Revenue and Taxation Code — Part 24 | RTC — United States — California law | Esheria

Revenue and Taxation Code

Part 24 of 36 · provisions 4,601–4,800

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

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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.

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Provisions of Revenue and Taxation Code

Showing 200 of 7,200

  1. 45601.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 5. Miscellaneous [45601 - 45611] ( Article 5 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    If a fee payer is delinquent or has an unpaid determination, the board may notify people or agencies holding the payer’s credits, property, or debts, within a three-year limit.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 5. Miscellaneous [45601 - 45611] ( Article 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45601. If any fee payer is delinquent in the payment of any obligation imposed by this part, or if any determination has been made against a fee payer which remains unpaid, the board may, not later than three years after the payment becomes delinquent, or the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, give notice thereof, personally or by first-class mail, to all persons, including any officer or department of the state or any political subdivision or agency of the state, having in their possession or under their control any credits or other personal property belonging to the fee payer, or owing any debts to the fee payer. In the case of any state officer, department, or agency, the notice shall be given to the officer, department, or agency prior to the time it presents the claim of the delinquent fee payer to the Controller. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  2. 45602.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 5. Miscellaneous [45601 - 45611] ( Article 5 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    People who receive the notice must not transfer or otherwise dispose of the specified credits, personal property, or debts in their possession or control, unless the board consents or 60 days pass after notice, 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 5. Miscellaneous [45601 - 45611] ( Article 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45602. After receiving the notice, the persons so notified shall not transfer or make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the board consents to a transfer or disposition or until 60 days after the receipt of the notice, whichever occurs first. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  3. 45603.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 5. Miscellaneous [45601 - 45611] ( Article 5 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    After notice, the notified person must promptly tell the board about credits, personal property, or debts they hold or owe.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 5. Miscellaneous [45601 - 45611] ( Article 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45603. All persons so notified shall immediately, after receipt of the notice, advise the board of all credits, other personal property, or debts in their possession, 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 mailed to the branch or office of the bank at which the deposit is carried or at which the credits or personal property are held. Notwithstanding any other provision of law, with respect to a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice shall only be effective with respect to an amount not in excess of the amount, interest, and penalty due from the person. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  4. 45604.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 5. Miscellaneous [45601 - 45611] ( Article 5 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    A person who is served with a notice to withhold must not transfer or dispose of the property or debts that must be withheld during the notice period.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 5. Miscellaneous [45601 - 45611] ( Article 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45604. If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld, to the extent of the value of the property or the amount of the debts thus transferred or paid, he or she shall be liable to the state for any indebtedness due under this part from the person with respect to whose obligation the notice was given, if solely by reason of that transfer or disposition, the state is unable to recover the indebtedness of the person with respect to whose obligation the notice was given. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  5. 45605.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 5. Miscellaneous [45601 - 45611] ( Article 5 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    The department may serve a notice of levy to require people holding a feepayer’s property to withhold the money or property and send the withheld 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 5. Miscellaneous [45601 - 45611] ( Article 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45605. (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 feepayer or other person liable for any amount under this part to withhold from these credits or other personal property the amount of any fee, interest, or penalties due from the feepayer or other person, or the amount of any liability incurred under this part, and to transmit the amount withheld to the department at the time it may designate. The notice of levy shall have the same effect as a levy pursuant to a writ of execution except for the continuing effect of the levy, as provided in subdivision (b). (b) The 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 feepayer or other person liable for the fee. (3) Any other payments or credits due or becoming due the feepayer or other person liable as the result of written or oral contracts for services or sales whether denominated as wages, salary, commission, bonus, or otherwise. (e) In the case of a financial institution, to be effective, the notice shall state the amount due from the feepayer and shall be delivered, mailed, or served by electronic transmission or other electronic technology to the branch 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. 77. (SB 1496) Effective January 1, 2023.)
  6. 45605.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 5. Miscellaneous [45601 - 45611] ( Article 5 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    If the board finds an employer withheld tax earnings but did not remit them, the employer must pay the amount after notice, and the board may collect it like a tax deficiency.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 5. Miscellaneous [45601 - 45611] ( Article 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45605.5. (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines upon receiving information from a feepayer or other person liable for any amount under this part that the person’s employer withheld earnings for taxes pursuant to Section 45605 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 date 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. 66. Effective January 1, 2001.)
  7. 45606.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 5. Miscellaneous [45601 - 45611] ( Article 5 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    The state’s remedies under this chapter are cumulative, and actions by the board or Attorney General do not force the state to choose one remedy over others.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 5. Miscellaneous [45601 - 45611] ( Article 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45606. The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or by the Attorney General constitutes an election by the state or any of its officers to pursue any remedy to the exclusion of any other remedy for which provision is made in this part. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  8. 45607.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 5. Miscellaneous [45601 - 45611] ( Article 5 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    In certain insolvency and collection situations, amounts due under this part, plus interest and penalties, must be paid first.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 5. Miscellaneous [45601 - 45611] ( Article 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45607. 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 a lien or security interest which was recorded or perfected prior to the time when the state records or files its lien, as provided in Section 7171 of the Government Code. The preference given to the state by this section is subordinate to the preferences given to claims for personal services by Sections 1204 and 1206 of the Code of Civil Procedure. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  9. 45608.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 5. Miscellaneous [45601 - 45611] ( Article 5 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    The board is generally not subject to specified Corporations Code subdivisions unless an applicant, when applying for or receiving a permit, license, or registration number, gives the board a written partnership agreement stating that all business assets are held in the partnership’s name.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 5. Miscellaneous [45601 - 45611] ( Article 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45608. 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. 13. Effective January 1, 1997.)
  10. 45609.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 5. Miscellaneous [45601 - 45611] ( Article 5 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    The board may make installment payment agreements for fees, interest, and penalties, may end them after noncompliance, and must provide administrative review procedures. Certain penalties must be relieved if a timely agreement is made and complied with, except in fraud cases.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 5. Miscellaneous [45601 - 45611] ( Article 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45609. (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any fees due, together with interest thereon and any applicable penalties, in installments over an agreed period. With mutual consent, the board and the fee payer may alter or modify the agreement. (b) Upon failure of a person to fully comply with the terms of an installment payment agreement with the board, the board may terminate the agreement by mailing a notice of termination to the person. The notice shall include an explanation of the basis for the termination and inform the person of his or her right to request an administrative review of the termination. Fifteen days after the mailing of the notice, the installment payment agreement shall be void, and the total amount of the fee, interest, and penalties due shall be immediately payable. (c) The board shall establish procedures for an administrative review for persons requesting that review whose installment payment agreements are terminated under subdivision (b). The collection of fees, interest, and penalties that are the subject of the terminated installment payment agreement may not be stayed during this administrative review process. (d) Subdivision (b) shall not apply to any case where the board finds collection of the fee to be in jeopardy. (e) Except in the case of fraud, if an installment payment agreement is entered into within 45 days from the date on which the board’s notice of determination or redetermination becomes final, and the person complies with the terms of the installment payment agreement, the board shall relieve the penalty imposed pursuant to Section 45306. (Amended by Stats. 2000, Ch. 1052, Sec. 67. Effective January 1, 2001.)
  11. 45609.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 5. Miscellaneous [45601 - 45611] ( Article 5 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    The board must give annual statements to taxpayers with an installment payment agreement under Section 45609, starting no later than January 1, 2001.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 5. Miscellaneous [45601 - 45611] ( Article 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45609.5. The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 45609 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. 68. Effective January 1, 2001.)
  12. 45610.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 5. Miscellaneous [45601 - 45611] ( Article 5 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    A collection cost recovery fee can be imposed on a person who does not pay amounts due under this part, if the department has mailed the required demand notice.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 5. Miscellaneous [45601 - 45611] ( Article 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45610. (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of fee, interest, penalty, or other amount due and payable under this part. The collection cost recovery fee shall be in an amount less than or equal to the California Department of Tax and Fee Administration’s costs for collection, as reasonably determined by the California Department of Tax and Fee Administration. The collection cost recovery fee shall be imposed only if the California Department of Tax and Fee Administration has mailed its demand notice, to that person for payment, that advises that continued failure to pay the amount due may result in collection action, including the imposition of a collection cost recovery fee. (b) Interest shall not accrue with respect to the collection cost recovery fee provided by this section. (c) The collection cost recovery fee imposed pursuant to this section shall be collected in the same manner as the collection of any other fee imposed by this part. (d) (1) If the California Department of Tax and Fee Administration finds that a person’s failure to pay any amount under this part is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person shall be relieved of the collection cost recovery fee provided by this section. (2) Any person seeking to be relieved of the collection cost recovery fee shall file with the California Department of Tax and Fee Administration a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief. (e) Subdivision (a) shall be operative with respect to a demand notice for payment which is mailed on or after January 1, 2011. (f) Collection cost recovery fee revenues shall be deposited in the same manner as revenues derived from any other fee imposed by this part. (Amended by Stats. 2021, Ch. 432, Sec. 163. (SB 824) Effective January 1, 2022.)
  13. 45611.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 5. Miscellaneous [45601 - 45611] ( Article 5 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    The Department may serve certain tax-related earnings withholding orders and related notices electronically, may do so to employers with consent, and may also receive employer returns electronically.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 5. Miscellaneous [45601 - 45611] ( Article 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45611. (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. 29. (SB 889) Effective January 1, 2024.)
  14. 45651.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Claim for Refund [45651 - 45656] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    If the department finds that a fee, penalty, or interest was paid twice or collected or computed incorrectly or unlawfully, it must record the fact, certify the excess, credit it against amounts due, and refund any balance.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Claim for Refund [45651 - 45656] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45651. If the department determines that any amount of fee, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the department shall set forth that fact in its records and certify the amount collected in excess of what was legally due and the person from whom it was collected or by whom paid, and credit the excess amount collected or paid on any amounts then due from the person from whom the excess amount was collected or by whom it was paid under this part, and the balance shall be refunded to the person, or the person’s successors, administrators, or executors. 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. 78. (SB 1496) Effective January 1, 2023.)
  15. 45651.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Claim for Refund [45651 - 45656] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    If a customer overpays a fee reimbursement amount, the person must return the excess to the customer, or remit it to the State Board of Equalization if they do not.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Claim for Refund [45651 - 45656] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45651.5. Except as provided in Section 48008 of the Public Resources Code, when an amount represented by a person who is a feepayer under this part to a customer as constituting reimbursement for fees due under this part is computed upon an amount that is not subject to that fee or is in excess of that fee amount due and is actually paid by the customer to the person, the amount so paid shall be returned by the person to the customer upon notification by the State Board of Equalization or by the customer that the excess has been ascertained. If the person fails or refuses to do so, the amount so paid, if knowingly or mistakenly computed by the person upon an amount that is not subject to the fee or is in excess of the fee due, shall be remitted by that person to the State Board of Equalization. Those amounts remitted to the state shall be credited by the board on any amounts due and payable under this part on the same solid waste from the person by whom it was paid to this state and the balance, if any, shall constitute an obligation due from the person to this state. (Amended by Stats. 1996, Ch. 1087, Sec. 59. Effective January 1, 1997.)
  16. 45652.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Claim for Refund [45651 - 45656] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    The board may not approve refund or credit claims after the stated filing deadlines unless a claim is timely filed or a waiver applies. Claims must be in writing and state the specific grounds.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Claim for Refund [45651 - 45656] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45652. (a) Except as provided in subdivision (b), no refund shall be approved by the board after three years from the due date of the payment for the period for which the overpayment was made, or, with respect to determinations made under Article 2 (commencing with Section 45201) of Chapter 3, after six months from the date the determinations have become final, or after six months from the date of overpayment, whichever period expires later, unless a claim therefor is filed with the board within that period. No credit shall be approved by the board after the expiration of that period, unless a claim for credit is filed with the board within that period or unless the credit relates to a period for which a waiver is given pursuant to Section 45204. (b) A refund may be approved by the board for any period for which a waiver is given under Section 45204 if a claim therefor is filed with the board before the expiration of the period agreed upon. (c) Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded. (Amended by Stats. 2001, Ch. 543, Sec. 46. Effective January 1, 2002.)
  17. 45652.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Claim for Refund [45651 - 45656] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    The limitation period for a refund claim 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Claim for Refund [45651 - 45656] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45652.1. (a) The limitation period specified in Section 45652 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1) For purposes of subdivision (a), a person is financially disabled if the person is unable to manage his or her financial affairs by reason of medically determinable physical or mental impairment of the person which can be expected to result in death or which has lasted or 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 board may require. (2) A person shall not be treated as financially disabled during any period that the person’s spouse or any other person is authorized to act on behalf of the person in financial matters. (c) This section applies to periods of disability commencing before, on, or after the effective date of the act adding this section, but does not apply to any claim for refund that (without regard to this section) is barred by the operation or rule of law, including res judicata, as of the effective date of the act adding this section. (Added by Stats. 2000, Ch. 1052, Sec. 69. Effective January 1, 2001.)
  18. 45652.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Claim for Refund [45651 - 45656] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    A refund of an overpayment of a fee, penalty, or interest collected by the board is approved if a refund claim is filed within three years of the overpayment date, despite Section 45652.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Claim for Refund [45651 - 45656] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45652.2. Notwithstanding Section 45652, a refund of an overpayment of any fee, penalty, or interest collected by the board by means of levy, through the use of liens, or by other enforcement procedures, shall be approved if a claim for a refund is filed within three years of the date of an overpayment. (Added by Stats. 2006, Ch. 364, Sec. 25. Effective January 1, 2007.)
  19. 45652.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Claim for Refund [45651 - 45656] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    A valid refund claim is treated as timely for later payments if the fee determination has not yet been fully paid.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Claim for Refund [45651 - 45656] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45652.3. (a) A claim for refund that is otherwise valid under Section 45652 that is made in the case in which the amount of fee determined has not been paid in full shall be deemed to be a timely filed claim for refund with respect to all subsequent payments applied to that determination. (b) For purposes of this section, “amount of fee determined” means an amount of fee, interest, or penalty, with respect to a single determination made under Article 2 (commencing with Section 45201) or Article 4 (commencing with Section 45351) of Chapter 3. (c) This section shall apply to all claims for refund on or after the effective date of the act adding this section. (Added by Stats. 2016, Ch. 98, Sec. 8. (AB 1856) Effective January 1, 2017.)
  20. 45653.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Claim for Refund [45651 - 45656] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    If a refund claim is not filed within the time set by this article, the claimant waives all demands against the state for that overpayment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Claim for Refund [45651 - 45656] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45653. Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the state on account of the overpayment. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  21. 45654.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Claim for Refund [45651 - 45656] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    If the board disallows a claim in whole or in part, it must send written notice to 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Claim for Refund [45651 - 45656] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45654. Within 30 days after disallowing any claim, in whole or in part, the board shall serve written notice of its action on the claimant pursuant to Section 45201. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  22. 45655.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Claim for Refund [45651 - 45656] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    Interest must be computed and paid on overpayments of fee amounts, and any interest previously imposed on the amount refunded or credited must also 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Claim for Refund [45651 - 45656] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45655. Interest shall be computed, allowed, and paid upon any overpayment of any amount of fee at the modified adjusted rate per month established pursuant to Section 6591.5, from the first day of the monthly period following the period during which the overpayment was made. For purposes of this section, “monthly period” means the month commencing on the day after the due date of the payment through the same date as the due date in each successive month. In addition, a refund or credit shall be made of any interest imposed upon the claimant with respect to the amount being refunded or credited. The interest shall be paid as follows: (a) In the case of a refund, to the last day of the monthly period following the date upon which the claimant, if he or she has not already filed a claim, is notified by the board that a claim may be filed or the date upon which the claim is approved by the board, whichever date is earlier. (b) In the case of a credit, to the same date as that to which interest is computed on the fee or amount against which the credit is applied. (Amended by Stats. 1997, Ch. 620, Sec. 14. Effective January 1, 1998.)
  23. 45656.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Claim for Refund [45651 - 45656] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    If the board finds an overpayment was intentional or due to carelessness, it must not pay interest. If a refund claimant asks the board to defer action, the board may require a waiver of interest during 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Claim for Refund [45651 - 45656] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45656. (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b) If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim. (Amended by Stats. 1998, Ch. 420, Sec. 11. Effective January 1, 1999.)
  24. 457.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If the owner, agent, or person in possession does not give the assessor the requested description within 10 days, the assessor must cite that person to appear in superior court, and the court must hear the return and answer on the day named in the citation.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 457. If the owner, agent, or person in possession neglects to furnish the assessor with the description within 10 days after the request, the assessor shall cite him to appear before the superior court of the county where the land is situated within five days after service of the citation. On the day named in the citation, to the exclusion of all other business, the court shall proceed to hear his return and answer to the citation. (Amended by Stats. 1971, Ch. 1633.)
  25. 45701.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. Suit for Refund [45701 - 45708] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    Courts may not issue injunctions, writs of mandate, or similar relief to stop collection of a fee in suits against the state or a state office.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. Suit for Refund [45701 - 45708] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45701. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this state or against any office of the state to prevent or enjoin the collection of any fee sought to be collected. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  26. 45702.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. Suit for Refund [45701 - 45708] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    A court action to recover an amount allegedly overpaid or illegally collected cannot be maintained unless a refund or credit claim has been duly filed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. Suit for Refund [45701 - 45708] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45702. No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected unless a claim for refund or credit has been duly filed. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  27. 45703.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. Suit for Refund [45701 - 45708] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    A claimant may sue the board within 90 days after notice of the board’s action on a refund or credit claim.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. Suit for Refund [45701 - 45708] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45703. Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board on the grounds set forth in the claim in a court of competent jurisdiction in the County of Sacramento for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  28. 45704.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. Suit for Refund [45701 - 45708] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    If the board 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 board for all or part of the claimed overpayment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. Suit for Refund [45701 - 45708] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45704. If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the board, consider the claim disallowed and bring an action against the board on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  29. 45705.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. Suit for Refund [45701 - 45708] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    If a suit or action is not brought within the time set by this article, the claimant waives all demands against the state for alleged overpayments.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. Suit for Refund [45701 - 45708] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45705. Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the state on account of any alleged overpayments. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  30. 45706.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. Suit for Refund [45701 - 45708] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    If the plaintiff wins, the judgment must first be applied to any fees owed by the plaintiff, and only the remaining amount is 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. Suit for Refund [45701 - 45708] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45706. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any fees due from the plaintiff, and the balance shall be refunded to the plaintiff. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  31. 45707.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. Suit for Refund [45701 - 45708] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    In a judgment, interest must be allowed at the modified adjusted annual rate, from the payment date until credit is allowed or up to 30 days before the refund warrant date, with the date set by the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. Suit for Refund [45701 - 45708] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45707. 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 board. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  32. 45708.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. Suit for Refund [45701 - 45708] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    A plaintiff cannot win a refund lawsuit against the board if the case is brought by an assignee or by someone other than the fee payer.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. Suit for Refund [45701 - 45708] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45708. A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any fee paid when the action is brought by or in the name of an assignee of the fee payer paying the tax or by any person other than the person who has paid the fee. As used in this section, “assignee” does not include a person who has acquired the business of the fee payer which gave rise to the fees and who is thereby a successor in interest to the fee payer. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  33. 45751.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 3. Recovery of Erroneous Refunds [45751 - 45754] ( Article 3 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    The Controller or the board may recover erroneous refunds or credits; the board may also issue a deficiency determination.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 3. Recovery of Erroneous Refunds [45751 - 45754] ( Article 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45751. (a) The Controller may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action brought in a court of competent jurisdiction in the County of Sacramento in the name of the people of the State of California. (b) As an alternative to subdivision (a), the board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed. In recovering any erroneous refund or credit, the board may, in its discretion, issue a deficiency determination in accordance with Article 2 (commencing with Section 45201) or Article 4 (commencing with Section 45351) of Chapter 3. Except in the case of fraud, the deficiency determination shall be made by the board within three years from the date of the Controller’s warrant or date of credit. (Amended by Stats. 1998, Ch. 609, Sec. 40. Effective January 1, 1999.)
  34. 45752.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 3. Recovery of Erroneous Refunds [45751 - 45754] ( Article 3 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    If the department did not cause an erroneous refund, it may not charge interest on that refund until 30 days after it serves a notice of determination for repayment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 3. Recovery of Erroneous Refunds [45751 - 45754] ( Article 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45752. (a) Notwithstanding any other provision of this part, if the department finds that neither the person liable for payment of fee nor any party related to that person has in any way caused an erroneous refund for which an action for recovery is provided under Section 45751, no interest shall be imposed on the amount of that erroneous refund until 30 days after the date on which the department serves a notice of determination for repayment of the erroneous refund to the person. The act of filing a claim for refund shall not be considered as causing the erroneous refund. (b) This section shall be operative for any action for recovery under Section 45751 on or after January 1, 2000. (Amended by Stats. 2024, Ch. 499, Sec. 94. (SB 1528) Effective January 1, 2025.)
  35. 45753.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 3. Recovery of Erroneous Refunds [45751 - 45754] ( Article 3 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    The Attorney General must prosecute actions brought under subdivision (a) of Section 45751.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 3. Recovery of Erroneous Refunds [45751 - 45754] ( Article 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45753. The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 45751, 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. 42. Effective January 1, 1999.)
  36. 45754.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 3. Recovery of Erroneous Refunds [45751 - 45754] ( Article 3 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    In certain actions under Section 45751(a), the court may change 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 3. Recovery of Erroneous Refunds [45751 - 45754] ( Article 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45754. In any action brought pursuant to subdivision (a) of Section 45751, the court may, with the consent of the Attorney General, order a change in the place of trial. (Added by renumbering Section 45752 (as added by Stats. 1998, Ch. 609, Sec. 41) by Stats. 2015, Ch. 303, Sec. 501. (AB 731) Effective January 1, 2016.)
  37. 458.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If the court finds land has not been surveyed or divided so it can be legally described, the court must order the county surveyor to survey it, mark its boundaries and location in parcels of no more than 640 acres each, and deliver the survey to the assessor.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 458. If the court finds the land has not been surveyed or divided so that it can be legally described, the court shall, by order duly entered in open court, direct the county surveyor to make a survey, and define the boundaries and location of the land by parcels not exceeding six hundred and forty acres each, and deliver it to the assessor. (Enacted by Stats. 1939, Ch. 154.)
  38. 45801.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 4. Cancellations [45801- 45801.] ( Article 4 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    If an amount was illegally determined, the department must certify the excess amount and authorize its cancellation; determinations over $50,000 must be public records for at least 10 days after the effective date.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 5. Overpayments and Refunds [45651 - 45801] ( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 4. Cancellations [45801- 45801.] ( Article 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45801. If any amount has been illegally determined, either by the person filing the return or by the department, the department shall certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made, and authorize the cancellation of the amount upon the records of the department. 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. 79. (SB 1496) Effective January 1, 2023.)
  39. 45851.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Administration [45851 - 45855.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 13. )

