BILL NUMBER: SB 808 AMENDED
BILL TEXT
AMENDED IN SENATE JANUARY 6, 2014
AMENDED IN SENATE APRIL 23, 2013
AMENDED IN SENATE APRIL 11, 2013
INTRODUCED BY Senator De León
FEBRUARY 22, 2013
An act to amend Section 6357.5 of, and to add Section
6357.6 to, the Revenue and Taxation Code Sections
11106, 16520, 23910, and 28230 of, and to add Chapter 3 (commencing
with Section 29180) to Division 7 of Title 4 of Part 6 of, the Penal
Code , relating to taxation, to take effect
immediately, tax levy firearms .
LEGISLATIVE COUNSEL'S DIGEST
SB 808, as amended, De León. Sales and use taxes: air
common carrier: employing Medi-Cal recipients.
Firearms: identifying information.
Existing law authorizes the Department of Justice to assign a
distinguishing number or mark of identification to any firearm
whenever the firearm lacks a manufacturer's number or other mark of
identification, or whenever the manufacturer's number or other mark
of identification or distinguishing number or mark assigned by the
department has been destroyed or obliterated.
This bill would require a person who makes or assembles a firearm
to first apply to the department for a unique serial number or other
identifying mark, as provided. The bill would make a violation of
these provisions a misdemeanor. By creating a new crime, this bill
would impose a state-mandated local program.
The bill would require the department to issue a serial number or
other identifying mark to an applicant meeting specified criteria and
would allow the department to charge a fee to recover its costs.
The California Constitution requires the state to reimburse local
agencies and school districts for certain costs mandated by the
state. Statutory provisions establish procedures for making that
reimbursement.
This bill would provide that no reimbursement is required by this
act for a specified reason.
Existing sales and use tax laws impose a tax on retailers measured
by the gross receipts from the sale of tangible personal property
sold at retail in this state, or on the storage, use, or other
consumption in this state of tangible personal property purchased
from a retailer for storage, use, or other consumption in this state.
The Sales and Use Tax Law provides various exemptions from those
taxes, including an exemption for the gross receipts from the sale
of, and the storage, use, or other consumption of, fuel and petroleum
products sold to an air common carrier for immediate consumption or
shipment use in the conduct of its business as an air common carrier
on an international flight.
This bill would exclude from the exemption the sale of fuel and
petroleum products to an air common carrier during a calendar year
following a year in which the air common carrier fails to send
specified information to the State Board of Equalization, or a year
in which the State Board of Equalization provides notification that
the air common carrier employs people enrolled in Medi-Cal or a
contractor or subcontractor of the air common carrier employs people
enrolled in Medi-Cal, as specified. This bill would subject the
carrier to liability for payment of sales tax as if it were a
retailer making a retail sale of the tangible personal property at
the time of the purchase, as prescribed. This bill would require the
State Board of Equalization to provide specified notifications
related to air common carriers and the status of the exemption, as
prescribed.
This bill would include a change in state statute that would
result in a taxpayer paying a higher tax within the meaning of
Section 3 of Article XIII A of the California Constitution, and thus
would require for passage the approval of 2/3 of the membership of
each house of the Legislature.
This bill would take effect immediately as a tax levy.
Vote: 2/3 majority . Appropriation:
no. Fiscal committee: yes. State-mandated local program: no
yes .
