Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Fee Collection Procedures Law
Index
A B C D E F H I J L M N O P R S T V W
Actions
refunds, for, and to recover erroneous, see refund and credit of overpayments.
tax, to collect
Attorney General to prosecute . . . 55121
delinquency, certificate of, as prima facie evidence in . . . 55122
Administration by Board of Equalization
Board, enforcement by . . . 55301
confidential information, prohibition against disclosure, see confidential information
employees, hiring of . . . 55303
records, examination of . . . 55302
rules and regulations . . . 55301
Advocate, Taxpayers' Rights . . . 55322
Attachment, in action for tax . . . 55122
Auction
seized property, sale by Board at public auction . . . 55181
Bank charges, reimbursement of . . . 55335
Bill of Rights (see Taxpayers' Bill of Rights)
Board
cancellation of liability, approval of . . . 55281
definition . . . 55003
refunds, approval of . . . 55221
Cancellation of liability . . . 55281
Certificates
amount due, recording or filing of notice of state tax lien . . . 55141
delinquency, certificate of, as prima facie evidence in suit for tax . . . 55122
State tax lien, recording or filing of notice of . . . 55141
Claim for refund or credit, see refund and credit of overpayments
Collection cost recovery fee . . . 55211
Confidential information; tax preparer . . . 55305
Credit (see also refund and credit of overpayments)
action to recover erroneous . . . 55261
Deficiency determination, see determination: deficiency
Delay, excusable . . . 55044
Determinations: deficiency
cancellation of . . . 55281
due and payable, when . . . 55086
final, when, if no petition filed . . . 55081
interest . . . 55061
notice of . . . 55061
limitations—time for mailing notice . . . 55062
decedent, against person liable for tax of . . . 55063
waiver of . . . 55064
number allowable . . . 55061
offsetting overpayments against underpayments . . . 55061
penalties
fraud or intent to evade . . . 55061
negligence or intentional disregard . . . 55061
nonpayment . . . 55042
Determinations: no return made
cancellation of . . . 55281
due and payable, when . . . 55086
estimate of tax measure . . . 55061
final, when no petition filed . . . 55081
interest . . . 55061
notice of . . . 55061
limitations—time for mailing notice . . . 55062
number allowable . . . 55061
offsetting overpayments against underpayments . . . 55061
penalties
failure to file return . . . 55042
fraud or intent to evade . . . 55061
nonpayment . . . 55042
Determinations: jeopardy
administrative hearing . . . 55103
due date . . . 55101
interest and penalty . . . 55101
notice of . . . 55103
petition for redetermination . . . 55102
security . . . 55102
Determinations: petition for redetermination
amendment of petition . . . 55082
form and content of petition . . . 55082
hearing on petition . . . 55083
continuance of hearing . . . 55083
notice of hearing . . . 55083
increase or decrease before determination final . . . 55084
claim for increase, time to assert . . . 55084
order or decision on petition, when final—notice . . . 55085
penalty for nonpayment when final . . . 55086
persons entitled to file petition . . . 55081
service of notices . . . 55087
Disaster . . . 55046.5
Education and information program, Taxpayers' Bill of Rights . . . 55323
Electronic filing . . . 55040
Electronic fund transfer payments
definitions . . . 55050, . . . 55052
relief of penalty . . . 55051
Employee, hiring by Board . . . 55303
Extension of time for making return or payment . . . 55041
"Feepayer" defined . . . 55004
Felony . . . 55363
Final return . . . 55041.1
Fraud penalty . . . 55061
Hearings (see also determinations: petition for redetermination)
application for (jeopardy determination) . . . 55103
Innocent spouse, relief for . . . 55045.1
Installment payment agreement . . . 55209
Installment payment agreement, annual statement . . . 55209.5
Interest
determinations
deficiency . . . 55061
failure to file . . . 55043
jeopardy . . . 55101
disaster . . . 55046.5
rate . . . 55043
refunds, see refund and credit of overpayments
Interest; daily basis . . . 55042.5
Judgment for tax
actions to collect tax, see actions
lien, perfection of . . . 55141
lien, release of . . . 55142
Judicial proceedings, see actions
Jurisdiction
erroneous refund, action to recover . . . 55261
tax action for . . . 55121
Levy
exemptions, Taxpayers' Bill of Rights . . . 55334
notice of . . . 55336
release of, Taxpayers' Bill of Rights . . . 55333
Liens
perfection of, and enforceability . . . 55141
