Revenue and Taxation Code — Part 21 | RTC — United States — California law | Esheria

Revenue and Taxation Code

Part 21 of 36 · provisions 4,001–4,200

This section says the act is known as the Revenue and Taxation Code.

Jurisdiction
United States — California
Instrument
Code
Citation
RTC
Version
Undated source snapshot
Language
en
Official source
View official record ↗
Complete work
View statute overview
911 communications 911 emergency services 911 emergency systems 911 services 911 systems 988 Suicide and Crisis Lifeline ABLE programs CPI adjustment DMV administration Fedwire Franchise Tax Board Franchise Tax Board actions Franchise Tax Board administration Franchise Tax Board election Gross income LIFO accounting Medi-Cal managed care plans Roth IRA S corporation penalties S corporation reporting S corporation tax S corporations Secretary of State filings Taxable income +4,866 more

Statute overview

About this statute

Starting in the 1995–96 fiscal year, county-assessed property rights or interests must be placed in a separate countywide tax rate area, and the tax rate is calculated using the rates from Section 100. This section suspends a specified California constitutional subparagraph for the 2009–10 fiscal year. This section requires the county auditor to reduce certain 2009–10 property tax apportionments, transfer the reduction amounts to a county fund, and report the calculations. It also lets the Director of Finance grant limited hardship relief, requires later state reimbursement, and allows mandamus if reimbursement is not made on time. This section sets how certain railroad property tax value and revenues must be allocated among tax rate areas, counties, school entities, and related jurisdictions. Supplemental property tax revenues for 1985–86 and later years must be apportioned using the current year’s property tax apportionment factors.

Read the provisions Ask with citations

Legal text

Provisions of Revenue and Taxation Code

Showing 200 of 7,200

  1. 40151.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 2. Notice to Withhold [40151 - 40156] ( Article 2 added by Stats. 1974, Ch. 991. )

    Verify source ↗

    The board may give notice to people who hold a delinquent person's credits, personal property, or debts, but only within five years after delinquency.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 2. Notice to Withhold [40151 - 40156] ( Article 2 added by Stats. 1974, Ch. 991. ) ## 40151. If any person is delinquent in the payment of the amount required to be paid by him or in the event a determination has been made against him which remains unpaid, the board may, not later than five years after the payment became delinquent, give notice thereof personally or by first-class mail to all persons, including any officer or department of the state or any political subdivision or agency of the state, having in their possession or under their control any credits or other personal property belonging to the delinquent, or person against whom a determination has been made which remains unpaid, or owing any debts to the delinquent or such person. In the case of any state officer, department or agency, the notice shall be given to such officer, department or agency prior to the time it presents the claim of the delinquent to the State Controller. (Amended by Stats. 1978, Ch. 827.)
  2. 40152.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 2. Notice to Withhold [40151 - 40156] ( Article 2 added by Stats. 1974, Ch. 991. )

    Verify source ↗

    After a notice is received, the notified person must not transfer or otherwise dispose of covered credits, personal property, or debts until the board consents or 60 days pass, whichever comes first.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 2. Notice to Withhold [40151 - 40156] ( Article 2 added by Stats. 1974, Ch. 991. ) ## 40152. After receiving the notice the person so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the board consents to a transfer or disposition or until 60 days elapse after the receipt of the notice, whichever period expires the earlier. (Added by Stats. 1974, Ch. 991.)
  3. 40153.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 2. Notice to Withhold [40151 - 40156] ( Article 2 added by Stats. 1974, Ch. 991. )

    Verify source ↗

    People who are notified must promptly tell the board about credits, other personal property, or debts they hold or owe. For bank-related property, the notice is effective only if it states the amount, interest, and penalty due and is delivered or mailed to the relevant bank branch or office.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 2. Notice to Withhold [40151 - 40156] ( Article 2 added by Stats. 1974, Ch. 991. ) ## 40153. All persons so notified shall forthwith after receipt of the notice advise the board of all such credits, other personal property, or debts in their possession, under their control, or owing by them. If such notice seeks to prevent the transfer or other disposition of a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice to be effective shall state the amount, interest and penalty due from the person and shall be delivered or mailed to the branch or office of such bank at which such deposit is carried or at which such credits or personal property is held. Notwithstanding any other provision, with respect to a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice shall only be effective with respect to an amount not in excess of two times the amount, interest and penalty due from the person. (Added by Stats. 1974, Ch. 991.)
  4. 40154.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 2. Notice to Withhold [40151 - 40156] ( Article 2 added by Stats. 1974, Ch. 991. )

    Verify source ↗

    If a notified person transfers or disposes of property or debts that must be withheld during the notice period, that person can become liable to the state for the related unpaid indebtedness.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 2. Notice to Withhold [40151 - 40156] ( Article 2 added by Stats. 1974, Ch. 991. ) ## 40154. If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld hereunder, to the extent of the value of the property or the amount of the debts thus transferred or paid he shall be liable to the state for any indebtedness due under this part from the person with respect to whose obligation the notice was given if solely by reason of such transfer or disposition the state is unable to recover the indebtedness of the person with respect to whose obligation the notice was given. (Added by Stats. 1974, Ch. 991.)
  5. 40155.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 2. Notice to Withhold [40151 - 40156] ( Article 2 added by Stats. 1974, Ch. 991. )

    Verify source ↗

    The department may serve a notice of levy requiring persons holding a liable person’s property or payments to withhold and send the required amount to the department.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 2. Notice to Withhold [40151 - 40156] ( Article 2 added by Stats. 1974, Ch. 991. ) ## 40155. (a) The department may, by notice of levy, served personally, by first-class mail, or by electronic transmission or other electronic technology, require all persons having in their possession, or under their control, any payments, credits other than payments, or other personal property belonging to a consumer or other person liable for any amount under this part to withhold from these credits or other personal property the amount of any surcharge, interest, or penalties due from the consumer or other person, or the amount of any liability incurred by them under this part, and to transmit the amount withheld to the department at the time it may designate. The notice of levy shall have the same effect as a levy pursuant to a writ of execution except for the continuing effect of the levy, as provided in subdivision (b). (b) The person served shall continue to withhold pursuant to the notice of levy until the amount specified in the notice, including accrued interest, has been paid in full, until the notice is withdrawn, or until one year from the date the notice is received, whichever occurs first. (c) The amount required to be withheld is the lesser of the following: (1) The amount due stated on the notice. (2) The sum of both of the following: (A) The amount of the payments, credits other than payments, or personal property described above and under the person’s possession or control when the notice of levy is served on the person. (B) The amount of each payment that becomes due following service of the notice of levy on the person and prior to the expiration of the levy. (d) For the purposes of this section, the term “payments” does not include earnings as that term is defined in subdivision (a) of Section 706.011 of the Code of Civil Procedure or funds in a deposit account as defined in paragraph (29) of subdivision (a) of Section 9102 of the Commercial Code. The term “payments” does include any of the following: (1) Payments due for services of independent contractors, dividends, rents, royalties, residuals, patent rights, or mineral or other natural rights. (2) Payments or credits due or becoming due periodically as a result of an enforceable obligation to the consumer or other person liable for the surcharge. (3) Any other payments or credits due or becoming due the consumer or other person liable as the result of written or oral contracts for services or sales whether denominated as wages, salary, commission, bonus, or otherwise. (e) In the case of a financial institution, to be effective, the notice shall state the amount due from the consumer and shall be delivered, mailed, or served by first-class mail, or by electronic transmission or other electronic technology, to the branch or office of the financial institution where the credits or other property is held, unless another branch or office is designated by the financial institution to receive the notice. (Amended by Stats. 2022, Ch. 474, Sec. 55. (SB 1496) Effective January 1, 2023.)
  6. 40156.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 2. Notice to Withhold [40151 - 40156] ( Article 2 added by Stats. 1974, Ch. 991. )

    Verify source ↗

    If the board finds an employer withheld tax-related earnings and did not remit them, the employer is liable for the unpaid amount and must remit within 15 days of notice.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 2. Notice to Withhold [40151 - 40156] ( Article 2 added by Stats. 1974, Ch. 991. ) ## 40156. (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines upon receiving information from a user or other person liable for any amount under this part that the person’s employer withheld earnings for taxes pursuant to Section 40155 and failed to remit the withheld earnings to the board, the employer shall be liable for the amount not remitted. The board’s determination shall be based on payroll documents or other substantiating evidence furnished by the person liable for the tax. (b) Upon its determination, the board shall mail notice to the employer at its last known address that upon failure to remit the withheld earnings to the board within 15 days of the date of its notice to the employer, the employer shall be liable for that amount which was withheld and not remitted. (c) If the employer fails to remit the amount withheld to the board upon notice, that amount for which the employer is liable shall be determined, collected, and paid as though it were a tax deficiency. The amount may be assessed at any time prior to seven years from the first day that the unremitted amount, in the aggregate, was first withheld. Interest shall accrue on that amount from the first day that the unremitted amount, in the aggregate, was first withheld. (d) When the determination against the employer is final and due and payable, the person’s account shall be immediately credited with an amount equal to that determined amount as though it were a payment received by the board on the first date that the unremitted amount, in the aggregate, was first withheld by the employer. (e) Collection against the person liable for the tax is stayed for both the following amount and period: (1) An amount equal to the amount determined by the board under subdivision (a). (2) The earlier of the time the credit is applied to the person’s account pursuant to subdivision (d) or the determination against the employer is withdrawn or revised and the person is notified by the board thereof. (f) If under this section an amount that was withheld and not remitted to the board is final and due and payable by the employer and credited to the person’s account, this remedy shall be the exclusive remedy for the person to recover that amount from the employer. (g) This section shall apply to determinations made by the board on or after the effective date of the act adding this section. (Added by Stats. 2000, Ch. 1052, Sec. 43. Effective January 1, 2001.)
  7. 40157.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 2.5. Priority and Lien of Surcharge [40157 - 40158] ( Article 2.5 added by Stats. 1982, Ch. 1589, Sec. 28. )

    Verify source ↗

    In specified insolvency or estate situations, amounts due under this part, plus interest and penalties, are paid first, but the state’s preference is limited by prior liens/security interests and personal-services claims.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 2.5. Priority and Lien of Surcharge [40157 - 40158] ( Article 2.5 added by Stats. 1982, Ch. 1589, Sec. 28. ) ## 40157. The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the following cases: (a) Whenever the person is insolvent. (b) Whenever the person makes a voluntary assignment of his or her assets. (c) Whenever the estate of the person in the hands of executors, administrators, or heirs is insufficient to pay all the debts due from the deceased. (d) Whenever the estate and effects of an absconding, concealed, or absent person required to pay any amount under this part are levied upon by process of law. This section does not give the state a preference over any lien or security interest which was recorded or perfected prior to the time when the state records or files its lien as provided in Section 7171 of the Government Code. The preference given to the state by this section shall be subordinate to the preferences given to claims for personal services by Sections 1204 and 1206 of the Code of Civil Procedure. (Added by Stats. 1982, Ch. 1589, Sec. 28.)
  8. 40158.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 2.5. Priority and Lien of Surcharge [40157 - 40158] ( Article 2.5 added by Stats. 1982, Ch. 1589, Sec. 28. )

    Verify source ↗

    If a person does not pay an amount due under this part when it is due, the amount, including penalties, interest, and added costs, becomes a perfected and enforceable state tax lien.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 2.5. Priority and Lien of Surcharge [40157 - 40158] ( Article 2.5 added by Stats. 1982, Ch. 1589, Sec. 28. ) ## 40158. (a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in addition thereto, shall thereupon be a perfected and enforceable state tax lien. Such a lien is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code. (b) For the purpose of this section, amounts are “due and payable” on the following dates: (1) For amounts disclosed on a return received by the board before the date the return is delinquent, the date the return would have been delinquent. (2) For amounts disclosed on a return filed on or after the date the return is delinquent, the date the return is received by the board. (3) For all other amounts, the date the assessment is final. (Added by Stats. 1982, Ch. 1589, Sec. 28.)
  9. 40161.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 3. Warrant for Collection [40161 - 40163] ( Article 3 added by Stats. 1974, Ch. 991. )

    Verify source ↗

    The board or its authorized representative may issue a warrant to collect amounts owed to the state, but only within five years after a person becomes delinquent.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 3. Warrant for Collection [40161 - 40163] ( Article 3 added by Stats. 1974, Ch. 991. ) ## 40161. At any time within five years after any person is delinquent in the payment of any amount required to be paid under this part the board or its authorized representative may issue a warrant for the collection of any amount required to be paid to the state under this part. The warrant shall be directed to any sheriff or marshal and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy and a sale pursuant to a writ of execution. (Amended by Stats. 1996, Ch. 872, Sec. 159. Effective January 1, 1997.)
  10. 40162.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 3. Warrant for Collection [40161 - 40163] ( Article 3 added by Stats. 1974, Ch. 991. )

    Verify source ↗

    The board must pay the sheriff or marshal the same fees, commissions, and expenses allowed for similar execution-writ services, and the board—not the court—approves newspaper publication fees.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 3. Warrant for Collection [40161 - 40163] ( Article 3 added by Stats. 1974, Ch. 991. ) ## 40162. The board shall pay the sheriff or marshal, upon the completion of his or her services pursuant to a warrant, the same fees, commissions, and expenses for his or her services as are provided by law for similar services pursuant to a writ of execution. The board, and not the court, shall approve the fees for publication in a newspaper. (Amended by Stats. 1996, Ch. 872, Sec. 160. Effective January 1, 1997.)
  11. 40163.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 3. Warrant for Collection [40161 - 40163] ( Article 3 added by Stats. 1974, Ch. 991. )

    Verify source ↗

    A person who must pay an amount under this part must also bear the fees, commissions, and expenses, and those amounts may be collected from that person by warrant or other collection methods in this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 3. Warrant for Collection [40161 - 40163] ( Article 3 added by Stats. 1974, Ch. 991. ) ## 40163. The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him by virtue of the warrant or in any other manner provided in this part for the collection of the surcharge. (Added by Stats. 1974, Ch. 991.)
  12. 40166.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 4. Miscellaneous [40166 - 40169] ( Article 4 added by Stats. 1996, Ch. 1003, Sec. 10. )

    Verify source ↗

    The board is generally not bound by certain Corporations Code subdivisions unless the applicant provides a written partnership agreement when applying for or receiving a permit, license, or registration number.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 4. Miscellaneous [40166 - 40169] ( Article 4 added by Stats. 1996, Ch. 1003, Sec. 10. ) ## 40166. The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a permit, license, or registration number under this part, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership. (Added by Stats. 1996, Ch. 1003, Sec. 10. Effective January 1, 1997.)
  13. 40167.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 4. Miscellaneous [40166 - 40169] ( Article 4 added by Stats. 1996, Ch. 1003, Sec. 10. )

    Verify source ↗

    The board may make installment payment agreements for surcharges, interest, and penalties, and may terminate them for noncompliance. If terminated, the person can request administrative review, and the unpaid amount becomes immediately due after 15 days. The board must also relieve a specified penalty if the agreement is timely made and complied with, unless fraud is involved.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 4. Miscellaneous [40166 - 40169] ( Article 4 added by Stats. 1996, Ch. 1003, Sec. 10. ) ## 40167. (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any surcharges due, together with interest thereon and any applicable penalties, in installments over an agreed period. With mutual consent, the board and the person liable for the surcharge may alter or modify the agreement. (b) Upon failure of a person to fully comply with the terms of an installment payment agreement with the board, the board may terminate the agreement by mailing a notice of termination to the person. The notice shall include an explanation of the basis for the termination and inform the person of his or her right to request an administrative review of the termination. Fifteen days after the mailing of the notice, the installment payment agreement shall be void, and the total amount of the surcharge, interest, and penalties due shall be immediately payable. (c) The board shall establish procedures for an administrative review for persons requesting that review whose installment payment agreements are terminated under subdivision (b). The collection of surcharge, interest, and penalties that are the subject of the terminated installment payment agreement may not be stayed during this administrative review process. (d) Except in the case of fraud, if an installment payment agreement is entered into within 45 days from the date on which the board’s notice of determination or redetermination becomes final and the person complies with the terms of the installment payment agreement, the board shall relieve the penalty imposed pursuant to Section 40096. (Amended by Stats. 2000, Ch. 1052, Sec. 44. Effective January 1, 2001.)
  14. 40167.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 4. Miscellaneous [40166 - 40169] ( Article 4 added by Stats. 1996, Ch. 1003, Sec. 10. )

    Verify source ↗

    The board must give certain taxpayers an annual statement showing their starting balance, payments made during the year, and ending balance.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 4. Miscellaneous [40166 - 40169] ( Article 4 added by Stats. 1996, Ch. 1003, Sec. 10. ) ## 40167.5. The board shall, beginning no later than January 1, 2001, provide each taxpayer who has an installment payment agreement in effect under Section 40167 an annual statement setting forth the initial balance at the beginning of the year, the payments made during the year, and the remaining balance as of the end of the year. (Added by Stats. 2000, Ch. 1052, Sec. 45. Effective January 1, 2001.)
  15. 40168.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 4. Miscellaneous [40166 - 40169] ( Article 4 added by Stats. 1996, Ch. 1003, Sec. 10. )

    Verify source ↗

    A collection cost recovery fee is imposed on people who fail to pay surcharge-related amounts, unless the department finds reasonable cause and no willful neglect.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 4. Miscellaneous [40166 - 40169] ( Article 4 added by Stats. 1996, Ch. 1003, Sec. 10. ) ## 40168. (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of surcharge, interest, penalty, or other amount due and payable under this part. The collection cost recovery fee shall be in an amount less than or equal to the California Department of Tax and Fee Administration’s costs for collection, as reasonably determined by the California Department of Tax and Fee Administration. The collection cost recovery fee shall be imposed only if the California Department of Tax and Fee Administration has mailed its demand notice, to that person for payment, that advises that continued failure to pay the amount due may result in collection action, including the imposition of a collection cost recovery fee. (b) Interest shall not accrue with respect to the collection cost recovery fee provided by this section. (c) The collection cost recovery fee imposed pursuant to this section shall be collected in the same manner as the collection of any other surcharge imposed by this part. (d) (1) If the California Department of Tax and Fee Administration finds that a person’s failure to pay any amount under this part is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person shall be relieved of the collection cost recovery fee provided by this section. (2) Any person seeking to be relieved of the collection cost recovery fee shall file with the California Department of Tax and Fee Administration a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief. (e) Subdivision (a) shall be operative with respect to a demand notice for payment which is mailed on or after January 1, 2011. (f) Collection cost recovery fee revenues shall be deposited in the same manner as revenues derived from any other surcharge imposed by this part. (Amended by Stats. 2021, Ch. 432, Sec. 41. (SB 824) Effective January 1, 2022.)
  16. 40169.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 4. Miscellaneous [40166 - 40169] ( Article 4 added by Stats. 1996, Ch. 1003, Sec. 10. )

    Verify source ↗

    The California Department of Tax and Fee Administration may serve certain tax withholding documents electronically, may do so with the employer’s consent, and may receive the employer’s return electronically.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 6. Collection of Surcharge [40141 - 40169] ( Chapter 6 added by Stats. 1974, Ch. 991. ) ## ARTICLE 4. Miscellaneous [40166 - 40169] ( Article 4 added by Stats. 1996, Ch. 1003, Sec. 10. ) ## 40169. (a) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure, the California Department of Tax and Fee Administration may serve earnings withholding orders for taxes and any other notice or document required to be served or provided in connection with an earnings withholding order for taxes according to Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure to government and private employers by electronic transmission or other electronic technology. (b) Upon consent of the employer, the California Department of Tax and Fee Administration may provide service by electronic transmission or other electronic technology under this section. (c) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, 706.125, and 706.126 of the Code of Civil Procedure, the California Department of Tax and Fee Administration may receive the employer’s return, as described in Section 706.126 of the Code of Civil Procedure, by electronic transmission or other electronic technology. (d) This section shall apply in the same manner and with the same force and effect and to the full extent as if this section had been incorporated in full into Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure. (e) This section shall apply to notices served or provided on or after the effective date of the act adding this section. (Added by Stats. 2023, Ch. 511, Sec. 17. (SB 889) Effective January 1, 2024.)
  17. 40171.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 1. Regulations, Records and Reports [40171 - 40177.4] ( Article 1 added by Stats. 1974, Ch. 991. )

    Verify source ↗

    The board must enforce this part and may make and enforce rules for its administration, including deciding how much a ruling or regulation applies without retroactive effect.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 1. Regulations, Records and Reports [40171 - 40177.4] ( Article 1 added by Stats. 1974, Ch. 991. ) ## 40171. The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect. (Added by Stats. 1974, Ch. 991.)
  18. 40172.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 1. Regulations, Records and Reports [40171 - 40177.4] ( Article 1 added by Stats. 1974, Ch. 991. )

    Verify source ↗

    Electric utilities in California that generate, buy, transmit, distribute, consume, or sell electrical energy must keep records in the form the board prescribes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 1. Regulations, Records and Reports [40171 - 40177.4] ( Article 1 added by Stats. 1974, Ch. 991. ) ## 40172. Every electric utility engaged in generating, purchasing, transmitting, distributing, consuming or selling electrical energy in this state shall keep such records pertaining thereto in such form as the board may prescribe by rule or regulation. (Added by Stats. 1974, Ch. 991.)
  19. 40173.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 1. Regulations, Records and Reports [40171 - 40177.4] ( Article 1 added by Stats. 1974, Ch. 991. )

    Verify source ↗

    Every electric utility must keep and maintain records needed to accurately determine certain electricity kilowatt-hours in California.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 1. Regulations, Records and Reports [40171 - 40177.4] ( Article 1 added by Stats. 1974, Ch. 991. ) ## 40173. Every electric utility shall keep and maintain such records of meter readings and other records as may be necessary for the accurate determination of the kilowatt-hours of electrical energy generated, purchased, consumed or sold by it in this state. (Added by Stats. 1974, Ch. 991.)
  20. 40174.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 1. Regulations, Records and Reports [40171 - 40177.4] ( Article 1 added by Stats. 1974, Ch. 991. )

    Verify source ↗

    The board or its authorized representative may inspect records, meters, and equipment, and conduct other investigations, for people involved in generating, transmitting, distributing, consuming, purchasing, or selling electrical energy.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 1. Regulations, Records and Reports [40171 - 40177.4] ( Article 1 added by Stats. 1974, Ch. 991. ) ## 40174. The board or its authorized representative may make such examination of the records, meters and equipment of any person generating, transmitting, distributing, consuming, purchasing or selling electrical energy and such other investigations as it may deem necessary in carrying out the provisions of this part. (Added by Stats. 1974, Ch. 991.)
  21. 40175.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 1. Regulations, Records and Reports [40171 - 40177.4] ( Article 1 added by Stats. 1974, Ch. 991. )

    Verify source ↗

    The board may require extra reports and estimates about electrical energy, and it has full access to certain public records about electric utilities and electrical energy.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 1. Regulations, Records and Reports [40171 - 40177.4] ( Article 1 added by Stats. 1974, Ch. 991. ) ## 40175. In addition to any other reports or returns required under this part, the board may by rule or otherwise require additional, supplemental or other reports from electric utilities, consumers, and any other person generating, purchasing, transmitting, distributing or consuming electrical energy, including verification of the information to be given on and the times for filing of such reports. For the purpose of carrying out its duties under Article 2 (commencing with Section 40031) of Chapter 2 of this part, the board may require such reports of estimates of future availability, generation, sales and consumption of electrical energy from such electric utilities and other persons as it may deem necessary. The board shall have full access to records of the Public Utilities Commission, and any political subdivision or public agency of this state that regulates, operates or owns an electric utility, which pertain to the generation, transmission, distribution, sale, purchase or consumption of electrical energy in this state. (Added by Stats. 1974, Ch. 991.)
  22. 40176.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 1. Regulations, Records and Reports [40171 - 40177.4] ( Article 1 added by Stats. 1974, Ch. 991. )

    Verify source ↗

    Tax return preparers must not disclose or use return information for any purpose other than preparing the return, unless an exception applies.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 1. Regulations, Records and Reports [40171 - 40177.4] ( Article 1 added by Stats. 1974, Ch. 991. ) ## 40176. (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 4 (commencing with Section 40051), or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly does either of the following, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned no more than one year, or both, together with the costs of prosecution: (1) Discloses any information furnished to him or her for, or in connection with, the preparation of the return. (2) Uses that information for any purpose other than to prepare, or assist in preparing, the return. (b) Subdivision (a) shall not apply to disclosure of information if that disclosure is made pursuant to the person’s consent or pursuant to a subpoena, court order, or other compulsory legal process. (Added by Stats. 2000, Ch. 1052, Sec. 46. Effective January 1, 2001.)
  23. 40177.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 1. Regulations, Records and Reports [40171 - 40177.4] ( Article 1 added by Stats. 1974, Ch. 991. )

    Verify source ↗

    The board must decide which electric utility accounts may enter the managed audit program, and it must do so using auditing resources efficiently and for maximum program effectiveness. An electric utility does not have to participate.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 1. Regulations, Records and Reports [40171 - 40177.4] ( Article 1 added by Stats. 1974, Ch. 991. ) ## 40177. (a) The board shall determine which electric utility’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its auditing resources and the maximum effectiveness of the program. (b) An electric utility is not required to participate in the managed audit program. (Added by Stats. 2014, Ch. 105, Sec. 21. (AB 2009) Effective January 1, 2015.)
  24. 40177.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 1. Regulations, Records and Reports [40171 - 40177.4] ( Article 1 added by Stats. 1974, Ch. 991. )