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 11106 of the Penal
Code , as amended by Section 1.3 of Chapter 739 of the
Statutes of 2013, is amended to read:
11106. (a) In order to assist in the investigation of crime, the
prosecution of civil actions by city attorneys pursuant to paragraph
(3) of subdivision (b), the arrest and prosecution of criminals, and
the recovery of lost, stolen, or found property, the Attorney General
shall keep and properly file a complete record of all copies of
fingerprints, copies of licenses to carry firearms issued pursuant to
Section 26150, 26155, 26170, or 26215, information reported to the
Department of Justice pursuant to Section 26225 , 29180,
or 29830, dealers' records of sales of firearms, reports provided
pursuant to Article 1 (commencing with Section 27500) of Chapter 4 of
Division 6 of Title 4 of Part 6, or pursuant to any provision listed
in subdivision (a) of Section 16585, forms provided pursuant to
Section 12084, as that section read prior to being repealed, reports
provided pursuant to Article 1 (commencing with Section 26700) and
Article 2 (commencing with Section 26800) of Chapter 2 of Division 6
of Title 4 of Part 6, that are not dealers' records of sales of
firearms, information provided pursuant to Section 28255, and reports
of stolen, lost, found, pledged, or pawned property in any city or
county of this state, and shall, upon proper application therefor,
furnish this information to the officers referred to in Section
11105.
(b) (1) The Attorney General shall permanently keep and properly
file and maintain all information reported to the Department of
Justice pursuant to the following provisions as to firearms and
maintain a registry thereof:
(A) Article 1 (commencing with Section 26700) and Article 2
(commencing with Section 26800) of Chapter 2 of Division 6 of Title 4
of Part 6.
(B) Article 1 (commencing with Section 27500) of Chapter 4 of
Division 6 of Title 4 of Part 6.
(C) Chapter 5 (commencing with Section 28050) of Division 6 of
Title 4 of Part 6.
(D) Any provision listed in subdivision (a) of Section 16585.
(E) Former Section 12084.
(F) Section 28255.
(G) Section 29180.
(G)
(H) Any other law.
(2) The registry shall consist of all of the following:
(A) The name, address, identification of, place of birth (state or
country), complete telephone number, occupation, sex, description,
and all legal names and aliases ever used by the owner or person
being loaned the particular firearm as listed on the information
provided to the department on the Dealers' Record of Sale, the Law
Enforcement Firearms Transfer (LEFT), as defined in former Section
12084, or reports made to the department pursuant to any provision
listed in subdivision (a) of Section 16585, Section 28255,
Section 29180, or any other law.
(B) The name and address of, and other information about, any
person (whether a dealer or a private party) from whom the owner
acquired or the person being loaned the particular firearm and when
the firearm was acquired or loaned as listed on the information
provided to the department on the Dealers' Record of Sale, the LEFT,
or reports made to the department pursuant to any provision listed in
subdivision (a) of Section 16585 or any other law.
(C) Any waiting period exemption applicable to the transaction
which resulted in the owner of or the person being loaned the
particular firearm acquiring or being loaned that firearm.
(D) The manufacturer's name if stamped on the firearm, model name
or number if stamped on the firearm, and, if applicable, the serial
number, other number (if more than one serial number is stamped on
the firearm), caliber, type of firearm, if the firearm is new or
used, barrel length, and color of the firearm, or, if the firearm is
not a handgun and does not have a serial number or any identification
number or mark assigned to it, that shall be noted.
(3) Information in the registry referred to in this subdivision
shall, upon proper application therefor, be furnished to the officers
referred to in Section 11105, to a city attorney prosecuting a civil
action, solely for use in prosecuting that civil action and not for
any other purpose, or to the person listed in the registry as the
owner or person who is listed as being loaned the particular firearm.
(4) If any person is listed in the registry as the owner of a
firearm through a Dealers' Record of Sale prior to 1979, and the
person listed in the registry requests by letter that the Attorney
General store and keep the record electronically, as well as in the
record's existing photographic, photostatic, or nonerasable optically
stored form, the Attorney General shall do so within three working
days of receipt of the request. The Attorney General shall, in
writing, and as soon as practicable, notify the person requesting
electronic storage of the record that the request has been honored as
required by this paragraph.
