reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 6 - Collection of Tax › ARTICLE 4 - Miscellaneous › Section 41127.5.

41127.5. The department 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 under this part, the applicant furnishes to the department a written partnership agreement that provides that all business assets shall be held in the name of the partnership.
(Amended by Stats. 2021, Ch. 432, Sec. 124. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 6 - Collection of Tax › ARTICLE 4 - Miscellaneous › Section 41127.6.

41127.6. (a) The department may, in its discretion, enter into a written installment payment agreement with a person for the payment of any surcharges due, together with interest thereon and any applicable penalties, in installments over an agreed period. With mutual consent, the department and the taxpayer may alter or modify the agreement.
(b) Upon failure of a person to fully comply with the terms of an installment payment agreement with the department, the department may terminate the agreement by mailing a notice of termination to the person. The notice shall include an explanation of the basis for the termination and inform the person of the person’s right to request an administrative review of the termination. Fifteen days after the mailing of the notice, the installment payment agreement shall be void, and the total amount of the surcharge, interest, and penalties due shall be immediately payable.
(c) The department shall establish procedures for an administrative review for persons requesting that review whose installment payment agreements are terminated under subdivision (b). The collection of surcharges, interest, and penalties that are the subject of the terminated installment payment agreement may not be stayed during this administrative review process.
(d) Subdivision (b) shall not apply to any case where the department finds collection of the surcharge to be in jeopardy.
(e) Except in the case of fraud, if an installment payment agreement is entered into within 45 days from the date on which the department’s notice of determination or redetermination becomes final, and the person complies with the terms of the installment payment agreement, the department shall relieve the penalty imposed pursuant to Section 41090.
(Amended by Stats. 2021, Ch. 432, Sec. 125. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 6 - Collection of Tax › ARTICLE 4 - Miscellaneous › Section 41127.7.

41127.7. The department, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 41127.6 an annual statement setting forth the initial balance at the beginning of the year, the payments made during the year, and the remaining balance as of the end of the year.
(Amended by Stats. 2021, Ch. 432, Sec. 126. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 6 - Collection of Tax › ARTICLE 4 - Miscellaneous › Section 41127.8.

41127.8. (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of surcharge, interest, penalty, or other amount due and payable under this part. The collection cost recovery fee shall be in an amount less than or equal to the department’s costs for collection, as reasonably determined by the department. The collection cost recovery fee shall be imposed only if the department has mailed its demand notice, to that person for payment, that advises that continued failure to pay the amount due may result in collection action, including the imposition of a collection cost recovery fee.
(b) Interest shall not accrue with respect to the collection cost recovery fee provided by this section.
(c) The collection cost recovery fee imposed pursuant to this section shall be collected in the same manner as the collection of any other surcharge imposed by this part.
(d) (1) If the department finds that a person’s failure to pay any amount under this part is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person shall be relieved of the collection cost recovery fee provided by this section.
(2) Any person seeking to be relieved of the collection cost recovery fee shall file with the department a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief.
(e) Subdivision (a) shall be operative with respect to a demand notice for payment which is mailed on or after January 1, 2011.
(f) Collection cost recovery fee revenues shall be deposited in the same manner as revenues derived from any other surcharge imposed by this part.
(Amended by Stats. 2021, Ch. 432, Sec. 127. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 6 - Collection of Tax › ARTICLE 4 - Miscellaneous › Section 41127.9.

41127.9. (a) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure, the California Department of Tax and Fee Administration may serve earnings withholding orders for taxes and any other notice or document required to be served or provided in connection with an earnings withholding order for taxes according to Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure to government and private employers by electronic transmission or other electronic technology.
(b) Upon consent of the employer, the California Department of Tax and Fee Administration may provide service by electronic transmission or other electronic technology under this section.
(c) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, 706.125, and 706.126 of the Code of Civil Procedure, the California Department of Tax and Fee Administration may receive the employer’s return, as described in Section 706.126 of the Code of Civil Procedure, by electronic transmission or other electronic technology.
(d) This section shall apply in the same manner and with the same force and effect and to the full extent as if this section had been incorporated in full into Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure.
(e) This section shall apply to notices served or provided on or after the effective date of the act adding this section.
(Added by Stats. 2023, Ch. 511, Sec. 23. (SB 889) Effective January 1, 2024.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 1 - Regulations, Records and Reports › Section 41128.

