reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 3 - Determinations › ARTICLE 4 - Jeopardy Determinations › Section 45353.

45353. 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 following purposes:
(a) To establish that the determination is excessive.
(b) To establish that the sale of property that may be seized after issuance of the jeopardy determination, or any part thereof, shall be delayed pending the administrative hearing because the sale would result in irreparable injury to the person.
(c) To request the release of all or part of the property to the person.
(d) To request a stay of collection activities.
The application shall be filed within 30 days after service of the notice of jeopardy determination and shall be in writing and state the specific factual and legal grounds upon which it is founded. The person shall not be required to post any security in order to file the application and to obtain the hearing. However, if the person does not deposit, within the 10-day period prescribed in Section 45352, that security which the board deems necessary to ensure compliance with this part, the filing of the application shall not operate as a stay of collection activities, except for sale of property seized after issuance of the jeopardy determination. Upon a showing of good cause for failure to file a timely application for an administrative hearing, the board may allow a filing of the application and grant the person an administrative hearing. The filing of an application pursuant to this section does not affect Section 45351, relating to the finality date of the determination or to penalty or interest.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 4 - Collection of Fee › ARTICLE 1 - Suit for Fee › Section 45401.

45401. 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.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 4 - Collection of Fee › ARTICLE 1 - Suit for Fee › Section 45402.

45402. 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 delinquency of the amount of fee, interest, and penalty set forth therein, and of compliance by the board with this part in relation to the computation and levy of the fee. In that action, a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of Civil Procedure.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 4 - Collection of Fee › ARTICLE 2 - Judgment for Fee › Section 45451.

45451. (a) If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in addition thereto, shall thereupon be a perfected and enforceable state tax lien. A lien is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code.
(b) For the purpose of this section, amounts are due and payable on the following dates:
(1) For amounts disclosed on a report received by the board before the date the return is delinquent, the date the amount would have been due and payable.
(2) For amounts disclosed on a report filed on or after the date the return is delinquent, the date the return is received by the board or the year following the fee due date pursuant to Section 45151, whichever is later.
(3) For amounts determined under Section 45351, pertaining to jeopardy assessments, the date the notice of the board’s finding is mailed or issued.
(4) For all other amounts, the date the assessment is final.
(Amended by Stats. 2006, Ch. 538, Sec. 633. Effective January 1, 2007.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 4 - Collection of Fee › ARTICLE 2 - Judgment for Fee › Section 45452.

45452. (a) If the board determines that the amount of any fee, interest, and penalties are sufficiently secured by a lien on other property or that the release or subordination of the lien imposed under this article will not jeopardize the collection of the amount of the fee, interest, and penalties, the board may at any time release all or any portion of the property subject to the lien from the lien or may subordinate the lien to other liens and encumbrances.
(b) If the board finds that the liability represented by the lien imposed under this article, including any interest accrued thereon, is legally unenforceable, the board may release the lien.
(c) A certificate by the board to the effect that any property has been released from a lien or that the lien has been subordinated to other liens and encumbrances is conclusive evidence that the property has been released or that the lien has been subordinated, as provided in the certificate.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 4 - Collection of Fee › ARTICLE 3 - Warrant for Collection › Section 45501.

45501. 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 Section 7171 of the Government Code, the board, or its authorized representative, may issue a warrant for the enforcement of any lien and for the collection of any amount required to be paid to the state under this part. The warrant shall be directed to any sheriff or marshal and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy of, and sale pursuant to, a writ of execution.
(Amended by Stats. 1996, Ch. 872, Sec. 165. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 4 - Collection of Fee › ARTICLE 3 - Warrant for Collection › Section 45502.

45502. 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. The board, and not the court, shall approve the fees for publication in a newspaper.
(Amended by Stats. 1996, Ch. 872, Sec. 166. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 4 - Collection of Fee › ARTICLE 3 - Warrant for Collection › Section 45503.

45503. The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him or her by virtue of the warrant or in any other manner provided in this part for the collection of the fee.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 4 - Collection of Fee › ARTICLE 4 - Seizure and Sale › Section 45551.

45551. 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 property seized, or a sufficient portion thereof, to pay the fee due, together with any penalties imposed for the delinquency and all costs that have been incurred on account of the seizure and sale.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 4 - Collection of Fee › ARTICLE 4 - Seizure and Sale › Section 45552.