(c) (1) Any officer referred to in paragraphs (1) to (6),
inclusive, of subdivision (b) of Section 11105 may disseminate the
name of the subject of the record, the number of the firearms listed
in the record, and the description of any firearm, including the
make, model, and caliber, from the record relating to any firearm's
sale, transfer, registration, or license record, or any information
reported to the Department of Justice pursuant to Section 26225,
Article 1 (commencing with Section 26700) and Article 2 (commencing
with Section 26800) of Chapter 2 of Division 6 of Title 4 of Part 6,
Article 1 (commencing with Section 27500) of Chapter 4 of Division 6
of Title 4 of Part 6, Chapter 5 (commencing with Section 28050) of
Division 6 of Title 4 of Part 6, Article 2 (commencing with Section
28150) of Chapter 6 of Division 6 of Title 4 of Part 6, Article 5
(commencing with Section 30900) of Chapter 2 of Division 10 of Title
4 of Part 6, Chapter 2 (commencing with Section 33850) of Division 11
of Title 4 of Part 6, or any provision listed in subdivision (a) of
Section 16585, if the following conditions are met:
(A) The subject of the record has been arraigned for a crime in
which the victim is a person described in subdivisions (a) to (f),
inclusive, of Section 6211 of the Family Code and is being prosecuted
or is serving a sentence for the crime, or the subject of the record
is the subject of an emergency protective order, a temporary
restraining order, or an order after hearing, which is in effect and
has been issued by a family court under the Domestic Violence
Protection Act set forth in Division 10 (commencing with Section
6200) of the Family Code.
(B) The information is disseminated only to the victim of the
crime or to the person who has obtained the emergency protective
order, the temporary restraining order, or the order after hearing
issued by the family court.
(C) Whenever a law enforcement officer disseminates the
information authorized by this subdivision, that officer or another
officer assigned to the case shall immediately provide the victim of
the crime with a "Victims of Domestic Violence" card, as specified in
subparagraph (H) of paragraph (9) of subdivision (c) of Section
13701.
(2) The victim or person to whom information is disseminated
pursuant to this subdivision may disclose it as he or she deems
necessary to protect himself or herself or another person from bodily
harm by the person who is the subject of the record.
SEC. 2. Section 16520 of the Penal Code
, as amended by Section 2 of Chapter 737 of the Statutes
of 2013, is amended to read:
16520. (a) As used in this part, "firearm" means a device,
designed to be used as a weapon, from which is expelled through a
barrel, a projectile by the force of an explosion or other form of
combustion.
(b) As used in the following provisions, "firearm" includes the
frame or receiver of the weapon:
(1) Section 16550.
(2) Section 16730.
(3) Section 16960.
(4) Section 16990.
(5) Section 17070.
(6) Section 17310.
(7) Sections 26500 to 26588, inclusive.
(8) Sections 26600 to 27140, inclusive.
(9) Sections 27400 to 28000, inclusive.
(10) Section 28100.
(11) Sections 28400 to 28415, inclusive.
(12) Sections 29010 to 29150, inclusive.
(13) Section 29180.
(13)
(14) Sections 29610 to 29750, inclusive.
(14)
(15) Sections 29800 to 29905, inclusive.
(15)
(16) Sections 30150 to 30165, inclusive.
(16)
(17) Section 31615.
(17)
(18) Sections 31705 to 31830, inclusive.
(18)
(19) Sections 34355 to 34370, inclusive.
(19)
(20) Sections 8100, 8101, and 8103 of the Welfare and
Institutions Code.
(c) As used in the following provisions, "firearm" also includes a
rocket, rocket propelled projectile launcher, or similar device
containing an explosive or incendiary material, whether or not the
device is designed for emergency or distress signaling purposes:
(1) Section 16750.
(2) Subdivision (b) of Section 16840.
(3) Section 25400.
(4) Sections 25850 to 26025, inclusive.
(5) Subdivisions (a), (b), and (c) of Section 26030.
(6) Sections 26035 to 26055, inclusive.
(d) As used in the following provisions, "firearm" does not
include an unloaded antique firearm:
(1) Subdivisions (a) and (c) of Section 16730.
