Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Oil Spill Response, Prevention, and Administration Fees Law and Government Code
Index
A B C D E F H I J L M N O P R S T V W
KEY TO ABBREVIATIONS
RT . . . Revenuew and Taxation Code
Govt . . . Government Code
Actions
fee, to collect
Attorney General to prosecute . . . RT 46411
delinquency, certificate of, as prima facie evidence in . . . RT 46412
refunds, for, and to recover erroneous, see refund and credit of overpayments
Administration by Board of Equalization
Board, enforcement by . . . Govt 8670.40, . . . 8670.48, . . . RT 46051, . . . 46052, . . . 46601
confidential information, prohibition against disclosure, see confidential information
employees, hiring of . . . RT 46604
records, examination of . . . RT 46603
rules and regulations . . . RT 46601
Administration of prevention fee by administrator
adoption of rules and regulations . . . Govt 8670.39
annual plan . . . Govt 8670.40
Administration of response fee by administrator
adoption of rules and regulations . . . Govt 8670.47
annual plan . . . Govt 8670.47
payment of judgments . . . Govt 8670.51
"Administrator" defined . . . Govt 8670.3, . . . RT 46006
Attachment, in action for fee . . . RT 46412
Auction, seized property, sale by Board at public auction . . . RT 46441
"Barges" defined . . . Govt 8670.3, . . . RT 46007
"Barrel" defined . . . RT 46008
"Best achievable protection" defined . . . Govt 8670.3
"Best achievable technology" defined . . . Govt 8670.3
Board of Control
cancellation of liability, approval of . . . RT 46551
refunds, approval of . . . RT 46501
Cancellation of liability . . . RT 46551
Certificates
amount due, recording or filing of notice of state tax lien . . . RT 46421
delinquency, certificate of, as prima facie evidence in suit for fee . . . RT 46605
state tax lien, recording or filing of notice of . . . RT 46421
Claim for refund or credit, see refund and credit of overpayments
Claims for reimbursement
manner of payment . . . Govt 8670.51.1
statutes of limitations . . . Govt 8670.51.1
Collection cost recovery fee . . . RT 46466
Confidential information
prohibition against disclosure . . . RT 46751
tax preparer . . . RT 46606
to Department of Fish and Game . . . RT 46751
Credit (see also refund and credit of overpayments)
action to recover erroneous . . . RT 46451
"Crude oil" defined . . . RT 46010
Deficiency determination, see determination: deficiency
Definitions . . . Govt 8670.3
Delay, excusable . . . RT 46156
"Designated amount" defined . . . Govt 8670.48
Determination: deficiency
cancellation of . . . RT 46551
due and payable . . . RT 46356
final, when, if no petition filed . . . RT 46351
interest . . . RT 46201
limitations—time for mailing notice . . . RT 46203
decedent, against person liable for fee of . . . RT 46204
waiver of . . . RT 46205
notice of . . . RT 46202
number allowable . . . RT 46201
offsetting overpayments against underpayments . . . RT 46252
penalties
failure to file return . . . RT 46251
fraud or intent to evade . . . RT 46254
nonpayment . . . RT 46356
Determination: jeopardy
administrative hearing . . . RT 46303
due date . . . RT 46301
interest and penalty . . . RT 46301
notice of . . . RT 46303
petition for redetermination . . . RT 46302
security . . . RT 46302
Determination: redetermination
amendment of petition . . . RT 46352
