reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 55222.

55222. (a) Except as provided in subdivision (b), no refund shall be approved by the board after three years from the due date of the payment for the period for which the overpayment was made, or, with respect to determinations made under Article 2 (commencing with Section 55061) of Chapter 3, after six months from the date the determinations have become final, or six months from the date of overpayment, whichever period expires later, unless a claim therefor is filed with the board within that period. No credit shall be approved by the board after the expiration of that period, unless a claim for credit is filed with the board within that period or unless the credit relates to a period for which a waiver is given pursuant to Section 55064.
(b) A refund may be approved by the board for any period for which a waiver is given under Section 55064 if a claim therefor is filed with the board before the expiration of the period agreed upon.
(c) Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded.
(Amended by Stats. 2001, Ch. 543, Sec. 53. Effective January 1, 2002.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 55222.1.

55222.1. (a) The limitation period specified in Section 55222 shall be suspended during any period of a person’s life that the person is financially disabled.
(b) (1) For purposes of subdivision (a), a person is financially disabled if the person is unable to manage his or her financial affairs by reason of medically determinable physical or mental impairment of the person which can be expected to result in death or which has lasted or ran be expected to last for a continuous period of not less than 12 months. A person shall not be considered to have an impairment unless proof of the existence thereof is furnished in the form and manner as the board may require.
(2) A person shall not be treated as financially disabled during any period that the person’s spouse or any other person is authorized to act on behalf of the person in financial matters.
(c) This section applies to periods of disability commencing before, on, or after the effective date of the act adding this section, but does not apply to any claim for refund that (without regard to this section) is barred by the operation or rule of law, including res judicata, as of the effective date of the act adding this section.
(Added by Stats. 2000, Ch. 1052, Sec. 93. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 55222.2.

55222.2. Notwithstanding Section 55222, a refund of an overpayment of any fee, penalty, or interest collected by the board by means of levy, through the use of liens, or by other enforcement procedures, shall be approved if a claim for a refund is filed within three years of the date of an overpayment.
(Added by Stats. 2006, Ch. 364, Sec. 33. Effective January 1, 2007.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 55222.3.

55222.3. (a) A claim for refund that is otherwise valid under Section 55222 that is made in the case in which the amount of fee determined has not been paid in full shall be deemed to be a timely filed claim for refund with respect to all subsequent payments applied to that determination.
(b) For purposes of this section, “amount of fee determined” means an amount of fee, interest, or penalty, with respect to a single determination made under Article 2 (commencing with Section 55061) or Article 4 (commencing with Section 55101) of Chapter 3.
(c) This section shall apply to all claims for refund on or after the effective date of the act adding this section.
(Added by Stats. 2016, Ch. 98, Sec. 11. (AB 1856) Effective January 1, 2017.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 55223.

55223. Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the state on account of the overpayment.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 55224.

55224. Within 30 days after disallowing any claim, in whole or in part, the board shall serve written notice of its action on the claimant pursuant to Section 55061.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 55225.

55225. Interest shall be computed, allowed, and paid upon any overpayment of any amount of fee at the modified adjusted rate per month established pursuant to Section 6591.5, from the first day of the monthly period following the period during which the overpayment was made. For purposes of this section, “monthly period” means the period commencing on the day after the due date of the payment and continuing through the same date in the immediately following month. In addition, a refund or credit shall be made of any interest imposed upon the claimant with respect to the amount being refunded or credited.
The interest shall be paid as follows:
(a) In the case of a refund, to the last day of the monthly period following the date upon which the claimant, if he or she has not already filed a claim, is notified by the board that a claim may be filed or the date upon which the claim is approved by the board, whichever date is earlier.
(b) In the case of a credit, to the same date as to that to which interest is computed on the fee or amount against which the credit is applied.
(Amended by Stats. 1997, Ch. 620, Sec. 20. Effective January 1, 1998.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 55226.

55226. (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.
(b) If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim.
(Amended by Stats. 1998, Ch. 420, Sec. 14. Effective January 1, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 55242.

55242. No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected unless a claim for refund or credit has been duly filed.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 55243.

55243. Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board on the grounds set forth in the claim in a court of competent jurisdiction in the County of Sacramento for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 55244.

55244. If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the board, consider the claim disallowed and bring an action against the board on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 55245.

55245. Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the state on account of any alleged overpayments.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 55246.

55246. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any fee due from the plaintiff, and the balance shall be refunded to the plaintiff.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 55247.

55247. In any judgment, interest shall be allowed at the modified adjusted rate per annum established for overpayments pursuant to Section 6591.5, upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the board.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 55248.