45552. 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 the sale in the following manner: The notice shall be personally served or enclosed in an envelope addressed to the fee payer or other person at his or her last known residence or place of business in this state as it appears upon the records of the board, if any, and depositing it in the United States registered mail, postage prepaid. The notice shall be published pursuant to Section 6063 of the Government Code in a newspaper of general circulation published in the city in which the property or a part thereof is situated if any part thereof is situated in a city or, if not, in a newspaper of general circulation published in the county in which the property or a part thereof is located. Notice shall also be posted in both of the following manners:
(a) One public place in the city in which the interest in property is to be sold if it is to be sold in a city or, if not to be sold in a city, one public place in the county in which the interest to the property is to be sold.
(b) One conspicuous place on the property.
The notice shall contain a description of the property to be sold, a statement of the amount due, including fees, interest, penalties, and costs, the name of the fee payer, and the further statement that unless the amount due is paid on or before the time fixed in the notice of the sale, the property, or so much thereof as may be necessary, will be sold in accordance with law and the notice.
(Amended by Stats. 1990, Ch. 1528, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 4 - Collection of Fee › ARTICLE 4 - Seizure and Sale › Section 45553.

45553. At the sale the property shall be sold by the board, or by its authorized agent, in accordance with law and the notice, and the board shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests title in the purchaser. The unsold portion of any property seized may be left at the place of sale at the risk of the fee payer.
(Amended by Stats. 1988, Ch. 652, Sec. 2.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 4 - Collection of Fee › ARTICLE 4 - Seizure and Sale › Section 45554.

45554. If, after the sale, the money received exceeds the amount of all fees, penalties, and costs due the state from the fee payer, the board shall return the excess to him or her and obtain his or her receipt. If any persons having an interest in or lien upon the property files with the board prior to the sale notice of his or her interest, the board shall withhold any excess pending a determination of the rights of the respective parties to the excess moneys by a court of competent jurisdiction. If the receipt of the fee payer is not available, the board shall deposit the excess moneys with the Controller, as trustee for the owner, subject to the order of the fee payer, his or her heirs, successors, or assigns.
(Amended by Stats. 1996, Ch. 860, Sec. 20. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 4 - Collection of Fee › ARTICLE 5 - Miscellaneous › Section 45601.

45601. 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 three years after the payment becomes delinquent, or the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, give notice thereof, personally or by first-class mail, to all persons, including any officer or department of the state or any political subdivision or agency of the state, having in their possession or under their control any credits or other personal property belonging to the fee payer, or owing any debts to the fee payer. In the case of any state officer, department, or agency, the notice shall be given to the officer, department, or agency prior to the time it presents the claim of the delinquent fee payer to the Controller.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 4 - Collection of Fee › ARTICLE 5 - Miscellaneous › Section 45602.

45602. After receiving the notice, the persons so notified shall not transfer or make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the board consents to a transfer or disposition or until 60 days after the receipt of the notice, whichever occurs first.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 4 - Collection of Fee › ARTICLE 5 - Miscellaneous › Section 45603.

45603. All persons so notified shall immediately, after receipt of the notice, advise the board of all credits, other personal property, or debts in their possession, under their control, or owing by them. If the notice seeks to prevent the transfer or other disposition of a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice, to be effective, shall state the amount, interest, and penalty due from the person and shall be delivered or mailed to the branch or office of the bank at which the deposit is carried or mailed to the branch or office of the bank at which the deposit is carried or at which the credits or personal property are held. Notwithstanding any other provision of law, with respect to a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice shall only be effective with respect to an amount not in excess of the amount, interest, and penalty due from the person.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 4 - Collection of Fee › ARTICLE 5 - Miscellaneous › Section 45604.

45604. If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld, to the extent of the value of the property or the amount of the debts thus transferred or paid, he or she shall be liable to the state for any indebtedness due under this part from the person with respect to whose obligation the notice was given, if solely by reason of that transfer or disposition, the state is unable to recover the indebtedness of the person with respect to whose obligation the notice was given.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 4 - Collection of Fee › ARTICLE 5 - Miscellaneous › Section 45605.

