Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Fee Collection Procedures Law
Table of Contents
Chapter 1 General Provisions and Definitions | (View entire chapter)
Chapter 2 Fee | (View entire chapter)
Chapter 3 Determinations | (View entire chapter)
Article 1 Returns and Payments
- 55040 Electronic filing
- 55041 Extension of time
- 55041.1 Final return
- 55042 Penalties
- 55042.5 Interest; daily basis
- 55043. Interest rates. [Repealed.]
- 55044 Relief of penalty; excusable delay
- 55045 Relief of fee, penalty, or interest due to reliance on advice from the Board
- 55045.1 Relief of spouse
- 55046 Relief of interest
- 55046.5 Disaster
Article 1.1 Payment by Electronic Funds Transfer
- 55050 Electronic funds transfer payments
- 55051 Relief of penalty
- 55052 Definitions
- 55053 Electronic filing
Article 2 Deficiency Determinations
- 55061 Deficiency determinations; interest; penalty; notice of deficiency determination
- 55062 Limitations; deficiency determinations
- 55063 Limitations; deficiency determinations; decedents
- 55064 Waiver
Article 3 Redeterminations
- 55081 Petition for redetermination
- 55082 Form and content of petition
- 55083 Oral hearing
- 55084 Decrease or increase of determinations
- 55085 Finality date of order or decision
- 55086 Due date of determination; penalty
- 55087 Service of notice
Article 4 Jeopardy Determinations
- 55101 Jeopardy determinations; interest and penalty
- 55102 Petition for redetermination; security
- 55103 Administrative hearing
Chapter 4 Collection of Fee | (View entire chapter)
Article 1 Suit for Fee
Article 2 Judgment for Fee
Article 3 Warrant for Collection
Article 4 Seizure and Sale
Article 5 Miscellaneous
- 55201 Notice to creditors
- 55202 Withholds; prohibitions against transfer or disposal
- 55203 Withholds; banks
- 55204 Withholds; liability
- 55205 Notice of levy
- 55205.5 Employer withheld earnings
- 55206 Remedies; cumulative
- 55207 Remedies
- 55208 Furnishing of partnership agreement
- 55209 Installment payment agreement
- 55209.5 Installment payment agreement; annual statement
- 55211 Collection cost recovery fee
Chapter 5 Overpayments and Refunds | (View entire chapter)
Article 1 Claim for Refund
- 55221 Credits and refunds
- 55221.5 Excess fee reimbursement
- 55222 Claim; limitation periods
- 55222.1 Claim limitation period; financially disabled
- 55222.2 Claim limitation period; overpayments from levies or liens
- 55223 Effects of failure to file claim
- 55224 Notice of action on claim
- 55225 Interest on overpayments
- 55226 Interest disallowed for intentional or careless overpayments
Article 2 Suit for Refund
- 55242 Necessity of refund claim
- 55243 Action for refund; limitation
- 55244 Effect of failure to timely mail notice of action
- 55245 Effect of failure to timely bring suit
- 55246 Disposition of amount of judgment
- 55247 Interest allowed on judgment
- 55248 Judgment for assignee forbidden
Article 3 Recover of Erroneous Refunds
- 55261 Erroneous refunds; actions
- 55262 Place of trial
- 55262 Interest on erroneous refunds
- 55263 Rules of procedure
Article 4 Cancellations
Chapter 6 Administration and Taxpayers' Bill of Rights | (View entire chapter)
Article 1 Administration
- 55301 Enforcement by Board; rules and regulations
- 55302 Examination of records
- 55303 Employees and representatives of Board
- 55304 Certificate of notice
- 55305 Information confidential; tax preparer
Article 2 The California Taxpayers' Bill of Rights
- 55321 Administration
- 55322 Taxpayers' Rights Advocate
- 55323 Education and information program
- 55324 Annual hearing for taxpayers to propose law changes
- 55325 Preparation of statements by Board
- 55326 Limit on revenue collected or assessed
- 55327 Evaluation of employee's contact with taxpayers
- 55328 Plan to timely resolve claims and petitions
- 55329 Procedures related to protest hearings
- 55330 Reimbursement to taxpayer
- 55331 Investigation for nontax administration purposes
- 55332 Settlement authority
- 55332.5 Offers in compromise
- 55333 Release of levy
- 55333.5 Return of property
- 55334 Exemptions from levy
- 55335 Claim for reimbursement of bank charges by taxpayer
- 55336 Preliminary notice to taxpayers prior to lien
- 55337 Disregard by Board employee or officer
Chapter 7 Violations | (View entire chapter)
- 55361 Criminal penalties
- 55362 Penalties for other misconduct
- 55363 Penalty for willful evasion or attempt to evade payment of fee
- 55364 Penalty for misdemeanor violation
- 55365 Statute of limitations