55248. A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any fee paid when the action is brought by or in the name of an assignee of the feepayer paying the fee or by any person other than the person who has paid the fee.
As used in this section, “assignee” does not include a person who has acquired the business of the feepayer which gave rise to the fee and who is thereby a successor in interest to the feepayer.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Recover of Erroneous Refunds › Section 55261.

55261. (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 55061) or Article 4 (commencing with Section 55101) 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. 52. Effective January 1, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Recover of Erroneous Refunds › Section 55262.

55262. In any action brought pursuant to subdivision (a) of Section 55261, 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. 53. Effective January 1, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Recover of Erroneous Refunds › Section 55262.5.

55262.5. (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 55261, 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 55261 on or after January 1, 2000.
(Added by renumbering Section 55262 (as added by Stats. 1999, Ch. 929, Sec. 76) by Stats. 2015, Ch. 303, Sec. 502. (AB 731) Effective January 1, 2016.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Recover of Erroneous Refunds › Section 55263.

55263. The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 55263, 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. 54. Effective January 1, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 4 - Cancellations › Section 55281.

55281. (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. 106. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 6 - Administration and Taxpayers Bill of Rights › ARTICLE 1 - Administration › Section 55301.

55301. 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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 6 - Administration and Taxpayers Bill of Rights › ARTICLE 1 - Administration › Section 55302.

55302. The board may make examinations of the books and records of any feepayer as it may deem necessary in carrying out this part.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 6 - Administration and Taxpayers Bill of Rights › ARTICLE 1 - Administration › Section 55303.

55303. 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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 6 - Administration and Taxpayers Bill of Rights › ARTICLE 1 - Administration › Section 55304.

55304. 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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 6 - Administration and Taxpayers Bill of Rights › ARTICLE 1 - Administration › Section 55305.

55305. (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 55041), 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. 94. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 6 - Administration and Taxpayers Bill of Rights › ARTICLE 1 - Administration › Section 55306.

55306. (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. 51. (AB 2009) Effective January 1, 2015.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 6 - Administration and Taxpayers Bill of Rights › ARTICLE 1 - Administration › Section 55306.1.

55306.1. 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 liable for payment of a fee collected pursuant to this part 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. 52. (AB 2009) Effective January 1, 2015.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 6 - Administration and Taxpayers Bill of Rights › ARTICLE 1 - Administration › Section 55306.2.

55306.2. (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 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. 53. (AB 2009) Effective January 1, 2015.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 6 - Administration and Taxpayers Bill of Rights › ARTICLE 1 - Administration › Section 55306.3.

55306.3. Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 55302.
(Added by Stats. 2014, Ch. 105, Sec. 54. (AB 2009) Effective January 1, 2015.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 6 - Administration and Taxpayers Bill of Rights › ARTICLE 1 - Administration › Section 55306.4.

55306.4. 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. 55. (AB 2009) Effective January 1, 2015.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 6 - Administration and Taxpayers Bill of Rights › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 55321.

55321. 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. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 6 - Administration and Taxpayers Bill of Rights › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 55322.

55322. (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. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 6 - Administration and Taxpayers Bill of Rights › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 55323.

55323. (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups:
(1) Taxpayers newly registered with the board.
(2) Board audit and compliance staff.
(b) The education and information program shall include all of the following:
(1) A program of written communication with newly registered taxpayers explaining in simplified terms their duties and responsibilities.
(2) Participation in seminars and similar programs organized by federal, state, and local agencies.
(3) Revision of taxpayer educational materials currently produced by the board that explain the most common areas of taxpayer nonconformance in simplified terms.
(4) Implementation of a continuing education program for audit and compliance personnel to include the application of new legislation to taxpayer activities and areas of recurrent taxpayer noncompliance of inconsistency of administration.
(c) Electronic media used pursuant to this section shall not represent the voice, picture, or name of members of the board or of the Controller.
(Amended by Stats. 1999, Ch. 929, Sec. 77. Effective January 1, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 6 - Administration and Taxpayers Bill of Rights › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 55324.

55324. 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 Fee Collection Procedures Law which may further improve voluntary compliance and the relationship between taxpayers and government.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 6 - Administration and Taxpayers Bill of Rights › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 55325.

55325. The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedure, remedies, and the rights and obligations of the board and taxpayers. As appropriate, statements shall be provided to taxpayers with the initial notice of audit, the notice of proposed additional taxes, any subsequent notice of tax due, or other substantive notices. Additionally, the board shall include this language for statements in the annual tax information bulletins that are mailed to taxpayers.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 6 - Administration and Taxpayers Bill of Rights › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 55326.

