Part B: Driving and motor vehicles
Cell phones and texting while driving:
ASSEMBLY Bill 1536 clarifies existing law by allowing drivers to dictate, send, or listen to text-based communications while driving as long as they use voice-operated, hands-free operation. This clarification makes the texting-while-driving ban consistent with current law that prohibits use of cell phones while driving unless the phone is used hands-free. Caution: Drivers under age 18 are prohibited from using electronic device while driving.
Providing Proof Of Insurance via smartphone or tablet:
Drivers pulled over by police are permitted to show proof of insurance on an electronic device, such as a smartphone (instead of nervously digging through your glove compartment).
Broken parking meters
SB 1388 allows motorists to park at broken meters (up to the posted time limit) without fear of getting a ticket. The law clears up the confusion if parking is allowed when parking at a broken meter.
Red-light cameras
New statewide guidelines prohibit use of the cameras primarily to raise revenue and make it easier for drivers to challenge tickets issued on evidence from the devices. This is welcome news for you and me for cities dismantle existing red light cameras and stop installing new ones.
Driver’s License for certain noncitizens:
AB 2189 allows young illegal immigrants to qualify for state driver’s licenses. The new law applies to those given work permit but are not eligible for a social security numbers as part of an Obama administration program that suspends deportation of people who arrived illegally as children. In other words, illegal immigrants who qualify for the federal Deferred Action for Childhood Arrivals program will have the opportunity to also qualify for a California driver’s license. Gov. Brown followed in the steps of President Obama’s decision to stop deporting young undocumented immigrants if they meet certain requirements, including if they came to the United States by the age of 16 and are now 30 years old or younger.
Driving under the influence
AB 2020 prohibits the option of a urine test for a person who has been arrested and is suspected of drugged driving. Old law allowed the option of submitting either urine or blood to determine the drug content of their blood.
Express Lanes
AB 2405 exempts vehicles with special state-issued green and white stickers (all electric, natural gas, and “plug-in” hybrid cars) from toll charges to access express or HOT (high occupancy toll) lanes. Solo drivers of hybrid vehicles are exempted from toll charges in “high-occupancy toll,” or HOT, lanes on parts of I-15 in San Diego and I-680 in Alameda and Santa Clara counties.
License Plates
AB 2489 prevents the altering and positioning of license plates to obscure the readability of license plates. It prohibits a person from applying a product (like a reflective paint) or device (glossy plastic) that obscures the reading of a license plate by electronic device (toll camera or red-light camera).
Underage drinking in limos and buses:
AB 45 prohibits underage drinking in charter-party carriers such as limos and buses. It requires a 25-year old adult to be present whenever there are passengers under 21 on board a vehicle where alcohol is being transported.
Amber Alert for missing 65 years or older
Senate Bill 1047 mandates the CHP to activate a “Silver Alert” if a person age 65 or older is reported missing under unexplained or suspicious circumstances or if the law enforcement agency believes that the person is in danger due to age, health, mental or physical disability, environmental or weather conditions.
Used cars lots
AB 1534 requires “buy-here pay-here” used car dealers to post fair-market values on their autos. They also mandated to provide 1,000-mile or 30-day warranties on vehicles they sell.
AB 1447 prohibits these dealers from requiring buyers to make payments in person (except for the down payment) and limits circumstances under which these dealers may track a vehicle using electronic tracking technology (GPS). These used car dealers will not be allowed to disable a vehicle with starter interrupt technology without first notifying the buyer in writing at the time of sale.
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Victor Santos Sy, CPA, MBA, provides professional services in accounting and tax controversy including IRS audit defense and offers in compromise. He also advises clients on choices of entity including corporations for small businesses and LLCs for rentals. Vic worked with SyCip, Gorres, Velayo (SGV – Andersen Consulting) and Ernst & Young before establishing Sy Accountancy Corporation at 704 Mira Monte Place, Pasadena, CA 91101. The firm celebrates its 35th anniversary this year. You may email tax questions to Vic at [email protected]. You are welcome to visit our website for more than 300 tax tips at www.victorsycpa.com.