Source: http://www.boe.ca.gov/lawguides/business/current/btlg/vol4/ustmfl/ustmfl-ch6-all.html
Timestamp: 2017-02-22 06:15:57
Document Index: 746372093

Matched Legal Cases: ['art.\n50153', 'art.\n50155', 'art.\n50156', 'art 2', 'art 2', 'art 2', 'art 26']

Underground Storage Tank Maintenance Fee Law - Chapter 6
Business Taxes Law Guide – Revision 2017 BTLG Table of Contents > Underground Storage Tank Maintenance Fee Law > Chapter 6 > entire chapter
50152 Enforcement by board; rules and regulations
50153 Examination of records
50154 Employees and representatives of board
50155 Certificate of notice
50155.5 Information confidential; tax preparer
50155.6 Board determines which accounts are eligible
50155.6.1 Eligibility
50155.6.2 Requirements for managed audit; information provided by feepayer
50155.6.3 Authority to examine records
50155.6.4 Interest on liabilities
Article 2 The California Taxpayers' Bill of Rights 50156 Administration
50156.1 Taxpayers' Rights Advocate
50156.2 Education and information program
50156.3 Annual hearing for taxpayer proposals
50156.4 Preparation of statements by board
50156.5 Limit on revenue collected or assessed
50156.6 Evaluation of employee's contact with taxpayers
50156.7 Plan to timely resolve claims and petitions
50156.8 Procedures relating to review conferences
50156.9 Reimbursement to taxpayers
50156.10 Investigation for nontax administration purposes
50156.11 Settlement authority
50156.12 Release of levy
50156.13 Exemptions from levy
50156.14 Claim for reimbursement of bank charges by taxpayers
50156.15 Preliminary notice to taxpayer prior to lien
50156.16 Disregard by board employee or officer
50156.17 Return of property
50156.18 Offers in compromise
50152. Enforcement by board; rules and regulations. The board shall enforce this part and may adopt, and enforce rules and regulations relating to the administration and enforcement of this part.
50153. Examination of records. 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 liability being assessed against a feepayer, as it may determine to be necessary in carrying out this part.
History.—Stats. 1994, Ch. 1223, in effect January 1, 1995, substituted "feepayer, or the . . . against a feepayer," for "fee payer" after "records of any".
50154. Employees and representatives of board. 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. Certificate of notice. 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 proceeding of the fact and regularity of the mailing or personal service in accordance with any requirement of this part for the giving of a notice. Unless otherwise specifically required, any notice provided by this part to be mailed or served may be given either by mailing or by personal service in the manner provided for giving notice of a deficiency determination.
50155.5. Information confidential; tax preparer. (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 Section 50109), or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly does either of the following, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned no more than one year, or both, together with the costs of prosecution:
50155.6. Board determines which accounts are eligible. (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 effectiveness of the program. (b) A feepayer is not required to participate in the managed audit program.
50155.6.1. Eligibility. A feepayer’s account is eligible for the managed audit program only if the feepayer meets all of the following criteria:
50155.6.2. Requirements for managed audit; information provided by feepayer. (a) If the board selects a feepayer’s account for a managed audit, all of the following apply:
50155.6.3. Authority to examine records. Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 50153.
50155.6.4. Interest on liabilities. 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 the audit period. Payment of the liabilities and interest shall be made within the time period specified by the board. If the requirements for the managed audit are not satisfied, the board may proceed to examine the records of the feepayer in a manner to be determined by the board under law.
50156. Administration. The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
50156.1. Taxpayers' Rights Advocate. (a) The board shall establish the position of the Taxpayers' Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution of fee payer complaints and problems, including any fee payer complaints regarding unsatisfactory treatment of fee payers by board employees, and staying actions where fee payers have suffered or will suffer irreparable loss as the result of those actions. Applicable statutes of limitation shall be tolled during the pendency of a stay. Any penalties and interest that would otherwise accrue shall not be affected by the granting of a stay.
50156.2. Education and information program. (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups:
(4) Implementation of a continuing education program from audit and compliance personnel to include the application of new legislation to fee payer activities and areas of recurrent fee payer noncompliance or inconsistency of administration.
History.—Stats. 1993, Ch. 589, in effect January 1, 1994, substituted "in" for "of" after "Participation" in paragraph (2) of subdivision (b); deleted "pursuant" after "used", added "comply with" after "to" and substituted "or" for "of of" after "board" in subdivision (c). Stats. 1999, Ch. 929 (AB 1638), in effect January 1, 2000, added "and compliance" after "program from audit" in paragraph (4) of subdivision (b).
50156.3. Annual hearing for taxpayer proposals. 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 Tank Maintenance Fee Law which may further improve voluntary compliance and the relationship between fee payers and government.