    Verify source ↗

    An electric utility’s account is eligible for the managed audit program only if the utility meets all listed criteria.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 1. Regulations, Records and Reports [40171 - 40177.4] ( Article 1 added by Stats. 1974, Ch. 991. ) ## 40177.1. An electric utility’s account is eligible for the managed audit program only if the electric utility meets all of the following criteria: (a) The electric utility’s business involves few or no statutory exemptions. (b) The electric utility’s business involves a single or small number of clearly defined taxability issues. (c) The electric utility is subject to this part and agrees to participate in the managed audit program. (d) The electric utility has the resources to comply with the managed audit instructions provided by the board. (Added by Stats. 2014, Ch. 105, Sec. 22. (AB 2009) Effective January 1, 2015.)
  25. 40177.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 1. Regulations, Records and Reports [40171 - 40177.4] ( Article 1 added by Stats. 1974, Ch. 991. )

    Verify source ↗

    If the board selects an electric utility’s account for a managed audit, the board must specify audit details and the utility must review its records and provide the examined materials for verification.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 1. Regulations, Records and Reports [40171 - 40177.4] ( Article 1 added by Stats. 1974, Ch. 991. ) ## 40177.2. (a) If the board selects an electric utility’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit period covered by the managed audit. (B) The types of transactions covered by the managed audit. (C) The specific procedures that the electric utility is to follow in determining any liability. (D) The records to be reviewed by the electric utility. (E) The manner in which the types of transactions are to be scheduled for review. (F) The time period for completion of the managed audit. (G) The time period for the payment of the liability and interest. (H) Any other criteria that the board may require for completion of the managed audit. (2) The electric utility shall: (A) Examine its records, meters, and equipment to determine if it has any unreported tax liability for the audit period. (B) Make available to the board for verification all computations and records, meters, and equipment examined pursuant to subparagraph (A). (b) The information provided by the electric utility pursuant to paragraph (2) of subdivision (a) is the same information that is required for the completion of any other audit that the board may conduct. (Added by Stats. 2014, Ch. 105, Sec. 23. (AB 2009) Effective January 1, 2015.)
  26. 40177.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 1. Regulations, Records and Reports [40171 - 40177.4] ( Article 1 added by Stats. 1974, Ch. 991. )

    Verify source ↗

    This section says the article does not limit the board’s authority to examine an electric utility’s records, meters, and equipment under Section 40174.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 1. Regulations, Records and Reports [40171 - 40177.4] ( Article 1 added by Stats. 1974, Ch. 991. ) ## 40177.3. Nothing in the article limits the board’s authority to examine the records, meters, and equipment of an electric utility under Section 40174. (Added by Stats. 2014, Ch. 105, Sec. 24. (AB 2009) Effective January 1, 2015.)
  27. 40177.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 1. Regulations, Records and Reports [40171 - 40177.4] ( Article 1 added by Stats. 1974, Ch. 991. )

    Verify source ↗

    After a managed audit is completed and verified by the board, unpaid liability interest is charged at half the usual rate, and the board may inspect the electric utility’s records if the managed audit requirements are not met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 1. Regulations, Records and Reports [40171 - 40177.4] ( Article 1 added by Stats. 1974, Ch. 991. ) ## 40177.4. Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would otherwise be imposed for liabilities covered by the audit period. Payment of the liabilities and interest shall be made within the time period specified by the board. If the requirements for the managed audit are not satisfied, the board may proceed to examine the records of the electric utility in a manner to be determined by the board under law. (Added by Stats. 2014, Ch. 105, Sec. 25. (AB 2009) Effective January 1, 2015.)
  28. 40181.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 2. Disposition of Proceeds [40181 - 40182] ( Article 2 added by Stats. 1974, Ch. 991. )

    Verify source ↗

    Payments due to the state under this part must be paid to the board, and the board must forward them to the State Treasurer for deposit in the Energy Resources Surcharge Fund.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 2. Disposition of Proceeds [40181 - 40182] ( Article 2 added by Stats. 1974, Ch. 991. ) ## 40181. All amounts required to be paid to the state under this part shall be paid to the board in the form of remittances payable to State Board of Equalization of the State of California. The board shall transmit the payments to the State Treasurer to be deposited in the State Treasury to the credit of the Energy Resources Surcharge Fund, which fund is hereby created. (Added by Stats. 1974, Ch. 991.)
  29. 40182.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 2. Disposition of Proceeds [40181 - 40182] ( Article 2 added by Stats. 1974, Ch. 991. )

    Verify source ↗

    Money in the Energy Resources Surcharge Fund must be used to pay authorized refunds, and the remaining balance must go to the Energy Resources Programs Account in the General Fund.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 2. Disposition of Proceeds [40181 - 40182] ( Article 2 added by Stats. 1974, Ch. 991. ) ## 40182. All money deposited in the Energy Resources Surcharge Fund under this part shall upon order of the Controller be drawn therefrom and transferred to pay the refunds authorized by this part. The balance shall be transferred to the Energy Resources Programs Account, which is hereby created in the General Fund. It is the intent of the Legislature that the funds in the Energy Resources Programs Account be used for ongoing energy programs and energy projects deemed appropriate by the Legislature, including, but not limited to, the activities of the State Energy Resources Conservation and Development Commission. Notwithstanding any other provisions of law to the contrary, all appropriations from the Energy Resources Programs Account shall be made by the annual Budget Act. (Amended by Stats. 1982, Ch. 1067, Sec. 9. Operative July 1, 1983, by Sec. 10 of Ch. 1067.)
  30. 40186.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 3. Violations [40186 - 40188] ( Article 3 added by Stats. 1974, Ch. 991. )

    Verify source ↗

    A person who fails to file required returns or reports, refuses to provide required supplemental information, or submits a false or fraudulent report commits a misdemeanor and may be fined up to $500 for each offense.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 3. Violations [40186 - 40188] ( Article 3 added by Stats. 1974, Ch. 991. ) ## 40186. Any person who fails or refuses to file a return or report required to be made or who fails or refuses to furnish a supplemental report or other data required by the board, or who renders a false or fraudulent report is guilty of a misdemeanor and may be fined not exceeding five hundred dollars ($500) for each offense. (Added by Stats. 1974, Ch. 991.)
  31. 40187.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 3. Violations [40186 - 40188] ( Article 3 added by Stats. 1974, Ch. 991. )

    Verify source ↗

    A person who intentionally violates this part to evade a required determination can commit a felony if tax liability reaches $25,000 or more in any 12-month period.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 3. Violations [40186 - 40188] ( Article 3 added by Stats. 1974, Ch. 991. ) ## 40187. Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the determination of an amount due required by law to be made is guilty of a felony when the amount of tax liability aggregates twenty-five thousand dollars ($25,000) or more in any 12-consecutive-month period. The determination shall be approved by the executive director or his or her designee. Each offense shall be punished by a fine of not less than five thousand dollars ($5,000) and not more than twenty thousand dollars ($20,000), or imprisonment for 16 months, two years, or three years, or by both the fine and imprisonment in the discretion of the court. (Amended by Stats. 1995, Ch. 555, Sec. 51. Effective January 1, 1996.)
  32. 40188.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 3. Violations [40186 - 40188] ( Article 3 added by Stats. 1974, Ch. 991. )

    Verify source ↗

    A prosecution for violating this part’s penal provisions must be started within three years of the offense, or within two years of discovery, whichever is later.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 3. Violations [40186 - 40188] ( Article 3 added by Stats. 1974, Ch. 991. ) ## 40188. Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after commission of the offense or within two years after the violation is discovered, whichever is later. (Added by Stats. 1986, Ch. 1361, Sec. 37.)
  33. 40191.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 4. Notices [40191- 40191.] ( Article 4 added by Stats. 1974, Ch. 991. )

    Verify source ↗

    A board certificate or employee certificate saying notice was given by mailing or personal service is prima facie evidence. Notices required by this part may generally be given by mailing or personal service unless a different method is specifically required.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 4. Notices [40191- 40191.] ( Article 4 added by Stats. 1974, Ch. 991. ) ## 40191. A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing of personal service in accordance with any requirement of this part for the giving of notice. Unless otherwise specifically required, any notice required by this part to be mailed or served may be given by mailing or personal service in the manner provided for giving notice of a deficiency determination. (Added by Stats. 1974, Ch. 991.)
  34. 402.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Cultivated and uncultivated land of the same quality and similarly situated must be assessed at the same value.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 402. Cultivated and uncultivated land of the same quality and similarly situated shall be assessed at the same value. (Enacted by Stats. 1939, Ch. 154.)
  35. 402.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    When assessing land, the assessor must consider how enforceable land-use restrictions affect value.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 402.1. (a) In the assessment of land, the assessor shall consider the effect upon value of any enforceable restrictions to which the use of the land may be subjected. These restrictions shall include, but are not limited to, all of the following: (1) Zoning. (2) Recorded contracts with governmental agencies other than those provided in Sections 422, 422.5, and 422.7. (3) Permit authority of, and permits issued by, governmental agencies exercising land use powers concurrently with local governments, including the California Coastal Commission and regional coastal commissions, the San Francisco Bay Conservation and Development Commission, and the California Tahoe Regional Planning Agency. (4) Development controls of a local government in accordance with any local coastal program certified pursuant to Division 20 (commencing with Section 30000) of the Public Resources Code. (5) Development controls of a local government in accordance with a local protection program, or any component thereof, certified pursuant to Division 19 (commencing with Section 29000) of the Public Resources Code. (6) Environmental constraints applied to the use of land pursuant to provisions of statutes. (7) Hazardous waste land use restriction pursuant to Section 25226 of the Health and Safety Code. (8) (A) A recorded conservation, trail, or scenic easement, as described in Section 815.1 of the Civil Code, that is granted in favor of a public agency, or in favor of a nonprofit corporation organized pursuant to Section 501(c)(3) of the Internal Revenue Code that has as its primary purpose the preservation, protection, or enhancement of land in its natural, scenic, historical, agricultural, forested, or open-space condition or use. (B) A recorded greenway easement, as described in Section 816.52 of the Civil Code, that is granted in favor of a public agency, or in favor of a nonprofit corporation organized pursuant to Section 501(c)(3) of the Internal Revenue Code that has as its primary purpose the developing and preserving of greenways. (9) A solar-use easement pursuant to Chapter 6.9 (commencing with Section 51190) of Part 1 of Division 1 of Title 5 of the Government Code. (10) (A) A contract where the following apply: (i) The contract is with a nonprofit corporation organized pursuant to Section 501(c)(3) of the Internal Revenue Code that has received a welfare exemption under Section 214.15 for properties intended to be sold to low-income families who participate in a special no-interest loan program. (ii) The contract restricts the use of the land for at least 30 years to owner-occupied housing available at affordable housing cost in accordance with Section 50052.5 of the Health and Safety Code. (iii) The contract includes a deed of trust on the property in favor of the nonprofit corporation to ensure compliance with the terms of the program, which has no value unless the owner fails to comply with the covenants and restrictions of the terms of the home sale. (iv) The local housing authority or an equivalent agency, or, if none exists, the city attorney or county counsel, has made a finding that the long-term deed restrictions in the contract serve a public purpose. (v) The contract is recorded and provided to the assessor. (B) For real property subject to a contract that satisfies all the requirements of subparagraph (A), there shall be a rebuttable presumption that, at the time of purchase, an assessor shall not include the value of the deed of trust referenced in clause (iii) of subparagraph (A) of this paragraph. (11) (A) A contract where the following apply: (i) The contract is a renewable 99-year ground lease between a community land trust, or a wholly owned subsidiary of a community land trust that is solely directed and managed by the community land trust, and the qualified owner of an owner-occupied single-family dwelling or an owner-occupied unit in a multifamily dwelling. (ii) The contract subjects a single-family dwelling or unit in a multifamily dwelling, and the land on which the dwelling or unit is situated that is leased to the qualified owner by a community land trust for the convenient occupation and use of that dwelling or unit, to affordability restrictions. (iii) One of the following public agencies or officials has made a finding that the affordability restrictions in the contract serve the public interest to create and preserve the affordability of residential housing for persons and families of low or moderate income: (I) The director of the local housing authority or equivalent agency. (II) The county counsel. (III) The director of a county housing department. (IV) The city attorney. (V) The director of a city housing department. (iv) The contract is recorded and is provided to the assessor. (B) (i) For purposes of this paragraph, the sale or resale price of the dwelling or unit is rebuttably presumed to include both the dwelling or unit and the leased land on which the dwelling or unit is situated. This presumption may be overcome if the assessor establishes by a preponderance of the evidence that all or a portion of the value of the leased land is not reflected in the sale or resale price of the dwelling or unit. (ii) Notwithstanding any other law, corrections of base year values and declines in value owing to the restrictions on properties assessed under this subparagraph shall apply to all lien dates occurring after September 27, 2016. (C) For purposes of this paragraph, all of the following definitions shall apply: (i) “Affordability restrictions” mean that all of the following conditions are met: (I) The dwelling or unit can only be sold or resold to a qualified owner to be occupied as a principal place of residence. (II) The sale or resale price of the dwelling or unit is determined by a formula that ensures the dwelling or unit has a purchase price that is affordable to qualified owners. (III) There is a purchase option for the dwelling or unit in favor of a community land trust intended to preserve the dwelling or unit as affordable to qualified owners. (IV) The dwelling or unit is to remain affordable to qualified owners by a renewable 99-year ground lease. (ii) “Community land trust” means a nonprofit corporation exempt from federal income tax pursuant to Section 501(c)(3) of the Internal Revenue Code that satisfies all of the following: (I) Has as its primary purposes the creation and maintenance of permanently affordable single-family or multifamily residences. (II) (ia) All dwellings and units located on the land owned by the nonprofit corporation or its wholly owned subsidiary are either sold to a qualified owner to be occupied as the qualified owner’s primary residence or rented to persons and families of low or moderate income. (ib) In the case of dwellings or units sold to qualified owners, if the community land trust, directly or through its wholly owned subsidiary, owns the land underneath the dwellings or units, then the land underneath the dwellings or units shall be leased to the qualified owner of a dwelling or unit on the land for the convenient occupation and use of that dwelling or unit for a renewable term of 99 years. In the case of dwellings or units that are part of a condominium, cooperative, or other common interest development under which the land is owned by a homeowners’ association or person other than the community land trust, then the condominium unit or interest owned by the community land trust shall be sold to qualified owners for the convenient occupation and use of that dwelling or unit subject to affordability restrictions as that term is defined in this subdivision, except that in lieu of a ground lease there shall be an affordability covenant, of a duration of at least 99 years, recorded against the unit or interest. (iii) “Limited equity housing cooperative” has the same meaning as that term is defined in Section 817 of the Civil Code. (iv) “Persons and families of low or moderate income” has the same meaning as that term is defined in Section 50093 of the Health and Safety Code. (v) “Qualified owner” means persons and families of low or moderate income, including persons and families of low or moderate income that own a dwelling or unit collectively as member occupants or resident shareholders of a limited equity housing cooperative. (b) There is a rebuttable presumption that restrictions will not be removed or substantially modified in the predictable future and that they will substantially equate the value of the land to the value attributable to the legally permissible use or uses. (c) Grounds for rebutting the presumption may include, but are not necessarily limited to, the past history of like use restrictions in the jurisdiction in question and the similarity of sales prices for restricted and unrestricted land. The possible expiration of a restriction at a time certain shall not be conclusive evidence of the future removal or modification of the restriction unless there is no opportunity or likelihood of the continuation or renewal of the restriction, or unless a necessary party to the restriction has indicated an intent to permit its expiration at that time. (d) In assessing land with respect to which the presumption is unrebutted, the assessor shall not consider sales of otherwise comparable land not similarly restricted as to use as indicative of value of land under restriction, unless the restrictions have a demonstrably minimal effect upon value. (e) In assessing land under an enforceable use restriction wherein the presumption of no predictable removal or substantial modification of the restriction has been rebutted, but where the restriction nevertheless retains some future life and has some effect on present value, the assessor may consider, in addition to all other legally permissible information, representative sales of comparable lands that are not under restriction but upon which natural limitations have substantially the same effect as restrictions. (f) For the purposes of this section the following definitions apply: (1) “Comparable lands” are lands that are similar to the land being valued in respect to legally permissible uses and physical attributes. (2) “Representative sales information” is information from sales of a sufficient number of comparable lands to give an accurate indication of the full cash value of the land being valued. (g) It is hereby declared that the purpose and intent of the Legislature in enacting this section is to provide for a method of determining whether a sufficient amount of representative sales information is available for land under use restriction to ensure the accurate assessment of that land. It is also hereby declared that the further purpose and intent of the Legislature in enacting this section and Section 1630 is to avoid an assessment policy which, in the absence of special circumstances, considers uses for land that legally are not available to the owner and not contemplated by government, and that these sections are necessary to implement the public policy of encouraging and maintaining effective land use planning. This statute shall not be construed as requiring the assessment of any land at a value less than as required by Section 401 or as prohibiting the use of representative comparable sales information on land under similar restrictions when this information is available. (Amended by Stats. 2024, Ch. 580, Sec. 7.5. (AB 2897) Effective January 1, 2025.)
  36. 402.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Contracts with government agencies restricting property to affordable owner-occupied housing must be recorded, and the assessor may consider such contracts for certain valuation or assessment purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 402.2. Contracts with government agencies restricting the use of property for owner-occupied housing available at affordable cost shall be recorded. Nothing in this section shall be construed to prevent the assessor from considering a contract that restricts the use of the property to owner-occupied housing available at affordable housing cost, including under any locally adopted inclusionary housing program, for purposes of applying Section 402.1 or subdivision (a) of Section 110. (Added by Stats. 2016, Ch. 300, Sec. 1. (AB 2450) Effective January 1, 2017.)
  37. 402.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Assessors must treat certain health-and-safety restrictions on land as enforceable and reassess affected land at the lien date after the restriction is adopted or imposed.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 402.3. An assessor shall consider any restrictive covenant, easement, restriction, or servitude adopted pursuant to Section 25202.5, 25222.1, or 79055 of the Health and Safety Code or any restriction, easement, covenant, or servitude imposed pursuant to Section 25230 of the Health and Safety Code as an enforceable restriction, easement, covenant, or servitude subject to Section 402.1 and shall appropriately reassess any land, the use of which has been so restricted, at the lien date following the adoption or imposition of the covenant, easement, servitude, or restriction. (Amended by Stats. 2022, Ch. 258, Sec. 122. (AB 2327) Effective January 1, 2023. Operative January 1, 2024, pursuant to Sec. 130 of Stats. 2022, Ch. 258.)
  38. 402.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    When valuing property by comparison with sales, the sales must be close enough in time, location, and characteristics to be treated as comparable; sales more than 90 days after the valuation date are not “near in time.”

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 402.5. When valuing property by comparison with sales of other properties, in order to be considered comparable, the sales shall be sufficiently near in time to the valuation date, and the properties sold shall be located sufficiently near the property being valued, and shall be sufficiently alike in respect to character, size, situation, usability, zoning, or other legal restriction as to use unless rebutted pursuant to Section 402.1, to make it clear that the properties sold and the properties being valued are comparable in value and that the cash equivalent price realized for the properties sold may fairly be considered as shedding light on the value of the property being valued. “Near in time to the valuation date” does not include any sale more than 90 days after the valuation date. (Amended by Stats. 2014, Ch. 325, Sec. 1. (AB 1143) Effective September 15, 2014.)
  39. 402.9.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    For certain low- and moderate-income housing property, the assessor must not count federal interest subsidy payments to a lender as income.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 402.9. In valuing property for persons of low and moderate income that is financed under Section 236 or Section 515 of the federal National Housing Act, since federal restrictions accompanying these programs substantially affect actual income and expenses of the property owner, the assessor shall not consider as income any interest subsidy payments made to a lender on that property by the federal government. (Amended by Stats. 1999, Ch. 941, Sec. 10. Effective January 1, 2000.)
  40. 402.95.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    When valuing property using the income method, the assessor must exclude the benefit of specified federal and state low-income housing tax credits from income.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 402.95. In valuing property under the income method of appraisal, the assessor shall exclude from income the benefit from federal and state low-income housing tax credits allocated by the California Tax Credit Allocation Committee pursuant to Section 42 of the Internal Revenue Code and Sections 12206, 17058, and 23610.5. (Added by Stats. 2004, Ch. 786, Sec. 1. Effective January 1, 2005.)
  41. 40200.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. )

    Verify source ↗

    The board must administer this article, and the article applies to this part unless the context indicates otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. ) ## 40200. The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part. (Added by Stats. 1992, Ch. 438, Sec. 9. Effective January 1, 1993.)
  42. 40201.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. )

    Verify source ↗

    The board must create a Taxpayers’ Rights Advocate position, and that advocate or designee must help resolve taxpayer complaints and can stay actions in cases of irreparable loss.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. ) ## 40201. (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by board employees, and staying actions where taxpayers have suffered or will suffer irreparable loss as the result of those actions. Applicable statutes of limitation shall be tolled during the pendency of a stay. Any penalties and interest that would otherwise accrue shall not be affected by the granting of a stay. (b) The advocate shall report directly to the executive officer of the board. (Added by Stats. 1992, Ch. 438, Sec. 9. Effective January 1, 1993.)
  43. 40202.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. )

    Verify source ↗

    The board must develop and run an education and information program for newly registered taxpayers and board audit and compliance staff.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. ) ## 40202. (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers newly registered with the board. (2) Board audit and compliance staff. (b) The education and information program shall include all of the following: (1) A program of written communication with newly registered taxpayers explaining in simplified terms their duties and responsibilities. (2) Participation in seminars and similar programs organized by federal, state, and local agencies. (3) Revision of taxpayer education materials currently produced by the board that explain the most common areas of taxpayer nonconformance in simplified terms. (4) Implementation of a continuing education program for audit and compliance personnel to include the application of new legislation to taxpayer activities and areas of recurrent taxpayer noncompliance or inconsistency of administration. (c) Electronic media used pursuant to this section shall not represent the voice, picture, or name of members of the board or of the Controller. (Amended by Stats. 1999, Ch. 929, Sec. 35. Effective January 1, 2000.)
  44. 40203.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. )

    Verify source ↗

    The board must hold an annual hearing before the full board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. ) ## 40203. The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Energy Resources Surcharge Law which may further improve voluntary compliance and the relationship between taxpayers and government. (Added by Stats. 1992, Ch. 438, Sec. 9. Effective January 1, 1993.)
  45. 40204.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. )

    Verify source ↗

    The board must prepare and publish plain-language statements explaining tax procedures, remedies, and the rights and obligations of the board and taxpayers.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. ) ## 40204. The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the board and taxpayers. As appropriate, statements shall be provided to taxpayers with the initial notice of audit, the notice of proposed additional taxes, any subsequent notice of tax due, or other substantive notices. Additionally, the board shall include this language for statements in the annual tax information bulletins that are mailed to taxpayers. (Added by Stats. 1992, Ch. 438, Sec. 9. Effective January 1, 1993.)
  46. 40205.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. )

    Verify source ↗

    The board must certify in its annual report that collected or assessed revenue is not used in prohibited ways.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. ) ## 40205. (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or employees. (2) To impose or suggest production quotas or goals, other than quotas or goals with respect to accounts receivable. (b) The board shall certify in its annual report submitted pursuant to Section 15616 of the Government Code that revenue collected or assessed is not used in a manner prohibited by subdivision (a). (c) Nothing in this section shall prohibit the setting of goals and the evaluation of performance with respect to productivity and the efficient use of time. (Added by Stats. 1992, Ch. 438, Sec. 9. Effective January 1, 1993.)
  47. 40206.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. )

    Verify source ↗

    The board must develop and implement a program to evaluate employees’ or officers’ performance in their contacts with taxpayers, and coordinate it with the Taxpayers’ Rights Advocate.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. ) ## 40206. The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with taxpayers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate. (Added by Stats. 1992, Ch. 438, Sec. 9. Effective January 1, 1993.)
  48. 40207.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. )

    Verify source ↗

    The board must work with the Taxpayers’ Rights Advocate and other interested taxpayer-oriented groups to create a plan to speed up resolution of redetermination petitions and refund claims.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. ) ## 40207. The board shall, in cooperation with the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve petitions for redetermination and claims for refunds. The plan shall include determination of standard timeframes and special review of cases which take more time than the appropriate standard timeframe. (Added by Stats. 1992, Ch. 438, Sec. 9. Effective January 1, 1993.)
  49. 40208.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. )

    Verify source ↗

    The board’s appeals staff review conference procedures must meet specific fairness rules for taxpayers.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. ) ## 40208. Procedures of the board, relating to appeals staff review conferences before a staff attorney of supervising tax auditor independent of the assessing department, shall include all of the following: (a) Any conference shall be held at a reasonable time at a board office that is convenient to the taxpayer. (b) The conference may be recorded only if prior notice is given to the taxpayer and the taxpayer is entitled to receive a copy of the recording. (c) The taxpayer shall be informed prior to any conference that he or she has a right to have present at the conference his or her attorney, accountant, or other designated agent. (Added by Stats. 1992, Ch. 438, Sec. 9. Effective January 1, 1993.)
  50. 40209.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. )

