Business Taxes Law Guide – Revision 2013
 

A

Actions or proceedings prior to enactment . . . 43005

Administration by board

authority of board to collect fee . . . 43051

certificate of notice . . . 43504

credit for overpayment of tax, interest, or penalty . . . 43451–43452

disclosure of information . . . 43505–43651

employees and representatives . . . 43503

enforcement of regulations . . . 43501

payment of tax

hazardous waste control account . . . 43551

state account . . . 43552

records

examination . . . 43502, 43603

failure to keep . . . 43603

registration of facility operators . . . 43101

security to insure compliance . . . 43102

Attorney general

suit for tax . . . 43401

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B

"Board" defined . . . 43007

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C

Childhood Lead Poisoning Prevention Fund . . . 43554

Collect, suit to

attachment . . . 43402

prosecution by attorney general . . . 43401

Collection cost recovery fee . . . 43449

Confidential information; tax preparer . . . 43506

Consolidated statement . . . 43152

Construction of provisions . . . 43004

Credits

liability for transfer or disposal . . . 43444

notice to bank . . . 43443

notice to withhold . . . 43444.2

overpayment of tax, interest, or penalty . . . 43451–43452

prohibition against transfer or disposal . . . 43442

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D

"Department", defined . . . 43010, 43010.1

Determinations

cancellation of excess . . . 43491

deficiency

limitations . . . 43202–43203

notice . . . 43201

waiver . . . 43204

due and payable . . . 43152.5

extensions . . . 43154

jeopardy . . . 43350

administrative hearing . . . 43352

petition for redetermination . . . 43351

monthly return . . . 43151

nonhazardous waste . . . 43002.3

redeterminations

decrease or increase . . . 43304

due date; penalty . . . 43305

finality, date of . . . 43305

petition . . . 43301–43303

service of notice . . . 43307

"Director", defined . . . 43011, 43011.1

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E

Electronic filing . . . 43173

Electronic fund transfer payments

definitions . . . 43170, 43172

relief of penalty . . . 43171

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F

Federal Receipts Account . . . 43555

"Fee", defined . . . 43008

"Feepayer", defined . . . 43013

Fees

collection by board . . . 43051

disposal site

due and payable . . . 43151, 43152.5, 43152.6, 43152.7, 43152.9–43152.14

excess reimbursement . . . 43451.5

offset . . . 43152.15

serving of warrants . . . 43422–43423

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I

"In this state", defined . . . 43009

Installment payment agreement . . . 43448

Installment payment agreement; annual statement . . . 43448.5

Interest and penalties

daily basis . . . 43155.5

disallowance on overpayments . . . 43456

exception . . . 43005.5

extensions . . . 43154

failure to file . . . 43602

filing false returns . . . 43603

interest on judgments . . . 43477

late payment . . . 43155–43157, 43305–43306

misdemeanor violations . . . 43605

refund or overpayment . . . 43455

relief due to disaster . . . 43158

relief due to unreasonable error or delay by board . . . 43158.5

relief of spouse; tax . . . 43159.1

relief of spouse; fee due on determination . . . 43159.2

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J

Judgment for tax

state tax lien . . . 43413

release of . . . 43414

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N

Notice

action on refund claim . . . 43454

certificate of . . . 43504

deficiency determinations . . . 43201

employer withheld earnings . . . 43444.3

redetermination

service of . . . 43307

seizure and sale . . . 43432

to bank; notice to withhold . . . 43443

to creditors . . . 43441

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O

Occupational Lead Poisoning Prevention Account . . . 43553

Offers in compromise . . . 43522.5

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P

Payment to state

evasion of tax . . . 43604

taxes, interest, and penalties . . . 43551–43552

"Person", defined . . . 43006

Prepayment of consolidated fees . . . 43152.15

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R

Refund, suit for

action reports, . . . 43473, 43475

claim for refund, necessity for . . . 43472

claim not acted upon . . . 43474

disposition of judgment . . . 43476

enjoining collection forbidden . . . 43471

interest on judgment . . . 43477

judgment for assignee forbidden . . . 43478

Refunds

claim; limitation period . . . 43452

financially disabled . . . 43452.1

credit for excess . . . 43451

failure to file claim . . . 43453

generator fees for 1996, 1997 . . . 43152.16

interest . . . 43455–43456

notice of action . . . 43454

overpayment from levies or liens . . . 43452.2

recovery for erroneous . . . 43481

Relief of tax, interest and penalty . . . 43159

Relief for innocent spouse; tax . . . 43159.1

Relief for innocent spouse; fee due on determination . . . 43159.2

Remedies

preference to state . . . 43445–43446

Reports, see Administration by board

Returns

closing . . . 43160

due quarterly . . . 43151

electronic filing . . . 43173

failure to file . . . 43602

filing false . . . 43603

periods longer than quarterly . . . 43153

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S

Seizure and sale . . . 43431

bill of sale; deed . . . 43433

disposition of proceeds . . . 43434

notice of sale . . . 43432

Settlement authority . . . 43522

Spouse, innocent; tax . . . 43159.1

Spouse, innocent; fee due on determination . . . 43159.2

State Department of Health Services

determinations

nonhazardous waste . . . 43002.3

disclosure of information . . . 43651

exception to penalty . . . 43005.5

Statute of limitations . . . 43607

Surcharge . . . 43008.1

due and payable . . . 43152.9

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T

"Taxpayer", defined . . . 43012

Taxpayers' Bill of Rights . . . 43511–43527

Title of law . . . 43001

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V

Violations

evasion of tax . . . 43604

failure to file . . . 43601

felony violations . . . 43606

filing false returns . . . 43603

misdemeanor violation . . . 43605

statute of limitations . . . 43607

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W

Warrants for collection

authority; time limitation . . . 43421

fees and expenses . . . 43422–43423