50156.4. Preparation of statements by board. 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. As appropriate, statements shall be provided to fee payers with the initial notice of audit, the notice of proposed additional fees, any subsequent notice of fees due, or other substantive notices. Additionally, the board shall include this language for statements in the annual fee information bulletins that are mailed to taxpayers.
50156.5. Limit on revenue collected or assessed. (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following:
50156.6. Evaluation of employee's contact with taxpayers. The board shall develop and implement a program what will evaluate an individual employee's or officer's performance with respect to his or her contact with fee payers. The development and implementation of the program shall be coordinated with the Taxpayers' Rights Advocate.
50156.7. Plan to timely resolve claims and petitions. 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 to resolve petitions for redetermination and claims for refunds. The plan shall include determination of standard timeframes and special review of cases that take more time than the appropriate standard timeframe.
50156.8. Procedures relating to review conferences. 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:
History.—Stats. 1995, Ch. 555, in effect January 1, 1996, substituted "feepayer" for "fee payer" in all references throughout the section; substituted "board" for "State Board of Control" after "expenses with the" in paragraph (1) of, substituted "decides" for "makes a recommendation to the State Board of Control" after "The board" in paragraph (3) of, and deleted paragraph (4) which read: "The State Board of Control concurs with the recommendation and orders the board to provide reimbursement of fees and expenses to the taxpayer." from, subdivision (a); and added subdivision (d). Stats. 1999, Ch. 929 (AB 1638), in effect January 1, 2000, added "within one year . . . board becomes final" after "with the board" in paragraph (1) of, and substituted "in an amount . . . its sole discretion" for "which shall be determined by the board" after "to the hearing," in paragraph (3) of, subdivision (a), substituted "board staff has . . . substantially justified" for "feepayer has established that the position of the board staff was not substantially justified" after "consider whether the" in subdivision (b), and added subdivision (e). Stats. 2000, Ch. 1052 (AB 2898), in effect January 1, 2001, added "of the board" after "date the decision" in paragraph (1) of subdivision (a); and substituted "the notice of determination, jeopardy determination, or a claim for refunds" for "filing petitions for redetermination, and claims for refund" after "incurred after the date of" in paragraph (1) of subdivision (c).
50156.10. Investigation for nontax administration purposes. (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 person for nontax administration related purposes.
History.—Stats. 1993, Ch. 589, in effect January 1, 1994, substituted "that" for "which" after "violations" in subdivision (d) and substituted "of" for "or" after "monitoring" in paragraph (2) of subdivision (e).
50156.11. Settlement of disputed tax liabilities. [Repealed by Stats. 1995, Ch. 497, in effect January 1, 1996.]
50156.11. Settlement authority. (a) It is the intent of the Legislature that the State Board of Equalization, its staff, and the Attorney General pursue settlements as authorized under this section with respect to fee matters in dispute that are the subject of protests, appeals, or refund claims, consistent with a reasonable evaluation of the costs and risks associated with litigation of these matters.
History.—Added by Stats. 1995, Ch. 497, in effect January 1, 1996. Stats. 2003, Ch. 605 (SB 1060), in effect January 1, 2004, added ", for at least one year," after "placed on file" in subdivision (c). Stats. 2006, Ch. 364 (AB 3076), in effect January 1, 2007, substituted "Except as provided in paragraph (3) and subject" for "Subject" before "to paragraph (2)" in paragraph (1) of, added ", itself," after "submitted to the board" in the first and third sentences of paragraph (2) of, and added paragraph (3) to subdivision (b); added ", or penalties, or total fees and penalties" after "a reduction of fees" in the first paragraph of, and substituted "For any settlement approved by the board, itself, the" for "The" before "Attorney General's conclusion" in the first sentence of paragraph (5) of subdivision (c); and added ", itself," after "disapproved by the board" in the second sentence of paragraph (1) of subdivision (e).
50156.12. Release of levy. (a) The board 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 exceeds the liability for which the levy is made.
(b) (1) (A)The Taxpayers' Rights Advocate may order the release of any levy or notice to withhold issued pursuant to this part or, within 90 days from the receipt of funds pursuant to a levy or notice to withhold, order the return of any amount up to two thousand three hundred dollars ($2,300) of moneys received, upon his or her finding that the levy or notice to withhold threatens the health or welfare of the feepayer or his or her spouse and dependents or family.