41128. The department shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. The department shall not prescribe, adopt, or enforce any rule or regulation that has the effect, directly or indirectly, of altering the terms and conditions of service of a service supplier serving the general public, other than the imposition of the surcharges.
(Amended by Stats. 2022, Ch. 747, Sec. 33. (AB 988) Effective September 29, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 1 - Regulations, Records and Reports › Section 41129.

41129. Every service supplier or seller in this state shall keep such records pertaining thereto in such form as the department may require.
(Amended by Stats. 2019, Ch. 54, Sec. 35. (SB 96) Effective July 1, 2019.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 1 - Regulations, Records and Reports › Section 41130.

41130. Upon proper notification to the service supplier or seller, the department or its authorized representative shall have the right to inspect and audit all records and returns of the service supplier or seller at all reasonable times.
(Amended by Stats. 2019, Ch. 54, Sec. 36. (SB 96) Effective July 1, 2019.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 1 - Regulations, Records and Reports › Section 41131.

41131. The department shall have full access to records of the Public Utilities Commission, and any political subdivision or public agency of this state that regulates, operates, or owns a public utility, which pertain to the furnishing of telephone communication services in this state.
(Amended by Stats. 2021, Ch. 432, Sec. 129. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 1 - Regulations, Records and Reports › Section 41132.

41132. (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 4 (commencing with Section 41050), 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:
(1) Discloses any information furnished to him or her for, or in connection with, the preparation of the return.
(2) Uses that information for any purpose other than to prepare, or assist in preparing, the return.
(b) Subdivision (a) shall not apply to disclosure of information if that disclosure is made pursuant to the person’s consent or pursuant to a subpoena, court order, or other compulsory legal process.
(Added by Stats. 2000, Ch. 1052, Sec. 54. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 1 - Regulations, Records and Reports › Section 41133.

41133. (a) The department shall determine which service supplier’s or seller’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 service supplier or seller is not required to participate in the managed audit program.
(Amended by Stats. 2021, Ch. 432, Sec. 130. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 1 - Regulations, Records and Reports › Section 41133.1.

41133.1. A service supplier’s or seller’s account is eligible for the managed audit program only if the service supplier or seller meets all of the following criteria:
(a) The service supplier’s or seller’s business involves few or no statutory exemptions.
(b) The service supplier’s or seller’s business involves a single or small number of clearly defined taxability issues.
(c) The service supplier or seller pays a surcharge pursuant to this part and agrees to participate in the managed audit program.
(d) The service supplier or seller has the resources to comply with the managed audit instructions provided by the department.
(Amended by Stats. 2021, Ch. 432, Sec. 131. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 1 - Regulations, Records and Reports › Section 41133.2.

41133.2. (a) If the department selects a service supplier’s or seller’s account for a managed audit, all of the following apply:
(1) The department shall identify all of the following:
(A) The audit period covered by the managed audit.
(B) The types of transactions covered by the managed audit.
(C) The specific procedures that the service supplier or seller is to follow in determining any liability.
(D) The records to be reviewed by the service supplier or seller.
(E) The manner in which the types of transactions are to be scheduled for review.
(F) The time period for completion of the managed audit.
(G) The time period for the payment of the liability and interest.
(H) Any other criteria that the department may require for completion of the managed audit.
(2) The service supplier or seller shall:
(A) Examine its records and returns to determine if it has any unreported surcharge liability for the audit period.
(B) Make available to the department for verification all computations and records and returns examined pursuant to subparagraph (A).
(b) The information provided by the service supplier or seller pursuant to paragraph (2) of subdivision (a) is the same information that is required for the completion of any other audit that the department may conduct.
(Amended by Stats. 2021, Ch. 432, Sec. 132. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 1 - Regulations, Records and Reports › Section 41133.3.

