AB 658 Summary

• Adds Section 7205.2 to clarify that the place of sale or purchase of tangible personal property for sales and use tax purposes is determined the same way under both the Sales and Use Tax Law and the Bradley-Burns Uniform Local Sales and Use Tax Law, declaring this to be existing law.

• Extends the repeal date of compromise provisions in the Cigarette and Tobacco Products Tax Law, Underground Storage Tank Maintenance Fee Law, and Fee Collection Procedures Law from January 1, 2013 to January 1, 2018, allowing the State Board of Equalization to accept offers in compromise on final tax and fee liabilities.

• Expands criminal penalties to felonies for persons who conceal property, receive/withhold/destroy/mutilate/falsify records, or make false statements related to offers in compromise, with penalties up to $50,000 fine or imprisonment under Penal Code Section 1170(h).

• Clarifies that no state reimbursement is required because any local costs result from creating new crimes or changing penalties, which are exempt under California Constitution Article XIII B.