Taxation.

The California Senate Committee on Revenue and Taxation, led by Chair McNerney and Senators Ashby, Grayson, Umberg, and Valladares, proposes modifications to tax administration procedures through amendments to four sections of the Revenue and Taxation Code. The legislation addresses property tax remittance timing, tax-defaulted property sales, and tobacco product regulations.

The bill establishes that property tax payments without specified receipt dates are considered received when the county treasurer-tax collector obtains them. For tax-defaulted property sales, tax collectors may now reduce minimum bid prices when special assessments or direct charges against the property are decreased. The amendments also revise the implementation timeline for transactions and use tax ordinances, requiring them to become operative no earlier than the first day of a calendar quarter commencing 110 days after the election, rather than after ordinance adoption.

The legislation updates administrative authority over tobacco product sales enforcement, transferring responsibilities from the State Board of Equalization to the California Department of Tax and Fee Administration. It maintains existing restrictions on cigarette and tobacco product sales, requiring vendor-assisted, face-to-face transactions except when sellers meet specific delivery sale conditions. The amendments preserve current civil penalties for violations, ranging from $1,000 for first offenses to $10,000 for fifth and subsequent violations within a five-year period.