California

Revenue and Taxation Code - RTC

7,332 sections, each with the official text and a plain-English explanation of what it means for you.

• § 480.3 — (a) Each county assessor and recorder shall make available, without charge and upon request, a form entitled “Preliminary Change of Ownership Report,” which transferees of real property shall complete
• § 480.4 — (a) The preliminary change of ownership report referred to in Section 480.
• § 480.5 — (a) Every owner of tax-exempt real property shall report to the local assessor the creation, renewal, sublease, or assignment of any lease, sublease, license, use permit, or other document which conve
• § 480.6 — (a) Notwithstanding any other provision of law, a holder of a possessory interest in real property that is owned by a state or local governmental entity is not required to file a preliminary change in
• § 480.7 — (a) On or after January 1, 1996, in addition to any filing required to be made pursuant to Section 441, 480, 480.
• § 480.8 — (a) (1) For purposes of complying with the change in ownership provisions of Section 65.
• § 4801 — As used in this part, “taxes” includes assessments collected at the same time and in the same manner as county taxes.
• § 4802 — As used in this part, “district attorney” means the civil legal adviser of the board of supervisors.
• § 4804 — The board of supervisors of any county may, by resolution, authorize the county administrative officer, or the county legal advisor, or the county auditor, or any other county officer, or a specified
• § 4806 — No refund shall be made under Chapter 5 of this part, nor shall any action be hereafter commenced nor shall any action heretofore commenced be further prosecuted for the recovery, of any tax voluntari
• § 4807 — No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against any county, municipality, or district, or any officer thereof,
• § 4808 — Notwithstanding any provision of law to the contrary, any taxpayer may, no later than 30 days after the delinquency date of a property tax bill or any installment thereof, seek declaratory relief in t
• § 481 — All information requested by the assessor or the board pursuant to this article or furnished in the change in ownership statement shall be held secret by the assessor and the board.
• § 482 — (a) (1) If a person or legal entity required to file a statement described in Section 480 fails to do so within 90 days from the date a written request is mailed by the assessor, a penalty of either:
• § 482.1 — If there is a failure to file a change in ownership statement within the time required by subdivision (b) of Section 480, the successor in interest to the decedent’s property shall be subject to the a
• § 483 — (a) If the assessee establishes to the satisfaction of the county board of equalization or the assessment appeals board that the failure to file the change in ownership statement within the time requi
• § 4831 — Incorrect entries on a roll may be corrected under this article as follows: (a) (1) Any error or omission not involving the exercise of assessor value judgment may be corrected within four years after
• § 4831.1 — Notwithstanding any other law, corrections to the roll that relate to the disabled veterans’ exemption described in Section 205.
• § 4831.5 — When it can be ascertained by the assessor from an audit of an assessee’s books of account or other papers that there has been a defect of description or clerical error of the assessee in his property
• § 4832 — Clerical errors of the auditor on the roll may be corrected under this article at any time before the report is sent to the Controller pursuant to Section 3440, or the summary statement is sent to the
• § 4832.1 — If the amount of any tax or special assessment is understated on the roll by five dollars ($5) or less due to clerical error of the auditor, the amount by which such tax or special assessment is under
• § 4833.1 — (a) Notwithstanding Section 2610.
• § 4834 — Corrections authorized under this article shall be made by the auditor.
• § 4834.5 — Clerical errors on the delinquent roll may be corrected by the tax collector at any time before the county has disposed of the property.
• § 4835 — If the correction will decrease the amount of unpaid taxes, the consent of the board of supervisors is necessary to the correction.
