Business Taxes Law Guide – Revision 2011
 

A

Adjustment of surcharge rate

determination of rate . . . 41030

determination time . . . 41031

publication of rate . . . 41032

Administration

Access to records . . . 41131

enforcement . . . 41128

examination of records and returns . . . 41130

service supplier . . . 41129

Authorization . . . 41014

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C

Cancellation of illegal determinations . . . 41107

Certificate of delinquency . . . 41118

"Charges for services" defined . . . 41011

Collection cost recovery fee . . . 41127.8

Collection of tax

attachment . . . 41117

court action . . . 41115

of fees, commissions and expenses . . . 41126, 41127

procedure rules . . . 41116

service of process . . . 41119

warrant for . . . 41125

"Communications equipment company" defined . . . 41018

Compromise, offers in . . . 41171.5

Confidential information, tax preparer . . . 41132

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D

Definitions . . . 41002–41018

Determination

deficiency . . . 41070

failure to file . . . 41080

interest . . . 41071, 41082

limitations . . . 41076, 41077

notice of . . . 41075, 41078, 41084

offsets . . . 41072, 41081

penalty . . . 41073, 41074, 41080, 41083

service of notice . . . 41091

Determination of rate . . . 41030–41032

Disposition of proceeds

claims for payment . . . 41141

conditions for payment . . . 41138

date of commencing payments . . . 41139

failure of Legislature to appropriate funds . . . 41142

funds held in trust for future appropriation . . . 41136.1

of funds . . . 41136

payment for previous costs . . . 41140

payments to local agencies . . . 41137.1

payments to suppliers . . . 41137

state Emergency Telephone Number Account . . . 41135

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E

Electronic filing . . . 41063

Electronic fund transfer payments

definitions . . . 41060, 41062

relief of penalty . . . 41061

Erroneous refunds . . . 41114.1

Exemption . . . 41019

Extensions . . . 41046, 41054

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I

Imposition of surcharge

billing . . . 41025

collection . . . 41021

constitutional exemptions . . . 41027

debts owed . . . 41023

liability . . . 41024

rate . . . 41020

rounding of payments . . . 41026

statement . . . 41022

"In this state" defined . . . 41005

Installment payment agreement . . . 41127.6

Installment payment agreement, annual statement . . . 41127.7

Interest and penalties . . . 41095

daily basis . . . 41095.5

disallowance . . . 41106

excusable delay . . . 41096

overpayment . . . 41105

relief from interest . . . 41097

relief of spouse . . . 41099

"Intrastate telephone communication services" defined . . . 41010

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J

Judgment

assignee . . . 41114

disposition . . . 41112

interest . . . 41113

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L

Legislative intent . . . 41019.5, 41152

Legislative purpose . . . 41150

"Local telephone service" defined . . . 41015

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M

"Month" defined . . . 41008

Multiagency task force . . . 1

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N

Notices

determination . . . 41075–41077

employer withheld earnings . . . 41123.6

notice of withhold . . . 41120–41123

notices . . . 41144

service of notice . . . 41091

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O

Offers in compromise . . . 41171.5

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P

Payments

claims for . . . 41141

commencing date of . . . 41139

conditions of . . . 41138

for previous costs . . . 41140

Legislature failure to appropriate funds . . . 41142

to Board . . . 41055

to local agencies . . . 41137.1

to suppliers . . . 41137

"Person" defined . . . 41003

"Private communication service" defined . . . 41017

"Public agency" defined . . . 41006

"Public telephone" defined . . . 41012

Purpose . . . 41150

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R

Records . . . 41056

Redeterminations

finality date . . . 41089

increase or decrease of determination . . . 41088

oral hearing . . . 41087

penalty . . . 41090

petition for . . . 41085

petition form, content and amendment . . . 41086

service of notice . . . 41091

Refunds, claim for

claim limitation period, financially disabled . . . 41101.1

contents of claim . . . 41102

credits and refunds . . . 41100

disallowance of interest . . . 41106

failure to file . . . 41103

financially disabled . . . 41101.1

interest on overpayment . . . 41105

limitations . . . 41101

notice of action . . . 41104

overpayment from levies or liens . . . 41101.2

Refunds, suit for

disposition of judgment . . . 41112

enjoining collection . . . 41108

interest . . . 41113

judgment for assignee . . . 41114

limitations . . . 41110

necessity of claim . . . 41109

no action . . . 41111

recovery of erroneous amounts . . . 41114.1

Registration . . . 41040

Relief from tax, penalty and interest . . . 41098

Relief for innocent spouse . . . 41099

Report to the Legislature . . . 41143–41143.8

Returns . . . 41053

due . . . 41052

electronic filing . . . 41063

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S

Security requirement . . . 41041

"Service supplier" defined . . . 41007

"Service user" defined . . . 41009

Settlement authority . . . 41171

Special provisions and exemptions

board ruling . . . 41049

charges exempt under Federal Law . . . 41046

presume bill is correct . . . 41045

Spouse, innocent . . . 41099

"Surcharge" defined . . . 41013

surcharge due . . . 41050

surcharge payable . . . 41051

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T

Taxpayers' Bill of Rights . . . 41160–41176

Title of law . . . 41001

"Toll telephone service" defined . . . 41016

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V

Violations

felony provisions . . . 41143.4

penalty . . . 41143

prosecution for . . . 41143.8

"VoIP service" defined . . . 41016.5

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W

Withhold, notice of

advise Board . . . 41122

duty to hold credits, personal property and debts . . . 41121

liability for transfer . . . 41123

notice to bank . . . 41122

notice to holders and debtors . . . 41120