CA SB863

Remittances to taxing agencies without a postmark or delivery service date are now deemed received on the date the county treasurer-tax collector actually receives them

Tax collectors may reduce the minimum price for tax-defaulted property sales when default taxes decrease due to removal or reduction of special assessments or direct charges against the property

Local transactions and use tax ordinances cannot become operative until the first day of a calendar quarter commencing more than 110 days after the election (rather than after adoption of the ordinance)

Motion picture tax credit 3.0 generated by a disregarded single member LLC can now be assigned to the corporation that owns the LLC or its affiliated corporations, matching existing rules for credits 1.0, 2.0, and 4.0

References in Cigarette and Tobacco Products Tax Law updated from "State Board of Equalization" to "California Department of Tax and Fee Administration" to reflect the 2017 transfer of duties