• § 4836 — (a) If the correction will result in a reduction of an assessment that would entitle the assessee to a refund, the auditor shall either process the refund or notify the assessee in writing of the requ
• § 4836.5 — In the event any correction authorized under this article has the effect of increasing the assessment, the auditor shall apply a tax rate to that increase at whatever tax rate was in existence in the
• § 4837 — The date and nature of the correction shall be entered on the roll on which the error was made or on the delinquent abstract prepared therefrom opposite the description of property; provided, however,
• § 4837.5 — (a) Notwithstanding any other provision of law, taxes due, whether secured or unsecured, on escape assessments for prior fiscal years may be paid over a four-year period at the option of the assessee
• § 4838 — If the roll of any taxing agency in course of preparation is lost or destroyed because of public calamity and is reconstructed from available data, at any time before the declaration of default the as
• § 4839.1 — If tax-defaulted property has been erroneously redeclared tax defaulted, or if property subject to a power of sale pursuant to Section 3691 has been erroneously redeclared tax defaulted or subject to
• § 484 — With the exception of the penalty provision of Section 463, the provisions of Article 2 (commencing with Section 441) shall be available to the assessor for the purposes of securing change in ownershi
• § 4840 — On receipt of satisfactory, verified, written evidence that taxes have been entered on the secured roll as a lien on real property on which they are not legally a lien, the assessor shall transmit the
• § 4841 — If any error or defect has been carried into any publication, the publication may be republished as amended, or notice of the correction may be given in a supplementary publication.
• § 4842 — (a) If the error or defect is discovered after the time required for the original publication, the publication may be republished within 60 days of the original time period required.
• § 485 — If, after written request by the assessor, any person fails to comply with any provision of law for furnishing information required by Section 480, the assessor, based upon information in his possessi
• § 487 — Any life insurance company that completes a real property transaction for which approval was obtained from the Insurance Commissioner pursuant to Section 10506 of the Insurance Code shall, upon comple
• § 4876 — When it can be ascertained from any roll or from any papers of the board what was intended or what should have been assessed, defects in description or form or clerical errors of the board in assessin
• § 4876.5 — When it can be ascertained by the board from an audit of an assessee’s books of account or other papers that the property of the assessee was incorrectly valued or misclassified for any cause, then to
• § 4877 — If the correction will increase the amount of taxes due, the board shall give the assessee opportunity for a hearing after at least five days notice at which he may present his objections to the chang
• § 4878 — The date and nature of the correction shall be entered in the records of the board.
• § 4879 — The board shall transmit a statement of the correction of the assessment to the auditor of the county or city in which the property is located.
• § 4880 — The auditor shall enter the correction on the roll of the county or city opposite the description of property, and shall file and preserve the statement of the correction as a public record.
• § 4911 — (a) If an assessee or agent of the assessee, by mistake, pays the tax on other than the property intended and by substantial evidence convinces the tax collector that the payment was intended for anot
• § 4911.1 — (a) If through no fault of the assessee or agent of the assessee a tax payment is credited to property other than the property intended and after a guaranty or certificate of title issues respecting t
• § 4912 — The property owner shall sign and file with the tax collector a verified cancellation voucher containing complete details of the transaction.
• § 4913 — If a credit is canceled on unintended property, the tax collector shall notify the assessee or agent of the assessee of the unintended property by registered mail at his last known address respecting
• § 4914 — The notice shall state that the owner of the unintended property may within ten days after the mailing demand a hearing by the board of supervisors.
• § 4915 — If the amount paid is less than the amount due on the property intended, the balance of the amount due shall be paid before the transfer is made.
• § 4916 — If the amount paid exceeds the amount due on the property intended, the applicant is entitled to a refund of the excess in the same manner as an overcollection of tax is refunded; provided, however, t
• § 4920 — (a) This article shall be applicable only if all of the requirements of either of the following are met: (1) (A) By substantial evidence, a redemptioner convinces the tax collector that money paid by
• § 4921 — The redemptioner shall sign and file with the tax collector a verified statement containing complete details of the transaction.
• § 4922 — If a credit is canceled on unintended property, the tax collector shall notify the assessee or agent of the assessee of the unintended property by registered mail at his last known address respecting
• § 4923 — The notice shall state that the last assessee of the property in connection with which payment may be transferred pursuant to this article, may within 10 days after the mailing demand a hearing by the
• § 4924 — If the amount paid by the redemptioner is less than the amount necessary to redeem the property intended or less than the amount required to be paid for the use of the property pursuant to Chapter 3 o
• § 4925 — If the amount paid by the redemptioner exceeds the amount necessary to redeem the property intended or more than the amount required to be paid for the use of the property pursuant to Chapter 3 of Par
• § 4946 — All or any portion of any uncollected tax, penalty, or costs, heretofore or hereafter levied, may on satisfactory proof submitted by the tax collector be canceled by the auditor on order of the board
• § 4947 — The notice shall state: (a) The grounds of cancellation; (b) That collection of the tax for the year for which cancellation was made will be enforced unless cause is shown why such action should not b
• § 4948 — If the board of supervisors orders that collection of the tax should be enforced, the assessor shall assess the property at its value on the lien date of the year for which cancellation was made.