    Verify source ↗

    The board must enforce this part and may make and enforce rules and regulations for its administration and enforcement.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Administration [45851 - 45855.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 13. ) ## 45851. The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  40. 45852.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Administration [45851 - 45855.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 13. )

    Verify source ↗

    The board may examine the books and records of any fee payer when it considers that necessary to carry out this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Administration [45851 - 45855.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 13. ) ## 45852. The board may make such examinations of the books and records of any fee payer as it may deem necessary in carrying out this part. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  41. 45853.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Administration [45851 - 45855.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 13. )

    Verify source ↗

    The board may hire accountants, auditors, investigators, and other expert or clerical help it needs to enforce its powers and carry out its duties 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Administration [45851 - 45855.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 13. ) ## 45853. The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties under this part. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  42. 45854.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Administration [45851 - 45855.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 13. )

    Verify source ↗

    A board certificate can serve as prima facie evidence that a required notice was given by mailing or personal service. Unless a different method is specifically required, notices under this part may be given by mailing or personal service.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Administration [45851 - 45855.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 13. ) ## 45854. A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing or personal service in accordance with any requirement of this part for the giving of a notice. Unless otherwise specifically required, any notice provided by this part to be mailed or served may be given either by mailing or by personal service in the manner provided for giving notice of a deficiency determination. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  43. 45855.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Administration [45851 - 45855.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 13. )

    Verify source ↗

    The board must make available to the Department of Resources Recycling and Recovery any solid-waste information that is available to the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Administration [45851 - 45855.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 13. ) ## 45855. Any information regarding solid wastes which is available to the board shall be made available to the Department of Resources Recycling and Recovery. (Amended by Stats. 2010, Ch. 654, Sec. 24. (SB 1494) Effective January 1, 2011.)
  44. 45855.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Administration [45851 - 45855.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 13. )

    Verify source ↗

    Tax return preparers must not disclose or misuse information they receive for preparing returns, unless consent or compulsory legal process applies.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Administration [45851 - 45855.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 13. ) ## 45855.5. (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 3 (commencing with Section 45151), 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. 70. Effective January 1, 2001.)
  45. 45855.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Administration [45851 - 45855.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 13. )

    Verify source ↗

    The board determines which feepayer accounts can join the managed audit program, and feepayers are not required to participate.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Administration [45851 - 45855.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 13. ) ## 45855.6. (a) The board shall determine which feepayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its auditing resources and the maximum effectiveness of the program. (b) A feepayer is not required to participate in the managed audit program. (Added by Stats. 2014, Ch. 105, Sec. 36. (AB 2009) Effective January 1, 2015.)
  46. 45855.6.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Administration [45851 - 45855.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 13. )

    Verify source ↗

    A feepayer’s account may enter the managed audit program only if it 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Administration [45851 - 45855.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 13. ) ## 45855.6.1. A feepayer’s account is eligible for the managed audit program only if the feepayer meets all of the following criteria: (a) The feepayer’s business or activities involve few or no statutory exemptions. (b) The feepayer’s business or activities involve a single or a small number of clearly defined taxability or liability issues. (c) The feepayer is subject to the fee imposed pursuant to Section 48000 of the Public Resources Code and agrees to participate in the managed audit program. (d) The feepayer has the resources to comply with the managed audit instructions provided by the board. (Added by Stats. 2014, Ch. 105, Sec. 37. (AB 2009) Effective January 1, 2015.)
  47. 45855.6.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Administration [45851 - 45855.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 13. )

    Verify source ↗

    If the board selects a feepayer’s account for a managed audit, the board must identify the audit details and the feepayer must review its records and provide the requested 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Administration [45851 - 45855.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 13. ) ## 45855.6.2. (a) If the board selects a feepayer’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit period covered by the managed audit. (B) The types of transactions or activities covered by the managed audit. (C) The specific procedures that the feepayer is to follow in determining any liability. (D) The records to be reviewed by the feepayer. (E) The manner in which the types of transactions or activities are to be scheduled for review. (F) The time period for completion of the managed audit. (G) The time period for the payment of the liability and interest. (H) Any other criteria that the board may require for completion of the managed audit. (2) The feepayer shall: (A) Examine its books and records to determine if it has any unreported liability for the audit period. (B) Make available to the board for verification all computations and books and records examined pursuant to subparagraph (A). (b) The information provided by the feepayer pursuant to paragraph (2) of subdivision (a) is the same information that is required for the completion of any other audit that the board may conduct. (Added by Stats. 2014, Ch. 105, Sec. 38. (AB 2009) Effective January 1, 2015.)
  48. 45855.6.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Administration [45851 - 45855.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 13. )

    Verify source ↗

    The board’s authority to examine a feepayer’s books and records under Section 45852 is not limited by this article.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Administration [45851 - 45855.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 13. ) ## 45855.6.3. Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 45852. (Added by Stats. 2014, Ch. 105, Sec. 39. (AB 2009) Effective January 1, 2015.)
  49. 45855.6.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Administration [45851 - 45855.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 13. )

    Verify source ↗

    After a managed audit is completed and verified by the board, unpaid liability interest is calculated at half the usual rate, and payment must be made within the board’s specified time. If managed audit requirements are not met, the board may examine the feepayer’s records.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Administration [45851 - 45855.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 13. ) ## 45855.6.4. Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would otherwise be imposed for liabilities covered by the audit period. Payment of the liabilities and interest shall be made within the time period specified by the board. If the requirements for the managed audit are not satisfied, the board may proceed to examine the records of the feepayer in a manner to be determined by the board under law. (Added by Stats. 2014, Ch. 105, Sec. 40. (AB 2009) Effective January 1, 2015.)
  50. 45856.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. )

    Verify source ↗

    The board must administer this article, and this article generally applies to this part unless 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. ) ## 45856. 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. 14. Effective January 1, 1993.)
  51. 45857.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. )

    Verify source ↗

    The board must create a Taxpayers’ Rights Advocate position, and the advocate or designee must help resolve fee payer complaints and can stay certain actions. The advocate reports to the board’s executive officer.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. ) ## 45857. (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 fee payer complaints and problems, including any fee payer complaints regarding unsatisfactory treatment of fee payers by board employees, and staying actions where fee payers 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. 14. Effective January 1, 1993.)
  52. 45858.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. )

    Verify source ↗

    The board must create and run an education and information program for newly registered fee payers and board audit/compliance staff, and the program must include specific training and communication components.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. ) ## 45858. (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Fee payers newly registered with the board. (2) Board audit and compliance staff. (b) The education and information program shall include all of the following: (1) A program of written communication with newly registered fee payers explaining in simplified terms their duties and responsibilities. (2) Participation in seminars and similar programs organized by federal, state, and local agencies. (3) Revision of fee payer educational materials currently produced by the board that explain the most common areas of fee payer nonconformance in simplified terms. (4) Implementation of a continuing education program for audit and compliance personnel to include the application of new legislation to fee payer activities and areas of recurrent fee payer noncompliance or inconsistency of administration. (c) Electronic media used pursuant to this section shall not represent the voice, picture, or name of members of the board or of the Controller. (Amended by Stats. 1999, Ch. 929, Sec. 55. Effective January 1, 2000.)
  53. 45859.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. )

