reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 6 - Collection of Surcharge › ARTICLE 1 - Suit for Surcharge › Section 40142.

40142. The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals are applicable to the proceedings.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 6 - Collection of Surcharge › ARTICLE 1 - Suit for Surcharge › Section 40143.

40143. In the action a writ of attachment may issue, and no bond or affidavit previous to the issuing of the attachment is required.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 6 - Collection of Surcharge › ARTICLE 1 - Suit for Surcharge › Section 40144.

40144. In the action a certificate by the board showing the delinquency shall be prima facie evidence of the determination of the surcharge or the amount of surcharge, of the delinquency of the amounts set forth, and of the compliance by the board with all the provisions of this part in relation to the computation and determination of the amounts.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 6 - Collection of Surcharge › ARTICLE 1 - Suit for Surcharge › Section 40145.

40145. In any action brought under this part process may be served according to the Code of Civil Procedure and the Civil Code of this state.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 6 - Collection of Surcharge › ARTICLE 2 - Notice to Withhold › Section 40151.

40151. If any person is delinquent in the payment of the amount required to be paid by him or in the event a determination has been made against him which remains unpaid, the board may, not later than five years after the payment became delinquent, 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 delinquent, or person against whom a determination has been made which remains unpaid, or owing any debts to the delinquent or such person. In the case of any state officer, department or agency, the notice shall be given to such officer, department or agency prior to the time it presents the claim of the delinquent to the State Controller.
(Amended by Stats. 1978, Ch. 827.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 6 - Collection of Surcharge › ARTICLE 2 - Notice to Withhold › Section 40152.

40152. After receiving the notice the person so notified shall neither transfer nor 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 elapse after the receipt of the notice, whichever period expires the earlier.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 6 - Collection of Surcharge › ARTICLE 2 - Notice to Withhold › Section 40153.

40153. All persons so notified shall forthwith after receipt of the notice advise the board of all such credits, other personal property, or debts in their possession, under their control, or owing by them. If such 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 such bank at which such deposit is carried or at which such credits or personal property is held. Notwithstanding any other provision, 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 two times the amount, interest and penalty due from the person.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 6 - Collection of Surcharge › ARTICLE 2 - Notice to Withhold › Section 40154.

40154. 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 hereunder, to the extent of the value of the property or the amount of the debts thus transferred or paid he 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 such 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. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 6 - Collection of Surcharge › ARTICLE 2 - Notice to Withhold › Section 40156.

40156. (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 user or other person liable for any amount under this part that the person’s employer withheld earnings for taxes pursuant to Section 40155 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. 43. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 6 - Collection of Surcharge › ARTICLE 2.5 - Priority and Lien of Surcharge › Section 40157.

40157. The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the following cases:
(a) Whenever the person is insolvent.
(b) Whenever the person makes a voluntary assignment of his or her assets.
(c) Whenever the estate of the person in the hands of executors, administrators, or heirs is insufficient to pay all the debts due from the deceased.
(d) Whenever the estate and effects of an absconding, concealed, or absent person required to pay any amount under this part are levied upon by process of law.
This section does not give the state a preference over any 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 shall be subordinate to the preferences given to claims for personal services by Sections 1204 and 1206 of the Code of Civil Procedure.
(Added by Stats. 1982, Ch. 1589, Sec. 28.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 6 - Collection of Surcharge › ARTICLE 2.5 - Priority and Lien of Surcharge › Section 40158.

40158. (a) If any person fails to pay any amount imposed under 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 all other amounts, the date the assessment is final.
(Added by Stats. 1982, Ch. 1589, Sec. 28.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 6 - Collection of Surcharge › ARTICLE 3 - Warrant for Collection › Section 40161.

40161. At any time within five years after any person is delinquent in the payment of any amount required to be paid under this part the board or its authorized representative may issue a warrant for the collection of any amount required to be paid to the state under this part. The warrant shall be directed to any sheriff or marshal and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy and a sale pursuant to a writ of execution.
(Amended by Stats. 1996, Ch. 872, Sec. 159. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 6 - Collection of Surcharge › ARTICLE 3 - Warrant for Collection › Section 40162.

40162. The board shall pay the sheriff or marshal, upon the completion of his or her services pursuant to a warrant, the same fees, commissions, and expenses for his or her services as are provided by law for similar services pursuant to a writ of execution. The board, and not the court, shall approve the fees for publication in a newspaper.
(Amended by Stats. 1996, Ch. 872, Sec. 160. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 6 - Collection of Surcharge › ARTICLE 3 - Warrant for Collection › Section 40163.

40163. 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 by virtue of the warrant or in any other manner provided in this part for the collection of the surcharge.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 6 - Collection of Surcharge › ARTICLE 4 - Miscellaneous › Section 40166.

