reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 3 - Determinations › ARTICLE 1.1 - Payment by Electronic Funds Transfer › Section 55053.

55053. (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and authenticated pursuant to any method or form the board may prescribe.
(b) Notwithstanding any other law, any return, declaration, statement, or other document otherwise required to be signed that is filed by the taxpayer using electronic media in a form as required by the board shall be deemed to be a signed, valid original document, including upon reproduction to paper form by the board.
(c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone.
(Added by Stats. 2001, Ch. 543, Sec. 52. Effective January 1, 2002.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 3 - Determinations › ARTICLE 2 - Deficiency Determinations › Section 55061.

55061. (a) If the board is dissatisfied with the return filed or the amount of the fee paid to the state by any feepayer, or if no return has been filed or no payment of the fee has been made to the state by a feepayer, the board may compute and determine the amount to be paid, based upon any information available to it. In addition, where the board is authorized to collect a fee for another state agency, or where the board is authorized to collect a fee under circumstances where the feepayer is not required to file a return, the board may issue a notice of determination or similar billing document for collection of the fee. One or more additional determinations may be made of the amount of the fee due for one, or for more than one period. The amount of the fee so determined shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the amount of the fee, or any portion thereof, became due and payable until the date of payment. In making a determination, the board may offset overpayments for a period or periods against underpayments for another period or periods and against the interest and penalties on the underpayments.
(b) If any part of the deficiency for which a determination of an additional amount due is found to have been occasioned by negligence or intentional disregard of this part or authorized regulations, a penalty of 10 percent of the amount of the determination shall be added, plus interest as provided in subdivision (a).
(c) If any part of the deficiency for which a determination of an additional amount due is found to be occasioned by fraud or an intent to evade this part or authorized regulations, a penalty of 25 percent of the amount of the determination shall be added, plus interest as provided in subdivision (a).
(d) The board shall give to the feepayer written notice of its determination. The notice shall be placed in a sealed envelope, with postage paid, addressed to the feepayer at his or her address as it appears in the records of the board. The giving of notice shall be deemed complete at the time of the deposit of the notice in a United States Post Office, or a mailbox, sub-post office, substation or mail chute, or other facility regularly maintained or provided by the United States Postal Service without extension of time for any reason. In lieu of mailing, a notice may be served personally by delivering to the person to be served and service shall be deemed complete at the time of delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action.
(Amended by Stats. 2004, Ch. 527, Sec. 12. Effective January 1, 2005.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 3 - Determinations › ARTICLE 2 - Deficiency Determinations › Section 55062.

55062. Except in the case of fraud, intent to evade this part, authorized rules and regulations, or failure to make a return, every notice of a determination of an additional amount due shall be given within three years after the date when the amount should have been paid or the return was due, or within three years after the return was filed, whichever period expires later. In the case of failure to make a return, the notice of determination shall be mailed within eight years after the date the return was due.
(Amended by Stats. 1993, Ch. 1113, Sec. 27. Effective January 1, 1994.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 3 - Determinations › ARTICLE 2 - Deficiency Determinations › Section 55063.

55063. In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be mailed within four months after written request therefor, in the form required by the board, by the fiduciary of the estate or trust or by any other person liable for the fee or any portion thereof.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 3 - Determinations › ARTICLE 2 - Deficiency Determinations › Section 55064.

55064. If before the expiration of the time prescribed in Section 55062 for the mailing of a notice of deficiency determination the feepayer has consented in writing to the mailing of the notice after that time, the notice may be mailed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 3 - Determinations › ARTICLE 3 - Redeterminations › Section 55081.

55081. Any person from whom an amount is determined to be due under Article 2 (commencing with Section 55061), or any person directly interested, may petition for a redetermination thereof within 30 days after service upon him or her of notice of the determination. If a petition for redetermination is not filed within the 30–day period, the amount determined to be due becomes final at the expiration thereof.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 3 - Determinations › ARTICLE 3 - Redeterminations › Section 55082.

