Business Taxes Law Guide – Revision 2013
 

A

Administration by board

records

board may prescribe records . . . 40172

of kilowatt-hours . . . 40173

examination of by board . . . 40174

access to, Public Utilities Commission . . . 40175

regulations

authority of board to prescribe, adopt and enforce . . . 40171

reports

additional, required by board . . . 40175

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B

Billing presumed correct . . . 40046

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C

Certificate of delinquency, see delinquency, certificate of

Collect, suit to

attachment . . . 40143

court action, limitation . . . 40141

delinquency, certificate of . . . 40144

rules of procedure . . . 40142

service of process . . . 40145

Collection cost recovery fee . . . 40168

Collection of surcharge by electric utility . . . 40019

amounts collected owed to state . . . 40021

application of amounts collected . . . 40022

billing to consumers . . . 40020

from another electric utility . . . 40019.1

Confidential information, tax preparer . . . 40176

"Consumer" defined . . . 40009

"Consumption" defined . . . 40008

Credits and refunds, see refunds

Criminal penalties . . . 40186

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D

Delinquency, certificate of (see also collect, suit to); prima facie evidence . . . 40144

Determinations

cancellation of . . . 40121

no return filed . . . 40081

estimate of surcharge . . . 40081

interest . . . 40083

notice of . . . 40085

offsets . . . 40082

penalty . . . 40084

redeterminations

due date, penalty . . . 40096

finality date of . . . 40095

increase or decrease before determination final . . . 40094

oral hearing . . . 40093

notice of time . . . 40093

petitions for . . . 40091

time limit . . . 40091

form, content and amendment . . . 40092

service of notice . . . 40097

surcharge not ordinarily billed . . . 40053

Due date of surcharge . . . 40051

date payable . . . 40052

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E

Electronic filing . . . 40069

Electronic fund transfer payments

definitions . . . 40076, 40069

relief of penalty . . . 40068

"Electric utility" defined . . . 40010

Excusable delay, relief from penalty . . . 40102

Exemption

claim for, board ruling . . . 40041.5

Constitutional . . . 40041

consumption by electric utility . . . 40043

Extension of time . . . 40079

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I

Installment payment agreement . . . 40167

Installment payment agreement, annual statement . . . 40167.5

"In this state" defined . . . 40006

Interest and penalties

daily basis . . . 40101.5

deficiency determination . . . 40072, 40075–40076

determinations, no return filed . . . 40083–40084

disallowance of interest . . . 40116

interest on judgment . . . 40130

interest on overpayments . . . 40116

redetermination . . . 40096

relief from interest . . . 40103, 40103.5

relief from penalty . . . 40102

relief of spouse . . . 40105

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L

Liability for surcharge . . . 40018

consumers' . . . 40063

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M

Multiagency task force . . . 1

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N

Notice

of deficiency determination . . . 40076

of determination, no return filed . . . 40085

of refunds . . . 40115

of oral hearing, redetermination . . . 40093

service of . . . 40097

to withhold . . . 40151

advise board, notice to bank . . . 40153

credits, personal property, debts held . . . 40152

employer withheld earnings . . . 40156

liability for transfer . . . 40154

Notices, prima facie evidence . . . 40191

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O

Offers in compromise . . . 40211.5

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P

Payment to electric utility . . . 40018

Penalties, see interest and penalties

"Person" defined . . . 40004

Presumption

consumption . . . 40045

correct billing . . . 40046

Proceeds, disposition of . . . 40181–40182

Public Utilities Commission

authorization for compliance not necessary . . . 40024

full access to records by board . . . 40175

"Purchase" defined . . . 40007

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R

Rate . . . 40016

adjustment of . . . 40034.5

determination of . . . 40031

new rate, application of . . . 40034

publication of . . . 40033

schedule of . . . 40032

time of determination . . . 40032

Redeterminations, see determinations

Records, see administration by board

Registration . . . 40035

Refund, suit for

assignee not allowed judgment . . . 40131

claim for refund, necessity for . . . 40126

claim not acted upon . . . 40128

disposition of judgment . . . 40129

enjoining collection forbidden . . . 40125

interest . . . 40130

limitations . . . 40127

Refunds

disallowance of interest . . . 40117

failure to file claim . . . 40114

"financially disabled" . . . 40112.1

form and content of claim for . . . 40113

interest on overpayment . . . 40116

limitations . . . 40112

not exceeding $1,000 . . . 40111

notice . . . 40115

"overpayment from levies or liens" . . . 40112.2

recovery of erroneous amounts . . . 40135

refunded to consumer . . . 40111

Regulations, see administration by board

Relief for innocent spouse . . . 40105

Relief from tax, interest and penalty . . . 40104

Report to the Legislature . . . 40188

Reports, see administration by board

Return

consumers' . . . 40063

due date . . . 40061

electronic filing . . . 40069

extensions . . . 40065

failure to make . . . 40077

filing of . . . 40064

person required to file . . . 40061

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S

"Sale" defined . . . 40007

Security requirement . . . 40036

Settlement authority . . . 40211

Spouse, innocent . . . 40105

Suit to collect, see collect, suit to

Suit for refund, see refund, suit for

"Surcharge" defined . . . 40003

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T

Taxpayers' Bill of Rights . . . 40200–40216

Title of law . . . 40001

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U

United States, purchase from . . . 40018

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V

Violations

Criminal penalties . . . 40186

felony provisions . . . 40187

prosecution for . . . 40188

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W

Warrants for collection

authority, time limitation . . . 40161

collection of fees and expenses from person liable for surcharge . . . 40163

fees and expenses . . . 40163

Worthless accounts . . . 40023