    Verify source ↗

    Taxpayers may be reimbursed for reasonable hearing-related fees and expenses if they meet the stated conditions, including filing a claim within one year after the board’s decision becomes final.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. ) ## 40209. (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met: (1) The taxpayer files a claim for the fee and expenses with the board within one year of the date the decision of the board becomes final. (2) The board, in its sole discretion, finds that the action taken by the board staff was unreasonable. (3) The board decides that the taxpayer be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the board in its sole discretion. (b) To determine whether the board staff has been unreasonable, the board shall consider whether the board staff has established that its position was substantially justified. (c) The amount of reimbursed fees and expenses shall be limited to the following: (1) Fees and expenses incurred after the date of the notice of determination, jeopardy determination, or a claim for refund. (2) If the board finds that the staff was unreasonable with respect to certain issues but reasonable with respect to other issues, the amount of reimbursed fees and expenses shall be limited to those that relate to the issues where the staff was unreasonable. (d) Any proposed award by the board pursuant to subdivision (a) shall be available as a public record for at least 10 days prior to the effective date of the award. (e) The amendments to this section by the act adding this subdivision shall be operative for claims filed on or after January 1, 2000. (Amended by Stats. 2000, Ch. 1052, Sec. 47. Effective January 1, 2001.)
  51. 40210.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. )

    Verify source ↗

    Board officers and employees may not knowingly use investigations or surveillance for nontax administration purposes, with exceptions for certain lawful organized-crime investigations and information exchange in multi-violation cases including energy resources surcharge violations.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. ) ## 40210. (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for nontax administration related purposes. (b) Any person violating subdivision (a) shall be subject to disciplinary action in accordance with the State Civil Service Act, including dismissal from office or discharge from employment. (c) This section shall not apply with respect to any otherwise lawful investigation concerning organized crime activities. (d) The provisions of this section are not intended to prohibit, restrict, or prevent the exchange of information where the person is being investigated for multiple violations which include energy resources surcharge violations. (e) For the purposes of this section: (1) “Investigation” means any oral or written inquiry directed to any person, organization, or governmental agency. (2) “Surveillance” means the monitoring of persons, places, or events by means of electronic interception, overt or covert observations, or photography, and the use of informants. (Added by Stats. 1992, Ch. 438, Sec. 9. Effective January 1, 1993.)
  52. 40211.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. )

    Verify source ↗

    This section sets the process for approving certain disputed surcharge settlements, including review by the Attorney General, approval by the director for smaller settlements, deadlines, public-record filing, and CPI-based adjustment of the dollar threshold.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. ) ## 40211. (a) It is the intent of the Legislature that the department, its staff, and the Attorney General pursue settlements as authorized under this section with respect to surcharge matters in dispute that are the subject of protests, appeals, or refund claims, consistent with a reasonable evaluation of the costs and risks associated with litigation of these matters. (b) (1) Except as provided in paragraph (2), no recommendation of settlement shall be submitted to the director for approval unless and until that recommendation has been submitted by the chief counsel to the Attorney General. Within 30 days of receiving that recommendation, the Attorney General shall review the recommendation and advise the chief counsel, in writing, of their conclusions as to whether the recommendation is reasonable from an overall perspective. The chief counsel shall, with each recommendation of settlement submitted to the director, also submit the Attorney General’s written conclusions obtained pursuant to this paragraph. (2) (A) A settlement of any civil surcharge matter in dispute involving a reduction of surcharge or penalties in settlement, the total of which reduction of surcharge and penalties in settlement does not exceed eleven thousand five hundred dollars ($11,500), may be approved by the director. (B) Beginning on July 1, 2029, and each fifth fiscal year thereafter, the department shall adjust the amount specified in subparagraph (A) by increasing that amount by a percentage amount equal to the increase in the California Consumer Price Index, as calculated by the Department of Finance with the resulting amount rounded to the nearest one hundred dollars ($100). The first adjustment pursuant to this subparagraph shall be a percentage amount equal to the increase in the California Consumer Price Index from January 1, 2024, to January 1, 2029. Subsequent fifth fiscal year adjustments shall cover subsequent five-year periods. The incremental change shall be added to the previously adjusted amount. (c) Whenever a reduction of surcharge, or penalties, or total surcharge and penalties in settlement in excess of five hundred dollars ($500) is approved pursuant to this section, there shall be placed on file, for at least one year, in the office of the director of the department a public record with respect to that settlement. The public record shall include all of the following information: (1) The name or names of the surcharge payers who are parties to the settlement. (2) The total amount in dispute. (3) The amount agreed to pursuant to the settlement. (4) A summary of the reasons why the settlement is in the best interests of the State of California. (5) (A) For any settlement approved by the director, except those settlements approved pursuant to paragraph (2) of subdivision (b), the Attorney General’s conclusion as to whether the recommendation of settlement was reasonable from an overall perspective. (B) The public record shall not include any information that relates to any trade secret, patent, process, style of work, apparatus, business secret, or organizational structure that, if disclosed, would adversely affect the surcharge payer or the national defense. (d) The director shall not participate in the settlement of surcharge matters pursuant to this section, except as provided in subdivision (e). (e) (1) Any recommendation for settlement shall be approved or disapproved by the director within 45 days of the submission of that recommendation to the director. Any recommendation for settlement that is not either approved or disapproved by the director within 45 days of the submission of that recommendation shall be deemed approved. (2) Where the director disapproves a recommendation for settlement, at the discretion of the director and chief counsel, the matter shall be remanded to staff for further negotiation, and may be resubmitted to the director, in the same manner and subject to the same requirements as the initial submission. (f) All settlements entered into pursuant to this section shall be final and nonappealable, except upon a showing of fraud or misrepresentation with respect to a material fact. (g) The Legislature finds that it is essential for fiscal purposes that the settlement program authorized by this section be expeditiously implemented. Accordingly, Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any determination, rule, notice, or guideline established or issued by the department in implementing and administering the settlement program authorized by this section. (h) The amendments made to this section by the act adding this subdivision shall apply to any settlements approved on or after January 1, 2024. (Amended by Stats. 2023, Ch. 511, Sec. 18. (SB 889) Effective January 1, 2024.)
  53. 40211.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. )

    Verify source ↗

    The board and certain board officers may compromise some final surcharge liabilities, but only under stated dollar thresholds and conditions. The section also requires written notice, limits which cases may be considered, creates disclosure and recordkeeping rules, and makes misconduct in connection with a compromise a felony.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. ) ## 40211.5. (a) (1) Beginning on January 1, 2007, the executive director and chief counsel of the board, or their delegates, may compromise any final surcharge liability where the reduction of surcharges is seven thousand five hundred dollars ($7,500) or less. (2) Except as provided in paragraph (3), the board, upon recommendation by its executive director and chief counsel, jointly, may compromise a final surcharge liability involving a reduction in surcharges in excess of seven thousand five hundred dollars ($7,500). Any recommendation for approval of an offer in compromise that is not either approved or disapproved within 45 days of the submission of the recommendation shall be deemed approved. (3) The board, itself, may by resolution delegate to the executive director and the chief counsel, jointly, the authority to compromise a final surcharge liability in which the reduction of surcharges is in excess of seven thousand five hundred dollars ($7,500), but less than ten thousand dollars ($10,000). (b) For purposes of this section, “a final surcharge liability” means any final surcharge liability arising under Part 19 (commencing with Section 40001), or related interest, additions to surcharges, penalties, or other amounts assessed under this part. (c) Offers in compromise shall be considered only for liabilities that were generated from a business that has been discontinued or transferred, where the surcharge payer making the offer no longer has a controlling interest or association with the transferred business or has a controlling interest or association with a similar type of business as the transferred or discontinued business. (d) Offers in compromise shall not be considered where the surcharge payer has been convicted of felony tax evasion under this part during the liability period. (e) For amounts to be compromised under this section, the following conditions shall exist: (1) The surcharge payer shall establish that: (A) The amount offered in payment is the most that can be expected to be paid or collected from the surcharge payer’s present assets or income. (B) The surcharge payer does not have reasonable prospects of acquiring increased income or assets that would enable the surcharge payer to satisfy a greater amount of the liability than the amount offered, within a reasonable period of time. (2) The board shall have determined that acceptance of the compromise is in the best interest of the state. (f) A determination by the board that it would not be in the best interest of the state to accept an offer in compromise in satisfaction of a final surcharge liability shall not be subject to administrative appeal or judicial review. (g) (1) Offers for liabilities with a fraud or evasion penalty shall require a minimum offer of the unpaid surcharge and fraud or evasion penalty. (2) The minimum offer may be waived if it can be shown that the surcharge payer making the offer was not the person responsible for perpetrating the fraud or evasion. This authorization to waive only applies to partnership accounts where the intent to commit fraud or evasion can be clearly attributed to a partner of the surcharge payer. (h) When an offer in compromise is either accepted or rejected, or the terms and conditions of a compromise agreement are fulfilled, the board shall notify the surcharge payer in writing. In the event an offer is rejected, the amount posted will either be applied to the liability or refunded, at the discretion of the surcharge payer. (i) When more than one surcharge payer is liable for the debt, such as with spouses or partnerships or other business combinations, including, but not limited to, surcharge payers who are liable through dual determination or successor’s liability, the acceptance of an offer in compromise from one liable surcharge payer shall reduce the amount of the liability of the other surcharge payers by the amount of the accepted offer. (j) Whenever a compromise of surcharges or penalties or total surcharges and penalties in excess of five hundred dollars ($500) is approved, there shall be placed on file for at least one year in the office of the executive director of the board a public record with respect to that compromise. The public record shall include all of the following information: (1) The name of the surcharge payer. (2) The amount of unpaid surcharges and related penalties, additions to surcharges, interest, or other amounts involved. (3) The amount offered. (4) A summary of the reason why the compromise is in the best interest of the state. The public record shall not include any information that relates to any trade secrets, patent, process, style of work, apparatus, business secret, or organizational structure, that if disclosed, would adversely affect the surcharge payer or violate the confidentiality provisions of Section 40175. No list shall be prepared and no releases distributed by the board in connection with these statements. (k) Any compromise made under this section may be rescinded, all compromised liabilities may be reestablished, without regard to any statute of limitations that otherwise may be applicable, and no portion of the amount offered in compromise refunded, if either of the following occurs: (1) The board determines that any person did any of the following acts regarding the making of the offer: (A) Concealed from the board any property belonging to the estate of any surcharge payer or other person liable for the surcharge. (B) Received, withheld, destroyed, mutilated, or falsified any book, document, or record or made any false statement, relating to the estate or financial condition of the surcharge payer or other person liable for the surcharge. (2) The surcharge payer fails to comply with any of the terms and conditions relative to the offer. (l) Any person who, in connection with any offer or compromise under this section, or offer of that compromise to enter into that agreement, willfully does either of the following shall be guilty of a felony and, upon conviction, shall be fined not more than fifty thousand dollars ($50,000) or imprisoned pursuant to subdivision (h) of Section 1170 of the Penal Code, or both, together with the costs of investigation and prosecution: (1) Conceals from any officer or employee of this state any property belonging to the estate of a surcharge payer or other person liable in respect of the surcharge. (2) Receives, withholds, destroys, mutilates, or falsifies any book, document, or record, or makes any false statement, relating to the estate or financial condition of the surcharge payer or other person liable in respect of the surcharge. (m) For purposes of this section, “person” means the taxpayer, any member of the surcharge payer’s family, any corporation, agent, fiduciary, or representative of, or any other individual or entity acting on behalf of, the surcharge payer, or any other corporation or entity owned or controlled by the surcharge payer, directly or indirectly, or that owns or controls the surcharge payer, directly or indirectly. (Amended by Stats. 2011, Ch. 15, Sec. 580. (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.)
  54. 40212.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. )

    Verify source ↗

    This section requires the tax agency to release certain levies when sale costs exceed the debt, bars sale of seized property until written notice of levy exemptions is given, and lets the Taxpayers’ Rights Advocate order release or limited վերադարձ of funds in qualifying hardship cases.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. ) ## 40212. (a) The California Department of Tax and Fee Administration shall release any levy or notice to withhold issued pursuant to this part on any property in the event that the expense of the sale process exceeds the liability for which the levy is made. (b) (1) (A) The Taxpayers’ Rights Advocate may order the release of any levy or notice to withhold issued pursuant to this part or, within 90 days from the receipt of funds pursuant to a levy or notice to withhold, order the return of any amount up to two thousand three hundred dollars ($2,300) of moneys received, upon his or her finding that the levy or notice to withhold threatens the health or welfare of the taxpayer or his or her spouse and dependents or family. (B) The amount the Taxpayers’ Rights Advocate may return to each taxpayer subject to a levy or notice to withhold, is limited to two thousand three hundred dollars ($2,300), or the adjusted amount as specified in paragraph (2), in any monthly period. (C) The Taxpayers’ Rights Advocate may order amounts returned in the case of a seizure of property as a result of a jeopardy determination, subject to the amounts set or adjusted pursuant to this section and if the ultimate collection of the amount due is no longer in jeopardy. (2) (A) The California Department of Tax and Fee Administration shall adjust the two-thousand-three-hundred-dollar ($2,300) amount specified in paragraph (1) as follows: (i) On or before March 1, 2016, and on or before March 1 each year thereafter, the California Department of Tax and Fee Administration shall multiply the amount applicable for the current fiscal year by the inflation factor adjustment calculated based on the percentage change in the Consumer Price Index, as recorded by the California Department of Industrial Relations for the most recent year available, and the formula set forth in paragraph (2) of subdivision (h) of Section 17041. The resulting amount will be the applicable amount for the succeeding fiscal year only when the applicable amount computed is equal to or exceeds a new operative threshold, as defined in subparagraph (B). (ii) When the applicable amount equals or exceeds an operative threshold specified in subparagraph (B), the resulting applicable amount, rounded to the nearest multiple of one hundred dollars ($100), shall be operative for purposes of paragraph (1) beginning July 1 of the succeeding fiscal year. (B) For purposes of this paragraph, “operative threshold” means an amount that exceeds by at least one hundred dollars ($100) the greater of either the amount specified in paragraph (1) or the amount computed pursuant to subparagraph (A) as the operative adjustment to the amount specified in paragraph (1). (c) The California Department of Tax and Fee Administration shall not sell any seized property until it first has notified the taxpayer in writing of the 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. (d) Except as provided in subparagraph (C) of paragraph (1) of subdivision (b), this section shall not apply to the seizure of any property as a result of a jeopardy determination. (Amended by Stats. 2018, Ch. 181, Sec. 5. (SB 1507) Effective January 1, 2019.)
  55. 40212.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. )

    Verify source ↗

    If property has been levied upon, the board must return the property or sale proceeds to the taxpayer unless it finds collection of the tax is in jeopardy.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. ) ## 40212.5. (a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the taxpayer if the board determines any one of the following: (1) The levy on the property was not in accordance with the law. (2) The taxpayer has entered into and is in compliance with an installment payment agreement pursuant to Section 40167 to satisfy the tax liability for which the levy was imposed, unless that or another agreement allows for the levy. (3) The return of the property will facilitate the collection of the tax liability or will be in the best interest of the state and the taxpayer. (b) Property returned under paragraphs (1) and (2) of subdivision (a) is subject to the provisions of Section 40214. (Added by Stats. 1999, Ch. 929, Sec. 37. Effective January 1, 2000.)
  56. 40213.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. )

    Verify source ↗

    Exemptions from levy must be adjusted for debt-collection purposes to reflect California Consumer Price Index changes when the change is more than 5% higher than any previous adjustment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. ) ## 40213. Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure shall be adjusted for purposes of enforcing the collection of debts under this part to reflect changes in the California Consumer Price Index whenever the change is more than 5 percent higher than any previous adjustment. (Amended by Stats. 1993, Ch. 589, Sec. 165. Effective January 1, 1994.)
  57. 40214.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. )

    Verify source ↗

    A taxpayer may seek reimbursement from the board for certain bank and third-party check charges caused by specified board errors, but the claim must be filed within 90 days.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. ) ## 40214. (a) A taxpayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the taxpayer as the direct result of an erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action by the board. Bank and third-party charges include a financial institution’s or third party’s customary charge for complying with the levy or notice to withhold instructions and reasonable charges for overdrafts that are a direct consequence of the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action. The charges are those paid by the taxpayer and not waived or reimbursed by the financial institution or third party. Each claimant applying for reimbursement shall file a claim with the board that shall be in a form as may be prescribed by the board. In order for the board to grant a claim, the board shall determine that both of the following conditions have been satisfied: (1) The erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action was caused by board error. (2) Prior to the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action, the taxpayer responded to all contacts by the board and provided the board with any requested information or documentation sufficient to establish the taxpayer’s position. This provision may be waived by the board for reasonable cause. (b) Claims pursuant to this section shall be filed within 90 days from the date the bank and third-party charges were incurred by the taxpayer. Within 30 days from the date the claim is received, the board shall respond to the claim. If the board denies the claim, the taxpayer shall be notified in writing of the reason or reasons for the denial of the claim. (Amended by Stats. 2013, Ch. 253, Sec. 5. (SB 442) Effective January 1, 2014.)
  58. 40215.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. )

    Verify source ↗

    The department must give taxpayers notices and releases about certain tax liens, and it may release or subordinate a lien under specified conditions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. ) ## 40215. (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) 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 no later than seven days, after this determination and receipt of lien recording information. The release shall contain a statement that the lien was filed in error. In the event the erroneous lien is obstructing a lawful transaction, the department shall immediately issue a release of lien to the taxpayer and the entity recording the lien. (c) 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. (d) (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. 56. (SB 1496) Effective January 1, 2023.)
  59. 40216.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. )

