reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Recovery of Erroneous Refunds › Section 46541.

46541. (a) The Controller may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action brought in a court of competent jurisdiction in the County of Sacramento in the name of the people of the State of California.
(b) As an alternative to subdivision (a), the board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed. In recovering any erroneous refund or credit, the board may, in its discretion, issue a deficiency determination in accordance with Article 2 (commencing with Section 46201) or Article 4 (commencing with Section 46301) of Chapter 3. Except in the case of fraud, the deficiency determination shall be made by the board within three years from the date of the Controller’s warrant or date of credit.
(Amended by Stats. 1998, Ch. 609, Sec. 44. Effective January 1, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Recovery of Erroneous Refunds › Section 46542.

46542. In any action brought pursuant to subdivision (a) of Section 46541, the court may, with the consent of the Attorney General, order a change in the place of trial.
(Added by Stats. 1998, Ch. 609, Sec. 45. Effective January 1, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Recovery of Erroneous Refunds › Section 46543.

46543. The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 46541, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals shall apply to the proceedings.
(Added by Stats. 1998, Ch. 609, Sec. 46. Effective January 1, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Recovery of Erroneous Refunds › Section 46544.

46544. (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of fees nor any party related to that person has in any way caused an erroneous refund for which an action for recovery is provided under Section 46541, no interest shall be imposed on the amount of that erroneous refund until 30 days after the date on which the board mails a notice of determination for repayment of the erroneous refund to the person. The act of filing a claim for refund shall not be considered as causing the erroneous refund.
(b) This section shall be operative for any action for recovery under Section 46541 on or after January 1, 2000.
(Added by Stats. 1999, Ch. 929, Sec. 61. Effective January 1, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 5 - Overpayments and Refunds › ARTICLE 4 - Cancellations › Section 46551.

46551. (a) If any amount has been illegally determined, either by the person filing the return or by the department, the department shall certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made and authorize the cancellation of the amount upon the records of the department.
(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. 86. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 6 - Administration › ARTICLE 1 - General Provisions › Section 46601.

46601. The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 6 - Administration › ARTICLE 1 - General Provisions › Section 46602.

46602. Every feepayer shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 6 - Administration › ARTICLE 1 - General Provisions › Section 46603.

46603. The board may make such examinations of the books and records of any feepayer as it may determine to be necessary in carrying out this part.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 6 - Administration › ARTICLE 1 - General Provisions › Section 46604.

46604. The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties under this part.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 6 - Administration › ARTICLE 1 - General Provisions › Section 46605.

46605. A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing or personal service in accordance with any requirement of this part for the giving of a notice. Unless otherwise specifically required, any notice provided by this part to be mailed or served may be given either by mailing or by personal service in the manner provided for giving notice of a deficiency determination.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 6 - Administration › ARTICLE 1 - General Provisions › Section 46606.

46606. (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 3 (commencing with Section 46151), 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. 78. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 6 - Administration › ARTICLE 1 - General Provisions › Section 46607.

46607. (a) The board shall determine which feepayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its auditing resources and the maximum effectiveness of the program.
(b) A feepayer is not required to participate in the managed audit program.
(Added by Stats. 2014, Ch. 105, Sec. 41. (AB 2009) Effective January 1, 2015.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 6 - Administration › ARTICLE 1 - General Provisions › Section 46607.1.

46607.1. A feepayer’s account is eligible for the managed audit program only if the feepayer meets all of the following criteria:
(a) The feepayer’s business or activities involve few or no statutory exemptions.
(b) The feepayer’s business or activities involve a single or a small number of clearly defined taxability or liability issues.
(c) The feepayer is subject to the fee imposed pursuant to Section 8670.40 or Section 8670.48 of the Government Code and agrees to participate in the managed audit program.
(d) The feepayer has the resources to comply with the managed audit instructions provided by the board.
(Added by Stats. 2014, Ch. 105, Sec. 42. (AB 2009) Effective January 1, 2015.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 6 - Administration › ARTICLE 1 - General Provisions › Section 46607.2.

