AB 1424 - Suspending the Licenses of Delinquent Taxpayers - California Key Vote

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Title: Suspending the Licenses of Delinquent Taxpayers

See How Your Politicians Voted

Title: Suspending the Licenses of Delinquent Taxpayers

Vote Smart's Synopsis:

Vote to concur with Senate amendments and pass a bill that authorizes a state governmental licensing agency to suspend or refuse to issue or renew a license if the licensee's name is on a certified list of the 500 largest tax delinquencies.

Highlights:

  • Requires the Department of Motor Vehicles to suspend or refuse to issue or renew the driver's license of a licensee whose name is on a certified list of the 500 largest tax delinquencies (Sec. 3).
  • Authorizes the State Bar of California and the Alcoholic Beverage Control Board to suspend or refuse to issue or renew a license if the licensee's name is on a certified list of the 500 largest tax delinquencies (Sec. 3).
  • Defines "certified list" as either the list provided by the State Board of Equalization or the list provided by the Franchise Tax Board of the 500 largest tax delinquencies in excess of $100,000 that have been delinquent for more than 90 days (Secs. 3 & 10). -Exempts the following types of tax delinquencies from inclusion in the certified list (Sec. 10):
    • A delinquency that is under litigation in a court of law;
    • A delinquency for which a payment arrangement has been agreed to and with which the taxpayer is in compliance; and
    • A delinquency for which the taxpayer has filed for bankruptcy protection.
  • Defines "license" as any certificate, registration, or any other authorization to engage in a profession or occupation issued by a state governmental licensing entity, including driver's licenses but excluding motor vehicle registrations (Sec. 3).
  • Authorizes a licensee to challenge the inclusion of his or her name on the certified list if either of the following conditions is met (Sec. 3):
    • The licensee has paid his or her tax obligation or has entered into an installment payment agreement; or
    • The licensee is unable to pay the outstanding tax obligation due to a current financial hardship.
  • Requires state governmental licensing entities to collect the social security numbers or federal taxpayer identification numbers from all license applicants for the purposes of comparing these numbers with those on the certified list (Sec. 3).
  • Requires a state governmental licensing entity to immediately provide a preliminary notice to the licensee of its intent to suspend a license, and requires the entity to suspend the license no sooner than 90 days and no later than 120 days after the preliminary notice is mailed (Sec. 3).
  • Authorizes a state governmental licensing entity to issue a temporary license, valid for no more than 90 days, to a licensee if the individual's name is on the certified list and the individual is otherwise eligible for a license (Sec. 3).
  • Prohibits a state agency for entering into any contract for the acquisition of goods or services with a contractor whose name appears on either list of the 500 largest tax delinquencies, effective July 1, 2012 (Sec. 5).

See How Your Politicians Voted

Title: Suspending the Licenses of Delinquent Taxpayers

Vote Smart's Synopsis:

Vote to pass a bill that authorizes a state governmental licensing agency to suspend or refuse to issue or renew a license if the licensee's name is on a certified list of the 500 largest tax delinquencies.

Highlights:

  • Requires the Department of Motor Vehicles to suspend or refuse to issue or renew the driver's license of a licensee whose name is on a certified list of the 500 largest tax delinquencies (Sec. 3).
  • Authorizes the State Bar of California and the Alcoholic Beverage Control Board to suspend or refuse to issue or renew a license if the licensee's name is on a certified list of the 500 largest tax delinquencies (Sec. 3).
  • Defines "certified list" as either the list provided by the State Board of Equalization or the list provided by the Franchise Tax Board of the 500 largest tax delinquencies in excess of $100,000 that have been delinquent for more than 90 days (Secs. 3 & 10). -Exempts the following types of tax delinquencies from inclusion in the certified list (Sec. 10):
    • A delinquency that is under litigation in a court of law;
    • A delinquency for which a payment arrangement has been agreed to and with which the taxpayer is in compliance; and
    • A delinquency for which the taxpayer has filed for bankruptcy protection.
  • Defines "license" as any certificate, registration, or any other authorization to engage in a profession or occupation issued by a state governmental licensing entity, including driver's licenses but excluding motor vehicle registrations (Sec. 3).
  • Authorizes a licensee to challenge the inclusion of his or her name on the certified list if either of the following conditions is met (Sec. 3):
    • The licensee has paid his or her tax obligation or has entered into an installment payment agreement; or
    • The licensee is unable to pay the outstanding tax obligation due to a current financial hardship.
  • Requires state governmental licensing entities to collect the social security numbers or federal taxpayer identification numbers from all license applicants for the purposes of comparing these numbers with those on the certified list (Sec. 3).
  • Requires a state governmental licensing entity to immediately provide a preliminary notice to the licensee of its intent to suspend a license, and requires the entity to suspend the license no sooner than 90 days and no later than 120 days after the preliminary notice is mailed (Sec. 3).
  • Authorizes a state governmental licensing entity to issue a temporary license, valid for no more than 90 days, to a licensee if the individual's name is on the certified list and the individual is otherwise eligible for a license (Sec. 3).
  • Prohibits a state agency for entering into any contract for the acquisition of goods or services with a contractor whose name appears on either list of the 500 largest tax delinquencies, effective July 1, 2012 (Sec. 5).

Title: Suspending the Licenses of Delinquent Taxpayers

Title: Suspending the Licenses of Delinquent Taxpayers

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