    Verify source ↗

    A taxpayer may sue the State of California for damages if a board officer or employee recklessly disregards board-published procedures.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216] ( Part 19 added by Stats. 1974, Ch. 991. ) ## CHAPTER 7. Administration [40171 - 40216] ( Chapter 7 added by Stats. 1974, Ch. 991. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [40200 - 40216] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 9. ) ## 40216. (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 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 taxpayer’s position in the proceeding brought under subdivision (a) is frivolous, the court may impose a penalty against the plaintiff in an amount not to exceed ten thousand dollars ($10,000). A penalty so imposed shall be paid upon notice and demand from the board and shall be collected as a tax imposed under this part. (Added by Stats. 1992, Ch. 438, Sec. 9. Effective January 1, 1993.)
  60. 403.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If State-sold land has no patent issued, it is assessed like other land, and the owner may deduct the amount due the State as principal on the purchase price from the assessed valuation.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 403. Land sold by the State for which no patent has been issued shall be assessed like other land, but the owner is entitled to a deduction from the assessed valuation of the amount due the State as principal on the purchase price. (Enacted by Stats. 1939, Ch. 154.)
  61. 404.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    All taxable property, other than State assessed property, must be assessed by the assessing agency of the taxing agency where the property is located.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 404. All taxable property, except State assessed property, shall be assessed by the assessing agency of the taxing agency where the property is situated. (Enacted by Stats. 1939, Ch. 154.)
  62. 405.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The assessor must assess taxable property annually, with exceptions for state-assessed property, and must mail certain assessment notices and tax bills to both lessee and lessor when property is jointly assessed on the unsecured roll.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 405. (a) Annually, the assessor shall assess all the taxable property in his county, except state-assessed property, to the persons owning, claiming, possessing, or controlling it on the lien date. The assessor may assess the property on the secured roll to the person owning, claiming, possessing or controlling it for the ensuing fiscal year. (b) The assessor may assess all taxable property in his county on the unsecured roll jointly to both the lessee and lessor of such property. (c) Notices of assessment and tax bills relating to jointly assessed property on the unsecured roll shall be mailed to both the lessee and the lessor at their latest addresses known to the assessor. (Amended by Stats. 1981, Ch. 261, Sec. 11.5.)
  63. 405.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The assessor must periodically appraise property that is not subject to Article XIII A to support full cash value or restricted value assessment.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 405.5. The assessor shall periodically appraise all property not subject to the provisions of Article XIII A of the Constitution to substantiate the judgment of its full cash value or, when provided for by law, its restricted value for uniform assessment purposes. (Amended by Stats. 1980, Ch. 1081, Sec. 5. Effective September 26, 1980.)
  64. 407.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The assessor must send a statistical statement to the board every year on the second Monday in July, and must also provide any statistical or other information the board requires.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 407. Annually, on the second Monday in July, the assessor shall transmit a statistical statement to the board, supplying any statistical information which the board may require, and shall supply from time to time any other information required by the board. (Amended by Stats. 1986, Ch. 608, Sec. 11.)
  65. 408.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Section 408 limits public access to certain assessor records, but requires the assessor to disclose or provide specific information to listed officials and to allow assessee inspection of certain assessment records.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 408. (a) Except as otherwise provided in subdivisions (b), (c), (d), (e), and (g), any information and records in the assessor’s office that are not required by law to be kept or prepared by the assessor, disabled veterans’ exemption claims, and homeowners’ exemption claims are not public documents and shall not be open to public inspection. Property receiving the homeowners’ exemption shall be clearly identified on the assessment roll. The assessor shall maintain records that shall be open to public inspection to identify those claimants who have been granted the homeowners’ exemption. (b) (1) The assessor may provide any appraisal data in the assessor’s possession to the assessor of any county. (2) The assessor shall disclose information, furnish abstracts, or permit access to all records in the assessor’s office to law enforcement agencies, the county grand jury, the board of supervisors or their duly authorized agents, employees, or representatives when conducting an investigation of the assessor’s office pursuant to Section 25303 of the Government Code, the county recorder when conducting an investigation to determine whether a documentary transfer tax is imposed, the Controller, employees of the Controller for property tax postponement purposes, probate referees, employees of the Franchise Tax Board for tax administration purposes only, the California Department of Tax and Fee Administration, staff appraisers of the Division of Financial Institutions, the Department of Transportation, the Department of General Services, the High-Speed Rail Authority, the State Board of Equalization, the State Lands Commission, the State Department of Social Services, the Department of Child Support Services, the Department of Water Resources, and other duly authorized legislative or administrative bodies of the state pursuant to their authorization to examine the records. Whenever the assessor discloses information, furnishes abstracts, or permits access to records in the assessor’s office to staff appraisers of the Department of Financial Protection and Innovation, the Department of Transportation, the Department of General Services, the High-Speed Rail Authority, the State Lands Commission, or the Department of Water Resources pursuant to this section, the department, commission, or authority shall reimburse the assessor for any costs incurred as a result. (c) Upon the request of the tax collector, the assessor shall disclose and provide to the tax collector information used in the preparation of that portion of the unsecured roll for which the taxes thereon are delinquent. The tax collector shall certify to the assessor that the tax collector needs the information requested for the enforcement of the tax lien in collecting those delinquent taxes. Information requested by the tax collector may include social security numbers, and the assessor shall recover from the tax collector the assessor’s actual and reasonable costs for providing the information. The tax collector shall add the costs described in the preceding sentence to the assessee’s delinquent tax lien and collect those costs subject to subdivision (e) of Section 2922. (d) The assessor shall, upon the request of an assessee or the assessee’s designated representative, permit the assessee or representative to inspect or copy any market data in the assessor’s possession. For purposes of this subdivision, “market data” means any information in the assessor’s possession, whether or not required to be prepared or kept by the assessor, relating to the sale of any property comparable to the property of the assessee, if the assessor bases an assessment of the assessee’s property, in whole or in part, on that comparable sale or sales. The assessor shall provide the names of the seller and buyer of each property on which the comparison is based, the location of that property, the date of the sale, and the consideration paid for the property, whether paid in money or otherwise. However, for purposes of providing market data, the assessor shall not display any document relating to the business affairs or property of another. (e) (1) With respect to information, documents, and records, other than market data as defined in subdivision (d), the assessor shall, upon request of an assessee of property or the assessee’s designated representative, permit the assessee or representative to inspect or copy all information, documents, and records, including auditors’ narrations and workpapers, whether or not required to be kept or prepared by the assessor, relating to the appraisal and the assessment of the assessee’s property, and any penalties and interest. (A) Upon written request of an assessee or the assessee’s designated representative, the assessor shall transmit the information, documents, or records described in paragraph (1) by mail, or in electronic format if the information, documents, or records are available in electronic format or have been previously digitized. This subparagraph shall not be construed or interpreted to limit the authority of the assessee or the assessee’s designated representative to also inspect or copy information, documents, or records described in paragraph (1). (B) Information, documents, and records requested by an assessee, or the assessee’s representative, shall be transmitted pursuant to subparagraph (A) within a reasonable time period. (C) The costs enumerated in subdivision (a) of Section 409 shall not apply to information, documents, or records requested by the assessee or the assessee’s designated representative if that information is transmitted in electronic format, except that any developmental or indirect costs to provide that information, including costs to acquire or compile data that is not required to be kept or prepared by the assessor, may be recovered pursuant to Section 409. (2) After enrolling an assessment, the assessor shall respond to a written request for information supporting the assessment, including, but not limited to, any appraisal and other data requested by the assessee. (3) Except as provided in Section 408.1, an assessee or the assessee’s designated representative shall not be permitted to inspect or copy information and records that also relate to the property or business affairs of another, unless that disclosure is ordered by a competent court in a proceeding initiated by a taxpayer seeking to challenge the legality of the assessment of the taxpayer’s property. (f) (1) Permission for the inspection or copying requested pursuant to subdivision (d) or (e) shall be granted as soon as reasonably possible to the assessee or the assessee’s designated representative. (2) If the assessee or the assessee’s designated representative requests the assessor to make copies of any of the requested records, the assessee shall reimburse the assessor for the reasonable costs incurred in reproducing and providing the copies. (3) If the assessor fails to permit the inspection or copying of materials or information as requested pursuant to subdivision (d) or (e) and the assessor introduces any requested materials or information at any assessment appeals board hearing, the assessee or the assessee’s representative may request and shall be granted a continuance for a reasonable period of time. The continuance shall extend the two-year period specified in subdivision (c) of Section 1604 for a period of time equal to the period of continuance. (g) Upon the written request of the tax collector, the assessor shall provide to the tax collector information for the preparation and enforcement of Part 6 (commencing with Section 3351). The tax collector shall certify to the assessor that the tax collector needs the contact information to assist with the preparation and enforcement of Part 6 (commencing with Section 3351). The assessor shall provide the information, which shall not include social security numbers. Any information provided to the tax collector pursuant to this subdivision shall not become a public record and shall not be open to public inspection. The tax collector shall reimburse the assessor for the actual and reasonable costs incurred by the assessor for providing the information to administer this subdivision. The tax collector shall add the costs described in the preceding sentence to the assessee’s delinquent taxes and include the costs incurred subject to Sections 4112 and 4672.2. The tax collector or the tax collector’s designated employee shall, under penalty of perjury, certify to the assessor that they need the information to assist with the preparation and enforcement of Part 6 (commencing with Section 3351), and that the information provided pursuant to this subdivision that is not a public record and that is not open to public inspection shall not become a public record and shall not be open to public inspection. (Amended by Stats. 2021, Ch. 432, Sec. 9. (SB 824) Effective January 1, 2022.)
  66. 408.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The assessor must keep and update a county transfer list, make it open for inspection, and may charge a limited inspection fee.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 408.1. (a) The assessor shall maintain a list of transfers of any interest in property, other than undivided interests, within the county, which have occurred within the preceding two-year period. (b) The list shall be divided into geographical areas and shall be revised on the 30th day of each calendar quarter to include all such transactions which are recorded as of the preceding quarter. (c) The list shall contain the following information: (1) Transferor and transferee, if available; (2) Assessor’s parcel number; (3) Address of the sales property; (4) Date of transfer; (5) Date of recording and recording reference number; (6) Where it is known by the assessor, the consideration paid for such property; and (7) Additional information which the assessor in his discretion may wish to add to carry out the purpose and intent of this section. Other than sales information, the assessor shall not include information on the list which relates to the business or business affairs of the owner of the property, information concerning the business carried on upon the subject property, or the income or income stream generated by the property. (d) The list shall be open to inspection by any person. The assessor may require the payment of a nonrefundable fee equal to an amount which would reimburse local agencies for their actual administrative costs incurred in such inspections or ten dollars ($10), whichever is the lesser amount. (e) The provisions of this section shall not apply to any county with a population of under 50,000 people, as determined by the 1970 federal decennial census. (f) Pursuant to Section 481, the assessor shall not include information on the list which was furnished in the change in ownership statement by the transferee and is not otherwise public information. (Repealed and added by Stats. 1980, Ch. 1349, Sec. 2.6.)
  67. 408.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    This section makes most assessor records public, requires certain homeowner-exemption records to be kept for public inspection, and limits when an assessee can inspect records about another person.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 408.2. (a) Except as otherwise provided in Sections 63.1, 69.5, 451, and 481 of this code and in the provisions listed in Section 7920.505 of the Government Code, any information and records in the assessor’s office that are required by law to be kept or prepared by the assessor, other than homeowners’ exemption claims, are public records and shall be open to public inspection. Property receiving the homeowners’ exemption shall be clearly identified on the assessment roll. The assessor shall maintain records that shall be open to public inspection to identify those claimants who have been granted the homeowners’ exemption. (b) The assessor may provide any appraisal data in the assessor’s possession to the assessor of any county and shall provide any market data in the assessor’s possession to an assessee of property or an assessee’s designated representative upon request. The assessor shall permit an assessee of property or an assessee’s designated representative to inspect at the assessor’s office any information and records, whether or not required to be kept or prepared by the assessor, relating to the appraisal and the assessment of the assessee’s property. Except as provided in Section 408.1, an assessee or an assessee’s designated representative, however, shall not be provided or permitted to inspect information and records, other than market data, which also relate to the property or business affairs of another person, unless that disclosure is ordered by a competent court in a proceeding initiated by a taxpayer seeking to challenge the legality of the taxpayer’s assessment. (c) The assessor shall disclose information, furnish abstracts, or permit access to all records in the assessor’s office to law enforcement agencies, the county grand jury, the board of supervisors or their duly authorized agents, employees, or representatives when conducting an investigation of the assessor’s office pursuant to Section 25303 of the Government Code, the Controller, probate referees, employees of the Franchise Tax Board for tax administration purposes only, the State Board of Equalization, and other duly authorized legislative or administrative bodies of the state pursuant to their authorization to examine the records. (d) For purposes of this section, “market data” means any information in the assessor’s possession, whether or not required to be prepared or kept by the assessor, relating to the sale of any property comparable to the property of the assessee, if the assessor bases the assessment of the assessee’s property, in whole or in part, on that comparable sale or sales. The assessor shall provide the names of the seller and buyer of each property on which the comparison is based, the location of that property, the date of the sale, and the consideration paid for the property, whether paid in money or otherwise, but for purposes of providing market data, the assessor shall not display any document relating to the business affairs or property of another. (e) This section applies only to a county with a population that exceeds 4,000,000. (Amended by Stats. 2021, Ch. 615, Sec. 410. (AB 474) Effective January 1, 2022. Operative January 1, 2023, pursuant to Sec. 463 of Stats. 2021, Ch. 615.)
  68. 408.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The assessor must keep property characteristics information open to public inspection, except where other listed sections apply. The assessor may also charge a fee tied to the actual cost of developing and providing the information when it is requested.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 408.3. (a) Except as otherwise provided in Sections 451 and 481 and in the provisions listed in Section 7920.505 of the Government Code, property characteristics information maintained by the assessor is a public record and shall be open to public inspection. (b) For purposes of this section, “property characteristics,” includes, but is not limited to, the year of construction of improvements to the property, their square footage, the number of bedrooms and bathrooms of all dwellings, the property’s acreage, and other attributes of or amenities to the property, such as swimming pools, views, zoning classifications or restrictions, use code designations, and the number of dwelling units of multiple family properties. (c) (1) Notwithstanding subdivision (a) of Section 7922.530 of the Government Code or any other provision of law, if the assessor provides property characteristics information at the request of any party, the assessor may require that a fee reasonably related to the actual cost of developing and providing the information be paid by the party receiving the information. (2) The actual cost of providing the information is not limited to duplication or production costs, but may include recovery of developmental and indirect costs, as overhead, personnel, supply, material, office, storage, and computer costs. All revenue collected by the assessor for providing information under this section shall be used solely to support, maintain, improve, and provide for the creation, retention, automation, and retrieval of assessor information. (d) The Legislature finds and declares that information concerning property characteristics is maintained solely for assessment purposes and is not continuously updated by the assessor. Therefore, neither the county nor the assessor shall incur any liability for errors, omissions, or approximations with respect to property characteristics information provided by the assessor to any party pursuant to this section. Further, this subdivision shall not be construed to imply liability on the part of the county or the assessor for errors, omissions, or other defects in any other information or records provided by the assessor pursuant to the provisions of this part. (Amended by Stats. 2021, Ch. 615, Sec. 411. (AB 474) Effective January 1, 2022. Operative January 1, 2023, pursuant to Sec. 463 of Stats. 2021, Ch. 615.)
  69. 408.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The assessor must share certain assessment records and information with designated city finance employees for specified tax investigations and enforcement, and the city must reimburse the assessor’s costs.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 408.4. (a) The assessor shall disclose information, furnish abstracts, or permit access to all records in his or her office to designated employees of a city’s finance office when conducting an investigation to determine whether a documentary transfer tax should be imposed for an unrecorded change in control or ownership of property. (b) Upon the written request of a designated employee of a city’s finance office, the assessor shall provide to the designated employee of a city’s finance office information for the preparation and enforcement of Part 6.7 (commencing with Section 11901) of Division 2. The information provided by the assessor shall not include social security numbers. The designated employee of a city’s finance office shall, under penalty of perjury, certify to the assessor that he or she needs the information to assist with the preparation and enforcement of Part 6.7 (commencing with Section 11901) of Division 2 and that the information provided pursuant to this subdivision that is not public record and that is not open to public inspection shall not become public record and shall not be open to public inspection. (c) Whenever the assessor discloses information, furnishes abstracts, or permits access to records in his or her office to designated employees of a city’s finance office pursuant to this subdivision, the city shall reimburse the assessor for any costs incurred as a result thereof. (Added by Stats. 2011, Ch. 320, Sec. 1. (AB 563) Effective January 1, 2012.)
  70. 409.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    A county may charge a fee for assessor information or records the assessor is not legally required to prepare or keep, if the fee reflects actual development and providing costs.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Requirements [401 - 409] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 409. (a) (1) Notwithstanding subdivision (a) of Section 7922.530 of the Government Code or any other statutory provision, if the assessor, pursuant to the request of any party, provides information or records that the assessor is not required by law to prepare or keep, the county may require that a fee reasonably related to the actual cost of developing and providing that information be paid by the party receiving the information. (2) The actual cost of providing the information is not limited to duplication or reproduction costs, but may include recovery of developmental and indirect costs, such as overhead, personnel, supply, material, office, storage, and computer costs. (3) It is the intent of this section that the county may impose this fee for information and records maintained for county use, as well as for information and records not maintained for county use. (4) Nothing herein shall be construed to require an assessor to provide information to any party beyond that the assessor is otherwise statutorily required to provide. (b) For purposes of this section, “market data,” as defined in Section 408.1, shall be deemed to be information the assessor is required by law to prepare or keep when requested by the assessee or a designated representative of the assessee. (c) This section shall not apply to requests of the State Board of Equalization for information. (Amended by Stats. 2021, Ch. 615, Sec. 412. (AB 474) Effective January 1, 2022. Operative January 1, 2023, pursuant to Sec. 463 of Stats. 2021, Ch. 615.)
  71. 41.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Bills introduced on or after January 1, 2020 that create a new tax expenditure or exempt taxes must include stated goals, performance indicators, and data collection requirements, unless a gross income exclusion qualifies for the listed exception.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 41. (a) (1) Notwithstanding any other law, and except as provided in paragraph (2), any bill, introduced on or after January 1, 2020, that would authorize a new tax expenditure under Part 10 (commencing with Section 17001) of Division 2, Part 11 (commencing with Section 23001) of Division 2, or both, or that would authorize an exemption from the taxes imposed by Part 1 (commencing with Section 6001) of Division 2, shall contain all of the following: (A) Specific goals, purposes, and objectives that the tax expenditure will achieve. (B) Detailed performance indicators for the Legislature to use when measuring whether the tax expenditure meets the goals, purposes, and objectives stated in the bill. (C) Data collection requirements to enable the Legislature to determine whether the tax expenditure is meeting, failing to meet, or exceeding those specific goals, purposes, and objectives. The requirements shall include the specific data and baseline measurements to be collected and remitted in each year the tax expenditure is in effect, in order for the Legislature to measure the change in performance indicators, and the specific taxpayers, state agencies, or other entities required to collect and remit data. (2) A bill that would authorize a new tax expenditure that is a gross income exclusion shall be exempt from including the information in subparagraphs (B) and (C) of paragraph (1), if the Legislature determines there is no available data to collect and report. (b) For purposes of this section, “tax expenditure” means a credit, deduction, exclusion, exemption, or any other tax benefit as provided for by the state. (c) Taxpayer information collected pursuant to this section is subject to Sections 7056.5 and 19542. (Amended by Stats. 2024, Ch. 124, Sec. 1. (AB 3289) Effective January 1, 2025.)
  72. 410.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.3. Assessment of Implements of Husbandry [410 - 414] ( Article 1.3 added by Stats. 1970, Ch. 973. )

    Verify source ↗

    The Legislature states that this article is meant to create a uniform system for assessing all implements of husbandry in the state, no matter where they are located.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.3. Assessment of Implements of Husbandry [410 - 414] ( Article 1.3 added by Stats. 1970, Ch. 973. ) ## 410. It is the intent of the Legislature in enacting this article to provide for a uniform system of assessment of all implements of husbandry in this state, regardless of where located. (Added by Stats. 1970, Ch. 973.)
  73. 41001.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    This section says the part is known as the “Emergency Telephone Users Surcharge Act.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. ) ## 41001. This part is known and may be cited as the “Emergency Telephone Users Surcharge Act”. (Added by Stats. 1976, Ch. 443.)
  74. 41002.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    The definitions in this chapter govern how this part is interpreted, unless the context requires otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. ) ## 41002. Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part. (Added by Stats. 1976, Ch. 443.)
  75. 41003.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    This section defines “Person” broadly, but excludes nonprofit hospitals, nonprofit educational organizations, and public agencies.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. ) ## 41003. “Person” includes an individual, firm, partnership, joint venture, limited liability company, association, cooperative organization, fraternal organization, nonprofit organization, corporation, estate, trust, business or common law trust, receiver, assignee for the benefit of creditors, trustee or trustee in bankruptcy. “Person” does not include a nonprofit hospital, nonprofit educational organization, or a public agency. (Amended by Stats. 1994, Ch. 1200, Sec. 73. Effective September 30, 1994.)
  76. 41004.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    This section defines “Department” as the California Department of Tax and Fee Administration.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. ) ## 41004. “Department” means the California Department of Tax and Fee Administration. (Repealed and added by Stats. 2019, Ch. 54, Sec. 2. (SB 96) Effective July 1, 2019.)
  77. 41005.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    “In this state” means the State of California, including territory within its exterior limits that is owned by or ceded to the United States.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. ) ## 41005. “In this state” means within the exterior limits of the State of California and includes all territory within those limits owned by or ceded to the United States of America. (Added by Stats. 1974, Ch. 443.)
  78. 41006.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    “Public agency” is defined to include the state and certain local or public entities that provide, or may provide, emergency services.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. ) ## 41006. “Public agency” means this state, and any city, county, city and county, municipal corporation, public district, or public authority located in whole or in part within this state which provides or has authority to provide firefighting, police, ambulance, medical, or other emergency services. (Added by Stats. 1976, Ch. 443.)
  79. 41007.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    This section defines “service supplier” and states that the section becomes operative on January 1, 2020.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. ) ## 41007. (a) “Service supplier” shall mean a person supplying an access line to a service user in this state. (b) This section shall become operative on January 1, 2020. (Repealed (in Sec. 3) and added by Stats. 2019, Ch. 54, Sec. 4. (SB 96) Effective July 1, 2019. Section operative January 1, 2020, by its own provisions.)
  80. 41007.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    This section defines “access line” to include wireline, wireless, and certain VoIP service lines.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. ) ## 41007.1. “Access line” shall mean any of the following: (a) A wireline communications service line. (b) A wireless communications service line. (c) A VoIP service line, as defined by Section 41016.5 as added by the act adding this section. (Added by Stats. 2019, Ch. 54, Sec. 5. (SB 96) Effective July 1, 2019.)
  81. 41007.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    This section defines “wireline communications service” for surcharge purposes and includes certain 988-capable local exchange services starting January 1, 2023.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. ) ## 41007.2. (a) “Wireline communications service” shall mean a local exchange service provided at a physical location in this state that allows the user to make an outbound communication to the 911 emergency communications system. (b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020): (1) A wireline communications service access line does not include a direct inward dialing number, extension, or other similar feature that routes an inbound call and cannot provide access to the 911 emergency communications system. (2) The number of surcharges imposed shall not exceed the total number of concurrent outbound calls that can be placed to the emergency communications system at a single point of time. (c) This definition shall apply only to this part. (d) Commencing January 1, 2023, a “wireline communications service” shall include a local exchange service provided at a physical location in this state that allows the user to make an outbound communication to the 988 Suicide and Crisis Lifeline, as defined in the Miles Hall Lifeline and Suicide Prevention Act (Article 6.3 (commencing with Section 53123.1) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code). (Amended by Stats. 2023, Ch. 511, Sec. 19. (SB 889) Effective January 1, 2024.)
  82. 41007.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    This section defines “wireless communications service line” and excludes prepaid mobile telephony service; starting January 1, 2023, it also includes service that can place outbound calls to 988.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. ) ## 41007.3. (a) (1) (A) “Wireless communications service line” shall mean a telecommunications service provided to an end user with a place of primary use in this state that allows the end user to make an outbound communication to the 911 emergency communications system. (B) Commencing January 1, 2023, a “wireless communications service line” shall include a telecommunications service provided to an end user with a place of primary use in this state that allows the user to make an outbound communication to the 988 Suicide and Crisis Lifeline, as defined in the Miles Hall Lifeline and Suicide Prevention Act (Article 6.3 (commencing with Section 53123.1) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code). (2) A wireless communications service line shall not include prepaid mobile telephony service. (b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020), not more than one 911 surcharge and one 988 surcharge may be imposed per wireless communications service line number assigned to an end user of mobile telecommunications service. (c) The definition of “wireless communication services line” shall apply only to this part. (Amended by Stats. 2022, Ch. 747, Sec. 6. (AB 988) Effective September 29, 2022.)
  83. 41007.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    “Purchase” includes transfers of title or possession, exchanges, and barters, whether conditional or not.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. ) ## 41007.4. “Purchase” means any transfer of title or possession, exchange, or barter, conditional or otherwise. (Added by Stats. 2019, Ch. 54, Sec. 8. (SB 96) Effective July 1, 2019.)
  84. 41007.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    This section defines key terms used in this part, including “prepaid consumer,” “prepaid mobile telephony services,” “retail transaction,” and “seller.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. ) ## 41007.5. For purposes of this part, all of the following definitions shall apply: (a) “Prepaid consumer” means a person who purchases prepaid mobile telephony services in a retail transaction. (b) “Prepaid mobile telephony services” means the right to utilize a mobile device for mobile telecommunications services or information services, including the download of digital products delivered electronically, content, and ancillary services, or both telecommunications services and information services, that must be purchased in advance of usage in predetermined units or dollars. For these purposes, “telecommunications service” and “information service” have the same meanings as defined in Section 153 of Title 47 of the United States Code. (c) “Retail transaction” means the purchase of prepaid mobile telephony services, either alone or in combination with mobile data or other services, from a seller for any purpose other than resale in the regular course of business. (d) “Seller” means a person that sells prepaid mobile telephony service to a person in a retail transaction. (Added by Stats. 2019, Ch. 54, Sec. 9. (SB 96) Effective July 1, 2019.)
  85. 41008.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    In this part, “month” means a calendar month.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. ) ## 41008. As used in this part, “month” shall mean a calendar month. (Added by Stats. 1976, Ch. 443.)
  86. 41009.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    This section defines “service user” and states the section becomes operative on January 1, 2020.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. ) ## 41009. (a) “Service user” means any person that subscribes for the right to utilize an access line in this state who is required to pay a surcharge under the provisions of this part. (b) This section shall become operative on January 1, 2020. (Repealed (in Sec. 10) and added by Stats. 2019, Ch. 54, Sec. 11. (SB 96) Effective July 1, 2019. Section operative January 1, 2020, by its own provisions.)
  87. 4101.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Tax-defaulted property may be redeemed until the right of redemption is terminated.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 4101. Tax-defaulted property may be redeemed until the right of redemption is terminated. (Amended by Stats. 1984, Ch. 988, Sec. 69. Effective September 11, 1984.)
  88. 4101.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The tax collector may notify the property owner that the property is tax-defaulted.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 4101.5. The tax collector may provide notification of the tax defaulted status of the property to the property owner. This notice is in addition to the notification required by Section 2612. (Added by Stats. 1995, Ch. 527, Sec. 11. Effective January 1, 1996.)
  89. 41010.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    This section defines “access line in this state” as a telephone line tied to a California billing address.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. ) ## 41010. “Access line in this state” means a telephone line, as defined in Section 233 of the Public Utilities Code, associated with a billing address located in California. (Repealed and added by Stats. 2021, Ch. 432, Sec. 43. (SB 824) Effective January 1, 2022.)
  90. 41012.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    “Public telephone” is defined as any coin-operated telephone provided by the serving telephone company and accessible to the public.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. ) ## 41012. “Public telephone” means any coin-operated telephone provided by the serving telephone company accessible to the public. (Added by Stats. 1976, Ch. 443.)
  91. 41013.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    This section defines “surcharge” as a tax or taxes levied by the state, and says that from January 1, 2023, the term refers to two separate charges tied to 911 and 988 service.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. ) ## 41013. “Surcharge” means a tax or taxes levied by this state. Commencing January 1, 2023, “surcharge,” or “surcharges” as used in this part, refers to two separate charges, one related to 911 service and one related to 988 service. (Amended by Stats. 2022, Ch. 747, Sec. 7. (AB 988) Effective September 29, 2022.)
  92. 41016.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    This section defines “VoIP service” and says how it is treated for the emergency telephone users surcharge rules.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. ) ## 41016.5. (a) “VoIP service” means any service that satisfies the requirements set forth in paragraph (1) and (2). (1) Does all of the following: (A) Enables real-time, two-way voice communication that originates from and terminates to the user’s location using Internet Protocol (IP) or any successor protocol. (B) Requires a broadband connection from the user’s location. (C) Permits users, generally, to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network. (2) Does at least one of the following: (A) Requires Internet Protocol-compatible customer premises equipment (CPE). (B) When necessary, is converted to or from transmission control protocol (TCP)/IP by the service user’s service supplier before or after being switched by the public switched telephone network. (C) Is a service that the Federal Communications Commission (FCC) has affirmatively required to provide 911 service. (b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020), both of the following shall apply: (1) A VoIP service line does not include a direct inward dialing number, extension, or other similar feature that routes an inbound call and cannot provide direct access to the 911 emergency communications system. (2) The number of surcharges imposed shall not exceed the total number of concurrent outbound calls that can be placed to the emergency communications system at a single point of time. (c) This definition shall only apply to this part. (d) This section shall become operative on January 1, 2020. (Repealed (in Sec. 12) and added by Stats. 2019, Ch. 54, Sec. 13. (SB 96) Effective July 1, 2019. Section operative January 1, 2020, by its own provisions.)
  93. 41019.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    This section says VoIP is defined for this section only, and states that VoIP-related telephonic communications should not be regulated by Senate Bill 1040 for this purpose.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 1. General Provisions and Definitions [41001 - 41019.5] ( Chapter 1 added by Stats. 1976, Ch. 443. ) ## 41019.5. (a) It is the intent of the Legislature that telephone quality communication utilizing VoIP shall not be regulated by the enactment of Senate Bill 1040 of the 2007–08 Regular Session. The sole purpose of this act is to ensure that all forms of telephonic quality communications that connect to the “911” emergency system contribute to the State Emergency Telephone Number Account and that this act may not be used by a court or administrative body for any purpose other than to interpret and apply this part. (b) For purposes of this section only, “VoIP” means any service that: (1) Enables real-time or two-way voice communication that originates or terminates from the user’s location using IP or any successor protocol. (2) Uses a broadband connection from the user’s location, including any service that permits users, generally, to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network. (Added by Stats. 2008, Ch. 17, Sec. 6. Effective May 21, 2008.)
  94. 4102.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    To redeem, the required amount must be paid in lawful U.S. money, including prior defaulted taxes, delinquent penalties and costs, redemption penalties, and any applicable redemption fee.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 4102. The amount necessary to redeem shall be paid in lawful money of the United States and is the sum of the following: (a) The total amount of all prior year defaulted taxes. (b) Delinquent penalties and costs. (c) Redemption penalties. (d) A redemption fee of one dollar and fifty cents ($1.50) on each separately valued parcel tax defaulted after June 13, 1947, and prior to June 13, 1969. A redemption fee of two dollars ($2) on each separately valued parcel tax defaulted after June 12, 1969, and prior to January 1, 1979. A redemption fee of five dollars ($5) on each separately valued parcel tax defaulted after January 1, 1979, and prior to January 1, 1984, and a redemption fee of fifteen dollars ($15) on and after that date. On property tax defaulted prior to June 13, 1947, there shall be no redemption fee collected. (Amended by Stats. 1992, Ch. 523, Sec. 30. Effective January 1, 1993.)
  95. 41020.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 2. The Surcharges [41020 - 41041] ( Heading of Chapter 2 amended by Stats. 2022, Ch. 747, Sec. 8. ) ## ARTICLE 1. Imposition of the Surcharges [41020 - 41028] ( Heading of Article 1 amended by Stats. 2022, Ch. 747, Sec. 9. )