45605. (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 under their control, any payments, credits other than payments, or other personal property belonging to a feepayer or other person liable for any amount under this part to withhold from these credits or other personal property the amount of any fee, interest, or penalties due from the feepayer or other person, or the amount of any liability incurred under this part, and to transmit the amount withheld to the department at the time it may designate. The notice of levy shall have the same effect as a levy pursuant to a writ of execution except for the continuing effect of the levy, as provided in subdivision (b).
(b) The person served shall continue to withhold pursuant to the notice of levy until the amount specified in the notice, including accrued interest, has been paid in full, until the notice is withdrawn, or until one year from the date the notice is received, whichever occurs first.
(c) The amount required to be withheld is the lesser of the following:
(1) The amount due stated on the notice.
(2) The sum of both of the following:
(A) The amount of the payments, credits other than payments, or personal property described above and under the person’s possession or control when the notice of levy is served on the person.
(B) The amount of each payment that becomes due following service of the notice of levy on the person and prior to the expiration of the levy.
(d) For the purposes of this section, the term “payments” does not include earnings as that term is defined in subdivision (a) of Section 706.011 of the Code of Civil Procedure or funds in a deposit account as defined in paragraph (29) of subdivision (a) of Section 9102 of the Commercial Code. The term “payments” does include any of the following:
(1) Payments due for services of independent contractors, dividends, rents, royalties, residuals, patent rights, or mineral or other natural rights.
(2) Payments or credits due or becoming due periodically as a result of an enforceable obligation to the feepayer or other person liable for the fee.
(3) Any other payments or credits due or becoming due the feepayer or other person liable as the result of written or oral contracts for services or sales whether denominated as wages, salary, commission, bonus, or otherwise.
(e) In the case of a financial institution, to be effective, the notice shall state the amount due from the feepayer and shall be delivered, mailed, or served by electronic transmission or other electronic technology to the branch or office of the financial institution where the credits or other property is held, unless another branch or office is designated by the financial institution to receive the notice.
(Amended by Stats. 2022, Ch. 474, Sec. 77. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 4 - Collection of Fee › ARTICLE 5 - Miscellaneous › Section 45605.5.

45605.5. (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines upon receiving information from a feepayer or other person liable for any amount under this part that the person’s employer withheld earnings for taxes pursuant to Section 45605 and failed to remit the withheld earnings to the board, the employer shall be liable for the amount not remitted. The board’s determination shall be based on payroll documents or other substantiating evidence furnished by the person liable for the tax.
(b) Upon its determination, the board shall mail notice to the employer at its last known address that upon failure to remit the withheld earnings to the board within 15 days of the date of its notice to the employer, the employer shall be liable for that amount which was withheld and not remitted.
(c) If the employer fails to remit the amount withheld to the board upon notice, that amount for which the employer is liable shall be determined, collected, and paid as though it were a tax deficiency. The amount may be assessed at any time prior to seven years from the first date that the unremitted amount, in the aggregate, was first withheld. Interest shall accrue on that amount from the first day that the unremitted amount, in the aggregate, was first withheld.
(d) When the determination against the employer is final and due and payable, the person’s account shall be immediately credited with an amount equal to that determined amount as though it were a payment received by the board on the first date that the unremitted amount, in the aggregate, was first withheld by the employer.
(e) Collection against the person liable for the tax is stayed for both the following amount and period:
(1) An amount equal to the amount determined by the board under subdivision (a).
(2) The earlier of the time the credit is applied to the person’s account pursuant to subdivision (d) or the determination against the employer is withdrawn or revised and the person is notified by the board thereof.
(f) If under this section an amount that was withheld and not remitted to the board is final and due and payable by the employer and credited to the person’s account, this remedy shall be the exclusive remedy for the person to recover that amount from the employer.
(g) This section shall apply to determinations made by the board on or after the effective date of the act adding this section.
(Added by Stats. 2000, Ch. 1052, Sec. 66. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 4 - Collection of Fee › ARTICLE 5 - Miscellaneous › Section 45606.

45606. 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 any remedy to the exclusion of any other remedy for which provision is made in this part.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 4 - Collection of Fee › ARTICLE 5 - Miscellaneous › Section 45607.

45607. The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the following cases:
(a) Whenever the person is insolvent.
(b) Whenever the person makes a voluntary assignment of his or her assets.
(c) Whenever the estate of the person in the hands of executors, administrators, or heirs is insufficient to pay all the debts due from the deceased.
(d) Whenever the estate and effects of an absconding, concealed, or absent person required to pay any amount under this part are levied upon by process of law.
This section does not give the state a preference over a lien or security interest which was recorded or perfected prior to the time when the state records or files its lien, as provided in Section 7171 of the Government Code.
The preference given to the state by this section is subordinate to the preferences given to claims for personal services by Sections 1204 and 1206 of the Code of Civil Procedure.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 4 - Collection of Fee › ARTICLE 5 - Miscellaneous › Section 45608.