55082. Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to state additional grounds at any time prior to the date on which the board issues its order or decision upon the petition for redetermination.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 3 - Determinations › ARTICLE 3 - Redeterminations › Section 55083.

55083. If a petition for redetermination is filed within the 30-day period, the board shall reconsider the amount determined to be due, and if the person has so requested in his or her petition, the board shall grant him or her an oral hearing and shall give him or her 10 days’ notice of the time and place of the hearing. The board may continue the hearing from time to time as may be necessary.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 3 - Determinations › ARTICLE 3 - Redeterminations › Section 55084.

55084. The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the board at or before the hearing. Unless the 25-percent penalty imposed by subdivision (c) of Section 55061 applies to the amount of the determination as originally made or as increased, the claim for increase must be asserted within eight years after the date the return for the period for which the increase is asserted was due.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 3 - Determinations › ARTICLE 3 - Redeterminations › Section 55085.

55085. The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of notice thereof.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 3 - Determinations › ARTICLE 3 - Redeterminations › Section 55086.

55086. All amounts determined to be due by the board under Article 2 (commencing with Section 55061) are due and payable at the time they become final, and if not paid when due and payable, a penalty of 10 percent of the amount determined to be due shall be added to the amount due and payable.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 3 - Determinations › ARTICLE 3 - Redeterminations › Section 55087.

55087. Any notice required by this article shall be served personally or by mail in the same manner as prescribed for service of notice by subdivision (d) of Section 55061.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 3 - Determinations › ARTICLE 4 - Jeopardy Determinations › Section 55101.

55101. If the board believes that the collection of any amount of the fee will be jeopardized by delay, it shall thereupon make a determination of the amount of the fee due, noting that fact upon the determination, and the amount of the fee shall be immediately due and payable. If the amount of the fee, interest, and penalty specified in the jeopardy determination is not paid, or a petition for redetermination is not filed, within 10 days after the service upon the feepayer of notice of determination, the determination becomes final, and the delinquency penalty and interest provided in Section 55042 shall be attached to the amount of the fee specified therein.
(Amended by Stats. 2004, Ch. 527, Sec. 13. Effective January 1, 2005.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 3 - Determinations › ARTICLE 4 - Jeopardy Determinations › Section 55102.

55102. The feepayer against whom a jeopardy determination is made may file a petition for redetermination thereof, pursuant to Article 3 (commencing with Section 55081), with the board within 10 days after the service upon the feepayer of notice of the determination, but he or she shall, within the 10-day period, deposit with the board any security that it deems necessary to ensure compliance with the provisions of this part. The security may be sold by the board at public sale if it becomes necessary to do so in order to recover any amount due under this part. Notice of the sale may be served upon the person who deposited the security personally or by mail in the same manner as prescribed for service of notice by Section 55061. Upon any such sale, the surplus, if any, above the amount due under this part shall be returned to the person who deposited the security.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 3 - Determinations › ARTICLE 4 - Jeopardy Determinations › Section 55103.

55103. In accordance with any rules and regulations that the board may prescribe, 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 a 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 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 55102, the security that 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 the 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 shall not affect the provisions of Section 55101 relating to the finality date of the determination or to penalty and interest.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 4 - Collection of Fee › ARTICLE 1 - Suit for Fee › Section 55121.

55121. The board may bring any legal action that is 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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 4 - Collection of Fee › ARTICLE 1 - Suit for Fee › Section 55122.

55122. In any suit brought to enforce the rights of the state with respect to the fee, a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the fee, the delinquency of the amount of the fee, interest, and penalty set forth therein, and compliance by the board with all provisions of this part in relation to the computation and levy of the fee. In the 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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 4 - Collection of Fee › ARTICLE 2 - Judgment for Fee › Section 55141.

55141. (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. Such 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 return received by the board before the date the return is delinquent, the date the return would have been delinquent.
(2) For amounts disclosed on a return filed on or after the date the return is delinquent, the date the return is received by the board.
(3) For amounts determined under Section 55101, the date the notice of the board’s finding is mailed or issued.
(4) For all other amounts, the date the assessment is final.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 4 - Collection of Fee › ARTICLE 2 - Judgment for Fee › Section 55142.