    Verify source ↗

    This section imposes 911 and 988 surcharges on certain access lines and prepaid mobile telephony purchases, and requires service users or prepaid consumers to pay them, subject to stated out-of-state exceptions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 2. The Surcharges [41020 - 41041] ( Heading of Chapter 2 amended by Stats. 2022, Ch. 747, Sec. 8. ) ## ARTICLE 1. Imposition of the Surcharges [41020 - 41028] ( Heading of Article 1 amended by Stats. 2022, Ch. 747, Sec. 9. ) ## 41020. (a) (1) (A) On and after January 1, 2020, a 911 surcharge is hereby imposed on each access line for each month or part thereof for which a service user subscribes with a service supplier, at an amount determined under Article 2 (commencing with Section 41030). Beginning January 1, 2023, a separate 988 surcharge is hereby imposed on each access line for each month or part thereof for which a service user subscribes with a service supplier, at an amount determined under Article 2 (commencing with Section 41030). (B) The surcharges shall be paid by the service user as hereinafter provided. (2) On and after January 1, 2020, the purchase of prepaid mobile telephony services in this state shall be subject to the 911 surcharge set forth under Article 2 (commencing with Section 41030). The surcharge shall be paid by the prepaid consumer in accordance with Section 41028 and remitted and administered in accordance with this part. Beginning January 1, 2023, a separate 988 surcharge is hereby imposed on the purchase of prepaid mobile telephony services, at an amount determined under Article 2 (commencing with Section 41030). (b) The surcharges imposed shall not apply to either of the following: (1) In accordance with the Mobile Telecommunications Sourcing Act (Public Law 106-252), which is incorporated herein by reference, to any charges for mobile telecommunications services billed to a customer where those services are provided, or deemed provided, to a customer whose place of primary use is outside this state. Mobile telecommunications services shall be deemed provided by a customer’s home service provider to the customer if those services are provided in a taxing jurisdiction to the customer, and the charges for those services are billed by or for the customer’s home service provider. (2) To any charges for VoIP service billed to a customer where those services are provided to a customer whose place of primary use of VoIP service is outside this state. (c) For purposes of this section: (1) “Charges for mobile telecommunications services” means any charge for, or associated with, the provision of commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999, or any charge for, or associated with, a service provided as an adjunct to a commercial mobile radio service, that is billed to the customer by or for the customer’s home service provider, regardless of whether individual transmissions originate or terminate within the licensed service area of the home service provider. (2) “Customer” means (A) the person or entity that contracts with the home service provider for mobile telecommunications services, or with a VoIP service provider for VoIP service, or (B) if the end user of mobile telecommunications services or VoIP service is not the contracting party, the end user of the mobile telecommunications service or VoIP service. This paragraph applies only for the purpose of determining the place of primary use. The term “customer” does not include (A) a reseller of mobile telecommunications service or VoIP communication service, or (B) a serving carrier under an arrangement to serve the mobile customer outside the home service provider’s licensed service area. (3) “Home service provider” means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile telecommunications services. (4) “Licensed service area” means the geographic area in which the home service provider is authorized by law or contract to provide commercial mobile radio service to the customer. (5) “Mobile telecommunications service” means commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999. (6) “Place of primary use” means the street address representative of where the customer’s use of the mobile telecommunications service or VoIP service primarily occurs, that must be: (A) The residential street address or the primary business street address of the customer. (B) With respect to mobile telecommunications service, within the licensed service area of the home service provider. (7) (A) “Reseller” means a provider who purchases telecommunications services or VoIP service from another telecommunications service provider or VoIP service and then resells the services, or uses the services as a component part of, or integrates the purchased services into, a mobile telecommunications service or VoIP service. (B) “Reseller” does not include a serving carrier with which a home service provider arranges for the services to its customers outside the home service provider’s licensed service area. (8) “Serving carrier” means a facilities-based carrier providing mobile telecommunications service to a customer outside a home service provider’s or reseller’s licensed area. (9) “Taxing jurisdiction” means any of the several states, the District of Columbia, or any territory or possession of the United States, any municipality, city, county, township, parish, transportation district, or assessment jurisdiction, or any other political subdivision within the territorial limits of the United States with the authority to impose a tax, charge, or fee. (10) “VoIP service provider” means that provider of VoIP service with whom the end user customer contracts for the provision of VoIP services for the customer’s own use and not for resale. (Amended by Stats. 2022, Ch. 747, Sec. 10. (AB 988) Effective September 29, 2022.)
  96. 41021.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 2. The Surcharges [41020 - 41041] ( Heading of Chapter 2 amended by Stats. 2022, Ch. 747, Sec. 8. ) ## ARTICLE 1. Imposition of the Surcharges [41020 - 41028] ( Heading of Article 1 amended by Stats. 2022, Ch. 747, Sec. 9. )

    Verify source ↗

    Service suppliers must collect the surcharge from each service user when they bill the user, with a special rule when more than one supplier provides the service.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 2. The Surcharges [41020 - 41041] ( Heading of Chapter 2 amended by Stats. 2022, Ch. 747, Sec. 8. ) ## ARTICLE 1. Imposition of the Surcharges [41020 - 41028] ( Heading of Article 1 amended by Stats. 2022, Ch. 747, Sec. 9. ) ## 41021. (a) A service supplier shall collect the surcharges from each service user at the time it collects its billings from the service user. The duty to collect the surcharges from a service user shall commence with the beginning of the first regular billing period applicable to that person which starts on or after the operative date of the surcharge imposed by this part. If the stations or lines of more than one service supplier are utilized in furnishing the telephone communication services to the service user, the service supplier that bills the customer shall collect the surcharges from the customer. (b) Only one payment per month under this part shall be required with respect to the surcharges on an access line. (Amended by Stats. 2023, Ch. 511, Sec. 20. (SB 889) Effective January 1, 2024.)
  97. 41022.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 2. The Surcharges [41020 - 41041] ( Heading of Chapter 2 amended by Stats. 2022, Ch. 747, Sec. 8. ) ## ARTICLE 1. Imposition of the Surcharges [41020 - 41028] ( Heading of Article 1 amended by Stats. 2022, Ch. 747, Sec. 9. )

    Verify source ↗

    A service supplier must list each required surcharge separately on bills, unless it chooses to combine the 911 and 988 surcharges into one line item; if it does, the bill must label it “911/988 Surcharge,” and the supplier must remit the two surcharges separately to the department.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 2. The Surcharges [41020 - 41041] ( Heading of Chapter 2 amended by Stats. 2022, Ch. 747, Sec. 8. ) ## ARTICLE 1. Imposition of the Surcharges [41020 - 41028] ( Heading of Article 1 amended by Stats. 2022, Ch. 747, Sec. 9. ) ## 41022. (a) The surcharges required to be collected by the service supplier shall each be added to and stated separately in its billings to the service user. (b) Notwithstanding subdivision (a), a service supplier may elect to combine the 911 and 988 surcharges into a single-line item on the service user billing. If the service supplier elects to combine the surcharges, the combined surcharge shall be labeled as the “911/988 Surcharge” on the service user’s bill. The service supplier shall remit the combined surcharges to the department in separate amounts for each surcharge on forms prescribed by the department. (Amended by Stats. 2022, Ch. 747, Sec. 12. (AB 988) Effective September 29, 2022.)
  98. 41023.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 2. The Surcharges [41020 - 41041] ( Heading of Chapter 2 amended by Stats. 2022, Ch. 747, Sec. 8. ) ## ARTICLE 1. Imposition of the Surcharges [41020 - 41028] ( Heading of Article 1 amended by Stats. 2022, Ch. 747, Sec. 9. )

    Verify source ↗

    A service supplier must treat certain collected surcharge amounts as debts owed to the state, may refund overcollected amounts to the service user, and may claim a credit for that refund if the claim is made within three years of the overpayment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 2. The Surcharges [41020 - 41041] ( Heading of Chapter 2 amended by Stats. 2022, Ch. 747, Sec. 8. ) ## ARTICLE 1. Imposition of the Surcharges [41020 - 41028] ( Heading of Article 1 amended by Stats. 2022, Ch. 747, Sec. 9. ) ## 41023. The surcharges required to be collected by the service supplier, and any amount unreturned to the service user that is not owed as part of the surcharges but was collected from the service user under the representation by the service supplier that it was owed as part of the surcharges, constitute debts owed by the service supplier to this state. A service supplier that has collected any amount of surcharges in excess of the amount of surcharges imposed by this part and actually due from a service user, may refund that amount to the service user, even though the surcharge amounts have already been paid over to the department and a corresponding credit or refund has not yet been secured. The service supplier may claim credit for that overpayment refund against the amount of surcharges imposed by this part that is due upon any other return, providing that credit is claimed in a return dated no later than three years from the date of overpayment. (Amended by Stats. 2022, Ch. 747, Sec. 13. (AB 988) Effective September 29, 2022.)
  99. 41024.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 2. The Surcharges [41020 - 41041] ( Heading of Chapter 2 amended by Stats. 2022, Ch. 747, Sec. 8. ) ## ARTICLE 1. Imposition of the Surcharges [41020 - 41028] ( Heading of Article 1 amended by Stats. 2022, Ch. 747, Sec. 9. )

    Verify source ↗

    Service users are liable for the surcharges until they are paid, but paying a registered service supplier relieves further liability. Service suppliers must report certain uncollected amounts and identifying details to the department, and unpaid collected surcharges are treated as a debt owed to the state.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 2. The Surcharges [41020 - 41041] ( Heading of Chapter 2 amended by Stats. 2022, Ch. 747, Sec. 8. ) ## ARTICLE 1. Imposition of the Surcharges [41020 - 41028] ( Heading of Article 1 amended by Stats. 2022, Ch. 747, Sec. 9. ) ## 41024. Every service user in this state is liable for the surcharges until they have been paid to this state, except that payment to a service supplier registered under this part is sufficient to relieve the service user from further liability for the surcharges. Any surcharge collected from a service user that has not been remitted to the department shall be deemed a debt owed to the state by the person required to collect and remit that surcharge. Nothing in this part shall impose any obligation upon a service supplier to take any legal action to enforce the collection of the surcharges imposed by this part. The service supplier shall provide the department with amounts uncollected which total three dollars ($3) or more on a cumulative basis with respect to a single service user along with the names, addresses, and reasons of the service users refusing to pay the surcharges imposed by this part. (Amended by Stats. 2022, Ch. 747, Sec. 14. (AB 988) Effective September 29, 2022.)
  100. 41027.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 2. The Surcharges [41020 - 41041] ( Heading of Chapter 2 amended by Stats. 2022, Ch. 747, Sec. 8. ) ## ARTICLE 1. Imposition of the Surcharges [41020 - 41028] ( Heading of Article 1 amended by Stats. 2022, Ch. 747, Sec. 9. )

    Verify source ↗

    This section says the surcharge rules must not be read to impose a surcharge on access lines or prepaid mobile telephony services when that would violate federal or state law.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 2. The Surcharges [41020 - 41041] ( Heading of Chapter 2 amended by Stats. 2022, Ch. 747, Sec. 8. ) ## ARTICLE 1. Imposition of the Surcharges [41020 - 41028] ( Heading of Article 1 amended by Stats. 2022, Ch. 747, Sec. 9. ) ## 41027. Nothing in this part shall be construed as imposing a surcharge upon access lines or on the purchase of prepaid mobile telephony services if imposition of that surcharge would be in violation of the Constitution of the United States, the United States Code, or the laws of the state. (Amended by Stats. 2021, Ch. 432, Sec. 56. (SB 824) Effective January 1, 2022.)
  101. 41028.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 2. The Surcharges [41020 - 41041] ( Heading of Chapter 2 amended by Stats. 2022, Ch. 747, Sec. 8. ) ## ARTICLE 1. Imposition of the Surcharges [41020 - 41028] ( Heading of Article 1 amended by Stats. 2022, Ch. 747, Sec. 9. )

    Verify source ↗

    Sellers must collect and remit the prepaid mobile telephony surcharge, separately state it on receipts or electronically, and may combine the 911 and 988 charges as one labeled line item.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 2. The Surcharges [41020 - 41041] ( Heading of Chapter 2 amended by Stats. 2022, Ch. 747, Sec. 8. ) ## ARTICLE 1. Imposition of the Surcharges [41020 - 41028] ( Heading of Article 1 amended by Stats. 2022, Ch. 747, Sec. 9. ) ## 41028. (a) (1) On and after January 1, 2020, the surcharge amounts imposed by Section 41020 on the purchase of prepaid mobile telephony services in this state shall be collected by a seller from each prepaid consumer at the time of each retail transaction in this state. The surcharges shall be imposed at an amount as determined under Article 2 (commencing with Section 41030) on each retail transaction that occurs in this state. (2) (A) The amount of the surcharges shall be separately stated on an invoice, receipt, or other similar document that is provided to the prepaid consumer of mobile telephony services by the seller, or otherwise disclosed electronically to the prepaid consumer, at the time of the retail transaction. (B) Notwithstanding subparagraph (A), a seller may elect to combine the 911 and 988 surcharges into a single-line item. If the seller elects to combine the surcharges, the combined surcharge shall be labeled as the “911/988 Surcharge” on the invoice, receipt, or other similar document that is provided to the prepaid consumer of mobile telephony services by the seller, or otherwise disclosed electronically to the prepaid consumer, at the time of the retail transaction. The seller shall remit the combined surcharges to the department in separate amounts for each surcharge on forms prescribed by the department. (b) (1) The surcharges that are required to be collected by a seller and any amount unreturned to the prepaid consumer of mobile telephony services that is not owed as part of the surcharges, but was collected from the prepaid consumer under the representation by the seller that it was owed as part of the surcharges, constitutes debts owed by the seller to this state. (2) A seller that has collected any amount of surcharge in excess of the amount of the surcharges imposed by this part and actually due from a prepaid consumer may refund that amount to the prepaid consumer, even though the surcharge amounts have already been paid over to the department and a corresponding credit or refund has not yet been secured. The seller may claim credit for that overpayment refund against the amount of surcharges imposed by this part that is due upon any other return, providing that credit is claimed in a return dated no later than three years from the date of overpayment. (c) (1) Every prepaid consumer of prepaid mobile telephony services in this state is liable for the surcharges until they have been paid to this state, except that payment to a seller registered under this part relieves the prepaid consumer from further liability for the surcharges. Any surcharge collected from a prepaid consumer that have not been remitted to the department shall be a debt owed to the state by the person required to collect and remit the surcharges. Nothing in this part shall impose any obligation upon a seller to take any legal action to enforce the collection of the surcharge imposed by this section. (2) A credit shall be allowed against, but shall not exceed, the surcharge amounts imposed on any prepaid consumer of mobile telephony services by this part to the extent that the prepaid consumer has paid surcharges on the purchase to any other state, political subdivision thereof, or the District of Columbia. The credit shall be apportioned to the charges against which it is allowed in proportion to the amounts of those charges. (d) A seller is relieved from liability to collect the surcharges imposed by this part that became due and payable, insofar as the base upon which the surcharges are imposed is represented by accounts that have been found to be worthless and charged off for income tax purposes by the seller or, if the seller is not required to file income tax returns, charged off in accordance with generally accepted accounting principles. A seller that has previously paid the surcharges may, under rules and regulations prescribed by the department take as a deduction on its return the amount found worthless and charged off by the seller. If any such accounts are thereafter in whole or in part collected by the seller, the amounts so collected shall be included in the first return filed after such collection and the surcharges shall be paid with the return. (e) For purposes of this section, a retail transaction occurs in the state under any of the following circumstances: (1) The prepaid consumer makes the retail transaction in person at a business location in the state (point-of-sale transaction). (2) If paragraph (1) is not applicable, the prepaid consumer’s address is in the state (known-address transaction). A known-address transaction occurs in the state under any of the following circumstances: (A) The retail sale involves shipping of an item to be delivered to, or picked up by, the prepaid consumer at a location in the state. (B) If the prepaid consumer’s address is known by the seller to be in the state, including if the seller’s records maintained in the ordinary course of business indicate that the prepaid consumer’s address is in the state and the records are not made or kept in bad faith. (C) The prepaid consumer provides an address during consummation of the retail transaction that is in the state, including an address provided with respect to the payment instrument if no other address is available and the address is not given in bad faith. (3) If an address is not available to the seller to determine whether any of the circumstances in paragraph (2) exist, the transaction will be deemed to be a known-address transaction occurring in this state if the mobile telephone number is associated with a location in this state. (f) The surcharge amounts imposed under this section shall be remitted by every seller, except a service supplier, as prescribed under Part 1 (commencing with Section 6001), along with a return filed using electronic media. The department shall administer such remittance and returns as prescribed under Part 1 (commencing with Section 6001). (g) Notwithstanding Article 1.1 (commencing with Section 41060) of Chapter 4, any seller, except a service supplier, required, or that elects, to remit amounts due under Part 1 (commencing with Section 6001) by electronic funds transfer pursuant to Article 1.2 (commencing with Section 6479.3) of Chapter 5 of Part 1 shall remit the surcharge upon prepaid mobile telephony service amounts due under this section by electronic funds transfer. (h) The purchase in a retail transaction in this state of prepaid mobile telephony services, either alone or in combination with mobile data or other services, by a prepaid consumer is exempt from the surcharges if all of the following apply: (1) The prepaid consumer is certified as eligible for the state lifeline program or federal lifeline program. (2) The seller is authorized to provide lifeline service under the state lifeline program or federal lifeline program. (Amended by Stats. 2023, Ch. 511, Sec. 21. (SB 889) Effective January 1, 2024.)
  102. 4103.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Redemption penalties accrue at 1.5% per month on defaulted taxes, starting on specified July 1 dates and continuing until redemption.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 4103. (a) Redemption penalties are the sum of the following: (1) Beginning July 1st of the year of the declaration of tax default, on the declared amount of defaulted taxes at the rate of 11/2 percent a month to the time of redemption. If the last day of any month falls on a Saturday, Sunday, or legal holiday, the additional penalty of 11/2 percent shall attach after the close of business on the next business day. (2) Beginning July 1st of each subsequent year, on the unpaid taxes for which the property would have been declared in default if there had not been a previous declaration, 11/2 percent a month to the time of redemption. If the last day of any month falls on Saturday, Sunday, or a legal holiday, the additional penalty of 11/2 percent shall attach after 5 p.m. on the next business day. If the board of supervisors, by adoption of an ordinance or resolution, closes the county’s offices for business prior to the time of delinquency on the “next business day” or for that whole day, that day shall be considered a legal holiday for purposes of this section. (b) For purposes of an administrative hearing or any claim in a bankruptcy proceeding pertaining to the property being redeemed, the assessment of penalties determined pursuant to subdivision (a) with respect to the redemption of that property constitutes the assessment of interest. (Amended by Stats. 1996, Ch. 800, Sec. 16. Effective January 1, 1997.)
  103. 41030.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 2. The Surcharges [41020 - 41041] ( Heading of Chapter 2 amended by Stats. 2022, Ch. 747, Sec. 8. ) ## ARTICLE 2. Adjustment of Surcharge Amounts [41030 - 41032] ( Heading of Article 2 amended by Stats. 2022, Ch. 747, Sec. 16. )

    Verify source ↗

    The Office of Emergency Services must set annual 911 and 988 surcharge amounts, and service suppliers must report access-line counts.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 2. The Surcharges [41020 - 41041] ( Heading of Chapter 2 amended by Stats. 2022, Ch. 747, Sec. 8. ) ## ARTICLE 2. Adjustment of Surcharge Amounts [41030 - 41032] ( Heading of Article 2 amended by Stats. 2022, Ch. 747, Sec. 16. ) ## 41030. (a) The Office of Emergency Services shall determine annually, on or before October 1, to be effective on January 1 of the following year, surcharge amounts pursuant to subdivision (b) that it estimates will produce sufficient revenue to fund the current fiscal year’s 911 and 988 costs. (b) The surcharge amounts shall be determined annually by dividing the costs, including incremental costs, the Office of Emergency Services estimates for the current fiscal year of the following: (1) The 911 costs approved pursuant to Article 6 (commencing with Section 53100) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code, less the available balance in the State Emergency Telephone Number Account in the General Fund, by its estimate of the number of access lines to which the surcharge will apply per month for the period of January 1 to December 31, inclusive, of the next succeeding calendar year, but in no event shall the surcharge amount in any month be greater than eighty cents ($0.80) per access line per month. (2) For the 2023 and 2024 calendar years, the 988 surcharge shall be set at eight cents ($0.08) per access line per month. (3) For determinations that are made applicable to the calendar year beginning on January 1, 2025, and each calendar year thereafter, the 988 surcharge shall be determined by dividing the 988 costs approved pursuant to Article 6.3 (commencing with Section 53123.1) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code, less the available balance in the 988 State Suicide and Behavioral Health Crisis Services Fund, by the Office of Emergency Services’ estimate of the number of access lines to which the surcharge will apply per month for the period of January 1 to December 31, inclusive, of the next succeeding calendar year, but in no event shall the surcharge amount in any month be greater than thirty cents ($0.30) per access line per month. (c) When determining the 911 surcharge amount pursuant to this section, the office shall include the costs it expects to incur to plan, test, implement, and operate Next Generation 911 technology and services, including text to 911 service, and alerts and warnings, consistent with the plan and timeline required by Section 53121 of the Government Code. (d) (1) Service suppliers shall report the total number of access lines to the Office of Emergency Services, on or before August 1, for the previous period of January 1 to December 31, inclusive. (2) The total number of access lines required to be reported in paragraph (1) shall include all lines from the categories of wireline communication service line, wireless communication service line, prepaid mobile telephony service line, and VoIP service line. The number of access line figures shall be reported individually for these categories. (3) Notwithstanding any other law, the Office of Emergency Services, within 45 days of receiving a request from the department, shall provide the department the name and address of each service supplier, each service supplier’s total number of access lines, as provided in paragraph (2) for the prior calendar year, and any other information the department deems necessary to conduct its responsibilities under this part. (e) The office shall perform a validation of the number of access lines using subscription data or other comparable data collected by appropriate federal or state agencies. This subscription data or other comparable data shall be used to validate the access line data required to be reported by service suppliers in subdivision (d). (f) (1) The office shall notify the department of the surcharge amount imposed under this part, determined pursuant to this section on or before October 1 of each year. (2) The surcharge imposed on the purchase of prepaid mobile telephony services shall be equal to the amount set forth in subdivision (b) for each retail transaction in this state. (g) (1) At least 30 days prior to determining the surcharge pursuant to subdivision (a), the Office of Emergency Services shall prepare a summary of the calculation of the proposed surcharge amounts and make it available to the public, the Legislature, the California Health and Human Services Agency and relevant departments, and on its internet website. (2) For determinations made on or before October 1, 2019, the summary shall contain all of the following: (A) The prior year revenues to fund 911 costs, including, but not limited to, revenues from prepaid service. (B) Projected expenses and revenues from all sources, including, but not limited to, prepaid service to fund 911 costs. (C) The rationale for adjustment to the surcharges determined pursuant to subdivision (b). (h) For purposes of this section, for the determination made by the office on or before October 1, 2019, that is applicable for the calendar year beginning on January 1, 2020, and ending on December 31, 2020, the following definitions shall apply: (1) “Service supplier” shall mean a person supplying an access line to a service user in this state. (2) “Service user” means any person that subscribes for the right to utilize an access line in this state who is required to pay a surcharge under the provisions of this part. (Amended by Stats. 2023, Ch. 511, Sec. 22. (SB 889) Effective January 1, 2024.)
  104. 41031.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 2. The Surcharges [41020 - 41041] ( Heading of Chapter 2 amended by Stats. 2022, Ch. 747, Sec. 8. ) ## ARTICLE 2. Adjustment of Surcharge Amounts [41030 - 41032] ( Heading of Article 2 amended by Stats. 2022, Ch. 747, Sec. 16. )

    Verify source ↗

    The Office of Emergency Services must set the surcharge amounts each year by October 1 and notify the department of the new amounts.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 2. The Surcharges [41020 - 41041] ( Heading of Chapter 2 amended by Stats. 2022, Ch. 747, Sec. 8. ) ## ARTICLE 2. Adjustment of Surcharge Amounts [41030 - 41032] ( Heading of Article 2 amended by Stats. 2022, Ch. 747, Sec. 16. ) ## 41031. The Office of Emergency Services shall make its determination of the surcharge amounts each year no later than October 1 and shall notify the department of the new amounts which shall be effective with respect to access lines and the purchase of prepaid mobile telephony services on or after January 1 of the next succeeding calendar year. (Amended by Stats. 2022, Ch. 747, Sec. 18. (AB 988) Effective September 29, 2022.)
  105. 41032.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 2. The Surcharges [41020 - 41041] ( Heading of Chapter 2 amended by Stats. 2022, Ch. 747, Sec. 8. ) ## ARTICLE 2. Adjustment of Surcharge Amounts [41030 - 41032] ( Heading of Article 2 amended by Stats. 2022, Ch. 747, Sec. 16. )