    Verify source ↗

    The board must hold an annual hearing before the full board and let industry representatives and individual fee payers present proposals about changes to the Integrated Waste Management Fee Law.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. ) ## 45859. The board shall conduct an annual hearing before the full board where industry representatives and individual fee payers are allowed to present their proposals on changes to the Integrated Waste Management Fee Law which may further improve voluntary compliance and the relationship between fee payers and the government. (Amended by Stats. 1993, Ch. 656, Sec. 52. Effective October 1, 1993.)
  54. 45860.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. ) ## 45860. 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 fee payers. As appropriate, statements shall be provided to fee payers with the initial notice of audit, the notice of proposed additional fees, any subsequent notice of fees due, or other substantive notices. Additionally, the board shall include this language for statements in the annual fee information bulletins that are mailed to taxpayers. (Added by Stats. 1992, Ch. 438, Sec. 14. Effective January 1, 1993.)
  55. 45861.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. )

    Verify source ↗

    The board must certify in its annual report that revenue collected or assessed is not used to evaluate individual officers or employees or to impose or suggest production quotas or goals, except quotas or goals about accounts receivable.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. ) ## 45861. (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. 14. Effective January 1, 1993.)
  56. 45862.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. )

    Verify source ↗

    The board must develop and run a program to evaluate employees’ or officers’ performance in their contact with fee payers, and it must coordinate that program 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. ) ## 45862. 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 fee payers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate. (Amended by Stats. 1993, Ch. 589, Sec. 170. Effective January 1, 1994.)
  57. 45863.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. )

    Verify source ↗

    The board must work with named groups to develop 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. ) ## 45863. The board shall, in cooperation with the Department of Resources Recycling and Recovery, 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 the determination of standard timeframes and special review of cases which take more time than the appropriate standard timeframe. (Amended by Stats. 2010, Ch. 654, Sec. 25. (SB 1494) Effective January 1, 2011.)
  58. 45864.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. )

    Verify source ↗

    The board must follow procedures for certain appeals review conferences, including timing and location rules, notice before recording, and letting the fee payer bring a representative.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. ) ## 45864. Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following: (a) Any conference shall be held at a reasonable time at a board office that is convenient to the taxpayer. (b) The conference may be recorded only if prior notice is given to the fee payer and the fee payer is entitled to receive a copy of the recording. (c) The fee payer 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. 14. Effective January 1, 1993.)
  59. 45865.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. )

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    A fee payer may be reimbursed for reasonable hearing-related fees and expenses if the claim is filed within one year, the board finds the staff acted unreasonably, and the board awards a specific amount.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. ) ## 45865. (a) Every fee payer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met: (1) The fee payer files a claim for the fee and expenses with the board within one year of the date the decision of the board becomes final. (2) The board, in its sole discretion, finds that the action taken by the board staff was unreasonable. (3) The board decides that the fee payer be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the board in its sole discretion. (b) To determine whether the board staff has been unreasonable, the board shall consider whether the board staff has established that its position was substantially justified. (c) The amount of reimbursed fees and expenses shall be limited to the following: (1) Fees and expenses incurred after the date of the notice of determination, jeopardy determination, or a claim for refund. (2) If the board finds that the staff was unreasonable with respect to certain issues but reasonable with respect to other issues, the amount of reimbursed fees and expenses shall be limited to those that relate to the issues where the staff was unreasonable. (d) Any proposed award by the board pursuant to 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. 71. Effective January 1, 2001.)
  60. 45866.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. )

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    Board officers and employees may not knowingly investigate or surveil people for non-tax-administration purposes, with stated exceptions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. ) ## 45866. (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 integrated waste management fee violations. (e) For the purposes of this section: (1) “Investigation” means any oral or written inquiry directed to any person, organization, or governmental agency. (2) “Surveillance” means the monitoring of persons, places, or events by means of electronic interception, overt or covert observations, or photography, and the use of informants. (Amended by Stats. 1993, Ch. 656, Sec. 54. Effective October 1, 1993.)
  61. 45867.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. )

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    This section sets rules for settling disputed fee matters, including review steps, approval deadlines, a small-settlement approval limit, and public-record requirements for larger settlements.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. ) ## 45867. (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 fee 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 fee matter in dispute involving a reduction of fee or penalties in settlement, the total of which reduction of fee 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 fees, or penalties, or total fees 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 feepayers 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 feepayer or the national defense. (d) The director shall not participate in the settlement of fee 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) Except as provided in subdivision (c), any settlement considered or entered into pursuant to this section shall constitute confidential information for purposes of Section 45982. (h) 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. (i) 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. 30. (SB 889) Effective January 1, 2024.)
  62. 45867.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. )

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    This section lets the board or certain board officers compromise some final fee liabilities, subject to dollar thresholds and listed conditions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. ) ## 45867.5. (a) (1) Beginning on January 1, 2007, the executive director and chief counsel of the board, or their delegates, may compromise any final fee liability where the reduction of fees 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 fee liability involving a reduction in fees 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 fee liability in which the reduction of fees 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 fee liability” means any final fee liability arising under Part 23 (commencing with Section 45001), or related interest, additions to fees, 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 fee 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 fee 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 fee payer shall establish that: (A) The amount offered in payment is the most that can be expected to be paid or collected from the fee payer’s present assets or income. (B) The fee payer does not have reasonable prospects of acquiring increased income or assets that would enable the fee 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 fee 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 fee and fraud or evasion penalty. (2) The minimum offer may be waived if it can be shown that the fee 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 fee 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 fee 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 fee payer. (i) When more than one fee payer is liable for the debt, such as with spouses or partnerships or other business combinations, including, but not limited to, fee payers who are liable through dual determination or successor’s liability, the acceptance of an offer in compromise from one liable fee payer shall reduce the amount of the liability of the other fee payers by the amount of the accepted offer. (j) Whenever a compromise of fees or penalties or total fees 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 fee payer. (2) The amount of unpaid fees and related penalties, additions to fee, 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 fee payer or violate the confidentiality provisions of Section 45855. 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 fee payer or other person liable for the fee. (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 fee payer or other person liable for the fee. (2) The fee 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 fee payer or other person liable in respect of the fee. (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 fee payer or other person liable in respect of the fee. (m) For purposes of this section, “person” means the fee payer, any member of the fee payer’s family, any corporation, agent, fiduciary, or representative of, or any other individual or entity acting on behalf of, the fee payer, or any other corporation or entity owned or controlled by the fee payer, directly or indirectly, or that owns or controls the fee payer, directly or indirectly. (Amended by Stats. 2011, Ch. 15, Sec. 585. (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.)
  63. 45868.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. )

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    The tax agency must release or stop selling seized property in some cases, and the Taxpayers’ Rights Advocate may order release or return of limited amounts when a levy or notice to withhold threatens health or welfare.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. ) ## 45868. (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 feepayer 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 has first notified the feepayer 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. 8. (SB 1507) Effective January 1, 2019.)
  64. 45868.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. )

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    If levied property is returned, the board must return the property or sale proceeds to the taxpayer in specified cases, unless 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. ) ## 45868.5. (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 45609 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 45870. (Added by Stats. 1999, Ch. 929, Sec. 57. Effective January 1, 2000.)
  65. 45869.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. )

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. ) ## 45869. 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. 172. Effective January 1, 1994.)
  66. 45870.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. )

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    A feepayer may ask the board to reimburse certain bank and third-party check charges caused by an erroneous board action, but the claim must meet stated conditions and deadlines.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. ) ## 45870. (a) A feepayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the feepayer as the direct result of an erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action by the board. Bank and third-party charges include a financial institution’s or third party’s customary charge for complying with 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 feepayer 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 feepayer responded to all contacts by the board and provided the board with any requested information or documentation sufficient to establish the feepayer’s position. This provision may be waived by the board for reasonable cause. (b) Claims pursuant to this section shall be filed within 90 days from the date the bank and third-party charges were incurred by the feepayer. Within 30 days from the date the claim is received, the board shall respond to the claim. If the board denies the claim, the feepayer shall be notified in writing of the reason or reasons for the denial of the claim. (Amended by Stats. 2013, Ch. 253, Sec. 8. (SB 442) Effective January 1, 2014.)
  67. 45871.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. )

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    Before filing certain fee liens, the department must mail the fee payer a preliminary notice. If a lien was filed in error, the department must send releases quickly, and it may release or subordinate liens in listed situations.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. ) ## 45871. (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 fee payer 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 fee payer to prevent the filing or recording of the lien. In the event fee liens are filed for the same liability in multiple counties, only one preliminary notice shall be sent. (b) The preliminary notice required by this section shall not be required with respect to jeopardy determinations issued under Article 4 (commencing with Section 45351) of Chapter 3. (c) If the department determines that the filing of a lien was in error, it shall mail a release to the fee payer 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 fee payer and the entity recording the lien. (d) When the department releases a lien that has been erroneously filed, notice of that release shall be mailed to the fee payer and, upon the request of the fee payer, a copy of the release shall be mailed to the major credit reporting companies in the county where the lien was filed. (e) (1) The department may release or subordinate a lien if the department determines any of the following: (A) Release or subordination will facilitate the collection of the fee liability. (B) Release or subordination will be in the best interest of the state and the fee payer. (C) Release or subordination will be in the best interest of the state and another person that is not the taxpayer but that holds an interest with the taxpayer in the property that is subject to the lien. (2) The amendments added to this subdivision do not constitute a change in, and are declaratory of, existing law. (Amended by Stats. 2022, Ch. 474, Sec. 80. (SB 1496) Effective January 1, 2023.)
  68. 45872.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. )

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    A fee payer 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 6. Administration [45851 - 45872] ( Chapter 6 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [45856 - 45872] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 14. ) ## 45872. (a) If any officer or employee of the board recklessly disregards board-published procedures, a fee payer 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 that contributed to the damages. (d) Whenever it appears to the court that the fee payer’s position in the proceeding brought under subdivision (a) is frivolous, the court may impose a penalty against the plaintiff in an amount not to exceed ten thousand dollars ($10,000). A penalty so imposed shall be paid upon notice and demand from the board and shall be collected as a tax imposed under this part. (Amended by Stats. 2006, Ch. 538, Sec. 634. Effective January 1, 2007.)
  69. 459.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. )

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    The county surveyor’s survey-and-description expense becomes a lien on the land, and after superior court approval it must be added to the land’s taxes and collected like other taxes.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 459. The expense of making the survey and description by the county surveyor is a lien on the land, and, when approved by the superior court, shall be certified by it to the board of supervisors who shall, by resolution, direct the auditor to add the expense to the taxes on the land, to be collected like other taxes. (Amended by Stats. 1941, Ch. 1240.)
  70. 459.5.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. )

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    If an owner, agent, or person in possession does not provide the assessor with a requested description of land, sections 457, 458, and 459 apply.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 459.5. Sections 457, 458, and 459 are applicable when the owner, his agent, or person in possession neglects to furnish the assessor of any taxing agency, including a taxing agency having its own system for the levying and collection of taxes or assessments, with a requested description of any tract of land. (Amended by Stats. 1970, Ch. 531.)
  71. 45901.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 7. Disposition of Proceeds [45901- 45901.] ( Chapter 7 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    Fees, interest, and penalties due under Section 45051 must be paid to the board, which must then send the payments to the specified public funds.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 7. Disposition of Proceeds [45901- 45901.] ( Chapter 7 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45901. All fees, interest, and penalties imposed and all amounts of fee required to be paid to the state pursuant to Section 45051 shall be paid to the board in the form of remittances payable to the State Board of Equalization of the State of California. The board shall transmit the payments in the following manner: (a) The payments from the fees paid pursuant to paragraph (1) of subdivision (b) of Section 48000 of the Public Resources Code and related interest and penalties shall be transmitted to the Treasurer for deposit in the Integrated Waste Management Account in the Integrated Waste Management Fund. (b) The payments from the fees paid pursuant to paragraph (2) of subdivision (b) of Section 48000 of the Public Resources Code and related interest and penalties shall be transmitted to the State Solid Waste Postclosure and Corrective Action Trust Fund. (Amended by Stats. 2009, Ch. 318, Sec. 5. (AB 274) Effective January 1, 2010.)
  72. 45951.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 8. Violations [45951 - 45956] ( Chapter 8 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    A person who refuses to file required returns, reports, supplemental returns, or other data required by the board 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 8. Violations [45951 - 45956] ( Chapter 8 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45951. Any person who refuses to furnish any return or report required to be made, or who refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor and subject to a fine not to exceed five hundred dollars ($500) for each offense. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  73. 45952.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 8. Violations [45951 - 45956] ( Chapter 8 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    A person who knowingly files a false return or report, blocks an inspection or examination, fails to keep or preserve required records, or alters records to falsify them commits a misdemeanor and can be fined or jailed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 8. Violations [45951 - 45956] ( Chapter 8 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45952. Any person who knowingly or willfully files a false return or report with the board, and any person who refuses to permit the board or any of its representatives to make any inspection or examination for which provision is made in this part, or who fails to keep any records as prescribed by the board, or who fails to preserve the records for the inspection of the board for such time as the board deems necessary, or who alters, cancels, or obliterates entries in the records for the purpose of falsifying the records is guilty of a misdemeanor and shall be punished by a fine of not less than one hundred dollars ($100) or more than one thousand dollars ($1,000), by imprisonment in the county jail for not less than one month or more than six months, or by both. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  74. 45953.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 8. Violations [45951 - 45956] ( Chapter 8 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    Any person who willfully evades or tries to evade payment of the fee imposed by this part commits a felony.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 8. Violations [45951 - 45956] ( Chapter 8 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45953. Any person who willfully evades or attempts in any manner to evade or defeat the payment of the fee imposed by this part is guilty of a felony. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  75. 45954.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 8. Violations [45951 - 45956] ( Chapter 8 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    A person convicted of violating this part, when no other penalty is specifically provided, is guilty of a misdemeanor and may be fined up to $500, jailed up to six months, or both.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 8. Violations [45951 - 45956] ( Chapter 8 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45954. Every person convicted for a violation of any provision of this part for which another penalty or punishment is not specifically provided for in this part is guilty of a misdemeanor and shall be punished by a fine of not more than five hundred dollars ($500), by imprisonment in the county jail for not more than six months, or by both. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  76. 45955.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 8. Violations [45951 - 45956] ( Chapter 8 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    A person convicted of a felony for violating this part faces a penalty of up to $5,000, imprisonment under Penal Code section 1170(h), or both, unless another punishment is specifically provided.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 8. Violations [45951 - 45956] ( Chapter 8 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45955. Every person convicted of a felony for a violation of any provision of this part for which another punishment is not specifically provided for in this part shall be punished by a fine of not more than five thousand dollars ($5,000), by imprisonment pursuant to subdivision (h) of Section 1170 of the Penal Code, or by both that fine and imprisonment. (Amended by Stats. 2011, Ch. 15, Sec. 586. (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.)
  77. 45956.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 8. Violations [45951 - 45956] ( Chapter 8 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    A prosecution for violating this part must be started within 3 years after the offense is committed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 8. Violations [45951 - 45956] ( Chapter 8 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45956. Any prosecution for violation of any provision of this part shall be instituted within three years after the commission of the offense. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  78. 45981.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 9. Disclosure of Information [45981 - 45984] ( Chapter 9 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    The board must give information collected under this part to the Department of Resources Recycling and Recovery, and that department and the board may use the information to develop solid-waste data. The department may also make waste generation and disposal data public.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 9. Disclosure of Information [45981 - 45984] ( Chapter 9 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45981. (a) The board shall provide any information obtained under this part to the Department of Resources Recycling and Recovery. (b) The Department of Resources Recycling and Recovery and the board may utilize any information obtained pursuant to this part to develop data on the generation or disposal of solid waste within the state. Notwithstanding any other provision of this chapter, the Department of Resources Recycling and Recovery may make waste generation and disposal data available to the public. (Amended by Stats. 2010, Ch. 654, Sec. 26. (SB 1494) Effective January 1, 2011.)
  79. 45982.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 9. Disclosure of Information [45981 - 45984] ( Chapter 9 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    The department and certain administrative personnel must not disclose fee payer business or proprietary information, except for a public-agency fee payer. The Governor may authorize examination of board records and may allow resulting information to be made public as permitted by the order.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 9. Disclosure of Information [45981 - 45984] ( Chapter 9 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45982. Neither the Department of Resources Recycling and Recovery, nor any person having an administrative duty under Part 9 (commencing with Section 15600) of Division 3 of Title 2 of the Government Code shall disclose the business affairs, operations, or any other proprietary information pertaining to a fee payer, except a fee payer which is a public agency, which was submitted to the board in a report or return required by this part, or permit any report or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person not expressly authorized by Section 45981 or this section. However, the Governor may, by general or special order, authorize examination of the records maintained by the board under this part by other state officers, by officers of another state, by the federal government if a reciprocal arrangement exists, or by any other person. The information so obtained pursuant to the order of the Governor shall not be made public except to the extent and in the manner that the order may authorize that it be made public. (Amended by Stats. 2010, Ch. 654, Sec. 27. (SB 1494) Effective January 1, 2011.)
  80. 45983.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 9. Disclosure of Information [45981 - 45984] ( Chapter 9 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    Certain directly interested successors, receivers, trustees, executors, administrators, assignees, and guarantors may be given information about unpaid fees, interest, or penalties.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 9. Disclosure of Information [45981 - 45984] ( Chapter 9 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45983. Notwithstanding Section 45982, the successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, may be given information regarding the determination of any unpaid fee or the amount of fees, interest, or penalties required to be collected or assessed. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  81. 45984.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 9. Disclosure of Information [45981 - 45984] ( Chapter 9 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    This section says the chapter does not change public access to information about solid waste generation or disposal collected under other state or local laws, regulations, or ordinances.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 9. Disclosure of Information [45981 - 45984] ( Chapter 9 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45984. Nothing in this chapter limits or increases public access to information on any aspect of solid waste generation or disposal collected pursuant to other state or local laws, regulations, or ordinances. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  82. 460.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If a property is not listed by another person and its owner or claimant is absent or unknown, the assessor must estimate its 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 460. If the owner or claimant of any property, not listed by another person, is absent or unknown, the assessor shall estimate its value. (Enacted by Stats. 1939, Ch. 154.)
  83. 46001.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. )