46607.2. (a) If the board selects a feepayer’s account for a managed audit, all of the following apply:
(1) The board shall identify all of the following:
(A) The audit period covered by the managed audit.
(B) The types of transactions or activities covered by the managed audit.
(C) The specific procedures that the feepayer is to follow in determining any liability.
(D) The records to be reviewed by the feepayer.
(E) The manner in which the types of transactions or activities are to be scheduled for review.
(F) The time period for completion of the managed audit.
(G) The time period for the payment of the liability and interest.
(H) Any other criteria that the board may require for completion of the managed audit.
(2) The feepayer shall:
(A) Examine its books and records to determine if it has any unreported liability for the audit period.
(B) Make available to the board for verification all computations and books and records examined pursuant to subparagraph (A).
(b) The information provided by the feepayer 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. 43. (AB 2009) Effective January 1, 2015.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 6 - Administration › ARTICLE 1 - General Provisions › Section 46607.3.

46607.3. Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 46603.
(Added by Stats. 2014, Ch. 105, Sec. 44. (AB 2009) Effective January 1, 2015.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 6 - Administration › ARTICLE 1 - General Provisions › Section 46607.4.

46607.4. 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 feepayer in a manner to be determined by the board under law.
(Added by Stats. 2014, Ch. 105, Sec. 45. (AB 2009) Effective January 1, 2015.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 46611.

46611. The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
(Added by Stats. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 46612.

46612. (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 feepayer complaints and problems, including any feepayer complaints regarding unsatisfactory treatment of feepayers by board employees, and staying actions where feepayers 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. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 46613.

46613. (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups:
(1) Fee payers 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 fee payers 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 fee payer educational materials currently produced by the board that explain the most common areas of fee payer nonconformance in simplified terms.
(4) Implementation of a continuing education program for audit and compliance personnel to include the application of new legislation to fee payer activities and areas of recurrent fee payer 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. 62. Effective January 1, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 46614.

46614. The board shall conduct an annual hearing before the full board where industry representatives and individual feepayers are allowed to present their proposals on changes to the Oil Spill Response, Prevention, and Administration Fee Law that may further improve voluntary compliance and the relationship between feepayers and government.
(Added by Stats. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 46615.

46615. 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 feepayers. As appropriate, statements shall be provided to feepayers with the initial notice of audit, the notice of proposed additional fees, any subsequent notice of fees due, or other substantive notices. Additionally, the board shall include this language for statements in the annual fee information bulletins that are mailed to feepayers.
(Added by Stats. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 46616.

46616. (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.
(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).
(Added by Stats. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 46617.

46617. 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 feepayers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate.
(Added by Stats. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 46618.

46618. The board shall, in cooperation with the Department of Fish and Game, the Taxpayers’ Rights Advocate, and other interested feepayer-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 that take more time than the appropriate standard timeframe.
(Added by Stats. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 46619.

46619. Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following:
(a) Any conference shall be held at a reasonable time at a board office that is convenient to the feepayer.
(b) The conference may be recorded only if prior notice is given to the feepayer and the feepayer is entitled to receive a copy of the recording.
(c) The feepayer 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. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 46620.

46620. (a) Every fee payer 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 fee payer 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 fee payer 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 this section 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. 79. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 46621.

46621. (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 nonfee 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 underground storage tank fee 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. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 46623.5.

46623.5. (a) Except in any case where the board finds collection of the fee 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 fee payer if the board determines any one of the following:
(1) The levy on the property was not in accordance with the law.
(2) The fee payer has entered into and is in compliance with an installment payment agreement pursuant to Section 46464 to satisfy the fee 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 fee liability or will be in the best interest of the state and the fee payer.
(b) Property returned under paragraphs (1) and (2) of subdivision (a) is subject to the provisions of Section 46625.
(Added by Stats. 1999, Ch. 929, Sec. 64. Effective January 1, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 46624.

46624. 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.
(Added by Stats. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 46625.