(2) Section 16550.
(3) Section 16960.
(4) Section 17310.
(5) Chapter 6 (commencing with Section 26350) of Division 5 of
Title 4.
(6) Chapter 7 (commencing with Section 26400) of Division 5 of
Title 4.
(7) Sections 26500 to 26588, inclusive.
(8) Sections 26700 to 26915, inclusive.
(9) Section 27510.
(10) Section 27530.
(11) Section 27540.
(12) Section 27545.
(13) Sections 27555 to 27570, inclusive.
(14) Sections 29010 to 29150, inclusive.
(15) Section 25135.
(e) As used in Sections 34005 and 34010, "firearm" does not
include a destructive device.
(f) As used in Sections 17280 and 24680, "firearm" has the same
meaning as in Section 922 of Title 18 of the United States Code.
(g) As used in Sections 29010 to 29150, inclusive, "firearm"
includes the unfinished frame or receiver of a weapon that can be
readily converted to the functional condition of a finished frame or
receiver.
SEC. 3. Section 23910 of the Penal Code
is amended to read:
23910. (a) The Department of Justice upon
request may assign a distinguishing number or mark of identification
to any firearm whenever the firearm lacks a manufacturer's number or
other mark of identification, or whenever the manufacturer's number
or other mark of identification or a distinguishing number or mark
assigned by the department has been destroyed or obliterated.
(b) The Department of Justice, upon request, shall assign a
distinguishing number or mark of identification to any firearm in
accordance with Section 29181.
SEC. 4. Section 28230 of the Penal Code
is amended to read:
28230. (a) The Department of Justice may charge a fee sufficient
to reimburse it for each of the following but not to exceed fourteen
dollars ($14), except that the fee may be increased at a rate not to
exceed any increase in the California Consumer Price Index as
compiled and reported by the Department of Industrial Relations:
(1) For the actual costs associated with the preparation, sale,
processing, and filing of forms or reports required or utilized
pursuant to any provision listed in subdivision (a) of Section 16585.
(2) For the actual processing costs associated with the submission
of a Dealers' Record of Sale to the department.
(3) For the actual costs associated with the preparation, sale,
processing, and filing of reports utilized pursuant to Section 26905,
27565, 27966, or 28000, or paragraph (1) of subdivision (a) of
Section 27560.
(4) For the actual costs associated with the electronic or
telephonic transfer of information pursuant to Section 28215.
(5) For the actual costs associated with assigning a
distinguishing number or mark to firearms pursuant to Sections 29180
and 29181.
(b) If the department charges a fee pursuant to paragraph (2) of
subdivision (a), it shall be charged in the same amount to all
categories of transaction that are within that paragraph.
(c) Any costs incurred by the Department of Justice to implement
this section shall be reimbursed from fees collected and charged
pursuant to this section. No fees shall be charged to the dealer
pursuant to Section 28225 for implementing this section.
SEC. 5. Chapter 3 (commencin g with
Section 29180) is added to Division 7 of Title 4 of Part 6 of the
Penal Code , to read:
CHAPTER 3. ASSEMBLY OF FIREARMS
29180. (a) (1) Prior to making or assembling a firearm, a person
making or assembling the firearm shall apply to the Department of
Justice for a unique serial number or other mark of identification
pursuant to Section 29181.
(2) Within one day of making or assembling a firearm in accordance
with paragraph (1), the unique serial number or other mark of
identification provided by the department shall be engraved or
permanently affixed to the firearm in accordance with regulations
prescribed by the department pursuant to Section 29181 and in a
manner that meets or exceeds the requirements imposed on licensed
importers and licensed manufacturers of firearms pursuant to
subsection (i) of Section 923 of Title 18 of the United States Code
and regulations issued pursuant thereto.