45608. 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 under this part, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership.
(Added by Stats. 1996, Ch. 1003, Sec. 13. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 4 - Collection of Fee › ARTICLE 5 - Miscellaneous › Section 45609.

45609. (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 installments over an agreed period. With mutual consent, the board and the fee payer 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 board, the board 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 his or her 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 fee, interest, and penalties due shall be immediately payable.
(c) The board shall establish procedures for an administrative review for persons requesting that review whose installment payment agreements are terminated under subdivision (b). The collection of fees, 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 board finds collection of the fee 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 board’s notice of determination or redetermination becomes final, and the person complies with the terms of the installment payment agreement, the board shall relieve the penalty imposed pursuant to Section 45306.
(Amended by Stats. 2000, Ch. 1052, Sec. 67. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 4 - Collection of Fee › ARTICLE 5 - Miscellaneous › Section 45609.5.

45609.5. The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 45609 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.
(Added by Stats. 2000, Ch. 1052, Sec. 68. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 4 - Collection of Fee › ARTICLE 5 - Miscellaneous › Section 45610.

45610. (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. The collection cost recovery fee shall be in an amount less than or equal to the California Department of Tax and Fee Administration’s costs for collection, as reasonably determined by the California Department of Tax and Fee Administration. The collection cost recovery fee shall be imposed only if the California Department of Tax and Fee Administration 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 fee imposed by this part.
(d) (1) If the California Department of Tax and Fee Administration 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 California Department of Tax and Fee Administration 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 fee imposed by this part.
(Amended by Stats. 2021, Ch. 432, Sec. 163. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 4 - Collection of Fee › ARTICLE 5 - Miscellaneous › Section 45611.

45611. (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. 29. (SB 889) Effective January 1, 2024.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 45651.

45651. If the department determines that any amount of fee, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the department shall set forth that fact in its records and certify the amount collected in excess of what was legally due and the person from whom it was collected or by whom paid, and credit the excess amount collected or paid on any amounts then due from the person from whom the excess amount was collected or by whom it was paid under this part, and the balance shall be refunded to the person, or the person’s successors, administrators, or executors. Any determination by the department pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days after the effective date of that determination.
(Amended by Stats. 2022, Ch. 474, Sec. 78. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 45651.5.

45651.5. Except as provided in Section 48008 of the Public Resources Code, 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 fee or is in excess of that fee amount due and is actually paid by the customer to the person, the amount so paid shall be returned by the person to the customer upon notification by the State Board of Equalization or by the customer that the excess has been ascertained. If the person fails or refuses to do so, the amount so paid, if knowingly or mistakenly computed by the person upon an amount that is not subject to the fee or is in excess of the fee due, shall be remitted by that person to the State Board of Equalization. Those amounts remitted to the state shall be credited by the board on any amounts due and payable under this part on the same solid waste from the person by whom it was paid to this state and the balance, if any, shall constitute an obligation due from the person to this state.
(Amended by Stats. 1996, Ch. 1087, Sec. 59. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 45652.

45652. (a) Except as provided in subdivision (b), no refund shall be approved by the board after three years from the due date of the payment for the period for which the overpayment was made, or, with respect to determinations made under Article 2 (commencing with Section 45201) of Chapter 3, after six months from the date the determinations have become final, or after six months from the date of overpayment, whichever period expires later, unless a claim therefor is filed with the board within that period. No credit shall be approved by the board after the expiration of that period, unless a claim for credit is filed with the board within that period or unless the credit relates to a period for which a waiver is given pursuant to Section 45204.
(b) A refund may be approved by the board for any period for which a waiver is given under Section 45204 if a claim therefor is filed with the board before the expiration of the period agreed upon.
(c) Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded.
(Amended by Stats. 2001, Ch. 543, Sec. 46. Effective January 1, 2002.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 45652.1.