46625. (a) A feepayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees that are incurred by the feepayer 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 either a levy or instructions in a notice to withhold, 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. Bank charges include only those charges that are paid by the feepayer and not waived or reimbursed by the financial institution or third party. Each claimant applying for reimbursement pursuant to this section shall file a claim with the board that shall be in the form as may be prescribed by the board. The board shall not grant a claim unless it determines 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 feepayer responded to all contacts by the board and provided the board with any requested information or documentation sufficient to establish the feepayer’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 feepayer. The board shall respond to a claim filed pursuant to this section within 30 days of receipt. If the board denies a claim, the feepayer shall be notified in writing of the reason or reasons for denial.
(Amended by Stats. 2013, Ch. 253, Sec. 9. (SB 442) Effective January 1, 2014.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 46626.

46626. (a) At least 30 days prior to the filing or recording of a lien pursuant to either Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220) of Division 7 of Title 1 of the Government Code, the department shall mail to the fee payer a preliminary notice of lien. The notice shall specify the department’s statutory authority for filing or recording the lien, the earliest date on which the lien may be filed or recorded, and the remedies available to the fee payer to prevent the filing or recording of the lien. In the event liens are filed for the same liability in multiple counties, only one preliminary notice shall be sent.
(b) The preliminary notice required by this section shall not apply to jeopardy determinations issued under Article 4 (commencing with Section 46301) of Chapter 3.
(c) If the department determines that a lien was recorded in error, it shall mail a release to the fee payer and the entity that recorded the lien as soon as possible, but in no event later than seven days after this determination and the receipt of lien recording information. The release shall contain a statement that the lien was filed in error. In the event the erroneously recorded lien is obstructing a lawful transaction, the department shall immediately issue a release of lien to the fee payer and the entity that recorded the lien.
(d) Upon issuing a release pursuant to subdivision (c), notice of that release shall be mailed to the taxpayer. Upon the request of the taxpayer, a copy of the release shall be mailed to the major credit reporting companies in the county where the lien was recorded.
(e) (1) The department may release or subordinate a lien if the department determines any of the following:
(A) Release or subordination will facilitate the collection of the fee liability.
(B) Release or subordination will be in the best interest of the state and the fee payer.
(C) Release or subordination will be in the best interest of the state and another person that is not the taxpayer but that holds an interest with the taxpayer in the property that is subject to the lien.
(2) The amendments added to this subdivision do not constitute a change in, and are declaratory of, existing law.
(Amended by Stats. 2022, Ch. 474, Sec. 87. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 46627.

46627. (a) If any officer or employee of the board recklessly disregards board-published procedures, a feepayer aggrieved by that action or omission may bring an action for damages against the State of California in superior court.
(b) In any action brought under subdivision (a), upon finding of liability on the part of the State of California, the state shall be liable to the plaintiff in an amount equal to the sum of all of the following:
(1) Actual and direct monetary damages sustained by the plaintiff as a result of the actions or omissions.
(2) Reasonable litigation costs including any of the following:
(A) Reasonable court costs.
(B) Based on prevailing market rates for the kind or quality of services furnished in connection with any of the following:
(i) The reasonable expenses of expert witnesses in connection with the civil proceeding, except that no expert witness shall be compensated at a rate in excess of the highest rate of compensation for expert witnesses paid by the State of California.
(ii) The reasonable cost of any study, analysis, engineering report, test, or project that is found by the court to be necessary for the preparation of the party’s case.
(iii) Reasonable fees paid or incurred for the services of attorneys in connection with the civil proceeding, except that those fees shall not be in excess of seventy-five dollars ($75) per hour unless the court determines that an increase in the cost of living or a special factor, such as the limited availability of qualified attorneys for the proceeding, justifies a higher rate.
(c) In the awarding of damages under subdivision (b), the court shall take into consideration the negligence or omissions, if any, on the part of the plaintiff which contributed to the damages.
(d) Whenever it appears to the court that the feepayer’s position in the proceeding brought under subdivision (a) is frivolous, the court may impose a penalty against the plaintiff in an amount not to exceed ten thousand dollars ($10,000). A penalty so imposed shall be paid upon notice and demand from the board and shall be collected as a fee imposed under this part.
(Added by Stats. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 7 - Disposition of Proceeds › Section 46651.