(3) After the serial number provided by the department is engraved
or otherwise permanently affixed to the firearm, the person shall
notify the department of that fact in a manner and within a time
period specified by the department, and with sufficient information
to identify the owner of the firearm and the unique serial number or
mark of identification provided by the department.
(b) Subdivision (a) does not apply to an importer or manufacturer
of firearms who is licensed to engage in that business pursuant to
Chapter 44 (commencing with Section 921) of Title 18 of the United
States Code and the regulations issued pursuant thereto.
(c) (1) If the firearm is a handgun, a violation of subdivision
(a) is punishable by imprisonment in a county jail not to exceed one
year, or by a fine not to exceed one thousand dollars ($1,000), or by
both that fine and imprisonment. For all other firearms, a violation
if subdivision (a) is punishable by imprisonment in a county jail
not to exceed six months, or by a fine not to exceed one thousand
dollars ($1,000), or by both that fine and imprisonment.
(2) This section does not preclude prosecution under any other law
providing for a greater penalty.
(3) The provisions of this section are cumulative and do not
restrict the application of any other law. However, an act or
omission punishable in different ways by different laws shall not be
punished under more than one provision of law.
(4) Each firearm shall constitute a distinct and separate offense
pursuant to subdivision (a).
29181. (a) The Department of Justice shall accept applications
from, and shall grant applications in the form of serial numbers
pursuant to Section 23910 to, persons who wish to make or assemble
firearms pursuant to subdivision (a) of Section 29180.
(b) An application made pursuant to subdivision (a) shall only be
granted by the department if the applicant presents proof that the
applicant is not prohibited by state or federal law from possessing
or owning a firearm or ammunition, that he or she is 18 years of age
or older, and that the making of the firearm at the place where the
firearm is made does not violate any local regulatory requirements.
(c) The department shall inform applicants who are denied an
application of the reasons for the denial in writing.
(d) All applications shall be granted or denied within 15 calendar
days of the receipt of the application by the department.
(e) The department may, as a condition of granting the
application, require the applicant to allow an employee of the
department designated by the Attorney General, upon presentation of
the proper identification, to inspect the place where the firearm is
to be made or assembled during normal business hours to ensure
compliance with this chapter.
(f) (1) The department shall recover the full costs of
administering the program by collecting fees from persons making
applications pursuant to this section.
(2) The department shall include a discreet fee as part of the
application process to cover the cost of placing information provided
pursuant to paragraph (3) of subdivision (a) of Section 29180 in the
centralized registry specified in Section 11106. The fee for
reporting information shall not exceed the costs associated with the
submission of information to the department pursuant to Section
28000.
(g) The department shall adopt regulations to administer this
chapter.
29812. The Department of Justice shall maintain and make
available upon request information concerning all of the following:
(a) The number of applications made and granted pursuant to
Section 29181.
(b) The amount of fees collected pursuant to Section 29181.
(c) The number of violations of Section 29180.
SEC. 6. No reimbursement is required by this act
pursuant to Section 6 of Article XIII B of the California
Constitution because the only costs that may be incurred by a local
agency or school district will be incurred because this act creates a
new crime or infraction, eliminates a crime or infraction, or
changes the penalty for a crime or infraction, within the meaning of
Section 17556 of the Government Code, or changes the definition of a
crime within the meaning of Section 6 of Article XIII B of the
California Constitution.
SECTION 1. Section 6357.5 of the Revenue and
Taxation Code is amended to read:
6357.5. (a) There are exempted from the taxes imposed by this
part the gross receipts from the sale of, and the storage, use, or
other consumption of, fuel and petroleum products sold to an air
common carrier for immediate consumption or shipment in the conduct
of its business as an air common carrier, on an international flight.
(b) To qualify for the exemption, the air common carrier shall
furnish to the seller an exemption certificate in writing stating the
quantity of fuel and petroleum products claimed as exempt. That
certificate shall bear the purchaser's valid seller's permit number
or valid fuel exemption registration number and shall be
substantially in the form prescribed by the board. Acceptance in good
faith of that certificate shall relieve the seller from liability
for the sales tax.
