Title RTC, California Rev. & Tax. Code

The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part. (Added by Stats. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)

(a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution of feepayer complaints and problems, including any feepayer complaints regarding unsatisfactory treatment of feepayer…

(a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Fee payers newly registered with the board. (2) Board audit and compliance staff. (b) The education and information program shall inclu…

The board shall conduct an annual hearing before the full board where industry representatives and individual feepayers are allowed to present their proposals on changes to the Oil Spill Response, Prevention, and Administration Fee Law that may further improve voluntary complianc…

The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the board and feepayers. As appropriate, statements shall be provided to feepayers with the initial noti…

(a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or employees. (2) To impose or suggest production quotas or goals. (b) The board shall certify in its annual report submitte…

The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with feepayers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate. (Add…

The board shall, in cooperation with the Department of Fish and Game, the Taxpayers’ Rights Advocate, and other interested feepayer-oriented groups, develop a plan to reduce the time required to resolve petitions for redetermination and claims for refunds. The plan shall include …

Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following: (a) Any conference shall be held at a reasonable time at a board office that is co…

(a) Every fee payer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met: (1) The fee payer files a claim for the fee and expenses with the board within one year of the date the decision…

(a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for nonfee administration related purposes. (b) Any person violating subdi…

(a) It is the intent of the Legislature that the department, its staff, and the Attorney General pursue settlements as authorized under this section with respect to fee matters in dispute that are the subject of protests, appeals, or refund claims, consistent with a reasonable ev…

(a) The California Department of Tax and Fee Administration shall release any levy or notice to withhold issued pursuant to this part on any property in the event the expense of the sale process exceeds the liability for which the levy is made. (b) (1) (A) The Taxpayers’ Rights A…

(a) Except in any case where the board finds collection of the fee to be in jeopardy, if any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the fee payer if the board determines any one of the following: (1) The levy…

Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure shall be adjusted for purposes of enforcing the collection of debts under this part to reflect changes in the California Consumer Price Index w…

(a) A feepayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees that are incurred by the feepayer as the direct result of an erroneous levy or notice to withhold, erroneous processing action, or erroneous col…

(a) At least 30 days prior to the filing or recording of a lien pursuant to either Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220) of Division 7 of Title 1 of the Government Code, the department shall mail to the fee payer a preliminary no…

(a) If any officer or employee of the board recklessly disregards board-published procedures, a feepayer aggrieved by that action or omission may bring an action for damages against the State of California in superior court. (b) In any action brought under subdivision (a), upon f…

(a) Beginning on January 1, 2007, the director of the department, or their delegates, may compromise any final fee liability. (b) For purposes of this section, “a final fee liability” means any final fee liability arising under Part 24 (commencing with Section 46001), or related …

The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part. (Added by Stats. 1992, Ch. 438, Sec. 16. Effective January 1, 1993.)

(a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution of fee payer complaints and problems, including any fee payer complaints regarding unsatisfactory treatment of fee pa…

(a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for nontax administration related purposes. (b) Any person violating subdi…

(a) It is the intent of the Legislature that the department, its staff, and the Attorney General pursue settlements as authorized under this section with respect to fee matters in dispute that are the subject of protests, appeals, or refund claims, consistent with a reasonable ev…

(a) The California Department of Tax and Fee Administration shall release any levy or notice to withhold issued pursuant to this part on any property in the event that the expense of the sale process exceeds the liability for which the levy is made. (b) (1) (A) The Taxpayers’ Rig…

Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure shall be adjusted for purposes of enforcing the collection of debts under this part to reflect changes in the California Consumer Price Index w…

(a) A feepayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the feepayer as the direct result of an erroneous levy or notice to withhold, erroneous processing action, or erroneous collection a…

(a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220) of Division 7 of Title 1 of the Government Code, the department shall mail to the fee payer a preliminary notice. The noti…

(a) If any officer or employee of the board recklessly disregards board-published procedures, a fee payer aggrieved by that action or omission may bring an action for damages against the State of California in superior court. (b) In any action brought under subdivision (a), upon …

(a) Except in any case where the board finds collection of the fee to be in jeopardy, if any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the fee payer if the board determines any one of the following: (1) The levy…

(a) Beginning January 1, 2003, the director the department, or their delegates, may compromise any final fee liability. (b) For purposes of this section, “a final fee liability” means any final fee liability arising under Part 26 (commencing with Section 50101), or related intere…

(a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Fee payers newly registered with the board. (2) Board audit and compliance staff. (b) The education and information program shall inclu…

The board shall conduct an annual hearing before the full board where industry representatives and individual fee payers are allowed to present their proposals on changes to the Underground Storage Tank Maintenance Fee Law which may further improve voluntary compliance and the re…

The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the board and fee payers. As appropriate, statements shall be provided to fee payers with the initial no…

(a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or employees. (2) To impose or suggest production quotas or goals, other than quotas or goals with respect to accounts recei…

The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with fee payers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate. (Ad…

The board shall, in cooperation with the State Water Resources Control Board, the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve petitions for redetermination and claims for refunds. The plan shall …

Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following: (a) Any conference shall be held at a reasonable time at a board office that is co…

(a) Every fee payer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met: (1) The fee payer files a claim for the fee and expenses with the board within one year of the date the decision…

The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)

(a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayer…

(a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers newly registered with the board. (2) Board audit and compliance staff. (b) The education and information program shall includ…

The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Fee Collection Procedures Law which may further improve voluntary compliance and the relationship betwe…

The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedure, remedies, and the rights and obligations of the board and taxpayers. As appropriate, statements shall be provided to taxpayers with the initial notic…

(a) The amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or employees. (2) To impose or suggest production quotas or goals. (b) The board shall certify in its annual report submitted purs…

The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with taxpayers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate. (Add…

The board shall, in cooperation with the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve petitions for redetermination and claims for refunds. The plan shall include determination of standard timefra…