History.—Stats. 1993, Ch. 589, in effect January 1, 1994, added "of Division 2" after "703.010)" and added "Part 2 of" after "Title 9 of" in subdivision (b). Stats. 1995, Ch. 555, in effect January 1, 1996, substituted "that the" for "of any of the following: (1) The" after "in the event" in subdivision (a); substituted subdivision letter (b) for paragraph number (2) and substituted "may order the . . . of moneys received," for "orders the release of the levy or notice to withhold" after "Taxpayers' Rights Advocate", and substituted "feepayer" for "fee payer" after "welfare of the", in subdivision (b); and relettered former subdivisions (b) and (c) as (c) and (d), respectively. Stats. 2015, Ch. 789 (AB 1277), in effect January 1, 2016, redesignated former subdivision (b) as (b)(1)(A), substituted "two thousand three hundred dollars ($2,300)" for "one thousand five hundred dollars ($1,500)" after "any amount up to" in, added subparagraphs (B) and (C) to paragraph (1) in, and added paragraph (2) in, subdivision (b); substituted "Except as provided in subparagraph (C) of paragraph (1) of subdivision (b), this" for "This", and substituted "determination" for "assessment" in subdivision (d).
50156.13. Exemptions from levy. Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure shall be adjusted for purposes of enforcing the collection of debts under this part to reflect changes in the California Consumer Price Index whenever the change is more than 5 percent higher than any previous adjustment.
History.—Stats. 1993, Ch. 589, in effect January 1, 1994, added "of Division 2" after "703.010)" and added "Part 2 of" after "Title 9 of".
50156.17. Return of property. (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 to the fee payer if the board determines any one of the following:
50156.18. Offers in compromise. (a) (1) Beginning January 1, 2003, the executive director and chief counsel of the board, or their delegates, may compromise any final fee liability in which the reduction of the fee is seven thousand five hundred dollars ($7,500) or less.
(2) Except as provided in paragraph (3), the board, upon recommendation by its executive director and chief counsel, jointly, may compromise a final fee liability involving a reduction in the fee in excess of seven thousand five hundred dollars ($7,500). Any recommendation for approval of an offer in compromise that is not either approved or disapproved within 45 days of the submission of the recommendation shall be deemed approved.
(b) For purposes of this section, "a final fee liability" means any final fee liability arising under Part 26 (commencing with Section 50101), or related interest, additions to the fee, penalties, or other amounts assessed under this part.
(2) Notwithstanding paragraph (1), a qualified final fee liability may be compromised regardless of whether the business has been discontinued or transferred or whether the feepayer has a controlling interest or association with a similar type of business as the transferred or discontinued business. All other provisions of this section that apply to a final fee liability shall also apply to a qualified final fee liability, and no compromise shall be made under this subdivision unless all other requirements of this section are met. For purposes of this subdivision, a "qualified final fee liability" means that part of a final fee liability, including related interest, additions to fee, penalties, or other amounts assessed under this part, arising from a transaction or transactions in which the board finds no evidence that the owner of the underground storage tank collected underground storage tank maintenance fee reimbursement from the operator of the underground storage tank or other person and which was determined against the feepayer under Article 2 (commencing with Section 50113) or Article 3 (commencing with Section 50114) of Chapter 3.
(l) Whenever a compromise of the fee or penalties or total fees and penalties in excess of five hundred dollars ($500) is approved, there shall be placed on file for a least one year in the office of the executive director of the board a public record with respect to that compromise. The public record shall include all of the following information:
The public record shall not include any information that relates to any trade secrets, patent, process, style of work, apparatus, business secret, or organizational structure, that if disclosed, would adversely affect the feepayer or violate the confidentiality provisions of Chapter 8 of Article 2 (commencing with Section 50156). No list shall be prepared and no releases distributed by the board in connection with these statements.
(o) For purposes of this section, "person" means the feepayer, any member of the feepayer's family, any corporation, agent, fiduciary, or representative of, or any other individual or entity acting on behalf of, the feepayer, or any other corporation or entity owned or controlled by the feepayer, directly or indirectly, or that owns or controls the feepayer, directly or indirectly.
History.–Added by Stats. 2002, Ch. 152 (AB 1458), in effect January 1, 2003. Stats. 2006, Ch. 347 (AB 2367), in effect January 1, 2007, adds "in the state prison" and deletes "not more than three years" after "($50,000) or imprisoned" in subdivision (j). Stats. 2008, Ch. 222 (AB 2047), in effect January 1, 2009, redesignated former subdivision "(c)" to be "(c)(1)" and added paragraphs (2) and (3) in subdivision (c); added subdivisions (d), (e), (f), and (g); relettered former subdivisions (d), (e), (f), (g), (h), (i), (j), and (k), as (h), (i), (j), (k), (l), (m), (n), and (o), respectively; and added subdivision (p).