55326. (a) The 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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 6 - Administration and Taxpayers Bill of Rights › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 55327.

55327. 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. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 6 - Administration and Taxpayers Bill of Rights › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 55328.

55328. 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. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 6 - Administration and Taxpayers Bill of Rights › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 55329.

55329. Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following:
(a) Any conference shall be held at a reasonable time at a board office that is convenient to the taxpayer.
(b) The conference may be recorded only if prior notice is given to the taxpayer and the taxpayer is entitled to receive a copy of the recording.
(c) The taxpayer shall be informed prior to any conference that he or she has a right to have present at the conference his or her attorney, accountant, or other designated agent.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 6 - Administration and Taxpayers Bill of Rights › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 55330.

55330. (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met:
(1) The taxpayer files a claim for the fees and expenses with the board within one year of the date the decision of the board becomes final.
(2) The board, in its sole discretion, finds that the action taken by the board staff was unreasonable.
(3) The board decides that the taxpayer be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the board in its sole discretion.
(b) To determine whether the board staff has been unreasonable, the board shall consider whether the board staff has established that its position was substantially justified.
(c) The amount of reimbursed fees and expenses shall be limited to the following:
(1) Fees and expenses incurred after the date of the notice of determination, jeopardy determination, or a claim for refund.
(2) If the board finds that the staff was unreasonable with respect to certain issues but reasonable with respect to other issues, the amount of reimbursed fees and expenses shall be limited to those that relate to the issues where the staff was found 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. 95. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 6 - Administration and Taxpayers Bill of Rights › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 55331.

55331. (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for nontax administration related purposes.
(b) Any person violating subdivision (a) shall be subject to disciplinary action in accordance with the State Civil Service Act, including dismissal from office or discharge from employment.
(c) This section shall not apply with respect to any otherwise lawful investigation concerning organized crime activities.
(d) The provisions of this section are not intended to prohibit, restrict, or prevent the exchange of information where the person is being investigated for multiple violations which include hazardous substances tax violations.
(e) For the purposes of this section:
(1) “Investigation” means any oral or written inquiry directed to any person, organization, or governmental agency.
(2) “Surveillance” means the monitoring of persons, places, or events by means of electronic interception, overt or covert observations, or photography, and the use of informants.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 6 - Administration and Taxpayers Bill of Rights › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 55333.5.

55333.5. (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 55209 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 55335.
(Added by Stats. 1999, Ch. 929, Sec. 79. Effective January 1, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 6 - Administration and Taxpayers Bill of Rights › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 55334.

55334. Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Title 9 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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 6 - Administration and Taxpayers Bill of Rights › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 55335.

55335. (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. 11. (SB 442) Effective January 1, 2014.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 6 - Administration and Taxpayers Bill of Rights › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 55336.

55336. (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220) of Division 7 of Title 1 of the Government Code, the department shall mail to the taxpayer a preliminary notice. The notice shall specify the statutory authority of the department for filing or recording the lien, indicate the earliest date on which the lien may be filed or recorded, and state the remedies available to the taxpayer to prevent the filing or recording of the lien. In the event tax liens are filed for the same liability in multiple counties, only one preliminary notice shall be sent.
(b) The preliminary notice required by this section shall not apply to jeopardy determinations issued under Article 4 (commencing with Section 55101) of Chapter 3.
(c) If the department determines that filing a lien was in error, it shall mail a release to the taxpayer and the entity recording the lien as soon as possible, but not later than seven days, after this determination and receipt of lien recording information. The release shall contain a statement that the lien was filed in error. In the event the erroneous lien is obstructing a lawful transaction, the department shall immediately issue a release of lien to the taxpayer and the entity recording the lien.
(d) When the department releases a lien erroneously filed, notice of that fact shall be mailed to the taxpayer and, upon the request of the taxpayer, a copy of the release shall be mailed to the major credit reporting companies in the county where the lien was filed.
(e) (1) The 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 tax liability.
(B) Release or subordination will be in the best interest of the state and the taxpayer.
(C) Release or subordination will be in the best interest of the state and another person that is not the taxpayer but that holds an interest with the taxpayer in the property that is subject to the lien.
(2) The amendments added to this subdivision do not constitute a change in, and are declaratory of, existing law.
(Amended by Stats. 2022, Ch. 474, Sec. 109. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 6 - Administration and Taxpayers Bill of Rights › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 55337.