• § 4985 — Any delinquent penalty, cost, redemption penalty, interest, or redemption fee, heretofore or hereafter attached, shall upon satisfactory proof submitted by the tax collector, the auditor, or the asses
• § 4985.05 — (a) Notwithstanding any other law, but except as provided in subdivision (b), a property owner shall not be liable for interest or penalties, nor shall the tax collector take or continue any collectio
• § 4985.1 — In charter counties with a population of over 1,300,000, all or a portion of the duties imposed upon the auditor pursuant to Section 4985 may, upon approval of the auditor and by resolution of the boa
• § 4985.2 — Any penalty, costs, or other charges resulting from tax delinquency may be canceled by the auditor or the tax collector upon a finding of any of the following: (a) Failure to make a timely payment is
• § 4985.3 — (a) Notwithstanding Section 2610.
• § 4985.5 — (a) Notwithstanding Section 2610.
• § 4986 — (a) All or any portion of any tax, penalty, or costs, heretofore or hereafter levied, shall, on satisfactory proof, be canceled by the auditor if it was levied or charged: (1) More than once.
• § 4986.2 — All or any portion of uncollected city taxes, penalties or costs shall be canceled on any of the grounds specified in Section 4986.
• § 4986.3 — All or any portion of any uncollected tax, penalty, or costs, heretofore or hereafter levied, and not heretofore validly canceled, may, on satisfactory proof, be canceled by the auditor on order of th
• § 4986.4 — Whenever any property has been deeded to the Veterans’ Welfare Board pursuant to Division 4 of the Military and Veterans Code and a petition has been filed with any county or city for the cancellation
• § 4986.5 — When real property is distributed by description to the State after the lien date because there are no known heirs or because the estate or any portion thereof is to be distributed to heirs, devisees,
• § 4986.6 — (a) When any real property escheats to the state after the lien date and is not distributed by description, either because it is unknown, or is included in a general distribution clause without descri
• § 4986.8 — (a) On recommendation of the tax collector, the auditor may cancel any tax bill if the amount is so small as not to justify the cost of collection.
• § 4987 — No cancellation shall be made of charges on tax exempt property if there has not been compliance with the statutory procedure for claiming the exemption.
• § 4988 — Where real property is assessed by the assessors of two or more counties for the same year the owner may file an action in the superior court of one of these counties against the conflicting claimants
• § 4990 — On discovery that any property is assessed by the same taxing agency more than once for the same year, after payment of all charges justly due on the property the county assessor or the person having
• § 4990.3 — An action may be brought at any time against this State or any county or city to quiet title against the lien of any taxes which have been canceled in accordance with this division.
• § 4991 — If the tax collector declares property to be tax defaulted for taxes which were a lien on the property for any year, and: (a) The taxes for that year had been paid prior to that date, or (b) The taxes
• § 4992 — If the tax collector declares property subject to a power of sale pursuant to Section 3691 and, either (a) the declaration that the property is tax defaulted is canceled under Section 4991, or (b) the
• § 5 — Unless the context otherwise requires, the general provisions hereinafter set forth govern the construction of this code.
• § 50 — For purposes of base year values as determined by Section 110.
• § 501 — If after written request by the assessor, any person fails to comply with any provision of law for furnishing information required by Sections 441 and 470, the assessor, based upon information in his
• § 50101 — This part shall be known and may be cited as the Underground Storage Tank Maintenance Fee Law.
• § 50102 — The collection and administration of the fee specified in Section 50108 shall be governed by the definitions contained in Chapter 6.
• § 50103 — Except where the context otherwise requires, the definitions contained in this chapter govern the construction of this part.
• § 50104 — The provisions of this part, insofar as they are substantially the same as existing provisions of law relating to the same subject matter, shall be construed as restatements and continuations and not
• § 50105 — Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but these actions or proceedings shall conform to this part as far as possible.
