AB 1519: Taxation: tax liability: collections.

Official summary

Legislative Counsel’s Digest (official, as of the latest version). Written by nonpartisan legislative staff; reproduced verbatim.

Under existing tax law, once a tax liability becomes due and payable, as defined, a statutory lien arises for that amount upon all real and personal property belonging to that taxpayer. Existing law establishes a statute of limitations on collections of those liabilities to limit the collection period to 20 years beginning from the date that the latest tax liability for a taxable year or the date any other liability that is not associated with a taxable year becomes due and payable, and thereafter extinguishes that liability. Existing law defines “tax liability” as a liability imposed under the Personal Income Tax Law, the Corporation Tax Law, or the laws related to the administration of franchise and income tax laws, including any additions to tax, interest, penalties, fees, and any other amounts relating to the imposed liability.

This bill would redefine “tax liability” to exclude interest, penalties, costs, or fees, except a specified fee on limited liability companies, relating to the assessment of tax, any other amounts relating to the imposed liability, and any additions to tax. The bill would require the collection period for interest, penalties, costs, or fees that may accrue with a particular tax liability to lapse at the same time as the related tax liability.

Sponsors

Sponsors by party (alphabetical): Democratic 1

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

1. September 27, 2026Chaptered by Secretary of State - Chapter 518, Statutes of 2026.
2. September 27, 2026Chaptered by Secretary of State - Chapter 518, Statutes of 2026.
3. September 27, 2026Approved by the Governor.
4. September 27, 2026Approved by the Governor.
5. September 4, 2026Enrolled and presented to the Governor at 4 p.m.
6. September 4, 2026Enrolled and presented to the Governor at 4 p.m.
7. August 27, 2026Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 77. Noes 0. Page 6737.).
8. August 27, 2026From committee: That the Senate amendments be concurred in. (Ayes 7. Noes 0.) (August 27).
9. August 27, 2026Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 77. Noes 0. Page 6737.).
10. August 27, 2026From committee: That the Senate amendments be concurred in. (Ayes 7. Noes 0.) (August 27).
11. August 26, 2026Joint Rule 62(a), file notice suspended. (Page 6563.)
12. August 26, 2026Joint Rule 62(a), file notice suspended. (Page 6563.)