46651. All fees, interest, and penalties imposed and all amounts of fee required to be paid to the state pursuant to Sections 46051 and 46052 shall be paid to the board in the form of remittances payable to the State Board of Equalization of the State of California. The board shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Oil Spill Prevention and Administration Fund or the Oil Spill Response Trust Fund.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 7 - Disposition of Proceeds › Section 46652.

46652. The money in the Oil Spill Prevention and Administration Fund and the Oil Spill Response Trust Fund shall, upon order of the Controller, be drawn therefrom for refunds under this part.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 7 - Disposition of Proceeds › Section 46653.

46653. (a) Except as provided in subdivision (c), the administrator shall direct the board to provide refunds of the excess money whenever the administrator makes both of the following determinations:
(1) The administrator determines, pursuant to subdivision (i) of Section 8670.48 of the Government Code, that the total amount in the Oil Spill Response Trust Fund, collected pursuant to Section 46052, exceeds the total of the amount specified in subdivision (a) of Section 46012.
(2) The administrator determines additional collection is not necessary to provide for the purposes specified in paragraphs (1) to (6), inclusive, and paragraph (8), of subdivision (k) of Section 8670.48 of the Government Code or to repay any draw upon the financial security obtained by the Treasurer pursuant to subdivision (o) of Section 8670.48 of the Government Code or money borrowed pursuant to Article 7.5 (commencing with Section 8670.53.1) of Chapter 7.4 of Division 1 of Title 2 of the Government Code, including principal, interest, premium, fees, charges, or costs of any kind incurred in connection with those borrowings or that financial security.
(b) The board, as directed by the administrator pursuant to subdivision (a), shall refund the excess money in that fund to each person who paid the fee to the state in proportion to the amount that person paid into the fund during the preceding 12 monthly reporting periods in which there was a fee due, including the month in which the fund exceeded the amount specified in subdivision (a) of Section 46012.
(c) If the amount of money in the fund exceeds the amount specified in this section by 10 percent or less, the administrator is not required to order refunds pursuant to this section.
(d) Nothing in this section shall require the refund of excess fees more frequently than once each year.
(Amended by Stats. 2007, Ch. 373, Sec. 20. Effective October 10, 2007.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 8 - Violations › Section 46701.

46701. Any person who refuses to furnish any return required to be made, or who refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor and subject to a fine in an amount not to exceed five hundred dollars ($500) for each offense in the discretion of the court, together with costs of investigation and prosecution.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 8 - Violations › Section 46702.

46702. Any person who knowingly or willfully files a false return with the board, and any person who refuses to permit the board or any of its representatives to make any inspection or examination for which provision is made in this part, or who fails to keep records as prescribed by the board, or who fails to preserve those records for the inspection of the board for such time as the board determines to be necessary, or who alters, cancels, or obliterates entries in the records for the purpose of falsifying the records is guilty of a misdemeanor and shall be punished by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000), or by imprisonment in the county jail for not less than one month nor more than six months, or by both that fine and imprisonment in the discretion of the court, together with costs of investigation and prosecution.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 8 - Violations › Section 46703.

46703. Any person who willfully evades or attempts in any manner to evade or defeat the payment of the fee imposed by this part is guilty of a felony.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 8 - Violations › Section 46704.

46704. Every person convicted for a violation of this part for which another penalty or punishment is not specifically provided for in this part is guilty of a misdemeanor and shall be punished by a fine of not more than one thousand dollars ($1,000) or by imprisonment in the county jail for not more than six months, or by both that fine and imprisonment in the discretion of the court, together with costs of investigation and prosecution.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 8 - Violations › Section 46705.