preliminary notice of, Taxpayers' Bill of Rights . . . 55336
tax lien of
certificate of liability, recordation of, as creating lien for amount due . . . 55141
duration and extension of . . . 55141
effect and priority of . . . 55141
time for filing . . . 55141
warrant for enforcement of liens . . . 55161
Limitations, statutes of
determinations
asserting increase . . . 55084
deficiency . . . 55062
mailing notice . . . 55062–55064
lien for tax, certificate . . . 55141
notice to creditor . . . 55201
refund or credit
action for refund . . . 55243
claim for . . . 55222
seizure and sale . . . 55181
violations of provisions . . . 55365
warrant for tax . . . 55161
Misdemeanor (see also penalties)
return
failure or refusal to file . . . 55361
making false or fraudulent . . . 55362
violation of law as . . . 55362
Negligence penalty . . . 55061
Notices
see also creditors, notice to; determinations
certificate of . . . 55304
employer withheld earnings . . . 55205.5
levy of . . . 55336
refunds, action on claims for . . . 55224
security, notice of sale . . . 55022
seized property, notice of sale of . . . 55182
Offers in compromise . . . 55332.5
Penalties
determinations
nonpayment . . . 55086
negligence . . . 55061
failure to file return . . . 55042
intent to evade . . . 55061, . . . 55363
jeopardy determinations . . . 55101
relief from, for reasonable cause . . . 55044
disaster . . . 55046.5
relief from, for reasonable cause . . . 55045
relief from, innocent spouse . . . 55045.1
tax payments, delinquent . . . 55042
Refund and credit of overpayments
action to recover
assignee not entitled to judgment . . . 55248
claim for refund, necessity for . . . 55242
disposition of judgment . . . 55246
"financially disabled" . . . 55222.1
grounds, limitation to those set forth in claim . . . 55243
interest in judgment . . . 55247
jurisdiction . . . 55243
"overpayments from levies or liens" . . . 55222.2
person entitled to bring . . . 55243, . . . 55248
time to bring . . . 55243
failure of Board to act on refund claim . . . 55244
waiver, failure to bring timely action as . . . 55245
authority of Board . . . 55221
claim for—time to file . . . 55222
failure to file as waiver . . . 55223
form and content . . . 55222
notice of action on claim . . . 55224
service, manner of . . . 55224
erroneous refunds and credits, action to recover . . . 55261
interest
amount and period covered . . . 55225, . . . 55262
disallowance for intentional or careless overpayment . . . 55226
offsets . . . 55061
persons entitled to receive refunds or credits . . . 55222
Registration of feepayer . . . 55021
Relief of innocent spouse . . . 55045.1
Returns and payments
cancellation of liability determined by persons filing returns . . . 55281
extension of time for payment . . . 55041
electronic filing . . . 55040
final return . . . 55041.1
misdemeanor
failure or fraudulent return as . . . 55362
verification of accuracy . . . 55302
Rules and regulations
authority of Board to adopt and enforce . . . 55301
Security for tax
authority to require . . . 55022
jeopardy determinations . . . 55102
sale of . . . 55022
disposition of surplus . . . 55022
notice of sale, service . . . 55022
Seizure and sale
authority for . . . 55181
bill of sale . . . 55183
deed . . . 55183
disposition of proceeds . . . 55184
manner of . . . 55181
notice of sale . . . 55182
property subject to . . . 55181
Settlement authority . . . 55332
Spouse, innocent . . . 55045.1
Statutes of Limitations, see Limitations, Statutes of
Taxpayers' Bill of Rights . . . 55321–55337
bank charges . . . 55335
claims for refund, plan to resolve . . . 55328
disputed tax liabilities . . . 55332
evaluation of employees . . . 55327
lien, notice of . . . 55336
petitions, plan to resolve . . . 55328
preparation of statements by Board . . . 55325
property release, of . . . 55333.5
protest hearings . . . 55329
revenue collected or assessed . . . 55326
Taxpayers' Rights Advocate . . . 55322
Title of law . . . 55001
Violation of law (see also misdemeanor; felony)
as misdemeanor . . . 55361, . . . 55362, . . . 55364
statute of limitations . . . 55365
Waiver
claim for refund . . . 55222
determination, time for mailing notice of . . . 55064
timely action for refund, failure to bring as . . . 55245
Warrant for collection
authority to issue . . . 55161
effect of . . . 55161
fee and expenses
collection from party liable for tax . . . 55163
officer levying . . . 55162
publication, approval of . . . 55162
levy, manner of . . . 55161
sale pursuant to . . . 55161
time to issue . . . 55161