reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 4 - Collection of Tax › ARTICLE 5 - Miscellaneous › Section 43450.

43450. (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. 27. (SB 889) Effective January 1, 2024.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 43451.

43451. If the California Department of Tax and Fee Administration determines that any amount of tax, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the California Department of Tax and Fee Administration shall set forth that fact in the records of the California Department of Tax and Fee Administration, 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 California Department of Tax and Fee Administration 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. 71. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 43451.5.

43451.5. When an amount represented by a person who is a feepayer under this part to a customer as constituting reimbursement for fees due under this part is computed upon an amount that is not subject to that 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 this state. Those amounts remitted to the state shall be credited by the board on any amounts due and payable under this part on the same activity 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.
(Added by Stats. 1996, Ch. 1087, Sec. 57. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 43452.1.

43452.1. (a) The limitation period specified in Section 43452 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. 61. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 43452.2.

43452.2. Notwithstanding Section 43452, a refund of an overpayment of any tax, 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. 22. Effective January 1, 2007.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 43452.3.

43452.3. (a) A claim for refund that is otherwise valid under Section 43452 that is made in the case in which the amount of tax 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 tax determined” means an amount of tax, interest, or penalty, with respect to a single determination made under Article 2 (commencing with Section 43201) or Article 5 (commencing with Section 43350) 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. 7. (AB 1856) Effective January 1, 2017.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 43453.

43453. 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. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 43454.

43454. Within 30 days after disallowing any claim, in whole or in part, the board shall serve written notice of its action on the claimant, such service to be made as provided by Section 43201.
(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 43455.

43455. Interest shall be computed, allowed, and paid upon any overpayment of any amount of tax 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 tax or amount against which the credit is applied.
(Amended by Stats. 1997, Ch. 620, Sec. 13. Effective January 1, 1998.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 43456.

43456. (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. 10. Effective January 1, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 43471.

43471. 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 tax sought to be collected.
(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 43472.

43472. 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. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 43473.

43473. 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. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 43474.

43474. 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. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 43475.

43475. 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. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 43476.

43476. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due from the plaintiff, and the balance shall be refunded to the plaintiff.
(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 43477.

43477. 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.
(Amended by Stats. 1984, Ch. 1020, Sec. 59. Operative July 1, 1985, by Sec. 65 of Ch. 1020.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 43478.

43478. A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any tax paid when the action is brought by or in the name of an assignee of the taxpayer paying the tax or by any person other than the person who has paid the tax.
As used in this section, “assignee” does not include a person who has acquired the business of the taxpayer which gave rise to the taxes and who is thereby a successor in interest to the taxpayer.
(Amended by Stats. 1982, Ch. 496, Sec. 40. Effective July 12, 1982.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Recovery of Erroneous Refunds › Section 43481.

43481. (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 43201) or Article 5 (commencing with Section 43350) 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. 36. Effective January 1, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Recovery of Erroneous Refunds › Section 43482.

43482. In any action brought pursuant to subdivision (a) of Section 43481, the court may, with the consent of the Attorney General, order a change in the place of trial.
(Added by Stats. 1998, Ch. 609, Sec. 37. Effective January 1, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Recovery of Erroneous Refunds › Section 43483.

43483. The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 43481, 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. 38. Effective January 1, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Recovery of Erroneous Refunds › Section 43484.

43484. (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of tax 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 43481, 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 43481 on or after January 1, 2000.
(Added by Stats. 1999, Ch. 929, Sec. 47. Effective January 1, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 4 - Cancellations › Section 43491.

43491. If any amount has been illegally determined, either by the person filing the return or by the California Department of Tax and Fee Administration, the California Department of Tax and Fee Administration shall certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made, and authorize the cancellation of the amount upon the records of the California Department of Tax and Fee Administration. Any determination by the California Department of Tax and Fee Administration 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. 72. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 6 - Administration › ARTICLE 1 - Administration › Section 43501.

43501. The board 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.
(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 6 - Administration › ARTICLE 1 - Administration › Section 43502.

43502. The board may make such examinations of the books and records of any taxpayer as it may deem necessary in carrying out the provisions of this part.
(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 6 - Administration › ARTICLE 1 - Administration › Section 43503.

43503. The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties under this part.
(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 6 - Administration › ARTICLE 1 - Administration › Section 43504.

43504. A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing or personal service in accordance with any requirement of this part for the giving of a notice. Unless otherwise specifically required, any notice provided by this part to be mailed or served may be given either by mailing or by personal service in the manner provided for giving notice of a deficiency determination.
(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 6 - Administration › ARTICLE 1 - Administration › Section 43505.

43505. Any information regarding hazardous wastes which is available to the board shall be made available to the department.
(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 6 - Administration › ARTICLE 1 - Administration › Section 43506.