46705. Every person convicted of a felony for a violation of this part for which another punishment is not specifically provided for in this part shall be punished by a fine of not more than five thousand dollars ($5,000), by imprisonment pursuant to subdivision (h) of Section 1170 of the Penal Code, or by both that fine and imprisonment in the discretion of the court, together with the cost of investigation and prosecution.
(Amended by Stats. 2011, Ch. 15, Sec. 589. (AB 109) Effective April 4, 2011. Operative October 1, 2011, by Sec. 636 of Ch. 15, as amended by Stats. 2011, Ch. 39, Sec. 68.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 8 - Violations › Section 46706.

46706. Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 9 - Disclosure of Information › Section 46751.

46751. (a) The California Department of Tax and Fee Administration shall provide any and all information obtained under this part to the administrator.
(b) The administrator and the California Department of Tax and Fee Administration may use any information obtained pursuant to this part to develop data on oil spill prevention, abatement, and cleanup within the state. Notwithstanding any other provision of this section, the administrator may make oil and renewable fuel spill prevention, abatement, and cleanup public.
(c) It shall be unlawful for the California Department of Tax and Fee Administration or any person having an administrative duty under Chapter 7.4 (commencing with Section 8670.1) of Division 1 of Title 2 of the Government Code or Division 7.8 (commencing with Section 8750) of the Public Resources Code to make known, in any manner whatever, the business affairs, operations, or any other information pertaining to a fee payer that was submitted to the California Department of Tax and Fee Administration in a report or return required by this part, or to permit any report or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person not expressly authorized by subdivision (a), subdivision (d), and this subdivision. However, the Governor may, by general or special order, authorize examination of the records maintained by the California Department of Tax and Fee Administration under this part by other state officers, by officers of another state, by the federal government, if a reciprocal arrangement exists, or by any other person. The information so obtained pursuant to the order of the Governor shall not be made public except to the extent and in the manner that the order may authorize that it be made public.
(d) The California Department of Tax and Fee Administration may furnish to any state or federal agency investigating violations of or enforcing any state or federal law related to crude oil, petroleum products, and renewable fuel any crude oil, petroleum products, and renewable fuel information in the possession of the California Department of Tax and Fee Administration that is deemed necessary for the enforcement of those laws.
(e) Notwithstanding subdivision (c), the successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, may be given information regarding the determination of any unpaid fee or the amount of fees, interest, or penalties required to be collected or assessed.
(f) Nothing in this section shall be construed as limiting or increasing the public’s access to information on any aspect of oil spill prevention, abatement, and cleanup collected pursuant to other state or local laws, regulations, or ordinances.
(Amended by Stats. 2021, Ch. 115, Sec. 96. (AB 148) Effective July 22, 2021.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 25 - Lithium Extraction Tax Law › CHAPTER 1 - General Provisions and Definitions › Section 47000.

47000. (a) This part shall be known, and may be cited, as the Lithium Extraction Tax Law.
(b) The purpose of this part is to promote a robust California-based lithium extraction industry that considers the needs of the local communities where the lithium extraction occurs, while recognizing the significant benefit of having a domestic supply of lithium for the state’s goals for reducing the emissions of greenhouse gases. By imposing a statewide tax on lithium extraction and preempting the taxing authority of counties, municipalities, and districts on the extraction and storage of lithium, lithium producers will have greater certainty about the potential costs of doing business and will be more likely to engage in lithium production activities.
(c) It is the intent of the Legislature to comprehensively regulate the imposition and collection of taxes on the extraction and storage of lithium and to occupy the field to the exclusion of local action, except as specifically provided in this part.
(d) The Legislature finds and declares that promoting the development of a robust lithium production industry in the state to reduce the impact of climate change is a matter of statewide concern and, therefore, is not a municipal affair as that term is used in Section 5 of Article XI of the California Constitution.
(Added by Stats. 2022, Ch. 63, Sec. 6. (SB 125) Effective June 30, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 25 - Lithium Extraction Tax Law › CHAPTER 1 - General Provisions and Definitions › Section 47002.

