CaliforniaTaxation: electronic payments: penalties.
What it does
Existing law requires that any payment required to be remitted to the Franchise Tax Board by an individual pursuant to specified law be remitted electronically in the form and manner prescribed by the Franchise Tax Board if specified conditions are met. Existing law, where payment is required to be made electronically but is made by some other means instead, imposes a penalty equal to 1% of the amount paid, except as provided.
More detail
This bill would, for payments made on or after January 1, 2026, change the penalty for the above-described violation to instead be waived for the first violation.
Where do you stand?
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Where it stands
- Introduced
- Passed Senate
- Passed Assembly
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2025
- Aug 29August 29 hearing: Held in committee and under submission.Latest
- Aug 20August 20 set for first hearing. Placed on APPR. suspense file.
- Jul 17Read second time and amended. Re-referred to Com. on APPR.Major
- Jul 16From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 0.) (July 14).Major
- Jul 14
- Vote recorded Do pass as amended and be re-referred to the Committee on [Appropriations]. Result: pass.Lower
- Jul 7July 7 set for first hearing. Placed on REV. & TAX. suspense file.
- Jun 5Referred to Com. on REV. & TAX.Minor
- May 29In Assembly. Read first time. Held at Desk.Minor
- Vote recorded Special Consent SB591 Valladares et al. Result: pass.Upper
- May 29Read third time. Passed. (Ayes 38. Noes 0. Page 1327.) Ordered to the Assembly.Passed Senate
- May 27Ordered to special consent calendar.
- May 23Read second time. Ordered to third reading.Minor
- Vote recorded Do pass. Result: pass.Upper
- May 23From committee: Do pass. (Ayes 6. Noes 0. Page 1205.) (May 23).Minor
- May 16Set for hearing May 23.
- May 5May 5 hearing: Placed on APPR. suspense file.
- Vote recorded Placed on suspense file. Result: pass.Upper
- Apr 25Set for hearing May 5.
- Apr 23From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 872.) (April 23). 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 4Set for hearing April 23.
- Apr 2Re-referred to Com. on REV. & TAX.Minor
- Mar 26From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.Major
- Mar 5Referred to Com. on RLS.Minor
- Feb 21From printer. May be acted upon on or after March 23.
- Feb 20Introduced. Read first time. To Com. on RLS. for assignment. To print.Introduced