55142. (a) If the board determines that the amount of the 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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 4 - Collection of Fee › ARTICLE 3 - Warrant for Collection › Section 55161.

55161. At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the department, or its authorized representative, may issue a warrant for the enforcement of any liens 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, or the Department of the California Highway Patrol, and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the manner and with the same effect as a levy of, and sale pursuant to, a writ of execution.
(Amended by Stats. 2022, Ch. 474, Sec. 102. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 4 - Collection of Fee › ARTICLE 3 - Warrant for Collection › Section 55162.

55162. The department may pay or advance to the sheriff, marshal, or Department of the California Highway Patrol the same fees, commissions, and expenses for their services as are provided by law for similar services pursuant to writ of execution. The department, and not the court, shall approve the fees for publication in a newspaper.
(Amended by Stats. 2022, Ch. 474, Sec. 103. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 4 - Collection of Fee › ARTICLE 3 - Warrant for Collection › Section 55163.

55163. 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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 4 - Collection of Fee › ARTICLE 4 - Seizure and Sale › Section 55181.

55181. Whenever any feepayer is delinquent in the payment of the fee, the board, or its authorized representative, may seize any property, real or personal, of the feepayer, 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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 4 - Collection of Fee › ARTICLE 4 - Seizure and Sale › Section 55182.

55182. Notice of the sale, and the time and place thereof, shall be given to the delinquent feepayer 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 feepayer 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 deposited 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 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 the fee, interest, penalties, and costs, the name of the feepayer, 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 notice.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 4 - Collection of Fee › ARTICLE 4 - Seizure and Sale › Section 55183.

55183. At the sale, the property shall be sold by the board, or by its authorized agent, in accordance with law and 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 feepayer.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 4 - Collection of Fee › ARTICLE 4 - Seizure and Sale › Section 55184.

55184. If, after the sale, the money received exceeds the amount of all fees, penalties, and costs due the state from the feepayer, 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 feepayer is not available, the board shall deposit the excess moneys with the Controller, as trustee for the owner, subject to the order of the feepayer, his or her heirs, successors, or assigns.
(Amended by Stats. 1996, Ch. 860, Sec. 23. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 4 - Collection of Fee › ARTICLE 4 - Seizure and Sale › Section 55191.

55191. (a) To the extent that a feepayer is subject to liability for sales and use taxes pursuant to Section 6071.1 or 6814, the feepayer is also subject to liability for the same periods for taxes, fees, and surcharges administered pursuant to Part 30 (commencing with Section 55001), as applicable.
(b) (1) For purposes of this section, “fees administered pursuant to Part 30 (commencing with Section 55001)” shall include, but are not limited to:
(A) A charge pursuant to the Lead-Acid Battery Recycling Act of 2016 (Article 10.5 (commencing with Section 25215) of Chapter 6.5 of Division 20 of the Health and Safety Code).
(B) A lumber products assessment pursuant to Article 9.5 (commencing with Section 4629) of Chapter 8 of Part 2 of Division 4 of the Public Resources Code.
(C) A covered electronic waste recycling fee pursuant to the Electronic Waste Recycling Act of 2003 (Chapter 8.5 (commencing with Section 42460) of Part 3 of Division 30 of the Public Resources Code).
(D) A California tire fee pursuant to Article 5 (commencing with Section 42885) of Chapter 17 of Part 3 of Division 30 of the Public Resources Code.
(E) A California electronic cigarette excise tax pursuant to the Healthy Outcomes and Prevention Education (HOPE) Act (Part 13.6 (commencing with Section 31000)).
(F) A cannabis excise tax pursuant to the Cannabis Tax Law (Part 14.5 (commencing with Section 34010)).
(2) “Fees administered pursuant to Part 30 (commencing with Section 55001)” shall not include the fee administered pursuant to Local Prepaid Mobile Telephony Services Collection Act (Part 21.1 (commencing with Section 42100)).
(c) This section shall be applied and administered in the same manner as specified in Sections 6071.1, 6811, 6812, 6813, 6814, and 6815.
(Added by Stats. 2023, Ch. 511, Sec. 35. (SB 889) Effective January 1, 2024.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 4 - Collection of Fee › ARTICLE 5 - Miscellaneous › Section 55201.