41133.3. This article does not limit the department’s authority to inspect and audit all records and returns of a service supplier or seller under Section 41130.
(Amended by Stats. 2021, Ch. 432, Sec. 133. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 1 - Regulations, Records and Reports › Section 41133.4.

41133.4. Upon completion of the managed audit and verification by the department, 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 department. If the requirements for the managed audit are not satisfied, the department may proceed to examine the records of the service supplier or seller in a manner to be determined by the department under law.
(Amended by Stats. 2021, Ch. 432, Sec. 134. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 2 - Disposition of Proceeds › Section 41135.

41135. (a) All amounts required to be paid to the state under this part shall be paid to the department in the form of remittances payable to the California Department of Tax and Fee Administration. The department shall transmit the revenues to the State Treasurer to be deposited in the State Treasury to either the credit of the State Emergency Telephone Number Account in the General Fund, or the 988 State Suicide and Behavioral Health Crisis Services Fund, depending on the apportionment of the revenues arising from each surcharge.
(b) The department, in consultation with the Office of Emergency Services, may adopt regulations to implement the apportionment of the revenues from each surcharge.
(c) The department shall submit an annual report to the Office of Emergency Services on revenue generated by the 988 surcharge.
(Amended by Stats. 2022, Ch. 747, Sec. 34. (AB 988) Effective September 29, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 2 - Disposition of Proceeds › Section 41136.1.

41136.1. For each fiscal year, moneys in the State Emergency Telephone Number Account not appropriated for a purpose specified in Section 41136 shall be held in trust for future appropriation for upcoming, planned “911” emergency telephone number projects that have been approved by the Office of Emergency Services, even if the projects have not yet commenced.
(Amended by Stats. 2013, Ch. 28, Sec. 82. (SB 71) Effective June 27, 2013. Operative July 1, 2013, by Sec. 93 of Ch. 28.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 2 - Disposition of Proceeds › Section 41137.

41137. The Office of Emergency Services shall pay, from funds appropriated from the State Emergency Telephone Number Account by the Legislature, as provided in Section 41138, bills submitted by service suppliers or communications equipment companies for the installation and ongoing costs of the following communication services provided to local agencies by service suppliers in connection with the “911” emergency telephone number system:
(a) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.
(b) A basic system with telephone central office identification.
(c) A system employing automatic call routing.
(d) Approved incremental costs that have been concurred in by the Office of Emergency Services.
(Amended by Stats. 2020, Ch. 370, Sec. 262. (SB 1371) Effective January 1, 2021.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 2 - Disposition of Proceeds › Section 41137.1.

41137.1. The Office of Emergency Services shall pay, from funds appropriated from the State Emergency Telephone Number Account by the Legislature, as provided in Section 41138, claims submitted by local agencies for approved incremental costs and for the cost of preparation of final plans submitted to the Office of Emergency Services for approval on or before October 1, 1978, as provided in Section 53115 of the Government Code.
(Amended by Stats. 2013, Ch. 28, Sec. 84. (SB 71) Effective June 27, 2013. Operative July 1, 2013, by Sec. 93 of Ch. 28.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 2 - Disposition of Proceeds › Section 41138.