form and content of petition . . . RT 46352
hearing on petition . . . RT 46353
continuance of hearing . . . RT 46353
notice of hearing . . . RT 46353
increase or decrease before determination final . . . RT 46354
claim for increase, time to assert . . . RT 46354
order or decision on petition, when final-notice . . . RT 46355
person entitled to file petition . . . RT 46351
service of notices . . . RT 46357
"Discharge" defined . . . Govt 8670.3
Due date of fees . . . Govt 8670.40, . . . 8670.48, . . . RT 46151
Earnings withheld . . . RT 46407
Electronic filing . . . RT 46163
Electronic funds transfer
definitions . . . RT 46162
payment by . . . RT 46160
relief of penalty . . . RT 46161
Employee, hiring by Board . . . RT 46604
Extension of time for making return or payment . . . RT 46153
Fee: Prevention and Administration
as debt . . . RT 46053
advanced notice of . . . RT 46054
Board authority . . . Govt 8670.40, . . . RT 46051
collection law . . . Govt 8670.40
due date . . . Govt 8670.40, . . . RT 46151
rate . . . Govt 8670.40
uses of . . . Govt 8670.40
Fee: Response
as debt . . . RT 46053
advanced notice of . . . RT 46054
Board authority . . . Govt 8670.48, . . . RT 46051
collection law . . . Govt 8670.48
designated amount . . . Govt 8670.48
due date . . . Govt 8670.48 and . . . RT 46151
rate . . . Govt 8670.48
rate increase . . . Govt 8670.48.5
uses of . . . Govt 8670.48
"Feepayer" defined . . . RT 46013
Felony . . . RT 46703
Fraud penalty . . . RT 46703
"Fund": (prevention) defined . . . Govt 8670.38
"Fund": (response) defined . . . Govt 8670.46
uses of . . . Govt 8670.50
Hearings (see also determinations: petition for redetermination)
application for (jeopardy determination) . . . RT 46303
representatives, by . . . RT 46604
"Independent crude producer" defined . . . RT 46014
Innocent spouse, relief for . . . RT 46159
Installment payment agreement . . . RT 46464
annual statement . . . RT 46464.5
Interest
daily basis . . . RT 46154.5
determinations
deficiency . . . RT 46201
failure to file . . . RT 46253
jeopardy . . . RT 46301
rate . . . RT 46154
relief of . . . RT 46157, . . . 46157.5, . . . 46158
refunds, see refund and credit of overpayments
Judgment for fee
action to collect fee, see actions
lien, perfection of . . . RT 46421
lien, release of . . . RT 46422
Judicial proceedings, see actions
Jurisdiction
erroneous refund, action to recover . . . RT 46541
tax action for . . . RT 46411
Legislative findings . . . Govt 8670.2
Levy, notice of . . . RT 46406
Liens
perfection of, and enforceability . . . RT 46421
tax lien of
certificate of liability, recordation of, as creating lien for amount due . . . RT 46421
duration and extension of . . . RT 46421
effect and priority of . . . RT 46421
time for filing . . . RT 46421
warrant for enforcement of liens . . . RT 46421
"Local government" defined . . . Govt 8670.3, . . . RT 46015
"Marine facility" defined . . . Govt 8670.3, . . . RT 46016
"Marine terminal" defined . . . Govt 8670.3, . . . RT 46017
"Marine waters" defined . . . Govt 8670.3, . . . RT 46018
Misdemeanor (see also penalties)
return
failure or refusal to file . . . RT 46701
making false or fraudulent . . . RT 46702
violation of law as . . . RT 46701
Negligence penalty . . . RT 46201
"Nonpersistent oil" defined . . . Govt 8670.3
Nontank vessel not used for commercial purposes; requirements.