(2) Notwithstanding paragraph (1), a qualified final fee liability may be compromised regardless of whether the business has been discontinued or transferred or whether the feepayer has a controlling interest or association with a similar type of business as the transferred or discontinued business. All other provisions of this section that apply to a final fee liability shall also apply to a qualified final fee liability, and a compromise shall not be made under this subdivision unless all other requirements of this section are met. For purposes of this subdivision, a "qualified final fee liability" means that part of a final fee liability, including related interest, additions to the fee, penalties, or other amounts assessed under this part, arising from a transaction or transactions in which the board finds no evidence that the owner of the underground storage tank collected underground storage tank maintenance fee reimbursement from the operator of the underground storage tank or other person and which was determined against the feepayer under Article 2 (commencing with Section 50113) or Article 3 (commencing with Section 50114) of Chapter 3.
The public record shall not include any information that relates to any trade secrets, patent, process, style of work, apparatus, business secret, or organizational structure, that if disclosed, would adversely affect the feepayer or violate the confidentiality provisions of Chapter 8 of Article 2 (commencing with Section 50159). A list shall not be prepared and releases shall not be distributed by the board in connection with these statements.
(o) For purposes of this section, "person" means the feepayer, a member of the feepayer's family, a corporation, agent, fiduciary, or representative of, or another individual or entity acting on behalf of, the feepayer, or another corporation or entity owned or controlled by the feepayer, directly or indirectly, or that owns or controls the feepayer, directly or indirectly.
History.–Added by Stats. 2002, Ch. 152 (AB 1458), in effect January 1, 2003. Stats. 2006, Ch. 347 (AB 2367), in effect January 1, 2007, adds "in the state prison" and deletes "not more than three years" after "($50,000) or imprisoned" in subdivision (j). Stats. 2008, Ch. 222 (AB 2047), in effect January 1, 2009, redesignated former subdivision "(c)" to be "(c)(1)" and added paragraphs (2) and (3) in subdivision (c); added subdivisions (d), (e), (f), and (g); relettered former subdivisions (d), (e), (f), (g), (h), (i), (j), and (k), as (h), (i), (j), (k), (l), (m), (n), and (o), respectively; and added subdivision (p). Stats. 2011, Ch. 15 (AB 109), in effect April 4, 2011, operative October 1, 2011, substituted "pursuant to subdivision (h) of Section 1170 of the Penal Code" for "in the state prison" after "($50,000) or imprisoned" in subdivision (n). Stats. 2012, Ch. 285 (SB 1548), in effect January 1, 2013, substituted "A" for "Any" or "an" for "any" throughout the section; substituted "a" for "no" after "final fee liability, and" and added "not" after "compromise shall", and added "the" after "additions to" in paragraph (2) of subdivision (c); deleted "of Article 2" after "Chapter 8", substituted "50159" for "50156" in and revised the last sentence in, the last paragraph of subdivision (h); deleted "any" after "from the board" in subparagraph (1)(A) of subdivision (i); deleted "any" after "employee in this state" in paragraph (1) of subdivision (j); substituted "another" for "any other" in subdivision (o); and substituted "2018" for "2013" in subdivision (p).
50156.18. Offers in compromise. (a) (1) The executive director and chief counsel of the board, or their delegates, may compromise any final fee liability in which the reduction of the fee is seven thousand five hundred dollars ($7,500) or less.
(4) A summary of the reason why the compromise is in the best interest of the state. The public record shall not include any information that relates to any trade secrets, patent, process, style of work, apparatus, business secret, or organizational structure, that if disclosed, would adversely affect the feepayer or violate the confidentiality provisions of Chapter 8 (commencing with Section 50159). A list shall not be prepared and releases shall not be distributed by the board in connection with these statements.
(k) For purposes of this section, "person" means the feepayer, a member of the feepayer's family, a corporation, agent, fiduciary, or representative of, or another individual or entity acting on behalf of, the feepayer, or another corporation or entity owned or controlled by the feepayer, directly or indirectly, or that owns or controls the feepayer, directly or indirectly.
History.—Added by Stats. 2008, Ch. 222 (AB 2047), in effect January 1, 2009, operative January 1, 2013. Stats. 2011, Ch. 15 (AB 109), in effect April 4, 2011, operative October 1, 2011, substituted "pursuant to subdivision (h) of Section 1170 of the Penal Code" for "in the state prison" after "($50,000) or imprisoned" in subdivision (j). Stats. 2012, Ch. 285 (SB 1548), in effect January 1, 2013, substituted "A" for "Any" or "an" for "any" throughout the section; substituted "a" for "no" after "final fee liability, and" and added "not" after "compromise shall", and added "the" after "additions to" in paragraph (2) of subdivision (c); deleted "of Article 2" after "Chapter 8", substituted "50159" for "50156" and revised the last sentence in the last paragraph of subdivision (l); deleted "any" after "from the board" in subparagraph (1)(A) of subdivision (m); deleted "any" after "employee in this state" in paragraph (1) of subdivision (n); substituted "another" for "any other" in subdivision (k); and substituted "2018" for "2013" in subdivision (l).