41138. (a) It is the intent of the Legislature that the reimbursement rates for “911” emergency telephone number equipment shall not exceed specified amounts negotiated with each interested supplier and approved by the Office of Emergency Services. The Office of Emergency Services shall negotiate supplier pricing to ensure cost-effectiveness and the best value for the “911” emergency telephone number system. The Office of Emergency Services shall pay those bills as provided in Section 41137 only under the following conditions:
(1) The Office of Emergency Services shall have received the local agency’s “911” emergency telephone number system plan by July 1 of the prior fiscal year and approved the plan by October 1 of the prior fiscal year.
(2) The Legislature has appropriated in the Budget Bill an amount sufficient to pay those bills.
(3) The Office of Emergency Services has reviewed and approved each line item of a request for funding to ensure the necessity of the proposed equipment or services and the eligibility for reimbursement.
(4) The amounts to be paid do not exceed the pricing submitted by the supplier and approved by the Office of Emergency Services. Extraordinary circumstances may warrant spending in excess of the established rate, but shall be preapproved by the Office of Emergency Services. In determining the reimbursement rate, the Office of Emergency Services shall utilize the approved pricing submitted by the supplier providing the equipment or service.
(b) This section shall not be construed to limit an agency’s ability to select a supplier or procure telecommunications equipment as long as the supplier’s pricing is preapproved by the Office of Emergency Services. Agencies shall be encouraged to procure equipment on a competitive basis. Any amount in excess of the pricing approved by the Office of Emergency Services shall not be reimbursed.
(Amended by Stats. 2013, Ch. 28, Sec. 85. (SB 71) Effective June 27, 2013. Operative July 1, 2013, by Sec. 93 of Ch. 28.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 2 - Disposition of Proceeds › Section 41139.

41139. From funds appropriated by the Legislature from the Emergency Telephone Number Account, the Office of Emergency Services shall begin paying bills as provided in Sections 41137, 41137.1, and 41138 in the 1977–78 fiscal year for plans submitted by local agencies by July 1, 1976, to the Office of Emergency Services which the Office of Emergency Services has approved.
(Amended by Stats. 2013, Ch. 28, Sec. 86. (SB 71) Effective June 27, 2013. Operative July 1, 2013, by Sec. 93 of Ch. 28.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 2 - Disposition of Proceeds › Section 41140.

41140. The Office of Emergency Services shall reimburse local agencies, from funds appropriated from the Emergency Telephone Number Account by the Legislature, for amounts not previously compensated for by another governmental agency, which have been paid by agencies for approved incremental costs or to service suppliers or communication equipment companies for the following communications services supplied in connection with the “911” emergency telephone number, provided local agency plans had been approved by the Office of Emergency Services:
(a) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.
(b) A basic system with telephone central office identification.
(c) A system employing automatic call routing.
(d) Approved incremental costs.
(Amended by Stats. 2019, Ch. 54, Sec. 40. (SB 96) Effective July 1, 2019.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 2 - Disposition of Proceeds › Section 41141.

41141. Claims for reimbursement shall be submitted by local agencies to the Office of Emergency Services, which shall determine payment eligibility and shall reduce the claim for charges that exceed the approved incremental costs, approved contract amounts, or the established tariff rates for costs. No claim shall be paid until funds are appropriated by the Legislature.
(Amended by Stats. 2013, Ch. 28, Sec. 88. (SB 71) Effective June 27, 2013. Operative July 1, 2013, by Sec. 93 of Ch. 28.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 2 - Disposition of Proceeds › Section 41142.

41142. Notwithstanding any other provision of this article, if the Legislature fails to appropriate an amount sufficient to pay bills submitted to the Office of Emergency Services by service suppliers or communications equipment companies for the installation and ongoing communications services supplied local agencies in connection with the “911” emergency telephone number system, and to pay claims of local agencies which, prior to the effective date of this part, paid amounts to service suppliers or communications equipment companies for the installation and ongoing expenses in connection with the “911” emergency telephone number system, the obligation of service suppliers and local agencies to provide “911” emergency telephone service shall terminate and service shall not again be required until the Legislature has appropriated an amount sufficient to pay those bills or claims. This part shall not preclude local agencies from purchasing or acquiring any communication equipment from companies other than the telephone service suppliers.
(Amended by Stats. 2013, Ch. 28, Sec. 89. (SB 71) Effective June 27, 2013. Operative July 1, 2013, by Sec. 93 of Ch. 28.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 2.5 - Violations › Section 41143.