Notices (see also creditors, notice to; determinations)
certificate of . . . RT 46605
levy . . . RT 46406
refunds, action on claims for . . . RT 46505
security, notice of sale . . . RT 46401
seized property, notice of sale of . . . RT 46442
Offers in compromise . . . RT 46628
"Oil" defined . . . Govt 8670.3
"Onshore facility" defined . . . Govt 8670.3
"Operator" defined . . . Govt 8670.3
"Owner" defined . . . Govt 8670.3
"Party responsible" defined . . . RT 46024
Penalties
determinations
nonpayment . . . RT 46154
negligence . . . RT 46201
failure to file return . . . RT 46254
intent to evade . . . RT 46201, . . . 46703
felony . . . RT 46705
misdemeanor . . . RT 46704
relief from, for reasonable cause . . . RT 46156
tax payments, delinquent . . . RT 46154
"Person" defined . . . Govt 8670.3, . . . RT 46020
"Petroleum products" defined . . . RT 46021
"Pipeline" defined . . . Govt 8670.3, . . . RT 46022
"Proceeds", disposition of . . . RT 46651
Rate of fee
prevention and administrative fee . . . Govt 8670.40
response fee . . . Govt 8670.48
"Refinery" defined . . . RT 46023
Refund and credit of overpayments
action to recover
assignee not entitled to judgment . . . RT 46528
claim for refund, necessity for . . . RT 46522
disposition of judgment . . . RT 46526
grounds, limitation to those set forth in claim . . . RT 46523
interest in judgment . . . RT 46527
jurisdiction . . . RT 46523
person entitled to bring . . . RT 46528
time to bring . . . RT 46523
failure of Board to act on refund claim . . . RT 46522
waiver, failure to bring timely action as . . . RT 46523
authority of Board . . . RT 46501
Board of Control, approval of . . . RT 46501
claim for, time to file . . . RT 46502
financially disabled . . . RT 46502.1
failure to file as waiver . . . RT 46504
form and content . . . RT 46503
notice of action on claim . . . RT 46505
overpayments from levies or liens . . . RT 46502.2
service, manner of . . . RT 46505
erroneous refunds and credits, action to recover . . . RT 46541
interest
amount and period covered . . . RT 46506
disallowance for intentional or careless overpayment . . . RT 46507
offsets . . . RT 46252
persons entitled to receive refunds or credits . . . RT 46502
Registration of feepayers . . . RT 46101
Relief for innocent spouse . . . RT 46159
Remedies . . . RT 46461, . . . 46462
"Responsible party" defined . . . Govt 8670.3, . . . RT 46024
Returns and payments
cancellation of liability determined by person filing returns . . . RT 46551
due dates of fees . . . RT 46151, . . . 46152
extension of time for payment . . . RT 46153
electronic filing . . . RT 46163
Security for fee
authority to require . . . RT 46401
amount and kind . . . RT 46401
bank deposits . . . RT 46404
jeopardy determinations . . . RT 46302
increase or decrease of . . . RT 46401
notice of levy . . . RT 46406
notice to persons other than creditor . . . RT 46402
sale of . . . RT 46403
disposition of . . . RT 46403
liability of . . . RT 46405
notice of . . . RT 46403
Seizure and sale
authority for . . . RT 46441
bill of sale . . . RT 46443
deed . . . RT 46443
disposition of proceeds . . . RT 46444
notice of sale . . . RT 46442
Settlement authority . . . RT 46622
"Small craft operator" defined . . . Govt 8670.3
"Spill" defined . . . Govt 8670.3, . . . RT 46025
Spouse, innocent . . . RT 46159
"State Interagency Oil Spill Committee"
defined . . . Govt 8670.3, . . . RT 46026
"State oil spill contingency plan"
defined . . . Govt 8670.3, . . . RT 46027
Successor's liability-withholding of purchase price
amount to be withheld . . . RT 46451
certificate of nonliability of seller . . . RT 46452, . . . 46453
failure to withhold, liability for . . . RT 46452
notice of . . . RT 46454
time to make request for . . . RT 46452
"Tanker" defined . . . Govt 8670.3, . . . RT 46028
Taxpayers' Bill of Rights . . . 46611–46627
"Vessel" defined . . . Govt 8670.3, . . . RT 46029
Violations (see also misdemeanor; felony)
as misdemeanor . . . RT 46701, . . . 46702, . . . 46704
as felony . . . RT 46703, . . . 46705
statute of limitations . . . RT 46706
Warrant for collection
authority to issue . . . RT 46431
effect of . . . RT 46431
fee and expenses
collection from party liable for fee . . . RT 46433
officer levying . . . RT 46433
publication, approval of . . . RT 46433
levy, manner of . . . RT 46431
sale pursuant to . . . RT 46431
time to issue . . . RT 46431
Withheld earnings . . . RT 46407