43506. (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 3 (commencing with Section 43151), 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. 62. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 6 - Administration › ARTICLE 1 - Administration › Section 43507.

43507. (a) The board shall determine which taxpayer’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 taxpayer is not required to participate in the managed audit program.
(Added by Stats. 2014, Ch. 105, Sec. 31. (AB 2009) Effective January 1, 2015.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 6 - Administration › ARTICLE 1 - Administration › Section 43507.1.

43507.1. A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the following criteria:
(a) The taxpayer’s business or activities involve few or no statutory exemptions.
(b) The taxpayer’s business or activities involve a single or a small number of clearly defined taxability or liability issues.
(c) The taxpayer is taxed pursuant to this part and agrees to participate in the managed audit program.
(d) The taxpayer has the resources to comply with the managed audit instructions provided by the board.
(Added by Stats. 2014, Ch. 105, Sec. 32. (AB 2009) Effective January 1, 2015.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 6 - Administration › ARTICLE 1 - Administration › Section 43507.2.

43507.2. (a) If the board selects a taxpayer’s account for a managed audit, all of the following apply:
(1) The board shall identify all of the following:
(A) The audit period covered by the managed audit.
(B) The types of transactions or activities covered by the managed audit.
(C) The specific procedures that the taxpayer is to follow in determining any liability.
(D) The records to be reviewed by the taxpayer.
(E) The manner in which the types of transactions or activities 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 board may require for completion of the managed audit.
(2) The taxpayer shall:
(A) Examine its books and records to determine if it has any unreported liability for the audit period.
(B) Make available to the board for verification all computations and books and records examined pursuant to subparagraph (A).
(b) The information provided by the taxpayer pursuant to paragraph (2) of subdivision (a) is the same information that is required for the completion of any other audit that the board may conduct.
(Added by Stats. 2014, Ch. 105, Sec. 33. (AB 2009) Effective January 1, 2015.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 6 - Administration › ARTICLE 1 - Administration › Section 43507.3.

43507.3. Nothing in this article limits the board’s authority to examine the books and records of a taxpayer under Section 43502.
(Added by Stats. 2014, Ch. 105, Sec. 34. (AB 2009) Effective January 1, 2015.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 6 - Administration › ARTICLE 1 - Administration › Section 43507.4.

43507.4. Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would otherwise be imposed for liabilities covered by the audit period. Payment of the liabilities and interest shall be made within the time period specified by the board. If the requirements for the managed audit are not satisfied, the board may proceed to examine the records of the taxpayer in a manner to be determined by the board under law.
(Added by Stats. 2014, Ch. 105, Sec. 35. (AB 2009) Effective January 1, 2015.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 43511.

43511. The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
(Added by Stats. 1992, Ch. 438, Sec. 12. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 43512.

43512. (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by board 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 executive officer of the board.
(Added by Stats. 1992, Ch. 438, Sec. 12. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 43513.

43513. (a) The board 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 board.
(2) Board 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 board 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 of inconsistency of administration.
(c) Electronic media used pursuant to this section shall not represent the voice, picture, or name of members of the board or of the Controller.
(Amended by Stats. 1999, Ch. 929, Sec. 48. Effective January 1, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 43514.

43514. The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Hazardous Substances Tax Law which may further improve voluntary compliance and the relationship between taxpayers and government.
(Added by Stats. 1992, Ch. 438, Sec. 12. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 43515.

43515. The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedure, remedies, and the rights and obligations of the board and taxpayers. As appropriate, statements shall be provided to taxpayers with the initial notice of audit, the notice of proposed additional taxes, any subsequent notice of tax due, or other substantive notices. Additionally, the board shall include this language for statements in the annual tax information bulletins that are mailed to taxpayers.
(Added by Stats. 1992, Ch. 438, Sec. 12. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 43516.

43516. (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 board 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) Nothing in this section shall prohibit the setting of goals and the evaluation of performance with respect to productivity and the efficient use of time.
(Added by Stats. 1992, Ch. 438, Sec. 12. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 43517.

43517. The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with taxpayers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate.
(Added by Stats. 1992, Ch. 438, Sec. 12. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 43518.

43518. The board shall, in cooperation with the Toxic Substances Control Department of the California EPA, 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.
(Added by Stats. 1992, Ch. 438, Sec. 12. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 43519.

43519. Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following:
(a) Any conference shall be held at a reasonable time at a board 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 he or she has a right to have present at the conference his or her attorney, accountant, or other designated agent.
(Added by Stats. 1992, Ch. 438, Sec. 12. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 43520.

43520. (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met:
(1) The taxpayer files a claim for the fees and expenses with the board within one year of the date the decision of the board becomes final.
(2) The board, in its sole discretion, finds that the action taken by the board staff was unreasonable.
(3) The board decides that the taxpayer be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the board in its sole discretion.
(b) To determine whether the board staff has been unreasonable, the board shall consider whether the board 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 board 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 board 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. 2000, Ch. 1052, Sec. 63. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 43521.