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    This section names this part the Oil Spill Response, Prevention, and Administration Fees Law.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46001. This part shall be known and may be cited as the Oil Spill Response, Prevention, and Administration Fees Law. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  84. 46001.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    The California Department of Tax and Fee Administration may adopt regulations for administering and enforcing this part, and certain emergency regulations are exempt from some explanation and review requirements.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46001.5. (a) The California Department of Tax and Fee Administration may adopt regulations relating to the administration and enforcement of this part pursuant to the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code). (b) An emergency regulation adopted pursuant to amendments made to this part by Senate Bill 861 of the 2013–14 Regular Session or by Assembly Bill 148 of the 2021–22 Regular Session shall be deemed an emergency and necessary to avoid serious harm to the public peace, health, safety, or general welfare for the purposes of Sections 11346.1 and 11349.6 of the Government Code, and the California Department of Tax and Fee Administration is hereby exempt from the requirement that it describe facts showing the need for immediate action and from review by the Office of Administrative Law. (Amended by Stats. 2021, Ch. 115, Sec. 83. (AB 148) Effective July 22, 2021.)
  85. 46002.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    The collection and administration of the fees in Sections 46051 and 46052 are governed by the definitions in Government Code Chapter 7.4 and this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46002. The collection and administration of the fees referred to in Sections 46051 and 46052 shall be governed by the definitions contained in Chapter 7.4 (commencing with Section 8670.1) of Division 1 of Title 2 of the Government Code and this part. (Amended by Stats. 2014, Ch. 35, Sec. 158. (SB 861) Effective June 20, 2014.)
  86. 46003.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    Unless the context requires otherwise, the definitions in this chapter control how this part is read.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46003. Except where the context otherwise requires, the definitions contained in this chapter govern the construction of this part. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  87. 46004.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    This section says matching existing law on the same subject should be treated as a restatement and continuation, not as a new law.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46004. The provisions of this part, insofar as they are substantially the same as existing provisions of law relating to the same subject matter, shall be construed as restatements and continuations and not as new enactments. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  88. 46005.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    This section says earlier actions, proceedings, and accrued rights are not affected by this part, and procedures should conform to this part as far as possible.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46005. Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but all procedures taken shall conform to the provisions on this part as far as possible. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  89. 46006.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    This section defines “Administrator” as the person appointed by the Governor under Government Code Section 8670.4 to implement the specified oil spill prevention and response law.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46006. “Administrator” means the person appointed by the Governor pursuant to Section 8670.4 of the Government Code to implement the Lempert-Keene-Seastrand Oil Spill Prevention and Response Act (Chapter 7.4 (commencing with Section 8670.1) of Division 1 of Title 2 of the Government Code). (Amended by Stats. 2014, Ch. 35, Sec. 159. (SB 861) Effective June 20, 2014.)
  90. 46007.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    “Barge” means a vessel carrying oil, petroleum products, or renewable fuel in commercial quantities as cargo and not equipped with self-propulsion.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46007. “Barge” means a vessel carrying oil, petroleum products, or renewable fuel in commercial quantities as cargo but are not equipped with a means of self-propulsion. (Amended by Stats. 2021, Ch. 115, Sec. 84. (AB 148) Effective July 22, 2021.)
  91. 46008.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    “Barrel” means 42 gallons of crude oil, petroleum products, or renewable fuel.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46008. “Barrel” means 42 gallons of crude oil, petroleum products, or renewable fuel. (Amended by Stats. 2021, Ch. 115, Sec. 85. (AB 148) Effective July 22, 2021.)
  92. 46009.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    In this section, “board” or “department” means 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46009. “Board” or “department” means the California Department of Tax and Fee Administration. (Amended by Stats. 2024, Ch. 499, Sec. 95. (SB 1528) Effective January 1, 2025.)
  93. 46010.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    This section defines “crude oil” for this chapter.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46010. “Crude oil” means petroleum in an unrefined or natural state, including condensate and natural gasoline, and including substances that enhance, cut, thin, or reduce viscosity. (Amended by Stats. 2014, Ch. 35, Sec. 162. (SB 861) Effective June 20, 2014.)
  94. 46011.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    This section defines “facility” for oil spill response fees and lists several exclusions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46011. (a) “Facility” means any of the following located in state waters or located where an oil spill may impact state waters: (1) A building, structure, installation, or equipment used in oil exploration, oil well drilling operations, oil production, oil refining, oil storage, oil gathering, oil processing, oil transfer, oil distribution, or oil transportation. (2) A marine terminal. (3) A pipeline that transports oil. (4) A railroad that transports oil as cargo. (5) A drill ship, semisubmersible drilling platform, jack-up type drilling rig, or any other floating or temporary drilling platform. (6) A renewable fuel production facility. (7) A renewable fuel receiving facility. (b) “Facility” does not include any of the following: (1) A vessel, except a vessel located and used for any purpose described in paragraph (5) of subdivision (a). (2) An owner or operator subject to Chapter 6.67 (commencing with Section 25270) of or Chapter 6.75 (commencing with Section 25299.10) of Division 20 of the Health and Safety Code. (3) Operations on a farm, nursery, logging site, or construction site that are either of the following: (A) Do not exceed 20,000 gallons in a single storage tank. (B) Have a useable tank storage capacity not exceeding 75,000 gallons. (4) A small craft refueling dock. (Amended by Stats. 2021, Ch. 115, Sec. 86. (AB 148) Effective July 22, 2021.)
  95. 46012.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    “Designated amount” means $109,750,000, split between cash in the Oil Spill Response Trust Fund and financial security obtained by the Treasurer.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46012. “Designated amount” means an amount equal to one hundred nine million seven hundred fifty thousand dollars ($109,750,000), subject to the following: (a) Fifty-four million eight hundred seventy-five thousand dollars ($54,875,000) shall be retained in the Oil Spill Response Trust Fund as cash. (b) Fifty-four million eight hundred seventy-five thousand dollars ($54,875,000) shall be accessible in the Oil Spill Response Trust Fund in the form of financial security obtained by the Treasurer. (Amended by Stats. 1996, Ch. 362, Sec. 14. Effective January 1, 1997.)
  96. 46013.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    “Feepayer” means a person liable to pay a fee imposed by specified Government Code sections.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46013. “Feepayer” means any person liable for the payment of a fee imposed by either Section 8670.40 or 8670.48 of the Government Code. (Amended by Stats. 2014, Ch. 35, Sec. 165. (SB 861) Effective June 20, 2014.)
  97. 46017.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    This section defines “marine terminal” for this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46017. “Marine terminal” means any facility used for transferring crude oil, petroleum products, or renewable fuel to or from tankers or barges. For purposes of this part, a marine terminal includes all piping not integrally connected to a tank facility as defined in subdivision (n) of Section 25270.2 of the Health and Safety Code. (Amended by Stats. 2021, Ch. 115, Sec. 87. (AB 148) Effective July 22, 2021.)
  98. 46020.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    This section defines “person” for this part of the code.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46020. “Person” means any individual, trust, firm, joint stock company, or corporation, including, but not limited to, a government corporation, partnership, limited liability company, and association. “Person” also includes any city, county, city and county, district, and the state or any department or agency thereof, and the federal government, or any department or agency thereof, to the extent permitted by law. (Amended by Stats. 1994, Ch. 1200, Sec. 76. Effective September 30, 1994.)
  99. 46021.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    This section defines “petroleum products.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46021. “Petroleum products” means any liquid hydrocarbon at atmospheric temperature and pressure that is the product of the fractionation, distillation, or other refining or processing of crude oil and that is used as, useable as, or may be refined as, a fuel or fuel blendstock, including, but not limited to, gasoline, diesel fuel, aviation fuel, bunker fuel, and renewable fuels containing more than 5 percent of petroleum products. (Amended by Stats. 2021, Ch. 115, Sec. 88. (AB 148) Effective July 22, 2021.)
  100. 46022.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    “Pipeline” means any pipeline used at any time to transport crude oil or petroleum products.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46022. “Pipeline” means any pipeline used at any time to transport crude oil or petroleum products. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  101. 46023.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    This section defines “refinery” for this chapter.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46023. “Refinery” means a facility that refines crude oil, including condensate and natural gasoline, into petroleum products, lubricating oils, coke, or asphalt, and that may blend nonpetroleum products with the refined products either in the refinery or as the petroleum products are shipped from the refinery or from adjacent storage facilities. (Amended by Stats. 2021, Ch. 115, Sec. 89. (AB 148) Effective July 22, 2021.)
  102. 46024.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    This section defines “renewable fuel,” “renewable fuel production facility,” and “renewable fuel receiving facility.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46024. (a) “Renewable fuel” means any liquid produced from nonpetroleum renewable resources that is used or useable as a fuel, or such liquid that may be blended with other types of fuels. Renewable fuel includes fuels that may contain up to 5 percent petroleum product. (b) “Renewable fuel production facility” means a facility that produces renewable fuel for blending or shipment. (c) “Renewable fuel receiving facility” means a facility that is the first point of receipt of renewable fuel in the state that originated from outside the state that receives renewable fuel delivered by railroad tank car, tank truck, pipeline, or vessel. A renewable fuel receiving facility may include, but is not limited to, a refinery, a marine terminal, a rail tank car to tank truck transfer facility, or other storage and distribution facility. (Added by Stats. 2021, Ch. 115, Sec. 90. (AB 148) Effective July 22, 2021.)
  103. 46025.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    This section defines “ship,” “shipment,” and “shipped” as the physical transfer of renewable fuel from a renewable fuel production facility.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46025. “Ship,” “shipment,” or “shipped” means any physical transfer of renewable fuel from a renewable fuel production facility. However, renewable fuel is not shipped when it evaporates or is otherwise lost or destroyed. (Added by Stats. 2021, Ch. 115, Sec. 91. (AB 148) Effective July 22, 2021.)
  104. 46027.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    This section defines “State waters” or “waters of the state” as surface water within the state’s boundaries, excluding groundwater.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46027. “State waters” or “waters of the state” means any surface water, including saline waters, marine waters, and freshwaters, within the boundaries of the state but does not include groundwater. (Repealed and added by Stats. 2014, Ch. 35, Sec. 177. (SB 861) Effective June 20, 2014.)
  105. 46028.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    “Tanker” is defined as a self-propelled waterborne vessel built or adapted to carry oil in bulk or as cargo.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46028. “Tanker” means a self-propelled waterborne vessel, constructed or adapted for the carriage of oil in bulk or in commercial quantities as cargo. (Amended by Stats. 2021, Ch. 115, Sec. 92. (AB 148) Effective July 22, 2021.)
  106. 46029.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    This section defines “vessel” as a tanker or barge, as defined in the chapter.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [46001 - 46029] ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46029. “Vessel” means a tanker or barge as defined in this chapter. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  107. 461.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    A person who willfully makes a false unsworn oral or written statement used as the basis for a tax or assessment can be guilty of a misdemeanor.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 461. Every person who willfully states anything which he knows to be false in any oral or written statement, not under oath, required or authorized to be made as the basis of imposing any tax or assessment, is guilty of a misdemeanor and upon conviction thereof may be punished by imprisonment in the county jail for a period not exceeding six months or by a fine not exceeding one thousand dollars ($1,000), or by both. (Amended by Stats. 1983, Ch. 1092, Sec. 365. Effective September 27, 1983. Operative January 1, 1984, by Sec. 427 of Ch. 1092.)
  108. 46101.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 2. Oil Spill Prevention and Administration Fee and Oil Spill Response Fee [46051 - 46101] ( Chapter 2 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Registration [46101- 46101.] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    Operators of certain refineries, marine terminals, pipelines, and renewable fuel facilities must register with 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 2. Oil Spill Prevention and Administration Fee and Oil Spill Response Fee [46051 - 46101] ( Chapter 2 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Registration [46101- 46101.] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46101. (a) Every person who operates a refinery in this state, a marine terminal in the state, or operates a pipeline to transport crude oil out of the state or petroleum products into the state shall register with the California Department of Tax and Fee Administration for the purposes of Section 8670.48 of the Government Code. (b) Every person who operates a refinery in the state, a marine terminal in the state, a renewable fuel receiving facility in the state, or a renewable fuel production facility in the state shall register with the California Department of Tax and Fee Administration for the purposes of Section 8670.40 of the Government Code. (Amended by Stats. 2021, Ch. 115, Sec. 94. (AB 148) Effective July 22, 2021.)
  109. 46151.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Returns and Payments [46151 - 46159] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    Feepayers must file monthly returns and, if fee is due, remit payment by the 25th day of the following month; they must also file an annual information return by February 1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Returns and Payments [46151 - 46159] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46151. (a) The fees collected and administered under Sections 46051 and 46052 are due and payable to the California Department of Tax and Fee Administration monthly on or before the 25th day of the calendar month following the monthly period for which the fee is due. Each feepayer, on or before the 25th day of the month following each monthly period, shall file a return for the preceding monthly period, using electronic media, showing the information required to be reported by Sections 8670.40 and 8670.48 of the Government Code and any other information that the California Department of Tax and Fee Administration determines to be necessary to carry out this part. Returns shall be authenticated in a form, or pursuant to methods, as may be prescribed by the California Department of Tax and Fee Administration. (b) The feepayer shall file the return, together with a remittance of the amount of fee due, if any, payable to the California Department of Tax and Fee Administration on or before the 25th day of the month following the monthly period for which the fee is due. (c) In addition to the returns due pursuant to subdivision (a), each feepayer shall provide an annual information return, in the form as prescribed by the California Department of Tax and Fee Administration, which may include, but is not limited to, electronic media showing the information required to be reported by Section 8670.48 of the Government Code and any other information that the California Department of Tax and Fee Administration determines to be necessary to carry out this part. The feepayer shall deliver the return containing the required information for the preceding calendar year to the California Department of Tax and Fee Administration on or before February 1 of each year. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the California Department of Tax and Fee Administration. (Amended by Stats. 2021, Ch. 115, Sec. 95. (AB 148) Effective July 22, 2021.)
  110. 46152.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Returns and Payments [46151 - 46159] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    The board may require certain returns and payments to be made on a schedule other than monthly if needed to help administer this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Returns and Payments [46151 - 46159] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46152. The board, if it determines it necessary in order to facilitate the administration of this part, may require returns and payments specified under Section 46151 to be made for periods other than monthly. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  111. 46153.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Returns and Payments [46151 - 46159] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    The board may extend certain tax-return or fee-payment deadlines, up to one month for good cause or up to three months in a disaster. A person who gets an extension must still pay interest on the overdue fee at the rate set by Section 6591.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Returns and Payments [46151 - 46159] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46153. (a) Except as provided in subdivision (b), the board, for good cause, may extend, for a period 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 if a request for the extension is filed with the board within or prior to the period for which the extension may be granted. (b) (1) In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any fee required under this part. The extension may be granted at any time provided a request therefor is filed with the board 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. (c) Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5 from the date on which the fee would have been due without the extension until the date of payment. (Amended by Stats. 2016, Ch. 257, Sec. 11. (AB 1559) Effective September 9, 2016.)
  112. 46153.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Returns and Payments [46151 - 46159] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    If the Governor declares a state of emergency, the department may extend certain reporting, return, and fee-payment deadlines for up to three months for affected persons in the emergency area.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Returns and Payments [46151 - 46159] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46153.5. (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 fee 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. 81. (SB 1496) Effective January 1, 2023.)
  113. 46154.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Returns and Payments [46151 - 46159] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

