the date any other liability that is not associated with a taxable year becomes due and payable, and thereafter extinguishes that liability. Existing law defines "tax liability" as a liability imposed under the Personal Income Tax Law, the Corporation Tax Law, or the laws related to the administration of franchise and income tax laws, including any additions to tax, interest, penalties, fees, and any other amounts relating to the imposed liability.
More detail
This bill would redefine "tax liability" to exclude interest, penalties, costs, or fees, except a specified fee on limited liability companies, relating to the assessment of tax, any other amounts relating to the imposed liability, and any additions to tax. The bill would require the collection period for interest, penalties, costs, or fees that may accrue with a particular tax liability to lapse at the same time as the related tax liability.
Where do you stand?
Choose your position
Tell your reps
Take a position to see your representatives and ways to contact them.
Where it stands
- Introduced
- Passed Assembly
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Sep 27Chaptered by Secretary of State - Chapter 518, Statutes of 2026.Latest
- Sep 27Approved by the Governor Gavin Newsom.Became Law
- Sep 4Enrolled and presented to the Governor at 4 p.m.To Governor
- Aug 27Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 77. Noes 0. Page 6737.).Major
- Vote recorded AB 1519 Gipson Concurrence in Senate Amendments. Result: pass.Lower
- Vote recorded With recommendation: That Senate amendments be concurred in. Result: pass.Lower
- Aug 27From committee: That the Senate amendments be concurred in. (Ayes 7. Noes 0.) (August 27).Minor
- Aug 26Joint Rule 62(a), file notice suspended. (Page 6563.)
- Aug 24Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 77.2.Minor
- Aug 20In Assembly. Concurrence in Senate amendments pending.
- Vote recorded Special Consent. Result: pass.Upper
- Aug 20Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 5588.).Passed Senate
- Aug 18Ordered to special consent calendar.
- Aug 13Read second time. Ordered to third reading.Minor
- Vote recorded Do pass. Result: pass.Upper
- Aug 13From committee: Do pass. (Ayes 7. Noes 0.) (August 13).Minor
- Aug 3In committee: Referred to APPR. suspense file.Minor
- Vote recorded Placed on suspense file. Result: pass.Upper
- Jun 24From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 0.) (June 24). Re-referred to Com. on APPR.Minor
- Vote recorded Do pass, but first be re-referred to the Committee on [Appropriations]. Result: pass.Upper
- Apr 28From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX.Major
- 2025
- May 7Referred to Com. on REV. & TAX.Minor
- Apr 29In Senate. Read first time. To Com. on RLS. for assignment.Minor
- Apr 28Read third time. Passed. Ordered to the Senate. (Ayes 76. Noes 0. Page 1321.)Passed Assembly
- Vote recorded AB 1519 Revenue and Taxation Consent Calendar Second Day. Result: pass.Lower
- Apr 23Read second time. Ordered to Consent Calendar.Minor
- Apr 22From committee: Do pass. To Consent Calendar. (Ayes 7. Noes 0.) (April 21).Minor
- Apr 21
- Vote recorded Do pass. To Consent Calendar. Result: pass.Lower
- Mar 24Referred to Com. on REV. & TAX.Minor
- Mar 14From printer. May be heard in committee April 13.
- Mar 13Read first time. To print.Introduced