Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Emergency Telephone Users Surcharge Law
CHAPTER 7. ADMINISTRATION. (View entire chapter)
Article 1 Regulations, Records and Reports
- 41128 Enforcement by board; rulings and regulations
- 41129 Service supplier records
- 41130 Examination of records and returns
- 41131 Access to records of P.U.C., political subdivisions and public agencies
- 41132 Information confidential; tax preparer
Article 2 Disposition of Proceeds
- 41139 Date of commencing payments
- 41140 Payment for previous costs
- 41141 Claims for payment
- 41142 Failure of Legislature to appropriate funds
Article 2.5 Violations
Article 3 Notices
Article 4 Purpose
Article 5 The California Taxpayers' Bill of Rights
- 41160 Administration
- 41161 Taxpayers' Rights Advocate
- 41162 Education and information program
- 41163 Annual hearing for taxpayer proposals
- 41164 Preparation of statements by board
- 41165 Limit on uses of revenue collected or assessed
- 41166 Evaluation of employee's contact with taxpayers
- 41167 Plan to timely resolve claims and petitions
- 41168 Procedures relating to review conferences
- 41169 Reimbursement to taxpayer
- 41170 Investigation for nontax administration purposes
- 41171 Settlement authority
- 41171.5 Offers in compromise
- 41172 Release of levy
- 41172.5 Return of property
- 41173 Exemptions from levy
- 41174 Claim for reimbursement of bank charges by taxpayer
- 41175 Preliminary notice to taxpayer prior to lien
- 41176 Disregard by board employee or officer