55201. If any feepayer is delinquent in the payment of any obligation imposed by this part, or if any determination has been made against a feepayer which remains unpaid, the board may, not later than three years after the payment becomes delinquent, or within 10 years after 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 feepayer, or owing any debts to the feepayer. 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 feepayer to the Controller.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 4 - Collection of Fee › ARTICLE 5 - Miscellaneous › Section 55202.

55202. 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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 4 - Collection of Fee › ARTICLE 5 - Miscellaneous › Section 55203.

55203. 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, or 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 in accordance with the records of the board, or the branch or office at which the deposit is carried or at which the credits or personal property is held, unless another branch or office is designated by the bank. 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.
(Amended by Stats. 1992, Ch. 1295, Sec. 42.7. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 4 - Collection of Fee › ARTICLE 5 - Miscellaneous › Section 55204.

55204. 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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 4 - Collection of Fee › ARTICLE 5 - Miscellaneous › Section 55205.

55205. (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 the feepayer or other person liable for any amount under this part to withhold from these credits or other personal property the amount of the 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 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.
(c) 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.
(d) 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 office of the financial institution where the credits or other property are held, unless another branch or office is designated by the financial institution to receive the notice.
(Amended by Stats. 2022, Ch. 474, Sec. 104. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 4 - Collection of Fee › ARTICLE 5 - Miscellaneous › Section 55205.5.

55205.5. (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 fee payer or other person liable for any amount under this part that the person’s employer withheld earnings for taxes pursuant to Section 55205 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 day 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. 90. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 4 - Collection of Fee › ARTICLE 5 - Miscellaneous › Section 55206.

55206. 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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 4 - Collection of Fee › ARTICLE 5 - Miscellaneous › Section 55207.

55207. 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 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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 4 - Collection of Fee › ARTICLE 5 - Miscellaneous › Section 55208.

55208. 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. 16. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 4 - Collection of Fee › ARTICLE 5 - Miscellaneous › Section 55209.

55209. (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 fees, 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 55086.
(Amended by Stats. 2000, Ch. 1052, Sec. 91. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 4 - Collection of Fee › ARTICLE 5 - Miscellaneous › Section 55209.5.

55209.5. The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 55209 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. 92. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 4 - Collection of Fee › ARTICLE 5 - Miscellaneous › Section 55211.

55211. (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. 170. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 4 - Collection of Fee › ARTICLE 5 - Miscellaneous › Section 55212.

55212. (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. 36. (SB 889) Effective January 1, 2024.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 55221.

55221. (a) If the department determines that any amount of the 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. The excess amount collected or paid shall be credited 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.
(b) Any determination by the department that is 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. 105. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 55221.5.

55221.5. When an amount represented by a feepayer subject to this part to a customer as constituting reimbursement for fees subject to this part is computed upon an amount that is not taxable or is in excess of the fee amount and is actually paid by the customer to the feepayer, the amount so paid shall be returned by the feepayer to the customer upon notification by the State Board of Equalization or the customer that the excess has been ascertained. If the feepayer fails or refuses to do so, the amount so paid, if knowingly or mistakenly computed by the feepayer upon an amount that is not subject to the fee or is in excess of the fee amount, shall be remitted by that feepayer to this state. Those amounts remitted to the state by the feepayer shall be credited by the board on any amounts due and payable from the feepayer which are subject to this part and are based on the same activity, and the balance, if any, shall constitute an obligation due from the feepayer to this state.
(Added by Stats. 1996, Ch. 1087, Sec. 63. Effective January 1, 1997.)