• § 50106 — “Board” or “department” means the California Department of Tax and Fee Administration.
• § 50107 — “Fee payer” means any person liable for the payment of a fee imposed by Section 25299.
• § 50108 — (a) The fee imposed pursuant to Sections 25299.
• § 50108.1 — Every person who is an owner of an underground storage tank for which a permit is required pursuant to Section 25284 of the Health and Safety Code containing petroleum shall register with the board on
• § 50108.2 — (a) The board, whenever it determines it to be necessary to ensure compliance with this part, may require any person subject to this part to place with it any security that the board determines to be
• § 50109 — The fee collected under Section 50108 is due and payable to the board quarterly on or before the 25th day of the month following the end of each calendar quarter.
• § 5011 — All or any portion of any assessment of state-assessed property heretofore or hereafter levied may, on satisfactory proof, be canceled by the board if it was made: (a) More than once.
• § 50110 — The board, if it determines it to be necessary in order to facilitate the administration of this part, may require returns and payments specified under Section 50109 to be made for periods other than
• § 50111 — (a) Except as provided in subdivision (b), the board for good cause may extend, for up to one month, the time period within which a person is required to submit a report or pay a sum of money under th
• § 50111.5 — (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three months, for making any report or return o
• § 50112 — (a) Any feepayer who fails to pay any fee to the state or any amount of fee required to be collected and paid to the state, except amounts of determinations made by the board under Article 2 (commenci
• § 50112.1 — (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per month or fraction thereof, as defined in subd
• § 50112.10 — (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and authenticated pursuant to any method or form the b
• § 50112.2 — (a) If the department finds that a person’s failure to make a timely report or payment is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exerci
• § 50112.3 — (a) If the department finds that a person’s failure to make a timely report or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful negl
• § 50112.4 — (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay fees is due in whole or in part to an unreasonable error or dela
• § 50112.5 — (a) If the board finds that a person’s failure to make a timely report or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the fees im
• § 50112.6 — (a) Under regulations prescribed by the board, if: (1) A fee liability under this part was understated by a failure to file a return required to be filed under this part, by the omission of an amount
• § 50112.7 — (a) Any person whose estimated fee liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant to methods of calculation prescribed by t
• § 50112.8 — If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable cause and circumstances beyond the perso
• § 50112.9 — (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telepho
• § 50113 — (a) If the department is dissatisfied with the report filed or the amount of fee paid to the department under this part by any fee payer, or if no report has been filed or no payment or payments of th
• § 50113.1 — Except in the case of fraud, intent to evade this part, or rules and regulations adopted pursuant to this part, or failure to make a report or return, every notice of a determination of an additional
• § 50113.2 — If, before the expiration of the time prescribed in Section 50113.
• § 50114 — Any person from whom an amount is determined to be due under Article 2 (commencing with Section 50113), or any person directly interested, may petition for a redetermination thereof within 30 days aft
• § 50115 — Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded.
• § 50116 — If a petition for redetermination is filed within the period specified in Section 50114, the board shall reconsider the amount determined to be due, and, if the person has so requested in the person’s
• § 50117 — The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the board at or before the h
• § 50118 — The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of the notice of the order or decision.
• § 50119 — All amounts determined to be due by the board under Article 2 (commencing with Section 50113) are due and payable at the time they become final, and, if not paid when due and payable, a penalty of 10
• § 5012 — The date and nature of the cancellation shall be entered in the records of the board.
• § 50120 — Any notice required by this article shall be served in the same manner as prescribed for service of notice by Section 50113.
• § 50120.1 — If the board determines that the collection of any amount of fee will be jeopardized by delay, it shall thereupon make a determination of the amount of fee due, noting that fact upon the determination
• § 50120.2 — The fee payer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 3 (commencing with Section 50114), with the department within 10 da
• § 50120.3 — (a) In accordance with rules and regulations which the board may adopt, the person against whom a jeopardy determination is made may apply for an administrative hearing for one or more of the followin
• § 50121 — The board may bring any legal action necessary to collect any deficiency in the fee required to be paid, and, upon the board’s request, the Attorney General shall bring the action.