(c) "Immediate consumption or shipment," as used in this section,
means that the delivery of the fuel and petroleum products by the
seller is directly into an aircraft for consumption or transportation
on an international flight and not for storage by the purchaser or
any third party.
(d) "International flight," as used in this section, is a flight
whose final destination is a point outside of the United States.
(e) Any air common carrier claiming exemption under this section
who is not required to hold a valid seller's permit, shall be
required to register with the board and obtain a fuel exemption
registration number, and shall be required to file returns as the
board may prescribe, either if the board notifies the carrier that
returns must be filed or if the carrier is liable for taxes based
upon consumption or transportation of fuel or petroleum products
erroneously claimed as exempt under this section. A common carrier
required to hold a fuel exemption registration number shall be
subject to all applicable provisions of this part, Part 1.5
(commencing with Section 7200), and Part 1.6 (commencing with Section
7251).
(f) An air common carrier claiming an exemption under this section
upon request, shall make available to the board records, including,
but not limited to, a copy of a log abstract, an air waybill, or a
cargo manifest, documenting its consumption or transportation of the
fuel or petroleum products on an international flight and the amount
claimed as exempt. If the carrier fails to provide these records upon
request, the board may revoke the carrier's fuel exemption
registration number.
(g) The board may require any air common carrier claiming an
exemption under this section and required to obtain a fuel exemption
registration number, to place with it such security as the board may
determine pursuant to Section 6701.
(h) Pursuant to this section, any use of the fuel and petroleum
products by the purchasing carrier, other than that incident to the
delivery of the fuel and petroleum products to the carrier and the
consumption or transportation of the fuel and petroleum products by
the carrier on an international flight for use in the conduct of its
business as a common carrier, or a failure of the carrier to document
its consumption or transportation of the fuel and petroleum products
on an international flight, shall subject the carrier to liability
for payment of sales tax as if it were a retailer making a retail
sale of the property at the time of that use or failure, and the
sales price of the property to it shall be deemed to be the gross
receipts from the retail sale.
(i) In the event that the federal exemption provided in Section
1309 of Title 19 of the United States Code, relating to supplies for
certain vessels and aircraft, is repealed, this section is repealed
as of that date.
(j) Notwithstanding subdivision (a), the exemption provided by
this section shall not apply if the fuel and petroleum products are
sold to an air common carrier during a calendar year following a year
in which the air common carrier fails to send the information
required under subdivision (a) of Section 6357.6 to the board. Any
exemption claimed for that purchase shall subject the carrier to
liability for payment of sales tax as if it were a retailer making a
retail sale of the tangible personal property at the time of the
purchase, and the cost of the property to it shall be deemed to be
the gross receipts from the retail sale.
SEC. 2. Section 6357.6 is added to the Revenue
and Taxation Code, to read:
6357.6. (a) On or before June 30, 2014, and on or before every
June 30 thereafter, an air common carrier that furnishes or intends
to furnish an exemption certificate under Section 6357.5 for fuel
purchased during the next calendar year shall send documentation to
the board that demonstrates that contractors and subcontractors
performing labor or services on behalf of the air common carrier are
providing employer-provided health care coverage for employees and
their dependents.
(b) If the board fails to receive the documentation required in
subdivision (a), the board shall, on or before December 1, 2014, and
on or before every December 1 thereafter, provide notification to an
air common carrier to inform the carrier that the exemption under
Section 6357.5 shall not apply to a purchase of fuel and petroleum
products during the following calendar year, and any subsequent
calendar year, unless the documentation is subsequently submitted.
(c) The documentation required by this section shall be submitted
in a format and manner prescribed by the board.
SEC. 3. This act provides for a tax levy within
the meaning of Article IV of the Constitution and shall go into
immediate effect.