    Verify source ↗

    When the Office of Emergency Services notifies the department, the department must immediately notify registered service suppliers and sellers of the new surcharge amounts.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 2. The Surcharges [41020 - 41041] ( Heading of Chapter 2 amended by Stats. 2022, Ch. 747, Sec. 8. ) ## ARTICLE 2. Adjustment of Surcharge Amounts [41030 - 41032] ( Heading of Article 2 amended by Stats. 2022, Ch. 747, Sec. 16. ) ## 41032. Immediately upon notification by the Office of Emergency Services, the department shall notify every service supplier and seller registered with it of the new amounts by a means determined by the department that may include, but is not limited to, mail, electronic mail, or internet website postings. (Amended by Stats. 2022, Ch. 747, Sec. 19. (AB 988) Effective September 29, 2022.)
  106. 4104.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If property is not on the current roll, the tax collector may require the redemptioner to pay current taxes, penalties, and possibly costs; the collector must base the tax computation on the assessor’s valuation.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 4104. If the property is not on the current roll, the tax collector may do either of the following: (a) Require that the redemptioner pay the current taxes and penalties as if the property were originally on the current roll. (b) Require the redemptioner to pay the current taxes, penalties, and costs along with the amount necessary to redeem. The tax collector shall base his computation of the amount of these taxes on the valuation furnished him by the assessor. This section is not applicable if the property is not on the current roll because of having been acquired by the state or other public agency other than by tax deed. (Amended by Stats. 1974, Ch. 1101.)
  107. 4104.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    After settlement under Section 2630, the delinquent roll (or a photographic copy) must stay on file in the tax collector’s office, and the auditor must charge the tax collector for unpaid taxes, penalties, and costs shown on that roll.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 4104.3. After the settlement under Section 2630, the delinquent roll, or a photographic copy thereof, shall remain on file in the tax collector’s office and the auditor shall charge the tax collector with the amount of taxes, penalties and costs unpaid as shown on the delinquent roll. (Amended by Stats. 1976, Ch. 156.)
  108. 41040.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 2. The Surcharges [41020 - 41041] ( Heading of Chapter 2 amended by Stats. 2022, Ch. 747, Sec. 8. ) ## ARTICLE 3. Registration [41040 - 41041] ( Article 3 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    Service suppliers or sellers in this state must register with the department and provide required business name and other requested information on the department’s form.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 2. The Surcharges [41020 - 41041] ( Heading of Chapter 2 amended by Stats. 2022, Ch. 747, Sec. 8. ) ## ARTICLE 3. Registration [41040 - 41041] ( Article 3 added by Stats. 1976, Ch. 443. ) ## 41040. Every service supplier or seller in this state shall register with the department upon a form prescribed by the department and shall set forth the name under which it transacts or intends to transact business and other information as the department may require. (Amended by Stats. 2021, Ch. 432, Sec. 61. (SB 824) Effective January 1, 2022.)
  109. 41041.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 2. The Surcharges [41020 - 41041] ( Heading of Chapter 2 amended by Stats. 2022, Ch. 747, Sec. 8. ) ## ARTICLE 3. Registration [41040 - 41041] ( Article 3 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    The department may require security from covered persons to ensure compliance, and can set, hold, release, and apply that security under specified conditions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 2. The Surcharges [41020 - 41041] ( Heading of Chapter 2 amended by Stats. 2022, Ch. 747, Sec. 8. ) ## ARTICLE 3. Registration [41040 - 41041] ( Article 3 added by Stats. 1976, Ch. 443. ) ## 41041. (a) When necessary to ensure compliance with this part, the department may require any person subject to this part to place with it the security that the department determines. Security in the form of cash, insured deposits in banks or savings and loan institutions, or a bond or bonds duly executed by an admitted surety insurer, payable to the state, conditioned upon faithful performance of all of the requirements of this part and expressly providing for the payment of all surcharges, penalties, and other obligations of the person arising out of this part, shall be held in trust to be used solely in the manner provided by this section. The amount of security shall be fixed by the department, not to exceed twice the estimated average quarterly liability of persons filing for quarterly periods, or three times the estimated average monthly liability of persons filing for monthly periods, determined in the manner that the department deems proper. Security held by the department shall be released after a three-year period in which the person has filed all returns and paid all surcharges due to the state under this part or any amount of surcharge required to be collected and paid to the state within the time required. (b) If, when a person discontinues business, the department holds security pursuant to this section in the form of cash or insured deposits in banks or savings and loan institutions, the security when applied to the account of the taxpayer shall be deemed a payment on any liability of the person to the department on the date the business is discontinued. (c) This section shall not apply to a taxpayer who either has timely filed all returns and paid all surcharges due to the state under this part for the three consecutive years prior to the effective date of this section, or has, on or before July 31, 1998, timely filed all returns and paid all surcharges due to the state under this part since the taxpayer registered with the department pursuant to Section 41040. However, the department may require security from any taxpayer who fails to remain in compliance with the reporting and payment requirements of this part subsequent to the effective date of this section. (Amended by Stats. 2021, Ch. 432, Sec. 62. (SB 824) Effective January 1, 2022.)
  110. 41045.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 3. Special Provisions and Exemptions [41045 - 41049] ( Chapter 3 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    Most surcharges under this part must be collected, if practicable, at the same time as and together with the service supplier’s regular billing charges.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 3. Special Provisions and Exemptions [41045 - 41049] ( Chapter 3 added by Stats. 1976, Ch. 443. ) ## 41045. The surcharges imposed by this part, other than the surcharge imposed pursuant to Section 41028, shall be collected insofar as practicable at the same time as, and along with, the charges made in accordance with regular billing practice of the service supplier. (Amended by Stats. 2021, Ch. 432, Sec. 63. (SB 824) Effective January 1, 2022.)
  111. 41046.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 3. Special Provisions and Exemptions [41045 - 41049] ( Chapter 3 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    Certain access lines and nonaccess line services are exempt from the surcharges.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 3. Special Provisions and Exemptions [41045 - 41049] ( Chapter 3 added by Stats. 1976, Ch. 443. ) ## 41046. (a) There are exempt from the surcharges the following access lines and nonaccess line services: (1) Those lines supplying lifeline service. (2) Those lines connected to public telephones. (3) Those lines for which no charges are billed by a service supplier to a service user. (b) This section shall become operative on January 1, 2020. (Amended by Stats. 2022, Ch. 747, Sec. 20. (AB 988) Effective September 29, 2022.)
  112. 41049.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 3. Special Provisions and Exemptions [41045 - 41049] ( Chapter 3 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    If an exemption is disputed, the service supplier, seller, or service user may ask the department for a ruling. The department must issue the ruling within 30 days, and the supplier or seller does not have to collect the surcharge from the claimant while the ruling is pending.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 3. Special Provisions and Exemptions [41045 - 41049] ( Chapter 3 added by Stats. 1976, Ch. 443. ) ## 41049. If an exemption is claimed by reason of the provisions of this part, and the service supplier or seller questions the validity of the claimed exemption, either the service supplier, seller, or the service user may request the department to issue a ruling as to the validity of the claimed exemption, accompanying the request with a statement showing the facts and basis for the claim. The department shall issue its ruling within 30 days of receipt of the request. Pending issuance of the ruling, the service supplier or seller shall not be obligated to collect the surcharge from the claimant. (Amended by Stats. 2021, Ch. 432, Sec. 64. (SB 824) Effective January 1, 2022.)
  113. 4105.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The tax collector is the county redemption officer, and applications to redeem must be made to the tax collector.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 4105. The tax collector shall be the redemption officer of the county. Application to redeem shall be made to the tax collector. (Amended by Stats. 1988, Ch. 830, Sec. 22. Applicable July 1, 1989, by Sec. 31 of Ch. 830.)
  114. 4105.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The tax collector must prepare an estimate of the amount needed to redeem.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 4105.1. The tax collector shall prepare an estimate of the amount necessary to redeem. (Amended by Stats. 1971, Ch. 1177.)
  115. 4105.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    When tax-defaulted property is redeemed, the tax collector must issue a certificate of redemption if the redemptioner requests it.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 4105.2. When tax-defaulted property is redeemed and upon the request of the redemptioner, the tax collector shall issue a certificate of redemption. With the approval of the Controller as to form, each certificate of redemption shall show: (a) The year of default. (b) A description of the property. (c) The amounts to be paid. (d) The name of the person making the payment. (e) The date of redemption. Notwithstanding any other provisions of this code, where no physical document of the extended redemption certificate is prepared, all entries required to be made on the extended certificate shall be so stored that it can be made readily available to the public in an understandable form. (Amended by Stats. 1987, Ch. 1184, Sec. 18. Operative July 1, 1988, by Sec. 36 of Ch. 1184.)
  116. 41050.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Due and Payable Dates [41050 - 41056] ( Article 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    A service user owes the surcharge for each access line subscribed in a calendar month.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Due and Payable Dates [41050 - 41056] ( Article 1 added by Stats. 1976, Ch. 443. ) ## 41050. (a) The surcharges imposed by subparagraph (A) of paragraph (1) of subdivision (a) of Section 41020 are imposed to each access line for which a service user has subscribed in any calendar month, whether or not the subscription covered all or part of any month. (b) If a service user subscribes for service with one service supplier for a portion of a month and then subscribes for service with another service supplier for the remainder of the same month, the service user is liable for the surcharge to each of the access lines for which the service user has subscribed with the service supplier. (Amended by Stats. 2022, Ch. 747, Sec. 21. (AB 988) Effective September 29, 2022.)
  117. 41051.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Due and Payable Dates [41050 - 41056] ( Article 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    Service suppliers must remit monthly-collected surcharge amounts to the department by the last day of the second month after collection.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Due and Payable Dates [41050 - 41056] ( Article 1 added by Stats. 1976, Ch. 443. ) ## 41051. The surcharges imposed by this part and the amounts thereof required to be collected are due monthly, and the amount of surcharge collected in one calendar month by the service supplier shall be remitted to the department on or before the last day of the second month following the month in which the surcharges were collected. (Amended by Stats. 2021, Ch. 432, Sec. 66. (SB 824) Effective January 1, 2022.)
  118. 41052.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Due and Payable Dates [41050 - 41056] ( Article 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    A service supplier must file a monthly surcharge return with the department by the end of the second month after collection and include a list of certain service users who refused to pay at least $3 in surcharges.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Due and Payable Dates [41050 - 41056] ( Article 1 added by Stats. 1976, Ch. 443. ) ## 41052. (a) On or before the last day of the second month following each month in which the surcharges were collected, a return for that month shall be filed by a service supplier with the department using electronic media. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department. (b) The service supplier shall include a list of any service users who have refused to pay a cumulative total of three dollars ($3) or more of the surcharges imposed by this part with each return filing. (Amended by Stats. 2022, Ch. 747, Sec. 22. (AB 988) Effective September 29, 2022.)
  119. 41052.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Due and Payable Dates [41050 - 41056] ( Article 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    The department may require payment of the amount due and filing of returns for periods other than those normally set out in this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Due and Payable Dates [41050 - 41056] ( Article 1 added by Stats. 1976, Ch. 443. ) ## 41052.1. The department may require the payment of the amount due and the filing of returns for periods other than the periods set forth under this part. (Repealed and added by Stats. 2021, Ch. 432, Sec. 69. (SB 824) Effective January 1, 2022.)
  120. 41053.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Due and Payable Dates [41050 - 41056] ( Article 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    The person required to file the return must deliver the return and pay the amount of surcharges payable to the department.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Due and Payable Dates [41050 - 41056] ( Article 1 added by Stats. 1976, Ch. 443. ) ## 41053. The person required to file the return shall deliver the return together with a remittance of the amount of the surcharges payable to the department. (Amended by Stats. 2022, Ch. 747, Sec. 23. (AB 988) Effective September 29, 2022.)
  121. 41053.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Due and Payable Dates [41050 - 41056] ( Article 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    Sellers who collect the surcharge generally must pay it to the department each quarter, except service suppliers. Quarterly returns must also be filed electronically by the end of the following month, and returns must be authenticated as the department prescribes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Due and Payable Dates [41050 - 41056] ( Article 1 added by Stats. 1976, Ch. 443. ) ## 41053.1. (a) Notwithstanding Sections 41053 and 41055, the surcharge imposed pursuant to Section 41028 and collected by a seller, except a service supplier, is due and payable to the department quarterly on or before the last day of the month following each calendar quarter. (b) On or before the last day of the month following each calendar quarter, a return for the preceding calendar quarter shall be filed using electronic media with the department. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department. (Added by Stats. 2021, Ch. 432, Sec. 70. (SB 824) Effective January 1, 2022.)
  122. 41054.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Due and Payable Dates [41050 - 41056] ( Article 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    The department may extend certain filing or payment deadlines under this part, up to one month for good cause, or up to three months in a disaster.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Due and Payable Dates [41050 - 41056] ( Article 1 added by Stats. 1976, Ch. 443. ) ## 41054. (a) Except as provided in subdivision (b), the department, for good cause, may extend not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the department within or prior to the period for which the extension may be granted. (b) (1) In the case of a disaster, the department, for a period not to exceed three months, may extend the time for making any report or return or paying any surcharge required under this part. The extension may be granted at any time provided a request therefor is filed with the department within or before the period for which the extension may be granted. (2) For purposes of this section, “disaster” means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes. (Amended by Stats. 2021, Ch. 432, Sec. 71. (SB 824) Effective January 1, 2022.)
  123. 41054.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Due and Payable Dates [41050 - 41056] ( Article 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    If the Governor issues a state of emergency proclamation, the department may extend certain filing and payment deadlines for up to three months, and affected persons do not have to request the extension.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Due and Payable Dates [41050 - 41056] ( Article 1 added by Stats. 1976, Ch. 443. ) ## 41054.5. (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three months, for making any report or return or paying any surcharge required under this part for any person in an area identified in the state of emergency proclamation. (b) If the department makes an extension pursuant to subdivision (a), any person in an area identified in a state of emergency proclamation shall not be required to file a request for the extension. (c) The department may make the extension in subdivision (a) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less. (Added by Stats. 2022, Ch. 474, Sec. 57. (SB 1496) Effective January 1, 2023.)
  124. 41055.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Due and Payable Dates [41050 - 41056] ( Article 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    Amounts due to the state under this part must be paid to the department as remittances payable to the California Department of Tax and Fee Administration.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Due and Payable Dates [41050 - 41056] ( Article 1 added by Stats. 1976, Ch. 443. ) ## 41055. All amounts required to be paid to the state under this part shall be paid to the department in the form of remittances payable to the California Department of Tax and Fee Administration. (Amended by Stats. 2021, Ch. 432, Sec. 72. (SB 824) Effective January 1, 2022.)
  125. 41056.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Due and Payable Dates [41050 - 41056] ( Article 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    Service suppliers and sellers must keep records needed to determine surcharge amounts and retain those records for four years from when the surcharge is due.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Due and Payable Dates [41050 - 41056] ( Article 1 added by Stats. 1976, Ch. 443. ) ## 41056. The service supplier and seller shall maintain records as may be necessary to determine the amount of surcharges collected under provisions of this part. Those records shall be maintained for a period of four years from the time the surcharge is due. (Amended by Stats. 2022, Ch. 747, Sec. 24. (AB 988) Effective September 29, 2022.)
  126. 4106.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Certificates and money must be delivered to the tax collector, who must receipt each certificate.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 4106. The certificates, with the money, shall be delivered to the tax collector and he or she shall receipt each certificate. One certificate shall be given to the person making payment and one shall remain in the tax collector’s office. Upon request of the assessor or the auditor, an additional certificate shall be made. (Amended by Stats. 1998, Ch. 497, Sec. 22. Effective January 1, 1999.)
  127. 4106.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The tax collector may set up a recordkeeping procedure with board approval, but mailed receipts are issued only if the payer requests one.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 4106.1. With the approval of the board of supervisors the tax collector may establish a procedure for making and preserving a record of individual redemption and installment payments. When such a procedure is established, receipts for redemption and installment payments made by mail shall only be issued when a receipt is requested by the person making payment. The redemption certificate or installment plan form shall contain a statement that receipts will not be issued for payments made by mail unless a receipt is requested by the person making payment, and an appropriate place in which the taxpayer may request a receipt shall be provided on the redemption certificate and the installment plan form. Receipts requested shall be furnished without cost to the taxpayer. (Amended by Stats. 1971, Ch. 1177.)
  128. 41060.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [41060 - 41063] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 34. )

    Verify source ↗

    Some service suppliers must pay surcharges by electronic funds transfer, and smaller-liability suppliers may do so only with department approval.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [41060 - 41063] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 34. ) ## 41060. (a) Any service supplier whose estimated surcharge liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the department pursuant to methods of calculation prescribed by the department, shall remit amounts due by an electronic funds transfer under procedures prescribed by the department. (b) Any service supplier whose estimated surcharge liability under this part averages less than twenty thousand dollars ($20,000) per month may elect to remit amounts due by electronic funds transfer with the approval of the department. (c) Any service supplier remitting amounts due pursuant to subdivision (a) or (b) shall perform electronic funds transfer in compliance with the due dates set forth in Article 1 (commencing with Section 41050). Payment is deemed complete on the date the electronic funds transfer is initiated if settlement to the state’s demand account occurs on or before the banking day following the date the transfer is initiated. If settlement to the state’s demand account does not occur on or before the banking day following the date the transfer is initiated, payment is deemed to occur on the date settlement occurs. (d) Any person remitting surcharges by electronic funds transfer shall, on or before the due date of the remittance, file a return for the preceding reporting period in the form and manner prescribed by the department. Any person who fails to timely file the required return shall pay a penalty of 10 percent of the amount of the surcharges with respect to the period for which the return is required. (e) Any person required to remit surcharges pursuant to this article who remits those surcharges by means other than appropriate electronic funds transfer shall pay a penalty of 10 percent of the surcharges incorrectly remitted. (f) Any person who fails to pay any surcharge to the state or any amount of surcharge required to be collected and paid to the state, except amounts of determinations made by the department under Article 3 (commencing with Section 41070) or Article 4 (commencing with Section 41080), within the time required shall pay a penalty of 10 percent of the surcharge or amount of surcharge, in addition to the surcharge or amount of surcharge, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the surcharge or the amount of surcharge required to be collected became due and payable to the state until the date of payment. (g) In determining whether a service supplier’s estimated surcharge liability averages twenty thousand dollars ($20,000) or more per month, the department may consider returns filed pursuant to this part and any other information in the department’s possession. (h) The penalties imposed by subdivisions (d), (e), and (f) shall be limited to a maximum of 10 percent of the surcharges due for any one return. Any person remitting surcharges by electronic funds transfer shall be subject to the penalties under this section and not Section 41095. (i) The department shall promulgate regulations pursuant to Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code for purposes of implementing this section. (Amended by Stats. 2021, Ch. 432, Sec. 74. (SB 824) Effective January 1, 2022.)
  129. 41061.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [41060 - 41063] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 34. )

    Verify source ↗

    A person may be relieved of the penalty for failing to make an electronic funds transfer payment if the department finds reasonable cause and no willful neglect, and the person must file a statement under penalty of perjury with the department.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [41060 - 41063] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 34. ) ## 41061. If the department finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with department procedures is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, that person shall be relieved of the penalty provided in subdivision (e) of Section 41060. Any person seeking to be relieved of the penalty shall file with the department a statement under penalty of perjury setting forth the facts upon which that person bases the claim for relief. (Amended by Stats. 2021, Ch. 432, Sec. 75. (SB 824) Effective January 1, 2022.)
  130. 41062.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [41060 - 41063] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 34. )

    Verify source ↗

    This section defines electronic funds transfer methods and says who pays the banking costs for ACH debit, ACH credit, and Fedwire transactions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [41060 - 41063] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 34. ) ## 41062. (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape, so as to order, instruct, or authorize a financial institution to debit or credit an account. Electronic funds transfers shall be accomplished by an automated clearinghouse debit, an automated clearinghouse credit, or by Federal Reserve Wire Transfer (Fedwire). (b) “Automated clearinghouse” means any federal reserve bank, or an organization established in agreement with the National Automated Clearing House Association, that operates as a clearinghouse for transmitting or receiving entries between banks or bank accounts and which authorizes an electronic transfer of funds between these banks or bank accounts. (c) “Automated clearinghouse debit” means a transaction in which the state, through its designated depository bank, originates an automated clearinghouse transaction debiting the person’s bank account and crediting the state’s bank account for the amount of the surcharge. Banking costs incurred for the automated clearinghouse debit transaction shall be paid by the state. (d) “Automated clearinghouse credit” means an automated clearinghouse transaction in which the person through their own bank, originates an entry crediting the state’s bank account and debiting the person’s own bank account. Banking costs incurred for the automated clearinghouse credit transaction charged to the state shall be paid by the person originating the credit. (e) “Fedwire transfer” means any transaction originated by a person and utilizing the national electronic payment system to transfer funds through the federal reserve banks, when that person debits their own bank account and credits the state’s bank account. Electronic funds transfers pursuant to Section 41060 may be made by Fedwire only if payment cannot, for good cause, be made according to subdivision (a), and the use of Fedwire is preapproved by the department. Banking costs incurred for the Fedwire transaction charged to the person and to the state shall be paid by the person originating the transaction. (Amended by Stats. 2021, Ch. 432, Sec. 76. (SB 824) Effective January 1, 2022.)
  131. 41063.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [41060 - 41063] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 34. )