40166. 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. 10. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 6 - Collection of Surcharge › ARTICLE 4 - Miscellaneous › Section 40167.

40167. (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any surcharges due, together with interest thereon and any applicable penalties, in installments over an agreed period. With mutual consent, the board and the person liable for the surcharge 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 surcharge, 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 surcharge, interest, and penalties that are the subject of the terminated installment payment agreement may not be stayed during this administrative review process.
(d) 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 40096.
(Amended by Stats. 2000, Ch. 1052, Sec. 44. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 6 - Collection of Surcharge › ARTICLE 4 - Miscellaneous › Section 40167.5.

40167.5. The board shall, beginning no later than January 1, 2001, provide each taxpayer who has an installment payment agreement in effect under Section 40167 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. 45. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 6 - Collection of Surcharge › ARTICLE 4 - Miscellaneous › Section 40168.

40168. (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of surcharge, interest, penalty, or other amount due and payable under this part. The collection cost recovery fee shall be in an amount less than or equal to the 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 surcharge 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 surcharge imposed by this part.
(Amended by Stats. 2021, Ch. 432, Sec. 41. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 6 - Collection of Surcharge › ARTICLE 4 - Miscellaneous › Section 40169.

40169. (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. 17. (SB 889) Effective January 1, 2024.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 1 - Regulations, Records and Reports › Section 40171.

40171. 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. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 1 - Regulations, Records and Reports › Section 40172.

40172. Every electric utility engaged in generating, purchasing, transmitting, distributing, consuming or selling electrical energy in this state shall keep such records pertaining thereto in such form as the board may prescribe by rule or regulation.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 1 - Regulations, Records and Reports › Section 40173.

40173. Every electric utility shall keep and maintain such records of meter readings and other records as may be necessary for the accurate determination of the kilowatt-hours of electrical energy generated, purchased, consumed or sold by it in this state.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 1 - Regulations, Records and Reports › Section 40174.

40174. The board or its authorized representative may make such examination of the records, meters and equipment of any person generating, transmitting, distributing, consuming, purchasing or selling electrical energy and such other investigations as it may deem necessary in carrying out the provisions of this part.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 1 - Regulations, Records and Reports › Section 40175.

40175. In addition to any other reports or returns required under this part, the board may by rule or otherwise require additional, supplemental or other reports from electric utilities, consumers, and any other person generating, purchasing, transmitting, distributing or consuming electrical energy, including verification of the information to be given on and the times for filing of such reports. For the purpose of carrying out its duties under Article 2 (commencing with Section 40031) of Chapter 2 of this part, the board may require such reports of estimates of future availability, generation, sales and consumption of electrical energy from such electric utilities and other persons as it may deem necessary. The board shall have full access to records of the Public Utilities Commission, and any political subdivision or public agency of this state that regulates, operates or owns an electric utility, which pertain to the generation, transmission, distribution, sale, purchase or consumption of electrical energy in this state.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 1 - Regulations, Records and Reports › Section 40176.

40176. (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 4 (commencing with Section 40051), 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. 46. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 1 - Regulations, Records and Reports › Section 40177.

40177. (a) The board shall determine which electric utility’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) An electric utility is not required to participate in the managed audit program.
(Added by Stats. 2014, Ch. 105, Sec. 21. (AB 2009) Effective January 1, 2015.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 1 - Regulations, Records and Reports › Section 40177.1.

40177.1. An electric utility’s account is eligible for the managed audit program only if the electric utility meets all of the following criteria:
(a) The electric utility’s business involves few or no statutory exemptions.
(b) The electric utility’s business involves a single or small number of clearly defined taxability issues.
(c) The electric utility is subject to this part and agrees to participate in the managed audit program.
(d) The electric utility has the resources to comply with the managed audit instructions provided by the board.
(Added by Stats. 2014, Ch. 105, Sec. 22. (AB 2009) Effective January 1, 2015.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 1 - Regulations, Records and Reports › Section 40177.2.

40177.2. (a) If the board selects an electric utility’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 covered by the managed audit.
(C) The specific procedures that the electric utility is to follow in determining any liability.
(D) The records to be reviewed by the electric utility.
(E) The manner in which the types of transactions are to be scheduled for review.
(F) The time period for completion of the managed audit.
(G) The time period for the payment of the liability and interest.
(H) Any other criteria that the board may require for completion of the managed audit.
(2) The electric utility shall:
(A) Examine its records, meters, and equipment to determine if it has any unreported tax liability for the audit period.
(B) Make available to the board for verification all computations and records, meters, and equipment examined pursuant to subparagraph (A).
(b) The information provided by the electric utility 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. 23. (AB 2009) Effective January 1, 2015.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 1 - Regulations, Records and Reports › Section 40177.3.