41143. Any person who fails or refuses to file a return or report required to be made or who fails or refuses to furnish a supplemental report or other data required by the department, or who renders a false or fraudulent report is guilty of a misdemeanor and may be punished by a fine not exceeding five hundred dollars ($500) for each offense.
(Amended by Stats. 2021, Ch. 432, Sec. 135. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 2.5 - Violations › Section 41143.4.

41143.4. Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the determination of an amount due required by law to be made is guilty of a felony when the amount of tax liability aggregates twenty-five thousand dollars ($25,000) or more in any 12-consecutive-month period. The determination shall be approved by the director or their designee. Each offense shall be punished by a fine of not less than five thousand dollars ($5,000) and not more than twenty thousand dollars ($20,000), or imprisonment for 16 months, two years, or three years, or by both the fine and imprisonment in the discretion of the court.
(Amended by Stats. 2022, Ch. 747, Sec. 36. (AB 988) Effective September 29, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 2.5 - Violations › Section 41143.8.

41143.8. Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after commission of the offense or within two years after the violation is discovered, whichever is later.
(Added by Stats. 1986, Ch. 1361, Sec. 38.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 3 - Notices › Section 41144.

41144. A certificate by the department or an employee of the department stating that a notice required by this part was given by mailing or personal service shall be prima facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing of personal service in accordance with any requirement of this part for the giving of notice. Unless otherwise specifically required, any notice required by this part to be mailed or served may be given by mailing or personal service in the manner provided for giving notice of a deficiency determination.
(Amended by Stats. 2021, Ch. 432, Sec. 136. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 4 - Purpose › Section 41150.

41150. (a) The Legislature hereby declares and finds that to enable public agencies to implement “911” emergency phone systems required by the provisions of Chapter 1005 of the 1972 Regular Session (Article 6 (commencing with Section 53100) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code) it is necessary that a surcharge be imposed upon each access line in the state and upon the purchase of prepaid mobile telephony services in this state for access to the 911 emergency communication system. This act will provide funding for basic 911, as defined in Section 41136, and the technology and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers. In addition, this part will provide funding for incremental costs.
(b) The Legislature hereby finds and declares that to enable public agencies to implement the 988 Suicide and Crisis Lifeline required by the provisions of the Miles Hall Lifeline and Suicide Prevention Act (Article 6.3 (commencing with Section 53123.1) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code) it is necessary that a surcharge be imposed upon access lines purchased by every person in the state for access to the 988 Suicide and Crisis Lifeline. This act, as amended by the act adding this subdivision, will provide funding, in part, for 988 centers and mobile crisis team operations and services.
(Amended by Stats. 2022, Ch. 747, Sec. 37. (AB 988) Effective September 29, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 4 - Purpose › Section 41152.

41152. The Legislature finds and declares all of the following:
(a) Access to emergency telephone service has been a longstanding goal of the state.
(b) The Emergency Telephone Users Surcharge Act remains an important means for making emergency telephone service available to every person in this state.
(c) Every reasonable means should be employed by telephone corporations and every provider of telephone quality communication to ensure that every person using their service is informed of and is afforded the opportunity to use emergency telephone service, regardless of the means by which emergency telephone calls are placed.
(d) The furnishing of emergency telephone service is in the public interest and should be supported fairly and equitably by every telephone corporation and every provider of telephone quality communication in a way that is equitable, nondiscriminatory, and competitively neutral.
(Added by Stats. 2008, Ch. 17, Sec. 13. Effective May 21, 2008.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 41160.

41160. The department shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
(Amended by Stats. 2021, Ch. 432, Sec. 138. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 41161.

41161. (a) The department shall establish the position of the Taxpayers’ Rights Advocate. The advocate or that person’s designee shall be responsible for facilitating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by department employees and staying actions where taxpayers 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.
(b) The advocate shall report directly to the director of the department.
(Amended by Stats. 2021, Ch. 432, Sec. 139. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 41162.