55337. (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an action for damages against the State of California in superior court.
(b) In any action brought under subdivision (a), upon finding of liability on the part of the State of California, the state shall be liable to the plaintiff in an amount equal to the sum of all of the following:
(1) Actual and direct monetary damages sustained by the plaintiff as a result of the actions or omissions.
(2) Reasonable litigation costs, including any of the following:
(A) Reasonable court costs.
(B) Prevailing market rates for the kind or quality of services furnished in connection with any of the following:
(i) The reasonable expenses of expert witnesses in connection with the civil proceedings, except that no expert witness shall be compensated at a rate in excess of the highest rate of compensation for expert witnesses paid by the State of California.
(ii) The reasonable cost of any study, analysis, engineering report, test, or project that is found by the court to be necessary for the preparation of the party’s case.
(iii) Reasonable fees paid or incurred for the services of attorneys in connection with the civil proceeding, except that those fees shall not be in excess of seventy-five dollars ($75) per hour unless the court determines that an increase in the cost of living or a special factor, such as the limited availability of qualified attorneys for the proceeding, justifies a higher rate.
(c) In the awarding of damages under subdivision (b), the court shall take into consideration the negligence or omissions, if any, on the part of the plaintiff which contributed to the damages.
(d) Whenever it appears to the court that the taxpayer’s position in the proceeding brought under subdivision (a) is frivolous, the court may impose a penalty against the plaintiff in an amount not to exceed ten thousand dollars ($10,000). A penalty so imposed shall be paid upon notice and demand from the board and shall be collected as a tax imposed under this part.
(Amended by Stats. 2004, Ch. 183, Sec. 335. Effective January 1, 2005.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 7 - Violations › Section 55361.

55361. Any person who refuses to furnish any return or report 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 not to exceed five hundred dollars ($500) for each offense.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 7 - Violations › Section 55362.

55362. Any person who knowingly or willfully files a false return or report with the board, and any person who refuses to permit the board or any of its authorized representatives to make any inspection or examination for which provision is made in this part, or who fails to keep any records prescribed by the board, or who fails to preserve the records for the inspection of the board for the time that the board deems 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) or more than one thousand dollars ($1,000), by imprisonment in the county jail for not less than one month or more than six months, or by both.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 7 - Violations › Section 55363.

55363. 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 punishable by imprisonment pursuant to subdivision (h) of Section 1170 of the Penal Code for 16 months, two, or three years and a fine of not more than five thousand dollars ($5,000).
(Amended by Stats. 2011, Ch. 15, Sec. 594. (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 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 7 - Violations › Section 55364.

55364. Every person convicted for a violation of any provision 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 five hundred dollars ($500), by imprisonment in the county jail for not more than six months, or by both.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 7 - Violations › Section 55365.

55365. Any prosecution for violation of any provision of this part shall be instituted within three years after the commission of the offense.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 30 - FEE COLLECTION PROCEDURES LAW › CHAPTER 8 - Disclosure of Information › Section 55381.

55381. (a) If the department collects a fee pursuant to this part on behalf of a state agency or pursuant to an interagency agreement with a state agency, or if the fee collected pursuant to this part is used to fund a program administered by a state agency, the department shall provide that state agency with any and all information obtained under this part relating to that fee.
(b) It shall be unlawful for the department, the state agency for which the department collects the fee, or any person having an administrative duty under this part to make known, in any manner whatsoever, the business affairs, operations, or any other information pertaining to a feepayer that was submitted to the department in a report or return required by this part, or to permit any report or copy thereof to be seen or examined by any person not expressly authorized by subdivision (a) and this subdivision. However, the Governor may, by general or special order, authorize examination of the records maintained by the department 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.
(c) Notwithstanding subdivision (b), the predecessors, successors, receivers, trustees, executors, administrators, assignees, and guarantors of a feepayer, if directly interested, may be given information regarding the determination of any unpaid fees or the amount of the fees, interest, or penalties required to be collected or assessed.
(d) Notwithstanding subdivision (b), information regarding the determination of any unpaid fees or the amount of the fees, interest, or penalties required to be collected or assessed may be disclosed to any agent of a vessel owner or operator subject to the fees imposed by Chapter 4 (commencing with Section 71215) of Division 36 of the Public Resources Code.
(Amended by Stats. 2023, Ch. 511, Sec. 38. (SB 889) Effective January 1, 2024.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 31 - DIESEL FUEL TAX LAW › CHAPTER 1 - General Provisions and Definitions › Section 60001.

60001. This part is known and may be cited as the “Diesel Fuel Tax Law.”
(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)