45652.1. (a) The limitation period specified in Section 45652 shall be suspended during any period of a person’s life that the person is financially disabled.
(b) (1) For purposes of subdivision (a), a person is financially disabled if the person is unable to manage his or her financial affairs by reason of medically determinable physical or mental impairment of the person which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. A person shall not be considered to have an impairment unless proof of the existence thereof is furnished in the form and manner as the board may require.
(2) A person shall not be treated as financially disabled during any period that the person’s spouse or any other person is authorized to act on behalf of the person in financial matters.
(c) This section applies to periods of disability commencing before, on, or after the effective date of the act adding this section, but does not apply to any claim for refund that (without regard to this section) is barred by the operation or rule of law, including res judicata, as of the effective date of the act adding this section.
(Added by Stats. 2000, Ch. 1052, Sec. 69. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 45652.2.

45652.2. Notwithstanding Section 45652, 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 be approved if a claim for a refund is filed within three years of the date of an overpayment.
(Added by Stats. 2006, Ch. 364, Sec. 25. Effective January 1, 2007.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 45652.3.

45652.3. (a) A claim for refund that is otherwise valid under Section 45652 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 for refund with respect to all subsequent payments applied to that determination.
(b) For purposes of this section, “amount of fee determined” means an amount of fee, interest, or penalty, with respect to a single determination made under Article 2 (commencing with Section 45201) or Article 4 (commencing with Section 45351) of Chapter 3.
(c) This section shall apply to all claims for refund on or after the effective date of the act adding this section.
(Added by Stats. 2016, Ch. 98, Sec. 8. (AB 1856) Effective January 1, 2017.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 45653.

45653. Failure 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.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 45654.

45654. 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 45201.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 45655.

45655. 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 6591.5, from the first day of the monthly period following the period during which the overpayment was made. For purposes of this section, “monthly period” means the month commencing on the day after the due date of the payment through the same date as the due date in each successive month. In addition, a refund or credit shall be made of any interest imposed upon the claimant with respect to the amount being refunded or credited.
The interest shall be paid as follows:
(a) In the case of a refund, to the last day of the monthly period following the date upon which the claimant, if he or she has not already filed a claim, is notified by the board that a claim may be filed or the date upon which the claim is approved by the board, whichever date is earlier.
(b) In the case of a credit, to the same date as that to which interest is computed on the fee or amount against which the credit is applied.
(Amended by Stats. 1997, Ch. 620, Sec. 14. Effective January 1, 1998.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 45656.

45656. (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.
(b) If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim.
(Amended by Stats. 1998, Ch. 420, Sec. 11. Effective January 1, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 45701.

45701. 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 enjoin the collection of any fee sought to be collected.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 45702.

45702. 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 duly filed.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 45703.

45703. 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 court of competent jurisdiction in the County of Sacramento for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 45704.

45704. If the board fails to mail 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 bring an action against the board on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 45705.

45705. 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.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 45706.

45706. If judgment 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 the plaintiff.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 45707.

45707. In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the board.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 45708.

45708. A judgment 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 name of an assignee of the fee payer paying the tax or by any person other than the person who has paid the fee.
As used in this section, “assignee” does not include a person who has acquired the business of the fee payer which gave rise to the fees and who is thereby a successor in interest to the fee payer.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Recovery of Erroneous Refunds › Section 45751.

45751. (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 jurisdiction in the County of Sacramento in the name of the people of the State of California.
(b) As an alternative to subdivision (a), the board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed. In recovering any erroneous refund or credit, the board may, in its discretion, issue a deficiency determination in accordance with Article 2 (commencing with Section 45201) or Article 4 (commencing with Section 45351) of Chapter 3. Except in the case of fraud, the deficiency determination shall be made by the board within three years from the date of the Controller’s warrant or date of credit.
(Amended by Stats. 1998, Ch. 609, Sec. 40. Effective January 1, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Recovery of Erroneous Refunds › Section 45752.

45752. (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of fee nor any party related to that person has in any way caused an erroneous refund for which an action for recovery is provided under Section 45751, no interest shall be imposed on the amount of that erroneous refund until 30 days after the date on which the board mails a notice of determination for repayment of the erroneous refund to the person. The act of filing a claim for refund shall not be considered as causing the erroneous refund.
(b) This section shall be operative for any action for recovery under Section 45751 on or after January 1, 2000.
(Added by Stats. 1999, Ch. 929, Sec. 54. Effective January 1, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Recovery of Erroneous Refunds › Section 45753.

45753. The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 45751, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals shall apply to the proceedings.
(Added by Stats. 1998, Ch. 609, Sec. 42. Effective January 1, 1999.)