47002. For purposes of this part, the following definitions apply:
(a) “Department” means the California Department of Tax and Fee Administration.
(b) “Extraction” means the process of removing lithium from geothermal fluid, spodumene ore, rock, minerals, clay, or any other naturally occurring substance by a physical or chemical process.
(c) “Geothermal fluid” means naturally occurring groundwater, brines, vapor, and steam associated with, or derived from, a geothermal resource.
(d) “Geothermal resource” has the same meaning as defined in Section 6903 of the Public Resources Code.
(e) “In this state” means within the exterior limits of the State of California and includes all territory within these limits owned by, or ceded to, the United States.
(f) “Metric ton” means a unit of mass equal to 1,000 kilograms.
(g) “Minerals” has the same meaning as defined in Section 2005 of the Public Resources Code.
(h) “Producer” means any person who extracts lithium from geothermal fluid, spodumene ore, rock, minerals, clay, or any other naturally occurring substance in this state.
(i) “Committee” means the Lithium Extraction Tax Citizens Oversight Committee.
(Amended by Stats. 2023, Ch. 506, Sec. 2. (SB 797) Effective January 1, 2024.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 25 - Lithium Extraction Tax Law › CHAPTER 2 - The Lithium Extraction Excise Tax › Section 47010.

47010. (a) Beginning January 1, 2023, a producer shall pay a lithium extraction excise tax upon each metric ton of lithium carbonate equivalent extracted from geothermal fluid, spodumene ore, rock, minerals, clay, or any other naturally occurring substance in this state, at the following amounts:
Lifetime cumulative metric tons of lithium carbonate equivalent extracted by a producer:
Applicable tax rate:
20,000 or less
$400 per metric ton extracted.
Over 20,000 but not over 30,000.
$600 per metric ton extracted over 20,000 up to 30,000 metric tons, inclusive.
Over 30,000 metric tons.
$800 per metric ton extracted over 30,000.
(b) (1) The tax brackets specified in subdivision (a) shall apply to the total metric tons of lithium carbonate extracted by a producer cumulatively beginning from the date the first metric ton of lithium carbonate was extracted. In each quarterly reporting period, as described in Section 47070, the producer shall add the amount of metric tons of lithium carbonate extracted during that quarter to the cumulative amount of lithium carbonate previously reported by the producer.
(2) Where the permit (ownership) of a mine, lithium extraction facility, or well changes, the cumulative amount of lithium carbonate extracted previously reported by the producer shall be assumed to be 30,000 metric tons.
(c) Beginning January 1, 2025, the lithium extraction tax rate imposed under subdivision (a) shall be adjusted annually by the department consistent with increases and decreases in the cost of living, as measured by the California Consumer Price Index issued by the Department of Industrial Relations or a successor agency, rounded to the nearest whole dollar. The first adjustment pursuant to this subdivision shall be an amount equal to the increase or decrease in the California Consumer Price Index for all urban consumers (CPI-U) from June 2023 to June 2024. Subsequent annual adjustments shall cover subsequent 12-month periods. The adjusted rate shall apply beginning the following January 1.
(d) A producer shall remit the tax to the department in a manner and form as prescribed by this part.
(Added by Stats. 2022, Ch. 63, Sec. 6. (SB 125) Effective June 30, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 25 - Lithium Extraction Tax Law › CHAPTER 2 - The Lithium Extraction Excise Tax › Section 47015.

47015. For purposes of this part, the lithium and lithium compounds extracted shall be converted to lithium carbonate equivalent by multiplying the tonnage of lithium and lithium compounds by the appropriate conversion factor, as follows:
Lithium or lithium compound:
Conversion factor:
Lithium (Li)
5.323
Lithium oxide (Li2O)
2.473
Lithium chloride (LiCl)
0.871
Lithium bromide (LiBr)
0.425
Lithium hydroxide monohydrate (LiOH.H2O)
0.880
Butyllithium (C4HgLi)
0.576
Lithium carbonate (Li2CO3)
1.000
(Added by Stats. 2022, Ch. 63, Sec. 6. (SB 125) Effective June 30, 2022.)