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    Late payment or late filing of certain fees triggers a 10% penalty, with interest in some cases, and the total penalty for any one return is capped at 10%.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Returns and Payments [46151 - 46159] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46154. (a) Any person who fails to pay any fee to the state or any amount of fee required to be collected and paid to the state, except amounts of determinations made by the board under Article 2 (commencing with Section 46201) or Article 3 (commencing with Section 46251), within the time required shall pay a penalty of 10 percent of the fee or amount of fee, in addition to the fee or amount of fee, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the fee or the amount of fee required to be collected became due and payable to the state until the date of payment. (b) Any feepayer who fails to file a return in accordance with the due date set forth in subdivision (a) of Section 46151 or the due date established by the board in accordance with Section 46152, shall pay a penalty of 10 percent of the amount of the fee 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 fee for which the return is required for any one return. (Amended by Stats. 2000, Ch. 923, Sec. 54. Effective January 1, 2001.)
  114. 46154.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Returns and Payments [46151 - 46159] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    If the required information return is filed late, a $500 penalty must be assessed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Returns and Payments [46151 - 46159] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46154.1. If the information return pursuant to subdivision (c) of Section 46151 is not filed within the time prescribed, a penalty of five hundred dollars ($500) shall be assessed. (Added by Stats. 2000, Ch. 923, Sec. 54.5. Effective January 1, 2001.)
  115. 46154.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Returns and Payments [46151 - 46159] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    If the department finds interest at the usual monthly rate would be inequitable, it may compute interest at a daily rate for qualifying electronic fee payments made one business day late, if the payer got penalty relief and requests an adjustment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Returns and Payments [46151 - 46159] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46154.5. (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 fee was due until the date of payment, if all of the following occur: (1) The payment of the fee was made one business day after the date the fee was due. (2) The person was granted relief from all penalties that applied to that fee payment. (3) The person files a request for an 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 purposes of this section, “business day” means any day other than a Saturday, Sunday, or any day designated as a state holiday. (d) This section shall not apply to any payment made pursuant to a deficiency determination, a determination where no return has been filed, or a jeopardy determination issued by the department. (e) This section shall only apply to electronic payments of fees. (Amended by Stats. 2021, Ch. 432, Sec. 164. (SB 824) Effective January 1, 2022.)
  116. 46156.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Returns and Payments [46151 - 46159] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

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    A person may get penalty relief for a late return or payment if the department finds reasonable cause and no willful neglect; in some emergency areas, the department may grant relief without a filed statement, but only within a limited time, and the department must set criteria for handling requests.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Returns and Payments [46151 - 46159] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46156. (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 46154, 46154.1, 46160, 46251, and 46356. (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. 82. (SB 1496) Effective January 1, 2023.)
  117. 46157.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Returns and Payments [46151 - 46159] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    The department may relieve certain interest charges if a late return or payment was caused by a disaster and there was ordinary care with no willful neglect, and it may also grant relief in certain declared emergency areas.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Returns and Payments [46151 - 46159] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46157. (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 46153, 46154, 46160, and 46253. (b) Except as provided in subdivision (c), any 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. 83. (SB 1496) Effective January 1, 2023.)
  118. 46157.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Returns and Payments [46151 - 46159] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    The board may reduce certain interest charges if the payment failure was caused by an unreasonable error or delay by a board employee, and the person asking for relief must file a 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Returns and Payments [46151 - 46159] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46157.5. (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay fees is due in whole or in part to an unreasonable error or delay by an employee of the board acting in his or her 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 feepayer. (c) Any person seeking relief under this section shall file with the board a statement under penalty of perjury setting forth the facts on which the claim for relief is based and any other information which the board may require. (d) The board may grant relief only for interest imposed on fee liabilities that arise during fee periods commencing on or after January 1, 2000. (Amended by Stats. 2001, Ch. 251, Sec. 33. Effective January 1, 2002.)
  119. 46158.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Returns and Payments [46151 - 46159] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

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    A person may get relief from the fees, penalty, or interest if the board finds the person missed a timely report or payment because the person reasonably relied on the board’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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Returns and Payments [46151 - 46159] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46158. (a) If the board finds that a person’s failure to make a timely report or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the fees imposed or administered under this part and any penalty or interest added thereto. (b) For purposes of this section, a person’s failure to make a timely report or payment shall be considered to be due to reasonable reliance on written advice from the board, only if the board finds that all of the following conditions are satisfied: (1) The person requested in writing that the board advise him or her whether a particular activity or transaction is subject to the fee under this part. The specific facts and circumstances of the activity or transaction shall be fully described in the request. (2) The board 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 fee, or stating the conditions under which the activity or transaction is subject to the fee. (3) The liability for fees applied to a particular activity or transaction which occurred before either of the following: (A) Before the board rescinded or modified the advice so given, by sending written notice to the person of the rescinded or modified advice. (B) Before a change in statutory or constitutional law, a change in the board’s regulations, or a final decision of a court, which renders the board’s earlier written advice no longer valid. (c) Any person seeking relief under this section shall file with the board all of the following: (1) A copy of the person’s written request to the board and a copy of the board’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 board may require. (d) Only the person making the written request shall be entitled to rely on the board’s written advice to that person. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  120. 46159.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Returns and Payments [46151 - 46159] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

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    The board may relieve an innocent spouse from liability for certain understated or unpaid fee amounts if the spouse did not know, had no reason to know, and relief would be equitable.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Returns and Payments [46151 - 46159] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46159. (a) Under regulations prescribed by the board, if: (1) A fee 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 the fee liability is attributable to one spouse; or any amount of the fee reported on a return was unpaid and the nonpayment of the reported fee liability is attributable to one spouse. (2) The other spouse establishes that he or she did not know of, and had no reason to know of, that understatement or nonpayment. (3) Taking into account whether or not 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 fee attributable to that understatement or nonpayment, then the other spouse shall be relieved of liability for the fee (including interest, penalties, and other amounts) to the extent that the liability is attributable to that understatement or nonpayment of the fee. (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 subject to the provisions of this part, but shall not apply to any calendar month that is more than five years from the final date on the board-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 or not 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 an operator of a marine terminal, a pipeline, or a refinery engaged in activities subject to fees under this part to which the understatement is attributable. If neither spouse rendered substantial services as an operator, 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 board, if, taking into account all the facts and circumstances, it is inequitable to hold the other spouse liable for any unpaid fee or any deficiency (or any portion of either) attributable to any item for which relief is not available under subdivision (a), the board 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 the effective date of this section. (Added by Stats. 2007, Ch. 342, Sec. 53. Effective January 1, 2008. Section applicable retroactively as prescribed in subd. (h) and clarified in Sec. 60 of Ch. 342.)
  121. 46160.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [46160 - 46163] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 58. )

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    Some fee payers must remit by electronic funds transfer, and smaller-liability payers may do so only with board approval.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [46160 - 46163] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 58. ) ## 46160. (a) Any person whose estimated fee liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant to methods of calculation prescribed by the board, shall remit amounts due by an electronic funds transfer under procedures prescribed by the board. (b) Any person whose estimated fee 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 board. (c) Any person 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 46151). 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 fees 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 board. Any person who fails to timely file the required return shall pay a penalty of 10 percent of the amount of fees with respect to the period for which the return is required. (e) Any person required to remit fees pursuant to this article who remits those fees by means other than appropriate electronic funds transfer shall pay a penalty of 10 percent of the fees incorrectly remitted. (f) Any person who fails to pay any fee to the state or any amount of fee required to be collected and paid to the state, except amounts of determinations made by the board under Article 2 (commencing with Section 46201) or Article 3, (commencing with Section 46251), within the time required shall pay a penalty of 10 percent of the fee or amount of fee, in addition to the fee or amount of fee, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the fee or the amount of fee required to be collected became due and payable to the state until the date of payment. (g) In determining whether a person’s estimated fee liability averages twenty thousand dollars ($20,000) or more per month, the board may consider returns filed pursuant to this part and any other information in the board’s possession. (h) The penalties imposed by subdivisions (d), (e), and (f) shall be limited to a maximum of 10 percent of the fees due for any one return. Any person remitting fees by electronic funds transfer shall be subject to the penalties under this section and not Section 46154. (i) The board 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. 2005, Ch. 519, Sec. 19. Effective October 4, 2005. Operative January 1, 2006, by Sec. 25 of Ch. 519.)
  122. 46161.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [46160 - 46163] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 58. )

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    A person may be relieved from the Section 46160(e) penalty if the board finds the transfer failure was due to reasonable cause, beyond the person’s control, despite ordinary care, and without willful neglect.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [46160 - 46163] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 58. ) ## 46161. If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board 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 46160. Any person seeking to be relieved of the penalty shall file with the board a statement under penalty of perjury setting forth the facts upon which he or she bases his or her claim for relief. (Added by Stats. 2000, Ch. 923, Sec. 58. Effective January 1, 2001.)
  123. 46162.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [46160 - 46163] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 58. )

    Verify source ↗

    The section defines electronic funds transfer terms and says certain banking costs must be paid by the state or by the person originating the transfer.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [46160 - 46163] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 58. ) ## 46162. (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 fee. 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 his or her own bank, originates an entry crediting the state’s bank account and debiting his or her 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 his or her own bank account and credits the state’s bank account. Electronic funds transfers pursuant to Section 46160 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 board. Banking costs incurred for the Fedwire transaction charged to the person and to the state shall be paid by the person originating the transaction. (Added by Stats. 2000, Ch. 923, Sec. 58. Effective January 1, 2001.)
  124. 46163.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [46160 - 46163] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 58. )

    Verify source ↗

    Electronic filings under this part must be filed and authenticated in the method or form the board prescribes, and certain electronically filed signed documents 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [46160 - 46163] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 58. ) ## 46163. (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and authenticated pursuant to any method or form the board may prescribe. (b) Notwithstanding any other law, any return declaration, statement, or other document otherwise required to be signed that is filed by the taxpayer using electronic media in a form as required by the board shall be deemed to be a signed, valid original document, including upon reproduction to paper form by the board. (c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone. (Added by Stats. 2002, Ch. 459, Sec. 31. Effective January 1, 2003.)
  125. 462.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. )

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    After a written request from the assessor, a person must not refuse required information, give a false name, or willfully withhold their true name.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 462. Every person is guilty of a misdemeanor who, after written request by the assessor, does any of the following: (a) Refuses to make available to the assessor any information which is required by subdivision (d) of Section 441 of this code. (b) Gives a false name. (c) Willfully refuses to give his true name. Upon conviction of any offense in this section, the defendant may be punished by imprisonment in the county jail for a period not exceeding six months or by a fine not exceeding one thousand dollars ($1,000), or by both. If the defendant is a corporation, it may be punished by an additional fine of two hundred dollars ($200) for each day it refuses to comply with the provisions of this section, up to a maximum of twenty thousand dollars ($20,000). (Amended by Stats. 1983, Ch. 1092, Sec. 366. Effective September 27, 1983. Operative January 1, 1984, by Sec. 427 of Ch. 1092.)
  126. 46201.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Deficiency Determinations [46201 - 46205] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. )

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    The board may determine additional fee amounts, charge interest, and add penalties in specified cases.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Deficiency Determinations [46201 - 46205] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46201. (a) If the board is dissatisfied with the return filed or the amount of fee paid to the state by any feepayer, the board may compute and determine the amount to be paid, based upon any information available to it. One or more deficiency determinations may be made of the amount of fee due for one or for more than one period. When a business is discontinued, a determination may be made at any time thereafter, within the period specified in Section 46204, as to liability arising out of that business, irrespective of whether the determination is issued prior to the due date of the liability as otherwise specified in this part. In making a determination, the board may offset overpayments for a period or periods against underpayments for another period or periods and against the interest and penalties on the underpayments. (b) The amount of fee so determined shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the amount of the fee, or any portion thereof, became due and payable until the date of payment. (c) If any part of the deficiency for which a determination of an additional amount due is made is found to have been occasioned by negligence or intentional disregard of this part or regulations adopted pursuant thereto, a penalty of 10 percent of the amount of the determination shall be added, plus interest as provided in subdivision (b). (d) If any part of the deficiency for which a determination of an additional amount due is made is found to be occasioned by fraud or an intent to evade this part or regulations adopted pursuant thereto, a penalty of 25 percent of the amount of the determination shall be added, plus interest as provided in subdivision (b). (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  127. 46202.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Deficiency Determinations [46201 - 46205] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. )