43521. (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for nontax administration related purposes.
(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 hazardous substances tax 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.
(Added by Stats. 1992, Ch. 438, Sec. 12. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 43523.5.

43523.5. (a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the taxpayer if the board 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 43448 to satisfy the tax 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 tax 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 43525.
(Added by Stats. 1999, Ch. 929, Sec. 50. Effective January 1, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 43524.

43524. 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. 169. Effective January 1, 1994.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 43525.

43525. (a) A taxpayer may file a claim with the board 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 board. 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 board that shall be in a form as may be prescribed by the board. In order for the board to grant a claim, the board 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 board 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 board and provided the board with any requested information or documentation sufficient to establish the taxpayer’s position. This provision may be waived by the board 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 board shall respond to the claim. If the board denies the claim, the taxpayer shall be notified in writing of the reason or reasons for the denial of the claim.
(Amended by Stats. 2013, Ch. 253, Sec. 7. (SB 442) Effective January 1, 2014.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 43526.

43526. (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 California Department of Tax and Fee Administration shall mail to the taxpayer a preliminary notice. The notice shall specify the statutory authority of the California Department of Tax and Fee Administration 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) The preliminary notice required by this section shall not apply to jeopardy determinations issued under Article 5 (commencing with Section 43350) of Chapter 3.
(c) If the California Department of Tax and Fee Administration 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 California Department of Tax and Fee Administration shall immediately issue a release of lien to the taxpayer and the entity recording the lien.
(d) When the California Department of Tax and Fee Administration 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.
(e) (1) The California Department of Tax and Fee Administration may release or subordinate a lien if the California Department of Tax and Fee Administration determines any of the following:
(A) Release or subordination will facilitate the collection of the tax 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. 73. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 43527.

43527. (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an action for damages against the State of California in superior court.
(b) In any action brought under subdivision (a), upon finding of liability on the part of the State of California, the state shall be liable to the plaintiff in an amount equal to the sum of all of the following:
(1) Actual and direct monetary damages sustained by the plaintiff as a result of the actions or omissions.
(2) Reasonable litigation costs including any of the following:
(A) Reasonable court costs.
(B) Prevailing market rates for the kind or quality of services furnished in connection with any of the following:
(i) The reasonable expenses of expert witnesses in connection with the civil proceedings, except that no expert witness shall be compensated at a rate in excess of the highest rate of compensation for expert witnesses paid by the State of California.
(ii) The reasonable cost of any study, analysis, engineering report, test, or project that is found by the court to be necessary for the preparation of the party’s case.
(iii) Reasonable fees paid or incurred for the services of attorneys in connection with the civil proceeding, except that those fees shall not be in excess of seventy-five dollars ($75) per hour unless the court determines that an increase in the cost of living or a special factor, such as the limited availability of qualified attorneys for the proceeding, justifies a higher rate.
(c) In the awarding of damages under subdivision (b), the court shall take into consideration the negligence or omissions, if any, on the part of the plaintiff which contributed to the damages.
(d) Whenever it appears to the court that the taxpayer’s position in the proceeding brought under subdivision (a) is frivolous, the court may impose a penalty against the plaintiff in an amount not to exceed ten thousand dollars ($10,000). A penalty so imposed shall be paid upon notice and demand from the board and shall be collected as a tax imposed under this part.
(Added by Stats. 1992, Ch. 438, Sec. 12. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 7 - Disposition of Proceeds › Section 43551.

43551. All taxes, interest, and penalties imposed and all amounts of tax required to be paid to the state pursuant to Sections 43051, 43053, and 43055, shall be paid to the board in the form of remittances payable to the State Board of Equalization of the State of California. The board shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Hazardous Waste Control Account.
(Amended by Stats. 1998, Ch. 882, Sec. 13. Effective January 1, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 7 - Disposition of Proceeds › Section 43552.

43552. All taxes, interest, and penalties imposed and all amounts of tax required to be paid to the state pursuant to Section 43054 shall be paid to the board in the form of remittances payable to the State Board of Equalization of the State of California. The board shall transmit the payments to the Treasurer for deposit in the State Treasury to the credit of the Toxic Substances Control Account.
(Added by Stats. 1998, Ch. 882, Sec. 14. Effective January 1, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 7 - Disposition of Proceeds › Section 43553.

43553. All taxes, interest, and penalties imposed on all amounts of tax required to be paid to the state pursuant to Section 43056 shall be paid to the board in the form of remittances payable to the State Board of Equalization. The board shall transmit the payments to the Treasurer to be deposited into the State Treasury to the credit of the Occupational Lead Poisoning Prevention Account.
(Added by Stats. 1991, Ch. 798, Sec. 8.)