41162. (a) The department shall develop and implement an education and information program directed at, but not limited to, all of the following groups:
(1) Taxpayers newly registered with the department.
(2) Department audit and compliance staff.
(b) The education and information program shall include all of the following:
(1) A program of written communication with newly registered taxpayers explaining in simplified terms their duties and responsibilities.
(2) Participation in seminars and similar programs organized by federal, state, and local agencies.
(3) Revision of taxpayer educational materials currently produced by the department that explain the most common areas of taxpayer nonconformance in simplified terms.
(4) Implementation of a continuing education program for audit and compliance personnel to include the application of new legislation to taxpayer activities and areas of recurrent taxpayer noncompliance or inconsistency of administration.
(Amended by Stats. 2021, Ch. 432, Sec. 140. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 41163.

41163. The department shall conduct an annual hearing to allow industry representatives and individual taxpayers to present proposals on changes to the Emergency Telephone Users Surcharge Act to further improve voluntary compliance and the relationship between taxpayers and the government.
(Added by Stats. 2023, Ch. 511, Sec. 24. (SB 889) Effective January 1, 2024.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 41164.

41164. The department shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the department and taxpayers. As appropriate, statements shall be provided to taxpayers with the initial notice of audit, the notice of proposed additional surcharges, any subsequent notice of surcharge due, or other substantive notices. Additionally, the department shall include this language for statements in the annual tax information bulletins that are mailed to taxpayers.
(Amended by Stats. 2021, Ch. 432, Sec. 142. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 41165.

41165. (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.
(2) To impose or suggest production quotas or goals, other than quotas or goals with respect to accounts receivable.
(b) The department shall certify in its annual report submitted pursuant to Section 15616 of the Government Code that revenue collected or assessed is not used in a manner prohibited by subdivision (a).
(c) This section shall not prohibit the setting of goals and the evaluation of performance with respect to productivity and the efficient use of time.
(Amended by Stats. 2021, Ch. 432, Sec. 143. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 41166.

41166. The department shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to that person’s contact with taxpayers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate.
(Amended by Stats. 2021, Ch. 432, Sec. 144. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 41167.

41167. The department shall, in cooperation with 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 which take more time than the appropriate standard timeframe.
(Amended by Stats. 2021, Ch. 432, Sec. 145. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 41168.

41168. Procedures of the department, 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) Any conference shall be held at a reasonable time at a department office that is convenient to the taxpayer.
(b) The conference may be recorded only if prior notice is given to the taxpayer and the taxpayer is entitled to receive a copy of the recording.
(c) The taxpayer shall be informed prior to any conference that the taxpayer has a right to have present at the conference an attorney, accountant, or other designated agent.
(Amended by Stats. 2021, Ch. 432, Sec. 146. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 41169.

41169. (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the department if all of the following conditions are met:
(1) The taxpayer files a claim for the fee and expenses with the department within one year of the date the decision of the department becomes final.
(2) The department, in its sole discretion, finds that the action taken by the department staff was unreasonable.
(3) The department decides that the taxpayer be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the department in its sole discretion.
(b) To determine whether the department staff has been unreasonable, the department shall consider whether the department staff has established that its position was substantially justified.
(c) The amount of reimbursed fees and expenses shall be limited to the following:
(1) Fees and expenses incurred after the date of the notice of determination, jeopardy determination, or a claim for refund.
(2) If the department finds that the staff was unreasonable with respect to certain issues but reasonable with respect to other issues, the amount of reimbursed fees and expenses shall be limited to those that relate to the issues where the staff was unreasonable.
(d) Any proposed award by the department pursuant to subdivision (a) shall be available as a public record for at least 10 days prior to the effective date of the award.
(e) The amendments to this section by the act adding this subdivision shall be operative for claims filed on or after January 1, 2000.
(Amended by Stats. 2021, Ch. 432, Sec. 147. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 41170.