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    The department must give the feepayer written notice of its determination, and the notice may be served by mail, personal delivery, or secure electronic transmission if specified conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Deficiency Determinations [46201 - 46205] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46202. The department shall give to the feepayer 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 feepayer at their 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 a United States Post Office, or a mailbox, sub-post office, substation, or mail chute, or other facility regularly maintained or provided by the United States Postal Service without extension of time for any reason. (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 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. 96. (SB 1528) Effective January 1, 2025.)
  128. 46203.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Deficiency Determinations [46201 - 46205] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    Deficiency notices usually must be served within three years, but a failure to make a return allows an eight-year service period.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Deficiency Determinations [46201 - 46205] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46203. Except in the case of fraud, intent to evade this part or regulations adopted pursuant thereto, or failure to make a return, every notice of deficiency determination shall be served within three years after the 25th day of the month following the period for which the return was due or within three years after the return was filed, whichever period expires later. In the case of failure to make a return, the notice of determination shall be served within eight years after the date the return was due. (Amended by Stats. 2024, Ch. 499, Sec. 97. (SB 1528) Effective January 1, 2025.)
  129. 46204.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Deficiency Determinations [46201 - 46205] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    If a deficiency arises under this part during a decedent’s lifetime, the fiduciary of the estate or trust, or another person liable for the fee, must serve a notice of deficiency determination within four months after a written request, using the form required 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Deficiency Determinations [46201 - 46205] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46204. 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 fee or any portion thereof. (Amended by Stats. 2024, Ch. 499, Sec. 98. (SB 1528) Effective January 1, 2025.)
  130. 46205.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Deficiency Determinations [46201 - 46205] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    If the feepayer gives written consent before the deadline, the notice of deficiency determination may be served later, and the agreed period may be extended by later written agreements made before it expires.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Deficiency Determinations [46201 - 46205] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46205. If before the expiration of the time prescribed in Section 46203 for serving a notice of deficiency determination the feepayer 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. 99. (SB 1528) Effective January 1, 2025.)
  131. 46251.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 3. Determinations If No Return Made [46251 - 46255] ( Article 3 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    If a feepayer does not file a return, the board must estimate the fee, determine the amount due, and 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 3. Determinations If No Return Made [46251 - 46255] ( Article 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46251. If any feepayer fails to make a return, the board shall make an estimate of the amount of fee to be paid. 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 board’s possession or may come into its possession. Upon the basis of this estimate, the board shall compute and determine the amount of fee or other amount 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 more than one period. When a business is discontinued, a determination may be made at any time thereafter, within the periods specified in Section 46203, as to liability arising out of that business, irrespective of whether the determination is issued prior to the due date of the liability as otherwise specified in this part. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  132. 46252.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 3. Determinations If No Return Made [46251 - 46255] ( Article 3 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    The board may offset overpayments, including related interest, against later 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 3. Determinations If No Return Made [46251 - 46255] ( Article 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46252. In making a determination, the board 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. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  133. 46253.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 3. Determinations If No Return Made [46251 - 46255] ( Article 3 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    An unpaid determination amount, excluding penalties, accrues interest at the modified adjusted rate per month 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 3. Determinations If No Return Made [46251 - 46255] ( Article 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46253. 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 date the amount of the fee, or any portion thereof, became due and payable until the date of payment. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  134. 46254.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 3. Determinations If No Return Made [46251 - 46255] ( Article 3 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    If a person fails to file a return because of fraud or intent to evade the rules, an extra 25% penalty is added, on top of the 10% penalty in Section 46251.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 3. Determinations If No Return Made [46251 - 46255] ( Article 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46254. If the failure of any person to file a return is due to fraud or an intent to evade this part or regulations adopted pursuant thereto, 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 10 percent penalty provided in Section 46251. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  135. 46255.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 3. Determinations If No Return Made [46251 - 46255] ( Article 3 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 3. Determinations If No Return Made [46251 - 46255] ( Article 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46255. 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. 100. (SB 1528) Effective January 1, 2025.)
  136. 463.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If a required or requested annual property statement is not filed on time, a 10% penalty based on the assessed value of the unreported taxable tangible property is added to the assessment. The assessor must mail notice of the penalty, and the penalty may be abated if the assessee meets the stated conditions and files a written application on 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 463. (a) If any person who is required by law or is requested by the assessor to make an annual property statement fails to file an annual property statement within the time limit specified by Section 441 or make and subscribe the affidavit respecting his or her name and place of residence, a penalty of 10 percent of the assessed value of the unreported taxable tangible property of that person placed on the current roll shall be added to the assessment made on the current roll. (b) Notice of any penalty added to the secured roll pursuant to this section shall be mailed by the assessor to the assessee at his or her address as contained in the official records of the county assessor. (c) If the assessee establishes to the satisfaction of the county board of equalization or the assessment appeals board that the failure to file the property statement within the time required by Section 441 was due to reasonable cause and circumstances beyond the assessee’s control, and occurred notwithstanding the exercise of ordinary care in the absence of willful neglect, it may order the penalty abated, provided the assessee has filed with the county board written application for abatement of the penalty within the time prescribed by law for the filing of applications for assessment reductions. (d) If the penalty is abated it shall be canceled or refunded in the same manner as an amount of tax erroneously charged or collected. (Amended by Stats. 2015, Ch. 501, Sec. 1. (AB 571) Effective January 1, 2016.)
  137. 46301.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 4. Jeopardy Determinations [46301 - 46303] ( Article 4 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    If the board thinks collection of a fee is at risk because of delay, it must determine the amount due and note that fact; the fee is immediately 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 4. Jeopardy Determinations [46301 - 46303] ( Article 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46301. If the board believes that the collection of any amount of fee will be jeopardized by delay, it shall thereupon make a determination of the amount of fee due, noting that fact upon the determination, and the amount of fee shall be immediately due and payable. If the amount of the fee, interest, and penalty specified in the jeopardy determination is not paid, or a petition for redetermination is not filed, within 10 days after the service upon the taxpayer of notice of the determination, the determination becomes final, and the delinquency penalty and interest provided in Section 46154 shall attach to the amount of fee specified therein. (Amended by Stats. 2004, Ch. 527, Sec. 10. Effective January 1, 2005.)
  138. 46302.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 4. Jeopardy Determinations [46301 - 46303] ( Article 4 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    A feepayer subject to a jeopardy determination may seek redetermination within 10 days, but must deposit security with the department in that same 10-day period.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 4. Jeopardy Determinations [46301 - 46303] ( Article 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46302. The feepayer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 5 (commencing with Section 46351), with the department within 10 days after the service upon the feepayer of notice of the determination, but they shall, within the 10-day period, deposit with the department such security as it determines to be necessary to ensure compliance with this part. The security may be sold by the department at public sale if it becomes necessary in order to recover any amount due under this part. Notice of the sale may be served upon the person who deposited the security in the same manner as prescribed for service of notice by Section 46202. Upon any such sale, the surplus, if any, above the amount due under this part shall be returned to the person who deposited the security. (Amended by Stats. 2024, Ch. 499, Sec. 101. (SB 1528) Effective January 1, 2025.)
  139. 46303.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 4. Jeopardy Determinations [46301 - 46303] ( Article 4 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    A person facing a jeopardy determination may ask for an administrative hearing, but must file a written application within 30 days and state the specific factual and legal grounds.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 4. Jeopardy Determinations [46301 - 46303] ( Article 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46303. (a) In accordance with such rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an administrative hearing for one or more of the following purposes: (1) To establish that the determination is excessive. (2) To establish that the sale of property that may be seized after issuance of the jeopardy determination, or any part thereof, shall be delayed pending the administrative hearing because the sale would result in irreparable injury to the person. (3) To request the release of all or a part of the property to the person. (4) To request a stay of collection activities. (b) The application shall be filed within 30 days after service of the notice of jeopardy determination and shall be in writing and state the specific factual and legal grounds upon which it is founded. The person shall not be required to post any security in order to file the application and to obtain the hearing. However, if the person does not deposit, within the 10-day period prescribed in Section 46302, such security as the board may determine to be necessary to ensure compliance with this part, the filing of the application shall not operate as a stay of collection activities, except the sale of property seized after issuance of the jeopardy determination. Upon a showing of good cause for failure to file a timely application for administrative hearing, the board may allow a filing of the application and grant the person an administrative hearing. The filing of an application pursuant to this section shall not affect the provisions of Section 46301 relating to the finality date of the determination or to penalty or interest. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  140. 46351.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 5. Redeterminations [46351 - 46357] ( Article 5 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    A person affected by a determination of amount due may ask for redetermination within 30 days after notice is served.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 5. Redeterminations [46351 - 46357] ( Article 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46351. Any person from whom an amount is determined to be due under Article 2 (commencing with Section 46201) or Article 3 (commencing with Section 46251), or any person directly interested, may petition for a redetermination thereof within 30 days after service upon him or her of notice of the determination. If a petition for redetermination is not filed within the 30-day period, the amount determined to be due becomes final at the expiration thereof. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  141. 46352.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 5. Redeterminations [46351 - 46357] ( Article 5 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    A petition for redetermination must be in writing and 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 5. Redeterminations [46351 - 46357] ( Article 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46352. Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to state additional grounds at any time prior to the date on which the board issues its order or decision upon the petition for redetermination. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  142. 46353.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 5. Redeterminations [46351 - 46357] ( Article 5 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    If a redetermination petition is filed within 30 days, the board must reconsider the amount due and, if requested in the petition, provide an oral hearing with 10 days’ notice.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 5. Redeterminations [46351 - 46357] ( Article 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46353. If a petition for redetermination is filed within the 30-day period, the board shall reconsider the amount determined to be due, and, if the person has so requested in his or her petition, the board shall grant him or her an oral hearing and shall give him or her 10 days’ notice of the time and place of the hearing. The board may continue the hearing from time to time as may be necessary. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  143. 46354.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 5. Redeterminations [46351 - 46357] ( Article 5 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    The board may lower or raise a determination before it becomes final, but it can raise it only if it asserts a claim for the increase 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 5. Redeterminations [46351 - 46357] ( Article 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46354. The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the board at or before the hearing. Unless the penalty imposed by subdivision (d) of Section 46201 or Section 46254 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 date the amount of fee for the period for which the increase is asserted was due. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  144. 46355.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 5. Redeterminations [46351 - 46357] ( Article 5 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    A board 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 5. Redeterminations [46351 - 46357] ( Article 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46355. The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of notice thereof. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  145. 46356.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 5. Redeterminations [46351 - 46357] ( Article 5 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    Amounts determined by the board 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 5. Redeterminations [46351 - 46357] ( Article 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46356. All amounts determined to be due by the board under Article 2 (commencing with Section 46201) or Article 3 (commencing with Section 46251) are due and payable at the time they become final, and, if not paid when due and payable, a penalty of 10 percent of the amount determined to be due shall be added to the amount due and payable. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  146. 46357.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 5. Redeterminations [46351 - 46357] ( Article 5 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    Any notice required by this article must be served the same way Section 46202 requires notice to be served.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 3. Determinations [46151 - 46357] ( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 5. Redeterminations [46351 - 46357] ( Article 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46357. Any notice required by this article shall be served in the same manner as prescribed for service of notice by Section 46202. (Amended by Stats. 2024, Ch. 499, Sec. 102. (SB 1528) Effective January 1, 2025.)
  147. 464.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Money recovered by the assessor under Section 463 must be paid into the county treasury.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 464. All moneys recovered by the assessor under Section 463 shall be paid into the county treasury. (Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.)
  148. 46401.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Security for Fee [46401 - 46407] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    The board may require security from persons subject to this part, sell it if needed to recover amounts due, and must return any surplus after sale.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Security for Fee [46401 - 46407] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46401. (a) The board, whenever it determines it to be necessary to ensure compliance with this part, may require any person subject to this part to place with it such security as the board may determine to be reasonable, taking into account the circumstances of that person. Any security in the form of cash, government bonds, or insured deposits in banks or savings and loan institutions shall be held by the board in trust to be used solely in the manner provided by this section. The board may sell the security at public auction if it becomes necessary to do so in order to recover any fee or any amount required to be collected, including any interest or penalty due. Notice of the sale shall be served upon the person who placed the security personally or by mail. (b) If service is made by mail, service shall be addressed to the person at his or her address as it appears in the records of the board. Service shall be made at least 30 days prior to the sale in the case of personal service, and at least 40 days prior to the sale in the case of service by mail. Security in the form of a bearer bond issued by the United States or the State of California which has a prevailing market price may, however, be sold by the board at private sale at a price not lower than the prevailing market price thereof. Upon any sale, any surplus above the amounts due shall be returned to the person who placed the security. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  149. 46402.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Security for Fee [46401 - 46407] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    If a feepayer is delinquent or has an unpaid determination, the board may give notice to people or government bodies holding the feepayer’s credits, property, or debts, within three years of the trigger event.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Security for Fee [46401 - 46407] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46402. If any feepayer is delinquent in the payment of any obligations imposed by this part, or in the event a determination has been made against the feepayer which remains unpaid, the board may, not later than three years after the payment becomes delinquent, or the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, give notice thereof, personally or by first-class mail, to all persons, including any officer or department of the state or any political subdivision or agency of the state, having in their possession or under their control any credits or other personal property belonging to the feepayer, or owing any debts to the feepayer. In the case of any state officer, department, or agency, the notice shall be given to the officer, department, or agency prior to the time it presents the claim of the delinquent taxpayer to the Controller. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  150. 46403.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Security for Fee [46401 - 46407] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    After notice, the notified person must not transfer or otherwise dispose of certain 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Security for Fee [46401 - 46407] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46403. 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 first. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  151. 46404.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Security for Fee [46401 - 46407] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    People notified under this section must promptly tell the board about credits, other personal property, or debts they hold or owe. If the notice is meant to stop a bank transfer or other disposition, it must state the amount, interest, and penalty due and be 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Security for Fee [46401 - 46407] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46404. All persons so notified shall immediately, after receipt of the notice, advise the board of all credits, other personal property, or debts in their possession, 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 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 the amount, interest, and penalty due from the person. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  152. 46405.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Security for Fee [46401 - 46407] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Security for Fee [46401 - 46407] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46405. If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld, to the extent of the value of the property or the amount of the debts thus transferred or paid, he or she shall be liable to the state for any indebtedness due under this part from the person with respect to whose obligation the notice was given, if solely by reason of that transfer or disposition, the state is unable to recover the indebtedness of the person with respect to whose obligation the notice was given. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  153. 46406.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Security for Fee [46401 - 46407] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    The department may serve a notice of levy to make persons holding a feepayer’s property withhold and send the covered 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Security for Fee [46401 - 46407] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46406. (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 feepayer or other person liable for any amount under this part to withhold from those credits or other personal property the amount of any fee, interest, or penalties due from that feepayer 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 feepayer or other person liable for the fee. (3) Any other payments or credits due or becoming due the feepayer or other person liable as the result of written or oral contracts for services or sales whether denominated as wages, salary, commission, bonus, or otherwise. (e) In the case of a financial institution, to be effective, the notice shall state the amount due from the feepayer and shall be delivered, mailed, or served by electronic transmission or other electronic technology to the branch 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. 84. (SB 1496) Effective January 1, 2023.)
  154. 46407.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Security for Fee [46401 - 46407] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    If the board finds that an employer withheld tax-related earnings but did not remit them, the employer is liable for the unpaid amount and must be given notice.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Security for Fee [46401 - 46407] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46407. (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines, upon receiving information from a fee payer or other person liable for any amount under this part, that the person’s employer withheld earnings for taxes pursuant to Section 46406 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. 74. Effective January 1, 2001.)
  155. 46411.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Suit for Fee [46411 - 46412] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    The board may sue to collect any fee deficiency, and the Attorney General must bring the action if the board asks.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Suit for Fee [46411 - 46412] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46411. The board may bring any legal actions as are necessary to collect any deficiency in the fee required to be paid, and, upon the board’s request, the Attorney General shall bring the actions. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  156. 46412.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Suit for Fee [46411 - 46412] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    In a suit to enforce the state’s fee rights, a board certificate showing delinquency is prima facie evidence, and a writ of attachment may be issued under the referenced civil procedure chapter.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Suit for Fee [46411 - 46412] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46412. In any suit brought to enforce the rights of the state with respect to fees, a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the fee, of the delinquency of the amount of fee, interest, and penalty set forth therein, and of compliance by the board with all provisions of this part in relation to the computation and levy of the fee. In the action, a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of Civil Procedure. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  157. 46421.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 3. Judgment for Fee [46421 - 46422] ( Article 3 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 3. Judgment for Fee [46421 - 46422] ( Article 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46421. (a) If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in addition thereto, shall thereupon be a perfected and enforceable lien. The lien shall be 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 amount would have been due and payable. (2) For amounts disclosed on a return filed on or after the date the return is delinquent, the date the return is received by the board. (3) For amounts determined under Section 46301 pertaining to jeopardy assessments, the date the notice of the board’s finding is mailed or issued. (4) For all other amounts, the date the assessment is final. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  158. 46422.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 3. Judgment for Fee [46421 - 46422] ( Article 3 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    The board may release or subordinate a lien on property if certain collection or enforceability conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 3. Judgment for Fee [46421 - 46422] ( Article 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46422. (a) If the board determines that the amount of fee, interest, and penalties are sufficiently secured by a lien on other property or that the release or subordination of the lien imposed under this article will not jeopardize the collection of the amount of the fee, interest, and penalties, the board may at any time release all or any portion of the property subject to the lien from the lien or may subordinate the lien to other liens and encumbrances. (b) If the board finds that the liability represented by the lien imposed under this article, including any interest accrued thereon, is legally unenforceable, the board may release the lien. (c) A certificate by the board to the effect that any property has been released from a lien or that the lien has been subordinated to other liens and encumbrances is conclusive evidence that the property has been released or that the lien has been subordinated as provided in the certificate. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  159. 46431.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 4. Warrant for Collection [46431 - 46433] ( Article 4 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    The board or its authorized representative may issue a warrant within three years after a payment delinquency or lien notice event, and the warrant must be directed to a sheriff or marshal.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 4. Warrant for Collection [46431 - 46433] ( Article 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46431. At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or the last recording or filing of a notice of lien under Section 7171 of the Government Code, the board, or its authorized representative, may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the state under this part. The warrant shall be directed to any sheriff or marshal 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 of, and sale pursuant to, a writ of execution. (Amended by Stats. 1996, Ch. 872, Sec. 167. Effective January 1, 1997.)
  160. 46432.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 4. Warrant for Collection [46431 - 46433] ( Article 4 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    The board may pay or advance certain fees and expenses to the sheriff or marshal, and the board—not the court—approves publication fees.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 4. Warrant for Collection [46431 - 46433] ( Article 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46432. The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for their 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. 168. Effective January 1, 1997.)
