Laws, Regulations and Annotations

Article 1. Regulations, Records and Reports

• 41128 Enforcement by department; 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
• 41133 Department determines which accounts are eligible
• 41133.1 Eligibility
• 41133.2 Information required to conduct self-audit
• 41133.3 Authority to examine records
• 41133.4 Interest on liabilities

Article 2. Disposition of Proceeds

• 41135 State Emergency Telephone Number Account; 988 State Suicide and Behavioral Health Crisis Services Fund
• 41136 Disposition of funds
• 41136.1 Funds held in trust for future appropriation
• 41137 Payments to suppliers
• 41137.1 Payments to local agencies
• 41138 Conditions for payment

• 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

• 41143 Penalty
• 41143.4 Felony provisions
• 41143.8 Prosecution

Article 3. Notices

• 41144 Notices

Article 4. Purpose

• 41150 Purpose
• 41152 Legislative intent

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• 41163 Annual hearing for taxpayer proposals [Repealed.]
• 41164 Preparation of statements by department
• 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 department employee or officer

Uncodified Sections

• 1 Multiagency task force