    Verify source ↗

    Electronic-media filings under this part must be filed and authenticated in a method or form prescribed by the department, and certain taxpayer filings made that way are treated as signed, valid original documents.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [41060 - 41063] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 34. ) ## 41063. (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and authenticated pursuant to any method or form the department may prescribe. (b) Notwithstanding any other law, any return, declaration, statement, or other document otherwise required to be signed that is filed by the taxpayer using electronic media in a form as required by the department shall be deemed to be a signed, valid original document, including upon reproduction to paper form by the department. (c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone. (Amended by Stats. 2021, Ch. 432, Sec. 77. (SB 824) Effective January 1, 2022.)
  132. 4107.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    A county tax collector may destroy a redemption certificate only if the county board of supervisors approves and a certified permanent substitute record has been prepared and kept for at least 12 years.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 4107. Any redemption certificate may be destroyed by the county tax collector if (a) the destruction has been approved by order of the board of supervisors of the county, and (b) a certified, permanent record on a substitute media has been prepared in accordance with Section 26205 of the Government Code and the substitute media will be retained for at least 12 years from the date of creation of the original document. The substitute media may also be destroyed following the expiration of the 12-year retention period. (Amended by Stats. 1990, Ch. 126, Sec. 26. Effective June 11, 1990.)
  133. 41070.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Deficiency Determinations [41070 - 41078] ( Article 3 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    If the department is not satisfied with surcharge returns or the amount due, it may make one or more deficiency determinations for amounts payable for one or more periods.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Deficiency Determinations [41070 - 41078] ( Article 3 added by Stats. 1976, Ch. 443. ) ## 41070. If the department is not satisfied with return or returns of the surcharges or the amount of surcharges required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within its possession or that may come into its possession, one or more deficiency determinations may be made of the amounts payable for one or for more than one period. (Amended by Stats. 2022, Ch. 747, Sec. 25. (AB 988) Effective September 29, 2022.)
  134. 41071.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Deficiency Determinations [41070 - 41078] ( Article 3 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    The determined amount, excluding penalties, accrues interest at the rate set under Section 6591.5 until it is paid.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Deficiency Determinations [41070 - 41078] ( Article 3 added by Stats. 1976, Ch. 443. ) ## 41071. The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the day specified pursuant to Section 41051 for which the amount or any portion thereof should have been returned until the date of payment. (Amended by Stats. 1985, Ch. 591, Sec. 28.)
  135. 41072.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Deficiency Determinations [41070 - 41078] ( Article 3 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    The department may offset overpayments against underpayments, penalties, and interest on underpayments.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Deficiency Determinations [41070 - 41078] ( Article 3 added by Stats. 1976, Ch. 443. ) ## 41072. In making a determination the department may offset overpayments for another period or periods, against underpayments for another period or periods, against penalties, and against the interest on the underpayments. (Amended by Stats. 2021, Ch. 432, Sec. 79. (SB 824) Effective January 1, 2022.)
  136. 41073.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Deficiency Determinations [41070 - 41078] ( Article 3 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    If part of a deficiency is due to negligence or intentional disregard of the part or authorized rules and regulations, a 10% penalty must be added to the deficiency determination.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Deficiency Determinations [41070 - 41078] ( Article 3 added by Stats. 1976, Ch. 443. ) ## 41073. If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized rules and regulations, a penalty of 10 percent of the amount of the determination shall be added thereto. (Amended by Stats. 2021, Ch. 432, Sec. 80. (SB 824) Effective January 1, 2022.)
  137. 41074.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Deficiency Determinations [41070 - 41078] ( Article 3 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    If a deficiency determination involves fraud or an intent to evade the part or authorized rules and regulations, a 25% penalty must be added to the determination amount.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Deficiency Determinations [41070 - 41078] ( Article 3 added by Stats. 1976, Ch. 443. ) ## 41074. If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or authorized rules and regulations, a penalty of 25 percent of the amount of the determination shall be added thereto. (Amended by Stats. 2021, Ch. 432, Sec. 81. (SB 824) Effective January 1, 2022.)
  138. 41075.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Deficiency Determinations [41070 - 41078] ( Article 3 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    The department must give written notice of its determination to the service supplier, seller, or service user, and it must serve that notice using one of the listed methods.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Deficiency Determinations [41070 - 41078] ( Article 3 added by Stats. 1976, Ch. 443. ) ## 41075. The department shall give to the service supplier, seller, or service user written notice of its determination. The notice shall be served in one of the following manners: (a) By placing the notice in a sealed envelope with postage paid addressed to the service supplier, seller, or service user at the service supplier’s, seller’s, or service user’s address as it appears in the records of the department. Service made pursuant to this subdivision shall be deemed complete at the time of the deposit of the notice in the United States Post Office or facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason. (b) By personally delivering the notice to the person to be served. Service made pursuant to this subdivision shall be deemed complete at the time of such delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action. (c) (1) By delivering the notice electronically via secure transmission when either of the following applies: (A) The feepayer requests the notice of determination to be sent electronically via secure transmission. (B) The department has evidence that the feepayer no longer receives mail at the address of record and has previously provided an address for electronic mail. (2) Service provided pursuant to paragraph (1) shall be deemed complete at the time the department electronically transmits the notice via the feepayer’s secure web portal, without extension of time for any reason. (Amended by Stats. 2024, Ch. 499, Sec. 71. (SB 1528) Effective January 1, 2025.)
  139. 41076.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Deficiency Determinations [41070 - 41078] ( Article 3 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    A deficiency notice is generally due within three years, but there are longer or different periods for fraud, intent to evade, authorized rules and regulations, or failure to make a return.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Deficiency Determinations [41070 - 41078] ( Article 3 added by Stats. 1976, Ch. 443. ) ## 41076. Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of a deficiency determination shall be served within three years after the last day of the second calendar month following the reporting period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires the later. In the case of failure to make a return, every notice of determination shall be served within eight years after the last day of the second calendar month following the reporting period for which the amount is proposed to be determined. (Amended by Stats. 2024, Ch. 499, Sec. 72. (SB 1528) Effective January 1, 2025.)
  140. 41077.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Deficiency Determinations [41070 - 41078] ( Article 3 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    If a deficiency arises during a decedent’s lifetime, the fiduciary of the estate or trust, or another person liable for the surcharge, must serve a notice of deficiency determination within four months after a written request, using the department’s required form.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Deficiency Determinations [41070 - 41078] ( Article 3 added by Stats. 1976, Ch. 443. ) ## 41077. In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the form required by the department, by the fiduciary of the estate or trust or by any other person liable for the surcharge or any portion thereof. (Amended by Stats. 2024, Ch. 499, Sec. 73. (SB 1528) Effective January 1, 2025.)
  141. 41078.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Deficiency Determinations [41070 - 41078] ( Article 3 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    If the taxpayer gives written consent before the deadline, the notice of deficiency determination may be served later, within the agreed period.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Deficiency Determinations [41070 - 41078] ( Article 3 added by Stats. 1976, Ch. 443. ) ## 41078. If before the expiration of the time prescribed in Section 41076 for serving a notice of deficiency determination, the taxpayer has consented in writing to service of the notice after that time, the notice may be served at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. (Amended by Stats. 2024, Ch. 499, Sec. 74. (SB 1528) Effective January 1, 2025.)
  142. 4108.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The tax collector must account to the auditor for collected money at least once every 12 months and file sworn statements with the auditor.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 4108. (a) Not less than once every 12 months and on dates approved by the auditor the tax collector shall account to the auditor for all moneys collected during the preceding month under this part. On the same day he or she shall file with the auditor a statement under oath showing that all money collected by him or her has been paid as required by law. (b) Not less than once every 12 months and on dates approved by the auditor, the tax collector shall file with the auditor a statement under oath within six months after the close of each month’s business showing an itemized account of all his or her transactions and receipts under this part including the amount collected for each fund or district extended on the roll for such month. The amounts charged to the tax collector shall be reduced accordingly. (Amended by Stats. 1992, Ch. 523, Sec. 32. Effective January 1, 1993.)
  143. 4108.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The tax collector’s records and accounts under this part must be audited at least once every three years.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 4108.5. (a) The records and accounts of the tax collector pursuant to this part shall be audited at least once each three years. (b) This section shall become inoperative on July 1, 1993, and shall remain inoperative until July 1, 1994, on which date this section shall become operative. (Amended by Stats. 1993, Ch. 60, Sec. 9. Effective June 30, 1993. Note: This amendment made subd. (a) inoperative from July 1, 1993, until July 1, 1994.)
  144. 41080.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 4. Determinations if No Return Made [41080 - 41084] ( Article 4 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    If a person does not file a return, the department must estimate the taxable items and calculate the amount due, then add a 10% penalty.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 4. Determinations if No Return Made [41080 - 41084] ( Article 4 added by Stats. 1976, Ch. 443. ) ## 41080. If any person fails to make a return, the department shall make an estimate of the number of access lines or purchases of prepaid mobile telephony services that are subject to the surcharges. The estimate shall be made for the period or periods in respect to which the person failed to make a return and shall be based upon any information which is in the department’s possession or may come into its possession. Upon the basis of this estimate the department shall compute and determine the amounts required to be paid to the state, adding to the sum thus arrived at a penalty equal to 10 percent thereof. One or more determinations may be made for one or for more than one period. (Amended by Stats. 2022, Ch. 747, Sec. 26. (AB 988) Effective September 29, 2022.)
  145. 41081.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 4. Determinations if No Return Made [41080 - 41084] ( Article 4 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    The department may offset overpayments, including interest on those overpayments, against underpayments, penalties, and interest on underpayments when making a determination.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 4. Determinations if No Return Made [41080 - 41084] ( Article 4 added by Stats. 1976, Ch. 443. ) ## 41081. In making a determination the department may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments. (Amended by Stats. 2021, Ch. 432, Sec. 85. (SB 824) Effective January 1, 2022.)
  146. 41082.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 4. Determinations if No Return Made [41080 - 41084] ( Article 4 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    A tax determination amount, excluding penalties, accrues interest at the modified adjusted rate per month until paid.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 4. Determinations if No Return Made [41080 - 41084] ( Article 4 added by Stats. 1976, Ch. 443. ) ## 41082. The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the day specified pursuant to Section 41051 for which the amount or any portion thereof should have been returned until the date of payment. (Amended by Stats. 1985, Ch. 591, Sec. 31.)
  147. 41083.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 4. Determinations if No Return Made [41080 - 41084] ( Article 4 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    If a person fails to file a return because of fraud or intent to evade, an additional 25% penalty is added.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 4. Determinations if No Return Made [41080 - 41084] ( Article 4 added by Stats. 1976, Ch. 443. ) ## 41083. If the failure of any person to file a return is due to fraud or an intent to evade this part or rules and regulations, a penalty of 25 percent of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the penalty provided in Section 41080. (Amended by Stats. 2021, Ch. 432, Sec. 86. (SB 824) Effective January 1, 2022.)
  148. 41084.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 4. Determinations if No Return Made [41080 - 41084] ( Article 4 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    The department must promptly give the person written notice of its estimate, determination, and penalty after making the determination.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 4. Determinations if No Return Made [41080 - 41084] ( Article 4 added by Stats. 1976, Ch. 443. ) ## 41084. Promptly after making its determination the department shall give to the person written notice of the estimate, determination, and penalty, the notice to be served in the manner prescribed for service of notice of a deficiency determination. (Amended by Stats. 2024, Ch. 499, Sec. 75. (SB 1528) Effective January 1, 2025.)
  149. 41085.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. Redeterminations [41085 - 41091] ( Article 5 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    A person assessed under Article 3 or 4 may ask for redetermination within 30 days after receiving notice.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. Redeterminations [41085 - 41091] ( Article 5 added by Stats. 1976, Ch. 443. ) ## 41085. Any person against whom a determination is made under Article 3 or 4 of this chapter may petition for a redetermination within 30 days after service upon the person of notice thereof. If a petition for redetermination is not filed within the 30-day period, the determination becomes final at the expiration of the period. (Added by Stats. 1976, Ch. 443.)
  150. 41086.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. Redeterminations [41085 - 41091] ( Article 5 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    A petition for redetermination must be written and must state the specific grounds for the petition.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. Redeterminations [41085 - 41091] ( Article 5 added by Stats. 1976, Ch. 443. ) ## 41086. Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to state additional grounds at any time prior to the date on which the department issues its order or decision upon the petition for redetermination. (Amended by Stats. 2021, Ch. 432, Sec. 88. (SB 824) Effective January 1, 2022.)
  151. 41087.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. Redeterminations [41085 - 41091] ( Article 5 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    If a petition for redetermination is filed within 30 days, the department must reconsider the determination, and if requested, must hold an oral hearing and give 10 days’ written notice. The department may continue the hearing as needed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. Redeterminations [41085 - 41091] ( Article 5 added by Stats. 1976, Ch. 443. ) ## 41087. If a petition for redetermination is filed within the 30-day period, the department shall reconsider the determination and, if the person has so requested in the person’s petition, shall grant the person an oral hearing and shall give the person 10 days’ written notice of the time and place of the hearing. The department may continue the hearing from time to time as may be necessary. (Amended by Stats. 2021, Ch. 432, Sec. 89. (SB 824) Effective January 1, 2022.)
  152. 41088.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. Redeterminations [41085 - 41091] ( Article 5 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    The department may reduce or increase a determination before it becomes final, but any increase needs a claim asserted by the department at or before the hearing.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. Redeterminations [41085 - 41091] ( Article 5 added by Stats. 1976, Ch. 443. ) ## 41088. The department may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the department at or before the hearing. Unless the penalty imposed by Section 41074 or Section 41080 applies to the amount of the determination as originally made or as increased, the claim for increase shall be asserted within eight years after the last day of the second calendar month following the month for which the increase is asserted. (Amended by Stats. 2021, Ch. 432, Sec. 90. (SB 824) Effective January 1, 2022.)
  153. 41089.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. Redeterminations [41085 - 41091] ( Article 5 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    A department order or decision on a petition for redetermination becomes final 30 days after notice is served on the petitioner.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. Redeterminations [41085 - 41091] ( Article 5 added by Stats. 1976, Ch. 443. ) ## 41089. The order or decision of the department upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof. (Amended by Stats. 2021, Ch. 432, Sec. 91. (SB 824) Effective January 1, 2022.)
  154. 4109.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The tax collector must record redemption details on the delinquent roll, and if only part of the property is redeemed, must also record the redeemed parcel’s description and values.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 4109. The tax collector shall note the fact and date of redemption on the margin of each delinquent roll opposite the description of the property. In the event that part of the property is redeemed, the tax collector shall also note: (a) A description of the parcel redeemed. (b) The value of the parcel redeemed. (c) The value of the remainder of the property. (Amended by Stats. 1985, Ch. 316, Sec. 45.)
  155. 4109.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If delinquent taxes are paid in installments, the tax collector may mark the delinquent roll or abstract list to refer to a supplemental record, and must record specified payment and property details on that supplemental record.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 4109.5. If delinquent taxes are paid in installments, the tax collector may stamp or write “See Supplemental Record” on the margin of the delinquent roll, or abstract list. On a supplemental record set up by the tax collector for the purpose, he shall show the name of the person making the payments, a description of the property, the amount paid, the year or years of delinquency, and the number of the certificate of redemption, if any, issued. (Amended by Stats. 1971, Ch. 1177.)
  156. 41090.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. Redeterminations [41085 - 41091] ( Article 5 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    Department determinations under Article 3 or 4 become due and payable when final, and unpaid amounts get a 10% penalty.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. Redeterminations [41085 - 41091] ( Article 5 added by Stats. 1976, Ch. 443. ) ## 41090. All determinations made by the department under Article 3 or 4 of this chapter are due and payable at the time they become final. If they are not paid when due and payable, a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties, shall be added thereto. (Amended by Stats. 2021, Ch. 432, Sec. 92. (SB 824) Effective January 1, 2022.)
  157. 41091.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. Redeterminations [41085 - 41091] ( Article 5 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    Any notice required by this article must be served using the same method used for a notice of deficiency determination.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. Redeterminations [41085 - 41091] ( Article 5 added by Stats. 1976, Ch. 443. ) ## 41091. Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination. (Amended by Stats. 2024, Ch. 499, Sec. 76. (SB 1528) Effective January 1, 2025.)
  158. 41095.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 6. Interest and Penalties [41095 - 41099] ( Article 6 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    Late payment or late filing of the surcharge can trigger a 10% penalty, and unpaid surcharges also accrue interest until paid.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 6. Interest and Penalties [41095 - 41099] ( Article 6 added by Stats. 1976, Ch. 443. ) ## 41095. (a) Any person who fails to pay any surcharge to the state or any amount of surcharge required to be collected and paid to the state, except amounts of determinations made by the department under Article 3 (commencing with Section 41070) or Article 4 (commencing with Section 41080), within the time required shall pay a penalty of 10 percent of the surcharge in addition to the surcharge or amount of surcharge, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the surcharge or the amount of surcharge required to be collected became due and payable to the state until the date of payment. (b) Any person who fails to file a return in accordance with the due date set forth in Section 41052 or the due date established by the department in accordance with Section 41052.1, shall pay a penalty of 10 percent of the amount of the surcharge with respect to the period for which the return is required. (c) The penalties imposed by this section shall be limited to a maximum of 10 percent of the surcharge for which the return is required for any one return. (Amended by Stats. 2022, Ch. 474, Sec. 58. (SB 1496) Effective January 1, 2023.)
  159. 41095.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 6. Interest and Penalties [41095 - 41099] ( Article 6 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    If the department finds it inequitable to use the monthly modified adjusted rate, it must compute interest using the modified adjusted daily rate for certain electronic surcharge payments that were one business day late and got penalty relief, if a one-day adjustment request is filed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 6. Interest and Penalties [41095 - 41099] ( Article 6 added by Stats. 1976, Ch. 443. ) ## 41095.5. (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per month or fraction thereof, as defined in subdivision (b) of Section 6591.5, interest shall be computed at the modified adjusted daily rate from the date on which the surcharges were due until the date of payment, if all of the following occur: (1) The payment of the surcharges was made one business day after the date the surcharges were due. (2) The person was granted relief from all penalties that applied to that payment of the surcharges. (3) The person files a request for a one-day adjustment. (b) For purposes of this section, “modified adjusted daily rate” means the modified adjusted rate per annum as defined in subdivision (a) of Section 6591.5 determined on a daily basis by dividing the modified adjusted rate per annum by 365. (c) For the purposes of this section, “department” means the California Department of Tax and Fee Administration. (d) For purposes of this section, “business day” means any day other than a Saturday, Sunday, or any day designated as a state holiday. (e) This section shall not apply to any payment made pursuant to a deficiency determination, or a determination where no return has been filed. (f) This section shall only apply to electronic payments of surcharges. (Amended by Stats. 2022, Ch. 747, Sec. 27. (AB 988) Effective September 29, 2022.)
  160. 41096.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 6. Interest and Penalties [41095 - 41099] ( Article 6 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    A person may get penalty relief for a late return or payment if the department finds reasonable cause, and a statement under penalty of perjury is generally required.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 6. Interest and Penalties [41095 - 41099] ( Article 6 added by Stats. 1976, Ch. 443. ) ## 41096. (a) If the department finds that a person’s failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the penalty provided by Sections 41060, 41080, 41090, and 41095. (b) Except as provided in subdivisions (c) and (d), any person seeking to be relieved of the penalty shall file with the department a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief. (c) (1) Subject to paragraph (2), the department may grant relief of the penalty for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b). (2) The department may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less. (d) The department shall establish criteria that provide for efficient resolution of requests for relief pursuant to this section. (Amended by Stats. 2022, Ch. 474, Sec. 59. (SB 1496) Effective January 1, 2023.)
  161. 41097.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 6. Interest and Penalties [41095 - 41099] ( Article 6 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    The department may relieve interest for a person whose late return or payment was caused by a disaster, if the failure happened despite ordinary care and no willful neglect.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 6. Interest and Penalties [41095 - 41099] ( Article 6 added by Stats. 1976, Ch. 443. ) ## 41097. (a) If the department finds that a person’s failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the interest provided by Sections 41054, 41060, 41082, and 41095. (b) Except as provided in subdivision (c), a person seeking to be relieved of the interest shall file with the department a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief. (c) (1) Subject to paragraph (2), the department may grant relief of the interest for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b). (2) The department may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less. (Amended by Stats. 2022, Ch. 474, Sec. 60. (SB 1496) Effective January 1, 2023.)
  162. 41097.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 6. Interest and Penalties [41095 - 41099] ( Article 6 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    The department may reduce or waive interest in some cases, but only if the taxpayer’s failure to pay was caused in whole or part by an unreasonable error or delay by a department employee, and only for certain surcharge periods. Anyone requesting relief must file a sworn statement with supporting facts.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 6. Interest and Penalties [41095 - 41099] ( Article 6 added by Stats. 1976, Ch. 443. ) ## 41097.5. (a) The department, in its discretion, may relieve all or any part of the interest imposed on a person by this part if the failure to pay the surcharge is due in whole or in part to an unreasonable error or delay by an employee of the department acting in the employee’s official capacity. (b) For purposes of this section, an error or delay shall be deemed to have occurred only if no significant aspect of the error or delay is attributable to an act of, or a failure to act by, the taxpayer. (c) Any person seeking relief under this section shall file with the department a statement under penalty of perjury setting forth the facts on which the claim for relief is based and any other information which the department may require. (d) The department may grant relief only for interest imposed on surcharge liabilities that arise during surcharge periods commencing on or after January 1, 2000. (Amended by Stats. 2021, Ch. 432, Sec. 97. (SB 824) Effective January 1, 2022.)
  163. 41098.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 6. Interest and Penalties [41095 - 41099] ( Article 6 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    The department may relieve a person from these surcharges, penalties, or interest if the person missed a timely return or payment because they reasonably relied on the department’s written advice.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 6. Interest and Penalties [41095 - 41099] ( Article 6 added by Stats. 1976, Ch. 443. ) ## 41098. (a) If the department finds that a person’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice from the department, the person may be relieved of the surcharges imposed by this part and any penalty or interest added thereto. (b) For purposes of this section, a person’s failure to make a timely return or payment shall be considered to be due to reasonable reliance on written advice from the department, only if the department finds that all of the following conditions are satisfied: (1) The person requested in writing that the department advise the person whether a particular activity or transaction is subject to the surcharge under this part. The specific facts and circumstances of the activity or transaction shall be fully described in the request. (2) The department responded in writing to the person regarding the written request for advice, stating whether or not the described activity or transaction is subject to the surcharges, or stating the conditions under which the activity or transaction is subject to the surcharges. (3) The liability for surcharges applied to a particular activity or transaction which occurred before either of the following: (A) Before the department rescinded or modified the advice so given, by sending written notice to the person of rescinded or modified advice. (B) Before a change in statutory or constitutional law, a change in the department’s regulations, or a final decision of a court, which renders the department’s earlier written advice no longer valid. (c) Any person seeking relief under this section shall file with the department all of the following: (1) A copy of the person’s written request to the department and a copy of the department’s written advice. (2) A statement under penalty of perjury setting forth the facts on which the claim for relief is based. (3) Any other information which the department may require. (d) Only the person making the written request shall be entitled to rely on the department’s written advice to that person. (Amended by Stats. 2022, Ch. 747, Sec. 28. (AB 988) Effective September 29, 2022.)
  164. 41099.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 6. Interest and Penalties [41095 - 41099] ( Article 6 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    The section lets an “other spouse” get relief from surcharge liability, interest, penalties, and other amounts if the understatement or nonpayment was attributable to one spouse and the other spouse did not know, had no reason to know, and it would be inequitable to hold that spouse liable.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 4. Determination of Surcharge [41050 - 41099] ( Chapter 4 added by Stats. 1976, Ch. 443. ) ## ARTICLE 6. Interest and Penalties [41095 - 41099] ( Article 6 added by Stats. 1976, Ch. 443. ) ## 41099. (a) Under regulations prescribed by the department, if: (1) A surcharge liability under this part was understated by a failure to file a return required to be filed under this part, by the omission of an amount properly includable therein, or by erroneous deductions or credits claimed on a return, and the understatement of surcharge liability is attributable to one spouse; or any amount of the surcharge reported on a return was unpaid and the nonpayment of the reported surcharge liability is attributable to one spouse. (2) The other spouse establishes that the other spouse did not know of, and had no reason to know of, that understatement or nonpayment. (3) Taking into account whether the other spouse significantly benefited directly or indirectly from the understatement or the nonpayment and taking into account all other facts and circumstances, it is inequitable to hold the other spouse liable for the deficiency in surcharge attributable to that understatement or nonpayment, then the other spouse shall be relieved of liability for the surcharge, including interest, penalties, and other amounts, to the extent that the liability is attributable to that understatement or nonpayment of the surcharge. (b) For purposes of this section, the determination of the spouse to whom items of understatement or nonpayment are attributable shall be made without regard to community property laws. (c) This section shall apply to all calendar months, quarters, or years subject to the provisions of this part, but shall not apply to a calendar month, quarter, or year that is more than five years from the final date on the department-issued determination, five years from the return due date for nonpayment on a return, or one year from the first contact with the spouse making a claim under this section; or that has been closed by res judicata, whichever is later. (d) For purposes of paragraph (2) of subdivision (a), “reason to know” means whether a reasonably prudent person would have had reason to know of the understatement or nonpayment. (e) For purposes of this section, with respect to a failure to file a return or an omission of an item from the return, “attributable to one spouse” may be determined by whether a spouse rendered substantial service as a service supplier for each access line subscribed by service users or a sellers collection from each prepaid consumer’s purchase of prepaid mobile telephony services, or an access line or purchase of prepaid mobile telephony services to which the understatement is attributable. If neither spouse rendered substantial services as a service supplier, seller, or as a service user, then the attribution of applicable items of understatement shall be treated as community property. An erroneous deduction or credit shall be attributable to the spouse who caused that deduction or credit to be entered on the return. (f) Under procedures prescribed by the department, if, taking into account all the facts and circumstances, it is inequitable to hold the other spouse liable for an unpaid surcharge or deficiency, or any portion of either, attributable to any item for which relief is not available under subdivision (a), the department may relieve the other spouse of that liability. (g) For purposes of this section, registered domestic partners, as defined in Section 297 of the Family Code, have the same rights, protections, and benefits as provided by this section, and are subject to the same responsibilities, obligations, and duties as imposed by this section, as are granted to and imposed upon spouses. (h) The relief provided by this section shall apply retroactively to liabilities arising prior to January 1, 2008. (Amended by Stats. 2021, Ch. 432, Sec. 99. (SB 824) Effective January 1, 2022.)
  165. 411.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.3. Assessment of Implements of Husbandry [410 - 414] ( Article 1.3 added by Stats. 1970, Ch. 973. )