40177.3. Nothing in the article limits the board’s authority to examine the records, meters, and equipment of an electric utility under Section 40174.
(Added by Stats. 2014, Ch. 105, Sec. 24. (AB 2009) Effective January 1, 2015.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 1 - Regulations, Records and Reports › Section 40177.4.

40177.4. 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 electric utility in a manner to be determined by the board under law.
(Added by Stats. 2014, Ch. 105, Sec. 25. (AB 2009) Effective January 1, 2015.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 2 - Disposition of Proceeds › Section 40181.

40181. All amounts required to be paid to the state under this part shall be paid to the board in the form of remittances payable to State Board of Equalization of the State of California. The board shall transmit the payments to the State Treasurer to be deposited in the State Treasury to the credit of the Energy Resources Surcharge Fund, which fund is hereby created.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 2 - Disposition of Proceeds › Section 40182.

40182. All money deposited in the Energy Resources Surcharge Fund under this part shall upon order of the Controller be drawn therefrom and transferred to pay the refunds authorized by this part. The balance shall be transferred to the Energy Resources Programs Account, which is hereby created in the General Fund.
It is the intent of the Legislature that the funds in the Energy Resources Programs Account be used for ongoing energy programs and energy projects deemed appropriate by the Legislature, including, but not limited to, the activities of the State Energy Resources Conservation and Development Commission.
Notwithstanding any other provisions of law to the contrary, all appropriations from the Energy Resources Programs Account shall be made by the annual Budget Act.
(Amended by Stats. 1982, Ch. 1067, Sec. 9. Operative July 1, 1983, by Sec. 10 of Ch. 1067.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 3 - Violations › Section 40186.

40186. Any person who fails or refuses to file a return or report required to be made or who fails or refuses to furnish a supplemental report or other data required by the board, or who renders a false or fraudulent report is guilty of a misdemeanor and may be fined not exceeding five hundred dollars ($500) for each offense.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 3 - Violations › Section 40187.

40187. Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the determination of an amount due required by law to be made is guilty of a felony when the amount of tax liability aggregates twenty-five thousand dollars ($25,000) or more in any 12-consecutive-month period. The determination shall be approved by the executive director or his or her designee. Each offense shall be punished by a fine of not less than five thousand dollars ($5,000) and not more than twenty thousand dollars ($20,000), or imprisonment for 16 months, two years, or three years, or by both the fine and imprisonment in the discretion of the court.
(Amended by Stats. 1995, Ch. 555, Sec. 51. Effective January 1, 1996.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 3 - Violations › Section 40188.

40188. Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after commission of the offense or within two years after the violation is discovered, whichever is later.
(Added by Stats. 1986, Ch. 1361, Sec. 37.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 4 - Notices › Section 40191.

40191. 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 of personal service in accordance with any requirement of this part for the giving of notice. Unless otherwise specifically required, any notice required by this part to be mailed or served may be given by mailing or personal service in the manner provided for giving notice of a deficiency determination.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 40200.

40200. 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. 9. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 40201.

40201. (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. 9. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 40202.

40202. (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 education 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 or 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. 35. Effective January 1, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 40203.

40203. 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 Energy Resources Surcharge Law which may further improve voluntary compliance and the relationship between taxpayers and government.
(Added by Stats. 1992, Ch. 438, Sec. 9. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 40204.

40204. The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the board and 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. 9. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 40205.

40205. (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. 9. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 40206.

40206. 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. 9. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 40207.

40207. The board shall, in cooperation with the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve petitions for redetermination and claims for refunds. The plan shall include determination of standard timeframes and special review of cases which take more time than the appropriate standard timeframe.
(Added by Stats. 1992, Ch. 438, Sec. 9. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 40208.

40208. Procedures of the board, relating to appeals staff review conferences before a staff attorney of 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. 9. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 40209.

40209. (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 fee 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. 47. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 40210.

40210. (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 energy resources surcharge violations.
(e) For the purposes of this section:
(1) “Investigation” means any oral or written inquiry directed to any person, organization, or governmental agency.
(2) “Surveillance” means the monitoring of persons, places, or events by means of electronic interception, overt or covert observations, or photography, and the use of informants.
(Added by Stats. 1992, Ch. 438, Sec. 9. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 40212.5.

40212.5. (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 40167 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 40214.
(Added by Stats. 1999, Ch. 929, Sec. 37. Effective January 1, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 40213.

40213. 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. 165. Effective January 1, 1994.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 40214.

40214. (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. 5. (SB 442) Effective January 1, 2014.)