BILL NUMBER: AB 2858 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY APRIL 22, 2004
INTRODUCED BY Assembly Member Ridley-Thomas
FEBRUARY 20, 2004
An act to add Chapter 2.8 (commencing with Section 12330) to Title
2 of Part 4 of the Penal Code, relating to the Firearm Victims'
Reimbursement Fund.
LEGISLATIVE COUNSEL'S DIGEST
AB 2858, as amended, Ridley-Thomas. Firearm Victims'
Reimbursement Fund.
Existing law generally regulates the sale of ammunition and
firearms.
This bill would, subject to exceptions, impose a fee of 10% of the
retail sale price on every munition and a fee of 5% of the retail
sale price on every handgun, as defined, sold at retail. The fees
would be paid by retailers to the State Board of
Equalization, and deposited in the Firearm Victims' Reimbursement
Fund. The Firearm Victims' Reimbursement Fund would be used, upon
appropriation, to pay firearm-injury victims for uncompensated
pecuniary losses and to pay for related administrative costs, as
specified.
Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Chapter 2.8 (commencing with Section 12330) is added to
Title 2 of Part 4 of the Penal Code, to read:
CHAPTER 2.8. FIREARM VICTIMS' REIMBURSEMENT FUND
12330. (a) (1) There shall be imposed a fee upon the
retailer for all munitions sold at retail at the rate of 10
percent of the retail sale price for each munition sold at retail in
this state on or after January 1, 2006 2005
.
(2) Except as provided in paragraph (1), the fee shall also be
imposed upon and paid by the purchaser of munitions for munitions
purchased outside of the state and that are intended to be stored or
used in the state.
(3) There shall be imposed a fee upon the retailer for
all handguns sold at retail at the rate of 5 percent of the retail
sale price for each handgun sold at retail in this state on or after
January 1, 2005.
(4) The fee fees imposed pursuant to
this section shall not exceed the costs authorized for expenditure
pursuant to subdivisions (f) and (g).
(b) The fees imposed by this section shall be administered and
enforced by the State Board of Equalization.
(c) (1) For purposes of this section, "munition" means either a
finished munition product consisting of a projectile with its fuse,
propelling charge, or primer, or a primer component, as applicable.
"Munition" does not include a BB or a pellet commonly used in an air
rifle or pistol, or "blank" munitions which lack a projectile.
(2) For purposes of this section, "handgun" means a handgun, as
defined in Section 12001, that is on the approved list pursuant to
Section 12131.
(d) (1) The fee fees provided for in
this section may not be imposed upon any munition or primer
component , or handgun purchased by any peace officer
required to carry a firearm while on duty, or by
upon any governmental law enforcement agency employing that
officer, or upon any government agency purchasing those items
on behalf of a law enforcement agency, for use in the normal
course of employment.
(2) The fee fees provided for in
this section shall not be imposed upon purchasers who have a valid
California hunting license, and are purchasing ammunition intended to
be used in a rifle or shotgun, as those terms are defined in Section
12020. The retailer shall complete and maintain a purchaser's
certificate, in a form and for a period determined by the Board of
Equalization, documenting and verifying the purchaser's
qualifications for the exemption from the fees pursuant to this
paragraph.
(3) The fee fees imposed pursuant to
this section shall not be imposed on any of the following
transactions:
(A) A transaction conducted pursuant to Section 12082 or 12084 in
order to comply with subdivision (d) of Section 12072.
(B) A transaction that complies with an exemption from the
requirements of subdivision (d) of Section 12072.
(C) A transaction conducted pursuant to paragraph (2) of
subdivision (f) of Section 12072.
(e) All amounts required to be paid to the state under this
section shall be paid to the State Board of Equalization in the form
of remittances that are payable to that board and are separate from
the remittance of any other fee. The board shall transmit the
payments to the Treasurer to be deposited in the State Treasury to
the credit of the Firearm Victims' Reimbursement Fund, which is
hereby created.
(f) The Firearm Victims' Reimbursement Fund may be used, upon
appropriation by the Legislature, for the following purposes:
(1) To pay the State Board of Equalization for the board's cost of
implementation and administration of this section , provided
however, that amount appropriated for those purposes may not exceed
10 percent of the total amount of moneys deposited in the fund for
that fiscal year .
(2) To pay the California Victims Compensation and Government
Claims Board for the board's cost of implementation and
administration of this section , provided however, that amount
appropriated for those purposes may not exceed 5 percent of the total
amount of moneys deposited in the fund for that fiscal year .
(3) To compensate those persons who are injured by firearms and
who suffer uncompensated pecuniary loss , under the guidelines
of the federal Victims of Crime Act, provided however, that no person
who is injured by a firearm while committing or attempting to commit
a crime may be eligible for compensation pursuant to this section
.
(g) The fund shall be administered by the California Victims
Compensation and Government Claims Board in a similar manner and for
similar purposes as the board administers the Restitution Fund
, except that it shall not be limited to victims of crime
.
(h) If the amount credited to the Firearm Victims' Reimbursement
Fund exceeds the amount necessary to fully cover reimbursable costs
pursuant to subdivision (f), the State Board of Equalization shall
temporarily adjust, for the following one-year period, the fee to be
charged pursuant to subdivision (a) to an amount estimated to deplete
any surplus in the fund during the next calendar year.
(i) The Board of Equalization and the California Victims
Compensation and Government Claims Board shall adopt regulations
necessary to implement this chapter.
12331. For purposes of this chapter, the State Board of
Equalization may collect the fees pursuant to the Fee Collection
Procedures Law, Part 30 (commencing with Section 55001) of Division 2
of the Revenue and Taxation Code.
12332. (a) The fees imposed by this chapter and the amounts
thereof required to be collected by munitions and handgun retailers
are due quarterly on or before the last day of the month next
succeeding each calendar quarter.
(b) On or before the last day of the month following each calendar
quarter, a return for the preceding quarterly period shall be filed
with the State Board of Equalization in a form as the board shall
prescribe. The return shall be signed by the person required to file
the return or by his or her authorized agent.
12333. A person who is not a retailer, and who purchases
munitions pursuant to paragraph (2) of subdivision (a) of Section
12330, shall, not more than 90 days after the transaction, pay the
fees due and file a form as the Board of Equalization may prescribe
that is signed by that person.