• § 50122 — In any action brought to enforce the rights of the state with respect to any fee, a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the fee, of the delinq
• § 50123 — If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount, including interest and penalties, together with any costs in addition to th
• § 50124 — (a) If the board determines that the amount of any fees, interest, and penalties are sufficiently secured by a lien on other property or that the release or subordination of the lien imposed under thi
• § 50125 — At any time within three years after any person is delinquent in the payment of any amount required to be paid under this part, or the last recording or filing of a notice of state tax lien under Sect
• § 50126 — The board may pay or advance to the sheriff or marshal, the same fees, commissions, or expenses for services as are provided by law for similar services pursuant to a writ of execution.
• § 50127 — The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from the person by the warrant or in any other manner provided in t
• § 50128 — Whenever any fee payer is delinquent in the payment of the fee, the board, or its authorized representative, may seize any property, real or personal, of the fee payer, and sell at public auction the
• § 50129 — Notice of the sale and the time and place thereof, shall be given to the delinquent fee payer and to all persons who have an interest of record in the property at least 20 days before the date set for
• § 5013 — The board shall transmit a statement of the cancellation to the auditor of the county or city in which the property is located.
• § 50130 — At a sale conducted pursuant to this article the board, or its authorized agent, shall sell the property, in accordance with all applicable provisions of law and the notice specified in Section 50129,
• § 50131 — If, after a sale conducted pursuant to this article, the money received exceeds the amount of all fees, interest, penalties, and costs due the state from the fee payer, the board shall return the exce
• § 50132 — If any fee payer is delinquent in the payment of any obligation imposed by this part, or if any determination has been made against a fee payer which remains unpaid, the board may, not later than thre
• § 50133 — After receiving the notice specified in Section 50132, the persons so notified shall not transfer or make any other disposition of the credits, other personal property, or debts in their possession or
• § 50134 — All persons notified pursuant to Section 50132 shall immediately, after receipt of the notice, advise the board of all credits, other personal property, or debts in their possession, under their contr
• § 50135 — If, during the effective period of the notice to withhold, given pursuant to Section 50132, any person so notified makes any transfer or disposition of the property or debts required to be withheld, t
• § 50136 — (a) The department may, by notice of levy, served personally, by first-class mail, or by electronic transmission or other electronic technology, require all persons having in their possession, or unde
• § 50136.5 — (a) Notwithstanding Article 7 (commencing with Section 706.
• § 50137 — The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or by the Attorney General constitutes an election by the state or any of its officers to pursue
• § 50138 — (a) The amounts required to be paid by any person under this part, together with any penalties, shall be satisfied first in any of the following cases: (1) Whenever the person is insolvent.
• § 50138.5 — The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a permit, license, or registration number und
• § 50138.6 — (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any fees due, together with interest thereon and any applicable penalties, in
• § 50138.7 — The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 50138.
• § 50138.8 — (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of fee, interest, penalty, or other amount due and payable under this part.
• § 50138.9 — (a) Notwithstanding Sections 706.
• § 50139 — (a) If the department determines that any amount of fee, interest, or penalty has been paid more than once or has been erroneously or illegally collected or computed, the department shall set forth th
• § 50139.5 — When an amount represented by a person who is a feepayer under this part to a customer as constituting reimbursement for fees due under this part is computed upon an amount that is not subject to that
• § 5014 — The auditor shall enter the cancellation on the roll of the county or city and shall file and preserve the statement of the cancellation as a public record.
• § 50140 — (a) Except as provided in subdivision (b), the board shall not approve a refund three years after the due date of the payment for the period for which the overpayment was made, or, with respect to det
• § 50140.1 — (a) The limitation period specified in Section 50140 shall be suspended during any period of a person’s life that the person is financially disabled.
• § 50140.2 — Notwithstanding Section 50140, a refund of an overpayment of any fee, penalty, or interest collected by the board by means of levy, through the use of liens, or by other enforcement procedures, shall
• § 50140.3 — (a) A claim for refund that is otherwise valid under Section 50140 that is made in the case in which the amount of fee determined has not been paid in full shall be deemed to be a timely filed claim f
• § 50141 — The failure of a person to file a claim within the time prescribed in this article constitutes a waiver of all demands against the state on account of the overpayment.
• § 50142 — Within 30 days after disallowing any claim, in whole or in part, the board shall serve written notice of its action on the claimant pursuant to Section 50113.
