Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Energy Resources Surcharge Law
CHAPTER 7. ADMINISTRATION. (View entire chapter)
Article 1 Regulations, Records and Reports
- 40171 Enforcement by board; rulings and regulations
- 40172 Electrical energy records
- 40173 Kilowatt-hour records
- 40174 Examination of records, meters, and equipment
- 40175 Additional reports and estimates; access to records of P.U.C., political subdivisions, and public agencies
- 40176 Information confidential; tax preparer
Article 2 Disposition of Proceeds
Article 3 Violations
Article 4 Notices
Article 5 The California Taxpayers' Bill of Rights
- 40202 Education and information program
- 40203 Annual hearing for taxpayer proposals
- 40204 Preparation of statements by board
- 40205 Limit on uses of revenue collected or assessed
- 40206 Evaluation of employee's contact with taxpayers
- 40207 Plan to timely resolve claims and petitions
- 40208 Procedures relating to review conferences
- 40209 Reimbursement to taxpayers
- 40210 Investigation for nontax administrative purposes
- 40211 Settlement authority
- 40211.5 Offers in compromise
- 40212 Release of levy
- 40212.5 Return of property
- 40213 Exemptions from levy
- 40214 Claim for reimbursement of bank charges by taxpayer
- 40215 Preliminary notice to taxpayer prior to lien
- 40216 Disregard by board employee or officer