  161. 46433.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 4. Warrant for Collection [46431 - 46433] ( Article 4 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    A person who must pay any amount under this part is also responsible for the fees, commissions, and expenses, which may be collected by warrant or other collection methods provided in the part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 4. Warrant for Collection [46431 - 46433] ( Article 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46433. The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him or her by virtue of the warrant or in any other manner provided in this part for the collection of the fee. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  162. 46441.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 5. Seizure and Sale [46441 - 46444] ( Article 5 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    If a feepayer is delinquent, the board or its authorized representative may seize and sell the feepayer’s property at public auction to cover the fee due, penalties, and costs.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 5. Seizure and Sale [46441 - 46444] ( Article 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46441. Whenever any feepayer is delinquent in the payment of the fee, the board or its authorized representative may seize any property, real or personal, of the feepayer, and sell at public auction the property seized, or a sufficient portion thereof, to pay the fee due, together with any penalties imposed for the delinquency and all costs that have been incurred on account of the seizure and sale. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  163. 46442.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 5. Seizure and Sale [46441 - 46444] ( Article 5 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    Before a property sale, notice must be given to the delinquent feepayer and record interest holders, and the notice must include specified sale information.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 5. Seizure and Sale [46441 - 46444] ( Article 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46442. (a) Notice of the sale, and the time and place thereof, shall be given to the delinquent feepayer and to all persons who have an interest of record in the property at least 20 days before the date set for the sale in the following manner: The notice shall be personally served or enclosed in an envelope addressed to the feepayer or other person at his or her last known residence or place of business in this state as it appears upon the records of the board, if any, and deposited in the United States registered mail, postage prepaid. The notice shall be published pursuant to Section 6063 of the Government Code in a newspaper of general circulation published in the city in which the property or a part thereof is situated if any part hereof is situated in a city or, if not, in a newspaper of general circulation published in the county in which the property or a part thereof is located. Notice shall also be posted in both of the following manners: (1) One public place in the city in which the interest in property is to be sold if it is to be sold in a city or, if not to be sold in a city, one public place in the county in which the interest in the property is to be sold. (2) One conspicuous place on the property. (b) The notice shall contain a description of the property to be sold, a statement of the amount due, including fees, interest, penalties, and costs, the name of the feepayer, and the further statement that unless the amount due is paid on or before the time fixed in the notice of the sale, the property, or so much thereof as may be necessary, will be sold in accordance with law and the notice. (Amended by Stats. 2006, Ch. 538, Sec. 635. Effective January 1, 2007.)
  164. 46443.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 5. Seizure and Sale [46441 - 46444] ( Article 5 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    At a sale, the board or its authorized agent must sell the property under the law and notice, then give the purchaser the proper sale document.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 5. Seizure and Sale [46441 - 46444] ( Article 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46443. At the sale, the property shall be sold by the board, or by its authorized agent, in accordance with law and the notice, and the board shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests title in the purchaser subject to a right of redemption as prescribed in the Code of Civil Procedure upon sales of real property on execution. The unsold portion of any property seized may be left at the place of sale at the risk of the feepayer. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  165. 46444.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 5. Seizure and Sale [46441 - 46444] ( Article 5 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    If a sale produces more money than is owed, the board must return the excess to the feepayer and get a receipt; if a third party has filed a prior interest or lien notice, the board must hold the excess until a court decides who is entitled to it; if the receipt is unavailable, the board must deposit the excess with the Controller.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 5. Seizure and Sale [46441 - 46444] ( Article 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46444. If, upon the sale, the moneys received exceed the amount of all fees, penalties, and costs due the state from the feepayer, the board shall return the excess to him or her and obtain his or her receipt. If any person having an interest in or lien upon the property files with the board prior to the sale notice of his or her interest, the board shall withhold any excess pending a determination of the rights of the respective parties to the excess moneys by a court of competent jurisdiction. If for any reason the receipt of the feepayer is not available, the board shall deposit the excess moneys with the Controller, as trustee for the owner, subject to the order of the feepayer, his or her heirs, successors, or assigns. (Amended by Stats. 1996, Ch. 860, Sec. 21. Effective January 1, 1997.)
  166. 46451.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 6. Successor Withholding and Liability [46451 - 46454] ( Article 6 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    If a person owing an amount under this part sells the business or stock of goods, or quits the business, the successor must withhold enough of the purchase price to cover the amount until the former owner shows proof of payment or a certificate saying nothing is due.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 6. Successor Withholding and Liability [46451 - 46454] ( Article 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46451. If any person liable for any amount under this part sells out his or her business or stock of goods or quits the business, his or her successor or assigns shall withhold from the purchase price an amount sufficient to cover that amount until the former owner produces a receipt from the board showing that it has been paid or a certificate stating that no amount is due. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  167. 46452.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 6. Successor Withholding and Liability [46451 - 46454] ( Article 6 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    If a business or stock purchaser fails to withhold the required amount from the purchase price, the purchaser becomes personally liable. The board must respond within 60 days by issuing a certificate or mailing notice, and if the board fails to mail the notice, the purchaser is released from further withholding duty.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 6. Successor Withholding and Liability [46451 - 46454] ( Article 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46452. (a) If the purchaser of a business or stock of goods fails to withhold from the purchase price as required, he or she shall become personally liable for the payment of the amount required to be withheld by him or her to the extent of the purchase price valued in money. (b) (1) Within 60 days after the latest of the dates specified in paragraph (2), the board shall either issue the certificate or mail notice to the purchaser at his or her address as it appears on the records of the board of the amount that is required to be paid as a condition of issuing the certificate. (2) For purposes of paragraph (1), the latest of the following dates shall apply: (A) The date the board receives a written request from the purchaser for a certificate. (B) The date of the sale of the business or stock of goods. (C) The date the former owner’s records are made available for audit. (c) Failure of the board to mail the notice referred to in subdivision (b) shall release the purchaser from any further obligation to withhold from the purchase price under this article. The last date upon which the obligation of the successor may be enforced shall be not later than three years after the date the board is notified of the purchase of the business or stock of goods. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  168. 46453.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 6. Successor Withholding and Liability [46451 - 46454] ( Article 6 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    A certificate may be issued only after all amounts due under this part are paid, or when payment is secured to the board’s satisfaction.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 6. Successor Withholding and Liability [46451 - 46454] ( Article 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46453. The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the date of the certificate, or after the payment of the amounts is secured to the satisfaction of the board. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  169. 46454.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 6. Successor Withholding and Liability [46451 - 46454] ( Article 6 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    A successor liability notice must be served within three years after the board learns of the business or stock purchase, and the successor may seek reconsideration. Once the notice is final, collection proceeds under this chapter, and no additional penalty applies for late payment when due.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 6. Successor Withholding and Liability [46451 - 46454] ( Article 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46454. The obligation of the successor shall be enforced by serving a notice of successor liability on the person. The notice shall be served in the manner prescribed for service of a notice of a deficiency determination, not later than three years after the date the board is notified of the purchase of the business or stock of goods. The successor may petition for reconsideration in the manner provided in Article 5 (commencing with Section 46351) of Chapter 3. The notice shall become final and the amount due and payable in the manner provided in that article except that no additional penalty shall apply if not paid when due and payable. This chapter, with respect to the collection of any amount required to be paid under this part, shall apply when the notice becomes final. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  170. 46461.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 7. Miscellaneous [46461 - 46467] ( Article 7 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    State remedies under this chapter are cumulative, and actions by the board or Attorney General do not count as choosing one remedy over others.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 7. Miscellaneous [46461 - 46467] ( Article 7 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46461. The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or the Attorney General constitutes an election by the state or any of its officers to pursue any remedy to the exclusion of any other remedy for which provision is made in this part. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  171. 46462.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 7. Miscellaneous [46461 - 46467] ( Article 7 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    Amounts due under this part are paid first in certain insolvency-related situations, but the state has no priority over prior liens or security interests, and its preference is subordinate to 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 7. Miscellaneous [46461 - 46467] ( Article 7 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46462. (a) 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: (1) Whenever the person is insolvent. (2) Whenever the person makes a voluntary assignment of his or her assets. (3) 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. (4) 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. (b) This section does not give the state a preference over a lien or security interest which was recorded or perfected prior to the time when the state records or files its lien as provided in Section 7171 of the Government Code. (c) The preference given to the state by this section is subordinate to the preferences given to claims for personal services by Sections 1204 and 1206 of the Code of Civil Procedure. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  172. 46463.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 7. Miscellaneous [46461 - 46467] ( Article 7 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    The board is exempt from subdivisions (c) and (d) of Section 16307 of the Corporations Code unless the applicant provides a written partnership agreement at application or issuance time that says all business assets will be held in the partnership’s name.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 7. Miscellaneous [46461 - 46467] ( Article 7 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46463. 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. 14. Effective January 1, 1997.)
  173. 46464.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 7. Miscellaneous [46461 - 46467] ( Article 7 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    The board may offer written installment payment agreements for fees, interest, and penalties, can terminate them for noncompliance, and must provide notice and review procedures. In some cases, penalties may be relieved if the agreement is made and followed within 45 days.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 7. Miscellaneous [46461 - 46467] ( Article 7 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46464. (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any fees due, together with interest thereon and any applicable penalties, in installments over an agreed period. With mutual consent, the board and the fee payer may alter or modify the agreement. (b) Upon failure of a person to fully comply with the terms of an installment payment agreement with the board, the board may terminate the agreement by mailing a notice of termination to the person. The notice shall include an explanation of the basis for the termination and inform the person of his or her right to request an administrative review of the termination. Fifteen days after the mailing of the notice, the installment payment agreement shall be void, and the total amount of the fees, interest, and penalties due shall be immediately payable. (c) The board shall establish procedures for an administrative review for persons requesting that review whose installment payment agreements are terminated under subdivision (b). The collection of fees, interest, and penalties that are the subject of the terminated installment payment agreement may not be stayed during this administrative review process. (d) Subdivision (b) shall not apply to any case where the board finds collection of the fee to be in jeopardy. (e) Except in the case of fraud, if an installment payment agreement is entered into within 45 days from the date on which the board’s notice of determination or redetermination become final, and the person complies with the terms of the installment payment agreement, the board shall relieve the penalty imposed pursuant to Section 46356. (Amended by Stats. 2000, Ch. 1052, Sec. 75. Effective January 1, 2001.)
  174. 46464.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 7. Miscellaneous [46461 - 46467] ( Article 7 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    The board must give certain taxpayers an annual statement showing the year’s opening balance, payments made, 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 7. Miscellaneous [46461 - 46467] ( Article 7 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46464.5. The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 46464 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. 76. Effective January 1, 2001.)
  175. 46466.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 7. Miscellaneous [46461 - 46467] ( Article 7 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    A person who does not pay amounts due under this part may be charged a collection cost recovery fee, but only after the department mails a demand notice.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 7. Miscellaneous [46461 - 46467] ( Article 7 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46466. (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of fee, interest, penalty, or other amount due and payable under this part. The collection cost recovery fee shall be in an amount less than or equal to the California Department of Tax and Fee Administration’s costs for collection, as reasonably determined by the California Department of Tax and Fee Administration. The collection cost recovery fee shall be imposed only if the California Department of Tax and Fee Administration has mailed its demand notice, to that person for payment, that advises that continued failure to pay the amount due may result in collection action, including the imposition of a collection cost recovery fee. (b) Interest shall not accrue with respect to the collection cost recovery fee provided by this section. (c) The collection cost recovery fee imposed pursuant to this section shall be collected in the same manner as the collection of any other fee imposed by this part. (d) (1) If the California Department of Tax and Fee Administration finds that a person’s failure to pay any amount under this part is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person shall be relieved of the collection cost recovery fee provided by this section. (2) Any person seeking to be relieved of the collection cost recovery fee shall file with the California Department of Tax and Fee Administration a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief. (e) Subdivision (a) shall be operative with respect to a demand notice for payment which is mailed on or after January 1, 2011. (f) Collection cost recovery fee revenues shall be deposited in the same manner as revenues derived from any other fee imposed by this part. (Amended by Stats. 2021, Ch. 432, Sec. 165. (SB 824) Effective January 1, 2022.)
  176. 46467.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 7. Miscellaneous [46461 - 46467] ( Article 7 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    The California Department of Tax and Fee Administration may use electronic transmission or other electronic technology to serve certain tax-related orders and notices on employers, and may receive employer returns electronically.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 4. Collection of Fee [46401 - 46467] ( Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 7. Miscellaneous [46461 - 46467] ( Article 7 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46467. (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. 31. (SB 889) Effective January 1, 2024.)
  177. 465.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The assessor may destroy certain tax documents after six years, and may destroy documents immediately if they have been preserved in a retrievable image-based medium.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 465. (a) Except as provided in subdivision (b), the assessor may destroy any document when six years have elapsed since the lien date for the tax year for which that document was obtained. Documents may be destroyed immediately upon preservation in a medium that provides access to the documents such as microfilm, microfiche, electronic document imaging, or other media that captures a true image of the document that may later be retrieved. (b) Affidavits claiming an exemption, for the first time, pursuant to Sections 254.5, 257, and 277 may be destroyed by the assessor as follows: (1) Six years after the lien date of the tax year for which the exemption was last granted. (2) Upon preservation in a medium that provides access to the documents such as microfilm, microfiche, electronic document imaging, or other media that captures a true image of the document that may later be retrieved. (Amended by Stats. 2010, Ch. 185, Sec. 3. (SB 1493) Effective January 1, 2011.)
  178. 46501.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Claim for Refund [46501 - 46507] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    If the department finds an oil spill fee, penalty, or interest was overpaid or wrongly collected, it must record and certify the excess and refund or credit it. Large determinations over $50,000 must also be public for at least 10 days after the effective date.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Claim for Refund [46501 - 46507] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46501. (a) If the department determines that any amount of fee, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the department shall set forth that fact in its records and certify the amount collected in excess of what was legally due and the person from whom it was collected or by whom paid. The excess amount collected or paid shall be credited on any amounts then due from the person from whom the excess amount was collected or by whom it was paid under this part, and the balance shall be refunded to the person, or the person’s successors, administrators, or executors. (b) Any determination by the department that is in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days after the effective date of that determination. (Amended by Stats. 2022, Ch. 474, Sec. 85. (SB 1496) Effective January 1, 2023.)
  179. 46501.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Claim for Refund [46501 - 46507] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    A feepayer who overcharges a customer for fee reimbursement must return the excess after notification; if it is not returned, the amount must be remitted 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Claim for Refund [46501 - 46507] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46501.5. When an amount represented by a person who is a feepayer under this part to a customer as constituting reimbursement for fees due under this part is computed upon an amount that is not subject to that fee or is in excess of that fee amount due and is actually paid by the customer to the person, the amount so paid shall be returned by the person to the customer upon notification by the State Board of Equalization or by the customer that the excess has been ascertained. If the person fails or refuses to do so, the amount so paid, if knowingly or mistakenly computed by the person upon an amount that is not subject to the fee or is in excess of the fee due, shall be remitted by that person to this state. Those amounts remitted to the state shall be credited by the board on any amounts due and payable under this part on the same activity from the person by whom it was paid to this state and the balance, if any, shall constitute an obligation due from the person to this state. (Added by Stats. 1996, Ch. 1087, Sec. 61. Effective January 1, 1997.)
  180. 46502.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Claim for Refund [46501 - 46507] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    The board may not approve late refund or credit requests unless a claim is filed within the required time period, subject to stated waiver and subdivision (b) exceptions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Claim for Refund [46501 - 46507] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46502. (a) Except as provided in subdivision (b), no refund shall be approved by the board after three years from the due date of the payment for the period for which the overpayment was made, or, with respect to determinations made under Article 2 (commencing with Section 46201), Article 3 (commencing with Section 46251) or Article 4 (commencing with Section 46301) of Chapter 3, after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires later, unless a claim therefor is filed with the board within that period. No credit shall be approved by the board after the expiration of that period, unless a claim for credit is filed with the board within that period or unless the credit relates to a period for which a waiver is given pursuant to Section 46205. (b) A refund may be approved by the board for any period for which a waiver is given pursuant to Section 46205 if a claim therefor is filed with the board before the expiration of the period agreed upon. (c) If the board has made a determination under Article 2 (commencing with Section 46201), Article 3 (commencing with Section 46251), or Article 4 (commencing with Section 46301) of Chapter 3, and if a person’s claim for refund was filed timely within the applicable six-month period specified by subdivision (a) or (b), that claim for refund shall be deemed to also apply to that person’s later payments in full or partial satisfaction of that determination. (Amended by Stats. 2001, Ch. 543, Sec. 48. Effective January 1, 2002.)
  181. 46502.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Claim for Refund [46501 - 46507] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    The limitation period for Section 46502 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Claim for Refund [46501 - 46507] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46502.1. (a) The limitation period specified in Section 46502 shall be suspended during any period of the person’s life that the person is financially disabled. (b) (1) For purposes of subdivision (a), a person is financially disabled if the person is unable to manage his or her financial affairs by reason of medically determinable physical or mental impairment of the person which can be expected to result in death or which has lasted or 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 board may require. (2) A person shall not be treated as financially disabled during any period that the person’s spouse of any other person is authorized to act on behalf of the person in financial matters. (c) This section applies to periods of disability commencing before, on, or after the effective date of the act adding this section, but does not apply to any claim for refund that (without regard to this section) is barred by the operation or rule of law, including res judicata, as of the effective date of the act adding this section. (Added by Stats. 2000, Ch. 1052, Sec. 77. Effective January 1, 2001.)
  182. 46502.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Claim for Refund [46501 - 46507] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    A refund of an overpayment of certain fees, penalties, or interest collected by the board 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Claim for Refund [46501 - 46507] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46502.2. Notwithstanding Section 46502, a refund of an overpayment of any fee, penalty, or interest collected by the board by means of levy, through the use of liens, or by other enforcement procedures, shall be approved if a claim for a refund is filed within three years of the date of an overpayment. (Added by Stats. 2006, Ch. 364, Sec. 28. Effective January 1, 2007.)
  183. 46502.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Claim for Refund [46501 - 46507] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    A refund claim that is otherwise valid can still count as timely for later payments if the fee determination has 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Claim for Refund [46501 - 46507] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46502.3. (a) A claim for refund that is otherwise valid under Sections 46502 and 46503 that is made in the case in which the amount of fee determined has not been paid in full shall be deemed to be a timely filed claim for refund with respect to all subsequent payments applied to that determination. (b) For purposes of this section, “amount of fee determined” means an amount of fee, interest, or penalty, with respect to a single determination made under Article 2 (commencing with Section 46201), Article 3 (commencing with Section 46251), or Article 4 (commencing with Section 46301) of Chapter 3. (c) This section shall apply to all claims for refund on or after the effective date of the act adding this section. (Added by Stats. 2016, Ch. 98, Sec. 9. (AB 1856) Effective January 1, 2017.)
  184. 46503.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Claim for Refund [46501 - 46507] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    A claim for refund or credit must be in writing and must 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Claim for Refund [46501 - 46507] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46503. Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  185. 46504.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Claim for Refund [46501 - 46507] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    Missing the deadline to file a claim under this article waives all demands 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Claim for Refund [46501 - 46507] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46504. Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the state on account of the overpayment. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  186. 46505.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Claim for Refund [46501 - 46507] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    After disallowing a claim, the board must serve written notice of its action on 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Claim for Refund [46501 - 46507] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46505. Within 30 days after disallowing any claim, in whole or in part, the board shall serve written notice of its action on the claimant, the service to be made as provided by Section 46202. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  187. 46506.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Claim for Refund [46501 - 46507] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    Interest must be computed, allowed, and paid on fee overpayments, and any interest previously imposed on the claimant for the refunded or credited amount must also 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Claim for Refund [46501 - 46507] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46506. Interest shall be computed, allowed, and paid upon any overpayment of any amount of fee at the modified adjusted rate per month established pursuant to Section 6591.5, from the 26th day of the calendar month following the period during which the overpayment was made. In addition, a refund or credit shall be made of any interest imposed upon the claimant with respect to the amount being refunded or credited. The interest shall be paid as follows: (a) In the case of a refund, to the 25th day of the calendar month following the date upon which the claimant, if he or she has not already filed a claim, is notified by the board that a claim may be filed or the date upon which the claim is approved by the board, whichever date is earlier. (b) In the case of a credit, to the same date as that to which interest is computed on the fee or amount against which the credit is applied. (Amended by Stats. 1997, Ch. 620, Sec. 15. Effective January 1, 1998.)
  188. 46507.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Claim for Refund [46501 - 46507] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. )