• § 50142.1 — Interest shall be computed, allowed, and paid upon any overpayment of any amount of fee at the modified adjusted rate per month established pursuant to Section 6591.
• § 50142.2 — (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.
• § 50143 — No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this state or against any office of the state to prevent or enj
• § 50144 — No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected unless a claim for refund or credit has been f
• § 50145 — Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board, on the grounds set forth in the claim, in a
• § 50146 — If the board fails to mail a notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the board, consider the claim disallowed and ma
• § 50147 — A person’s failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the state on account of any alleged overpayments.
• § 50148 — If a judgment made pursuant to Section 50145 is rendered for the plaintiff, the amount of the judgment shall first be credited on any fees due from the plaintiff, and the balance shall be refunded to
• § 50148.1 — In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.
• § 50149 — (a) A judgment made pursuant to Section 50145 shall not be rendered in favor of the plaintiff in any action brought against the board to recover any fee paid when the action is brought by or in the na
• § 50150 — (a) The Controller may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action brought in a court of competent jurisdictio
• § 50150.1 — In any action brought pursuant to subdivision (a) of Section 50150, the court may, with the consent of the Attorney General, order a change in the place of trial.
• § 50150.2 — The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 50150, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof
• § 50150.5 — (a) Notwithstanding any other provision of this part, if the department finds that neither the person liable for payment of fees nor any party related to that person has in any way caused an erroneous
• § 50151 — (a) If any amount has been illegally determined, the department shall certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made and
• § 50152 — The board shall enforce this part and may adopt, and enforce rules and regulations relating to the administration and enforcement of this part.
• § 50153 — The board may examine the books and records of any feepayer, or the books and records of any person who is not a feepayer but operates an underground storage tank in a manner that may result in a fee
• § 50154 — The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties under this part.
• § 50155 — A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service is prima facie evidence in any administrative or judicial pr
• § 50155.5 — (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 3 (commencing with S
• § 50155.6 — (a) The board shall determine which feepayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its auditing resources and the maximum effec
• § 50155.6.1 — A feepayer’s account is eligible for the managed audit program only if the feepayer meets all of the following criteria: (a) The feepayer’s business or activities involve few or no statutory exemption
• § 50155.6.2 — (a) If the board selects a feepayer’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit period covered by the managed audit.
• § 50155.6.3 — Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 50153.
• § 50155.6.4 — Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would otherwise be imposed for liabilities covered by t
• § 50156 — The board shall administer this article.
• § 50156.1 — (a) The board shall establish the position of the Taxpayers’ Rights Advocate.
• § 50156.10 — (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any p
• § 50156.11 — (a) It is the intent of the Legislature that the department, its staff, and the Attorney General pursue settlements as authorized under this section with respect to fee matters in dispute that are the
• § 50156.12 — (a) The California Department of Tax and Fee Administration shall release any levy or notice to withhold issued pursuant to this part on any property in the event that the expense of the sale process
• § 50156.13 — Exemptions from levy under Chapter 4 (commencing with Section 703.
• § 50156.14 — (a) A feepayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the feepayer as the direct result of an erroneous le
• § 50156.15 — (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.
• § 50156.16 — (a) If any officer or employee of the board recklessly disregards board-published procedures, a fee payer aggrieved by that action or omission may bring an action for damages against the State of Cali
• § 50156.17 — (a) Except in any case where the board finds collection of the fee to be in jeopardy, if any property has been levied upon, the property or the proceeds from the sale of the property shall be returned
• § 50156.18 — (a) Beginning January 1, 2003, the director the department, or their delegates, may compromise any final fee liability.
• § 50156.2 — (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Fee payers newly registered with the board.
• § 50156.3 — The board shall conduct an annual hearing before the full board where industry representatives and individual fee payers are allowed to present their proposals on changes to the Underground Storage Ta
• § 50156.4 — The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the board and fee payers
• § 50156.5 — (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or employees.
• § 50156.6 — The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with fee payers.
• § 50156.7 — The board shall, in cooperation with the State Water Resources Control Board, the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required
• § 50156.8 — Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following: (a
• § 50156.9 — (a) Every fee payer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met: (1) The fee payer files a claim