    Verify source ↗

    This section defines “implement of husbandry” for this article.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.3. Assessment of Implements of Husbandry [410 - 414] ( Article 1.3 added by Stats. 1970, Ch. 973. ) ## 411. For the purposes of this article, “implement of husbandry” includes, but is not limited to, any tool, machine, equipment, appliance, device or apparatus used in the conduct of agricultural operations, except where such implements are intended for sale in the ordinary course of business. “Implement of husbandry” also includes those implements of husbandry as defined in the Vehicle Code. (Added by Stats. 1970, Ch. 973.)
  166. 4110.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The tax collector must create and maintain an index record or other workable system for tax-defaulted property, and keep it regularly updated.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 4110. The tax collector shall prepare and set up a convenient and appropriate index record, or other workable system of tax-defaulted property. The record shall be kept regularly posted to reflect the immediate status of all items remaining unpaid on the delinquent rolls or abstract lists. (Amended by Stats. 1985, Ch. 316, Sec. 46.)
  167. 41100.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Claim for Refund [41100 - 41106] ( Article 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    The department must record, certify, and apply refunds or credits when it finds an amount, penalty, or interest was overpaid or wrongly collected. Overpayments of the surcharge are generally credited or refunded to the service user, with a limited exception for a service supplier or seller that has already paid the department and proves it did not collect the amount or already refunded it.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Claim for Refund [41100 - 41106] ( Article 1 added by Stats. 1976, Ch. 443. ) ## 41100. (a) If the department determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the department shall set forth that fact in the records of the department, certify the amount collected in excess of the amount legally due and the person from whom it was collected or by whom paid, and credit the excess amount collected or paid on any amounts then due and payable from the person from whom the excess amount was collected or by whom it was paid under this part, and the balance shall be refunded to the person, or their successors, administrators, or executors. Any determination by the department pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days after the effective date of that determination. (b) Any overpayment of a surcharge by a service user to a service supplier or by a prepaid consumer to a seller who is required to collect the surcharge shall be credited or refunded by the state to the service user. However, if the service supplier or seller has paid the amount to the department and establishes to the satisfaction of the department that it has not collected the amount from the service user or has refunded the amount to the service user, the overpayment may be credited or refunded by the state to the service supplier. (Amended by Stats. 2022, Ch. 747, Sec. 29.5. (AB 988) Effective September 29, 2022. Operative January 1, 2023, pursuant to Section 39 of Stats. 2022, Ch. 747.)
  168. 41101.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Claim for Refund [41100 - 41106] ( Article 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    The department may not approve a refund or credit after the stated deadline unless a claim is filed within that period.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Claim for Refund [41100 - 41106] ( Article 1 added by Stats. 1976, Ch. 443. ) ## 41101. A refund shall not be approved by the department after three years from the last day of the second month following the close of the reporting period for which the overpayment was made, or, with respect to determinations made under Article 3 or 4 of Chapter 4 of this part, after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires the later, unless a claim therefor is filed with the department within that period. A credit shall not be approved by the department after the expiration of that period unless a claim for credit is filed with the department within that period. (Amended by Stats. 2021, Ch. 432, Sec. 101. (SB 824) Effective January 1, 2022.)
  169. 41101.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Claim for Refund [41100 - 41106] ( Article 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    The limitation period for Section 41101 is suspended while a person is financially disabled.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Claim for Refund [41100 - 41106] ( Article 1 added by Stats. 1976, Ch. 443. ) ## 41101.1. (a) The limitation period specified in Section 41101 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 the person’s financial affairs by reason of medically determinable physical or mental impairment of the person that can be expected to result in death or that has lasted or can be expected to last for a continuous period of not less than 12 months. A person shall not be considered to have an impairment unless proof of the existence thereof is furnished in the form and manner as the department 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 of rule of law, including res judicata, as of the effective date of the act adding this section. (Amended by Stats. 2021, Ch. 432, Sec. 102. (SB 824) Effective January 1, 2022.)
  170. 41101.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Claim for Refund [41100 - 41106] ( Article 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    A refund of certain overpayments must be approved if a refund claim is filed within three years of the overpayment date.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Claim for Refund [41100 - 41106] ( Article 1 added by Stats. 1976, Ch. 443. ) ## 41101.2. Notwithstanding Section 41101, a refund of an overpayment of any surcharge, penalty, or interest collected by the department 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. (Amended by Stats. 2021, Ch. 432, Sec. 103. (SB 824) Effective January 1, 2022.)
  171. 41101.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Claim for Refund [41100 - 41106] ( Article 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    A valid refund claim becomes timely for later payments if the surcharges determined have not been paid in full.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Claim for Refund [41100 - 41106] ( Article 1 added by Stats. 1976, Ch. 443. ) ## 41101.3. (a) A claim for refund that is otherwise valid under Sections 41101 and 41102 that is made in the case in which the amount of surcharges 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 surcharges determined” means an amount of surcharges, interest, or penalty, with respect to a single determination made under Article 3 (commencing with Section 41070) or Article 4 (commencing with Section 41080) of Chapter 4. (c) This section shall apply to all claims for refund on or after the effective date of the act adding this section. (Amended by Stats. 2022, Ch. 747, Sec. 30. (AB 988) Effective September 29, 2022.)
  172. 41102.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Claim for Refund [41100 - 41106] ( Article 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    A refund claim must be in writing and state the specific grounds for the claim.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Claim for Refund [41100 - 41106] ( Article 1 added by Stats. 1976, Ch. 443. ) ## 41102. Every claim shall be in writing and shall state the specific grounds upon which the claim is founded. (Added by Stats. 1976, Ch. 443.)
  173. 41103.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Claim for Refund [41100 - 41106] ( Article 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    If a refund claim is not filed on time, the person gives up any demand against the state for the overpayment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Claim for Refund [41100 - 41106] ( Article 1 added by Stats. 1976, Ch. 443. ) ## 41103. Failure to file a claim within the time prescribed in this article constitutes a waiver of any demand against the state on account of overpayment. (Added by Stats. 1976, Ch. 443.)
  174. 41104.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Claim for Refund [41100 - 41106] ( Article 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    If the department disallows a claim in whole or part, it must notify the claimant within 30 days.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Claim for Refund [41100 - 41106] ( Article 1 added by Stats. 1976, Ch. 443. ) ## 41104. Within 30 days after disallowing any claim in whole or in part the department shall give notice of its action to the claimant in the manner prescribed for service of notice of a deficiency determination. (Amended by Stats. 2021, Ch. 432, Sec. 104. (SB 824) Effective January 1, 2022.)
  175. 41105.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Claim for Refund [41100 - 41106] ( Article 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    Interest must be paid on overpaid surcharges, and related interest must be refunded or credited.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Claim for Refund [41100 - 41106] ( Article 1 added by Stats. 1976, Ch. 443. ) ## 41105. Interest shall be paid upon any overpayment of any amount of surcharges at the modified adjusted rate per month established pursuant to Section 6591.5, from the first day of the calendar month following the month during which the overpayment was made. In addition, a refund or credit shall be made of any interest imposed upon the person making the overpayment 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 calendar month following the date upon which the person making the overpayment, if the person has not already filed a claim, is notified by the department that a claim may be filed or the date upon which the claim is approved by the department, whichever date is the earlier. (b) In the case of a credit, to the same date as that to which interest is computed on the surcharge or amount against which the credit is applied. (Amended by Stats. 2022, Ch. 747, Sec. 31. (AB 988) Effective September 29, 2022.)
  176. 41106.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Claim for Refund [41100 - 41106] ( Article 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    The department must not allow interest on an overpayment if it was made intentionally or through carelessness. If a refund claimant asks the department to defer action, the department may require the claimant to waive interest for the deferral period.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Claim for Refund [41100 - 41106] ( Article 1 added by Stats. 1976, Ch. 443. ) ## 41106. (a) If the department 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 department to defer action on the claim, the department, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the department to defer action on the claim. (Amended by Stats. 2021, Ch. 432, Sec. 106. (SB 824) Effective January 1, 2022.)
  177. 41107.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2. Cancellations [41107- 41107.] ( Article 2 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    If an amount was illegally determined, the department must record that fact, certify the excess amount and affected person, and authorize cancellation of the amount in its records.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2. Cancellations [41107- 41107.] ( Article 2 added by Stats. 1976, Ch. 443. ) ## 41107. If any amount has been illegally determined either by the person filing the return or by the department, the department shall set forth that fact in its records, 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. Any determination by the department pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days after the effective date of that determination. (Amended by Stats. 2022, Ch. 474, Sec. 62. (SB 1496) Effective January 1, 2023.)
  178. 41108.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Suit for Refund [41108 - 41114] ( Article 3 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    Courts may not issue injunctions, writs of mandate, declaratory judgments, or similar legal or equitable relief in suits against the state or its officers that would stop tax collection under this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Suit for Refund [41108 - 41114] ( Article 3 added by Stats. 1976, Ch. 443. ) ## 41108. No injunction, or writ of mandate, judgment of declaratory relief, or other legal or equitable process shall issue in any suit, action, or proceeding in any court against the state or against any officer of the state to prevent or enjoin the collection under this part of any tax or any amount of tax required to be collected. (Added by Stats. 1976, Ch. 443.)
  179. 41109.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Suit for Refund [41108 - 41114] ( Article 3 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    A court action to recover an allegedly erroneous or illegal amount is barred unless a refund or credit claim has been properly filed under Article 1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Suit for Refund [41108 - 41114] ( Article 3 added by Stats. 1976, Ch. 443. ) ## 41109. No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been duly filed pursuant to Article 1 of this chapter. (Added by Stats. 1976, Ch. 443.)
  180. 41110.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Suit for Refund [41108 - 41114] ( Article 3 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    After the department mails notice of its action on a claim, the claimant may sue the department within 90 days.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Suit for Refund [41108 - 41114] ( Article 3 added by Stats. 1976, Ch. 443. ) ## 41110. Within 90 days after the mailing of the notice of the department’s action upon a claim filed pursuant to Article 1 of this chapter, the claimant may bring an action against the department on the grounds set forth in the claim in a court of competent jurisdiction in any city or city and county of this state in which the Attorney General has an office for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed. (Amended by Stats. 2021, Ch. 432, Sec. 108. (SB 824) Effective January 1, 2022.)
  181. 41111.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Suit for Refund [41108 - 41114] ( Article 3 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    If the department does not mail notice of action on a claim within six months after the claim is filed, the claimant may treat the claim as disallowed and sue the department for the overpayment claimed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Suit for Refund [41108 - 41114] ( Article 3 added by Stats. 1976, Ch. 443. ) ## 41111. If the department 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 department of its action on the claim, consider the claim disallowed and bring an action against the department on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment. (Amended by Stats. 2021, Ch. 432, Sec. 109. (SB 824) Effective January 1, 2022.)
  182. 41112.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Suit for Refund [41108 - 41114] ( Article 3 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    If the plaintiff wins a judgment, that judgment must first be applied to any surcharge the plaintiff owes, and any remaining amount must be refunded to the plaintiff.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Suit for Refund [41108 - 41114] ( Article 3 added by Stats. 1976, Ch. 443. ) ## 41112. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any surcharge due and payable from the plaintiff. The balance of the judgment shall be refunded to the plaintiff. (Added by Stats. 1976, Ch. 443.)
  183. 41113.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Suit for Refund [41108 - 41114] ( Article 3 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    If a judgment refunds illegally collected money, interest must be allowed at the modified adjusted rate from payment until the credit date or a refund-warrant-related date set by the department.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Suit for Refund [41108 - 41114] ( Article 3 added by Stats. 1976, Ch. 443. ) ## 41113. In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the department. (Amended by Stats. 2021, Ch. 432, Sec. 110. (SB 824) Effective January 1, 2022.)
  184. 41114.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Suit for Refund [41108 - 41114] ( Article 3 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    A court may not enter judgment for a plaintiff in a refund action against the department if the suit is brought by an assignee or by someone other than the person who paid the amount.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Suit for Refund [41108 - 41114] ( Article 3 added by Stats. 1976, Ch. 443. ) ## 41114. A judgment shall not be rendered in favor of the plaintiff in any action brought against the department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount. (Amended by Stats. 2021, Ch. 432, Sec. 111. (SB 824) Effective January 1, 2022.)
  185. 41114.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 4. Recovery of Erroneous Refunds [41114.1 - 41114.3] ( Article 4 added by Stats. 1998, Ch. 609, Sec. 33. )

    Verify source ↗

    The department may recover erroneous refunds or credits, and it may also issue a deficiency determination. If it does, the determination must generally be made within three years, unless fraud is involved.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 4. Recovery of Erroneous Refunds [41114.1 - 41114.3] ( Article 4 added by Stats. 1998, Ch. 609, Sec. 33. ) ## 41114.1. (a) The department 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 department 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 department may, in its discretion, issue a deficiency determination in accordance with Article 3 (commencing with Section 41070) of Chapter 4. Except in the case of fraud, the deficiency determination shall be made by the department within three years from the date of the Controller’s warrant or date of credit. (Amended by Stats. 2021, Ch. 432, Sec. 112. (SB 824) Effective January 1, 2022.)
  186. 41114.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 4. Recovery of Erroneous Refunds [41114.1 - 41114.3] ( Article 4 added by Stats. 1998, Ch. 609, Sec. 33. )

    Verify source ↗

    In actions under Section 41114.1(a), the court may order a change in the place of trial if the Attorney General consents.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 4. Recovery of Erroneous Refunds [41114.1 - 41114.3] ( Article 4 added by Stats. 1998, Ch. 609, Sec. 33. ) ## 41114.2. In any action brought pursuant to subdivision (a) of Section 41114.1, 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. 33. Effective January 1, 1999.)
  187. 41114.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 4. Recovery of Erroneous Refunds [41114.1 - 41114.3] ( Article 4 added by Stats. 1998, Ch. 609, Sec. 33. )

    Verify source ↗

    The Attorney General must prosecute actions brought under subdivision (a) of Section 41114.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 5. Overpayments and Refunds [41100 - 41114.3] ( Chapter 5 added by Stats. 1976, Ch. 443. ) ## ARTICLE 4. Recovery of Erroneous Refunds [41114.1 - 41114.3] ( Article 4 added by Stats. 1998, Ch. 609, Sec. 33. ) ## 41114.3. The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 41114.1, 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. 33. Effective January 1, 1999.)
  188. 41115.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Suit for Tax [41115 - 41119] ( Article 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    The department may sue to collect delinquent surcharge amounts and penalties, generally within 10 years after the amount becomes due and payable.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Suit for Tax [41115 - 41119] ( Article 1 added by Stats. 1976, Ch. 443. ) ## 41115. At any time within 10 years after any surcharge or any amount of surcharge required to be collected becomes due and payable, and at any time after any amount determined under Article 3 (commencing with Section 41070), Article 4 (commencing with Section 41080) or Article 5 (commencing with Section 41085) of Chapter 4 of this part becomes due and payable, the department may bring an action in the courts of this state, of any other state, or of the United States in the name of the people of California to collect the amount delinquent together with penalties. (Amended by Stats. 2021, Ch. 432, Sec. 113. (SB 824) Effective January 1, 2022.)
  189. 41116.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Suit for Tax [41115 - 41119] ( Article 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    The Attorney General must prosecute the action, and civil procedure rules on summons, pleadings, proof, trials, and appeals apply to the proceeding.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Suit for Tax [41115 - 41119] ( Article 1 added by Stats. 1976, Ch. 443. ) ## 41116. The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals are applicable to the proceedings. (Added by Stats. 1976, Ch. 443.)
  190. 41117.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Suit for Tax [41115 - 41119] ( Article 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    In the action, a writ of attachment may issue and no affidavit is required before the attachment is issued.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Suit for Tax [41115 - 41119] ( Article 1 added by Stats. 1976, Ch. 443. ) ## 41117. In the action a writ of attachment may issue, and no affidavit previous to the issuing of the attachment is required. (Amended by Stats. 1982, Ch. 517, Sec. 373.)
  191. 41118.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Suit for Tax [41115 - 41119] ( Article 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    In an action, a department certificate showing delinquency is prima facie evidence of the surcharge determination, the delinquency, and the department’s compliance with the part’s computation rules.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Suit for Tax [41115 - 41119] ( Article 1 added by Stats. 1976, Ch. 443. ) ## 41118. In the action, a certificate by the department showing the delinquency shall be prima facie evidence of the determination of the surcharges or the amount of surcharges, of the delinquency of the amounts set forth, and of the compliance by the department with all the provisions of this part in relation to the computation and determination of the amounts. (Amended by Stats. 2022, Ch. 747, Sec. 32. (AB 988) Effective September 29, 2022.)
  192. 41119.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Suit for Tax [41115 - 41119] ( Article 1 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    In actions under this part, process may be served under California civil procedure law or on a service supplier’s or seller’s in-state agent or clerk, with a mailed copy sent to the principal or home office in the latter case.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Suit for Tax [41115 - 41119] ( Article 1 added by Stats. 1976, Ch. 443. ) ## 41119. In any action brought under this part, process may be served according to the Code of Civil Procedure and the Civil Code of this state or may be served upon any agent or clerk in this state employed by a service supplier or seller in a place of business maintained by the service supplier or seller in this state. In the latter case a copy of the process shall forthwith be sent by registered mail to the service supplier or seller at its principal or home office. (Amended by Stats. 2021, Ch. 432, Sec. 115. (SB 824) Effective January 1, 2022.)
  193. 4112.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    When certain tax-defaulted property is redeemed, the tax collector must collect specified fees and amounts, and must record a rescission of the recorded notice.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 4112. (a) When tax-defaulted property subject to the notice recorded under Section 3691.4 is redeemed, the tax collector shall collect all of the following, in addition to the amount required to redeem: (1) A fee to reimburse the county for its actual and reasonable costs incurred in obtaining the names and last known mailing addresses of, and for mailing notices required by Sections 3701 and 3799 to, parties of interest as defined by Section 4675, which shall be distributed to the county general fund. (2) A fee in the amount required by Section 27361.3 of the Government Code that shall be distributed to the county recorder for the cost of recordation of a rescission of the notice, as required by subdivision (c). (3) A fee of one hundred fifty dollars ($150) if redemption is within 90 days of the proposed date for the tax sale of the redeemed property. In the case of unsold tax-defaulted properties remaining on the abstract after the tax sale, the fee shall become a part of the redemption amount and collectible whenever the property is redeemed. The fee shall be distributed to the county general fund to reimburse the county for costs incurred by the county in preparing to conduct that sale. (4) The amount described in subdivision (c) of Section 3704.7 to reimburse the county for the cost of a personal contact required by that section. (b) Notwithstanding subdivision (a), if the tax-defaulted property is redeemed prior to the proposed sale, but after the county has incurred notice or publication costs pursuant to Section 3702 or 3798 in connection with a notice of intended sale, a fee in an amount reasonably necessary to reimburse the tax collector for those costs may be collected. (c) When tax-defaulted property subject to the notice recorded under Section 3691.4 is redeemed, the notice becomes null and void and the tax collector shall execute and record with the county recorder a rescission of the notice in the form prescribed by the Controller. The rescission shall be acknowledged by the county clerk, without charge. (d) The amount of any fee imposed under paragraph (1) of subdivision (a) or subdivision (b) shall be established by the board of supervisors of the county and shall be subject to the requirements of Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title 5 of the Government Code. (Amended by Stats. 2011, Ch. 208, Sec. 2. (AB 902) Effective January 1, 2012.)
  194. 41120.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2. Notice to Withhold [41120 - 41123.6] ( Article 2 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    The department may send notice to persons holding a delinquent taxpayer’s property or debts, and it must do so within five years after delinquency; for state officers, departments, or agencies, the notice must be given before the delinquent claim is presented to the Controller.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2. Notice to Withhold [41120 - 41123.6] ( Article 2 added by Stats. 1976, Ch. 443. ) ## 41120. If any person is delinquent in the payment of the amount required to be paid by that person or if a determination has been made against that person that remains unpaid, the department may, not later than five years after the payment became delinquent, give notice thereof personally or by first-class mail to all persons, including any officer or department of the state or any political subdivision or agency of the state, having in their possession or under their control any credits or other personal property belonging to the delinquent, or any person against whom a determination has been made that remains unpaid or owing any debts to the delinquent or that person. In the case of any state officer, department, or agency, the notice shall be given to that officer, department, or agency prior to the time it presents the claim of the delinquent to the Controller. (Amended by Stats. 2021, Ch. 432, Sec. 116. (SB 824) Effective January 1, 2022.)
  195. 41121.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2. Notice to Withhold [41120 - 41123.6] ( Article 2 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    After receiving a notice, the notified person must not transfer or otherwise dispose of covered credits, personal property, or debts until the department consents or 60 days pass, whichever is earlier.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2. Notice to Withhold [41120 - 41123.6] ( Article 2 added by Stats. 1976, Ch. 443. ) ## 41121. After receiving the notice the person so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the department consents to a transfer or disposition or until 60 days elapse after the receipt of the notice, whichever period expires the earlier. (Amended by Stats. 2021, Ch. 432, Sec. 117. (SB 824) Effective January 1, 2022.)
  196. 41122.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2. Notice to Withhold [41120 - 41123.6] ( Article 2 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    People who receive this notice must promptly tell the department about any credits, personal property, or debts they hold or owe. If the notice is meant to stop transfer of a bank deposit or other bank-held property, it must state the amount due and be sent to the bank branch or office holding the asset, and it is effective only up to twice the amount due.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2. Notice to Withhold [41120 - 41123.6] ( Article 2 added by Stats. 1976, Ch. 443. ) ## 41122. All persons so notified shall forthwith after receipt of the notice advise the department of all credits, other personal property, or debts in their possession, under their control, or owing by them. If the notice seeks to prevent the transfer or other disposition of a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice to be effective shall state the amount, interest, and penalty due from the person and shall be delivered or mailed to the branch or office of the bank at which the deposit is carried or at which the credits or personal property is held. Notwithstanding any other provision, with respect to a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice shall only be effective with respect to an amount not in excess of two times the amount, interest, and penalty due from the person. (Amended by Stats. 2021, Ch. 432, Sec. 118. (SB 824) Effective January 1, 2022.)
  197. 41123.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2. Notice to Withhold [41120 - 41123.6] ( Article 2 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    A person notified under a notice to withhold may incur liability to the state if, during the notice period, they transfer or dispose of property or debts that were required to be withheld.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2. Notice to Withhold [41120 - 41123.6] ( Article 2 added by Stats. 1976, Ch. 443. ) ## 41123. If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld hereunder, to the extent of the value of the property or the amount of the debts thus transferred or paid he shall be liable to the state for any indebtedness due under this part from the person with respect to whose obligation the notice was given if solely by reason of such transfer or disposition the state is unable to recover the indebtedness of the person with respect to whose obligation the notice was given. (Added by Stats. 1976, Ch. 443.)
  198. 41123.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2. Notice to Withhold [41120 - 41123.6] ( Article 2 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    The department may use a notice of levy to require certain people holding a service user’s money or property to withhold it and send it to the department.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2. Notice to Withhold [41120 - 41123.6] ( Article 2 added by Stats. 1976, Ch. 443. ) ## 41123.5. (a) The department may, by notice of levy, served personally, by first-class mail, or by electronic transmission or other electronic technology, require all persons, other than a service supplier, having in their possession, or under their control, any payments, credits other than payments, or other personal property belonging to a service user or other person liable for any amount under this part to withhold from these credits or other personal property the amount of any surcharge, interest, or penalties due from the service user or other person, or the amount of any liability incurred by them under this part, and to transmit the amount withheld to the department at the time it may designate. The notice of levy shall have the same effect as a levy pursuant to a writ of execution except for the continuing effect of the levy, as provided in subdivision (b). (b) The person served shall continue to withhold pursuant to the notice of levy until the amount specified in the notice, including accrued interest, has been paid in full, until the notice is withdrawn, or until one year from the date the notice is received, whichever occurs first. (c) The amount required to be withheld is the lesser of the following: (1) The amount due stated on the notice. (2) The sum of both of the following: (A) The amount of the payments, credits other than payments, or personal property described above and under the person’s possession or control when the notice of levy is served on the person. (B) The amount of each payment that becomes due following service of the notice of levy on the person and prior to the expiration of the levy. (d) For the purposes of this section, the term “payments” does not include earnings as that term is defined in subdivision (a) of Section 706.011 of the Code of Civil Procedure or funds in a deposit account as defined in paragraph (29) of subdivision (a) of Section 9102 of the Commercial Code. The term “payments” does include any of the following: (1) Payments due for services of independent contractors, dividends, rents, royalties, residuals, patent rights, or mineral or other natural rights. (2) Payments or credits due or becoming due periodically as a result of an enforceable obligation to the service user or other person liable for the surcharge. (3) Any other payments or credits due or becoming due the service user or other person liable as the result of written or oral contracts for services or sales whether denominated as wages, salary, commission, bonus, or otherwise. (e) In the case of a financial institution, to be effective, the notice shall state the amount due from the service user and shall be delivered, mailed, or served by electronic transmission or other electronic technology to the branch or office of the financial institution where the credits or other property is held, unless another branch or office is designated by the financial institution to receive the notice. (Amended by Stats. 2022, Ch. 474, Sec. 63. (SB 1496) Effective January 1, 2023.)
  199. 41123.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2. Notice to Withhold [41120 - 41123.6] ( Article 2 added by Stats. 1976, Ch. 443. )

    Verify source ↗

    If an employer withheld surcharge earnings and did not remit them, the department can notify the employer, assess the amount, and collect it as a surcharge deficiency.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2. Notice to Withhold [41120 - 41123.6] ( Article 2 added by Stats. 1976, Ch. 443. ) ## 41123.6. (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the department determines upon receiving information from any person liable for any amount under this part that the person’s employer withheld earnings for surcharges pursuant to Section 41123.5 and failed to remit the withheld earnings to the department, the employer shall be liable for the amount not remitted. The department’s determination shall be based on payroll documents or other substantiating evidence furnished by the person liable for the surcharge. (b) Upon its determination, the department shall mail notice to the employer at its last known address that upon failure to remit the withheld earnings to the department within 15 days of the date of its notice to the employer, the employer shall be liable for that amount which was withheld and not remitted. (c) If the employer fails to remit the amount withheld to the department upon notice, that amount for which the employer is liable shall be determined, collected, and paid as though it were a surcharge deficiency. The amount may be assessed at any time prior to seven years from the first day that the unremitted amount, in the aggregate, was first withheld. Interest shall accrue on that amount from the first day that the unremitted amount, in the aggregate, was first withheld. (d) When the determination against the employer is final and due and payable, the person’s account shall be immediately credited with an amount equal to that determined amount as though it were a payment received by the department on the first date that the unremitted amount, in the aggregate, was first withheld by the employer. (e) Collection against the person liable for the surcharge is stayed for both the following amount and period: (1) An amount equal to the amount determined by the department under subdivision (a). (2) The earlier of the time the credit is applied to the person’s account pursuant to subdivision (d) or the determination against the employer is withdrawn or revised and the person is notified by the department thereof. (f) If under this section, an amount that was withheld and not remitted to the department is final and due and payable by the employer and credited to the person’s account, this remedy shall be the exclusive remedy for the person to recover that amount from the employer. (g) This section shall apply to determinations made by the department on or after the effective date of the act adding this section. (Amended by Stats. 2021, Ch. 432, Sec. 120. (SB 824) Effective January 1, 2022.)
  200. 41124.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2.5. Priority and Lien of Surcharge [41124 - 41124.1] ( Article 2.5 added by Stats. 1982, Ch. 1589, Sec. 30. )

    Verify source ↗

    Amounts owed under this part, including interest and penalties, must be paid first in certain insolvency or estate situations, but the state’s priority is limited by earlier liens, security interests, and certain personal-services claims.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2.5. Priority and Lien of Surcharge [41124 - 41124.1] ( Article 2.5 added by Stats. 1982, Ch. 1589, Sec. 30. ) ## 41124. The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the following cases: (a) Whenever the person is insolvent. (b) Whenever the person makes a voluntary assignment of his or her assets. (c) Whenever the estate of the person in the hands of executors, administrators, or heirs is insufficient to pay all the debts due from the deceased. (d) Whenever the estate and effects of an absconding, concealed, or absent person required to pay any amount under this part are levied upon by process of law. This section does not give the state a preference over any lien or security interest which was recorded or perfected prior to the time when the state records or files its lien as provided in Section 7171 of the Government Code. The preference given to the state by this section shall be subordinate to the preferences given to claims for personal services by Sections 1204 and 1206 of the Code of Civil Procedure. (Added by Stats. 1982, Ch. 1589, Sec. 30.)

Provision text is displayed from LexChat’s stored statute record. Use the official source links to verify amendments, commencement, and current legal force.

LexChat organizes source-backed legal information for research. Verify amendments, commencement, and current legal force with the official publisher before relying on it.