41170. (a) An officer or employee of the department acting in connection with any law administered by the department shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for nontax administration related purposes.
(b) Any person violating subdivision (a) shall be subject to disciplinary action in accordance with the State Civil Service Act, including dismissal from office or discharge from employment.
(c) This section shall not apply with respect to any otherwise lawful investigation concerning organized crime activities.
(d) The provisions of this section are not intended to prohibit, restrict, or prevent the exchange of information where the person is being investigated for multiple violations which include emergency telephone users surcharge violations.
(e) For the purposes of this section:
(1) “Investigation” means any oral or written inquiry directed to any person, organization, or governmental agency.
(2) “Surveillance” means the monitoring of persons, places, or events by means of electronic interception, overt or covert observations, or photography, and the use of informants.
(Amended by Stats. 2021, Ch. 432, Sec. 148. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 41172.5.

41172.5. (a) If any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the taxpayer if the department determines any one of the following:
(1) The levy on the property was not in accordance with the law.
(2) The taxpayer has entered into and is in compliance with an installment payment agreement pursuant to Section 41127.5 to satisfy the surcharge liability for which the levy was imposed, unless that or another agreement allows for the levy.
(3) The return of the property will facilitate the collection of the surcharge liability or will be in the best interest of the state and the taxpayer.
(b) Property returned under paragraphs (1) and (2) of subdivision (a) is subject to the provisions of Section 41174.
(Amended by Stats. 2021, Ch. 432, Sec. 149. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 41173.

41173. 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.
(Amended by Stats. 1993, Ch. 589, Sec. 167. Effective January 1, 1994.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 41174.

41174. (a) A taxpayer may file a claim with the department for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the taxpayer as the direct result of an erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action by the department. Bank and third-party charges include a financial institution’s or third party’s customary charge for complying with the levy or notice to withhold instructions and reasonable charges for overdrafts that are a direct consequence of the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action. The charges are those paid by the taxpayer and not waived or reimbursed by the financial institution or third party. Each claimant applying for reimbursement shall file a claim with the department that shall be in a form as may be prescribed by the department. In order for the department to grant a claim, the department shall determine that both of the following conditions have been satisfied:
(1) The erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action was caused by department error.
(2) Prior to the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action, the taxpayer responded to all contacts by the department and provided the department with any requested information or documentation sufficient to establish the taxpayer’s position. This provision may be waived by the department for reasonable cause.
(b) Claims pursuant to this section shall be filed within 90 days from the date the bank and third-party charges were incurred by the taxpayer. Within 30 days from the date the claim is received, the department shall respond to the claim. If the department denies the claim, the taxpayer shall be notified in writing of the reason or reasons for the denial of the claim.
(Amended by Stats. 2021, Ch. 432, Sec. 150. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 41175.

41175. (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220) of Division 7 of Title 1 of the Government Code, the department shall mail to the taxpayer a preliminary notice. The notice shall specify the statutory authority of the department for filing or recording the lien, indicate the earliest date on which the lien may be filed or recorded, and state the remedies available to the taxpayer to prevent the filing or recording of the lien. In the event tax liens are filed for the same liability in multiple counties, only one preliminary notice shall be sent.
(b) If the department determines that filing a lien was in error, it shall mail a release to the taxpayer and the entity recording the lien as soon as possible, but no later than seven days, after this determination and receipt of lien recording information. The release shall contain a statement that the lien was filed in error. In the event the erroneous lien is obstructing a lawful transaction, the department shall immediately issue a release of lien to the taxpayer and the entity recording the lien.
(c) When the department releases a lien erroneously filed, notice of that fact shall be mailed to the taxpayer and, upon the request of the taxpayer, a copy of the release shall be mailed to the major credit reporting companies in the county where the lien was filed.
(d) (1) The department may release or subordinate a lien if the department determines any of the following:
(A) Release or subordination will facilitate the collection of the surcharge liability.
(B) Release or subordination will be in the best interest of the state and the taxpayer.
(C) Release or subordination will be in the best interest of the state and another person that is not the taxpayer but that holds an interest with the taxpayer in the property that is subject to the lien.
(2) The amendments added to this subdivision do not constitute a change in, and are declaratory of, existing law.
(Amended by Stats. 2022, Ch. 474, Sec. 66. (SB 1496) Effective January 1, 2023.)