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    The board must not pay interest on an overpayment it determines was intentional or due to carelessness, and it may require a refund claimant to waive interest if the claimant asks to defer action on the claim.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. Claim for Refund [46501 - 46507] ( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46507. (a) If the board determines that any overpayment has been made intentionally or by reasons of carelessness, it shall not allow any interest thereon. (b) If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim. (Amended by Stats. 1998, Ch. 420, Sec. 12. Effective January 1, 1999.)
  189. 4651.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Generally [4651 - 4651.4] ( Chapter 1 repealed and added by Stats. 1951, Ch. 430. )

    Verify source ↗

    In this part, “fund” includes a revenue district, a taxing agency, and annual installments of assessments charged on the roll, unless the context requires otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Generally [4651 - 4651.4] ( Chapter 1 repealed and added by Stats. 1951, Ch. 430. ) ## 4651. Unless the context otherwise requires, as used in this part, “fund” includes: (a) A revenue district. (b) A taxing agency. (c) Annual installments of assessments charged on the roll. (Repealed and added by Stats. 1951, Ch. 430.)
  190. 4651.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Generally [4651 - 4651.4] ( Chapter 1 repealed and added by Stats. 1951, Ch. 430. )

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    Amounts distributed to the State under this part must be deposited in the State General Fund unless another law says otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Generally [4651 - 4651.4] ( Chapter 1 repealed and added by Stats. 1951, Ch. 430. ) ## 4651.2. Unless otherwise provided by law, any amount distributed to the State pursuant to this part shall be deposited in the State General Fund. (Added by Stats. 1951, Ch. 430.)
  191. 4651.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Generally [4651 - 4651.4] ( Chapter 1 repealed and added by Stats. 1951, Ch. 430. )

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    The county treasurer and county auditor must keep accurate accounts of money received for distribution, and the treasurer must file a detailed, verified report with the Controller at settlement time.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Generally [4651 - 4651.4] ( Chapter 1 repealed and added by Stats. 1951, Ch. 430. ) ## 4651.4. The county treasurer and the county auditor shall each keep an accurate account of money received which is to be distributed and shall, at the time the treasurer is required to settle with the State for money in his possession belonging to the State, make a detailed, verified report to the Controller, in the form prescribed by the Controller, of all amounts distributed to the State. (Amended by Stats. 1953, Ch. 270.)
  192. 46521.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Suit for Refund [46521 - 46528] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. )

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    In suits against the state or a state office, courts may not issue injunctions, writs of mandate, or similar legal or equitable process to stop collection of a fee being sought.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Suit for Refund [46521 - 46528] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46521. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this state or against any office of the state to prevent or enjoin the collection of any fee sought to be collected. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  193. 46522.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Suit for Refund [46521 - 46528] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    A court case to recover an amount allegedly overassessed or illegally collected cannot be maintained unless a claim for refund or credit has been duly filed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Suit for Refund [46521 - 46528] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46522. No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected unless a claim for refund or credit has been duly filed. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  194. 46523.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Suit for Refund [46521 - 46528] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    A claimant may sue the board within 90 days after notice of the board’s action on a refund or credit claim.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Suit for Refund [46521 - 46528] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46523. Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board on the grounds set forth in the claim in a court of competent jurisdiction in the County of Sacramento for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  195. 46524.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Suit for Refund [46521 - 46528] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. )

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Suit for Refund [46521 - 46528] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46524. If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the board, consider the claim disallowed and bring an action against the board on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  196. 46525.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Suit for Refund [46521 - 46528] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. )

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    If a suit or action is not brought within the time set by this article, the claimant waives all demands against the state for the alleged overpayment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Suit for Refund [46521 - 46528] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46525. Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the state on account of any alleged overpayments. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  197. 46526.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Suit for Refund [46521 - 46528] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. )

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    If the plaintiff wins, the judgment is first used to cover any fees the plaintiff owes, and any remaining amount is 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Suit for Refund [46521 - 46528] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46526. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any fees due from the plaintiff, and the balance shall be refunded to the plaintiff. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  198. 46527.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Suit for Refund [46521 - 46528] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. )

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    In a judgment, interest must be allowed on illegally collected amounts at the modified adjusted per-annum rate set under Section 6591.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Suit for Refund [46521 - 46528] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46527. 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 board. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  199. 46528.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Suit for Refund [46521 - 46528] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    A judgment may not be entered for a plaintiff suing the board to recover a fee if the suit is brought by an assignee of the feepayer or by anyone other than the person who paid the fee.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. Suit for Refund [46521 - 46528] ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46528. A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any fee paid when the action is brought by or in the name of an assignee of the feepayer paying the fee or by any person other than the person who has paid the fee. As used in this section, “assignee” does not include a person who has acquired the business of the feepayer which gave rise to the fees and who is thereby a successor in interest to the feepayer. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  200. 4653.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1a. Secured Roll [4653 - 4653.8] ( Chapter 1a added by Stats. 1951, Ch. 430. )

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    In this chapter, “taxes” is defined broadly to include taxes, certain assessments, installments of assessments on the current secured roll, and payments in lieu of taxes on U.S.-owned property.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1a. Secured Roll [4653 - 4653.8] ( Chapter 1a added by Stats. 1951, Ch. 430. ) ## 4653. As used in this chapter, “taxes” includes all taxes, assessments, installments of assessments charged on the current secured roll, and payments in lieu of taxes on property belonging to the United States. (Repealed and added by Stats. 1951, Ch. 430.)

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