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Business Taxes Law Guide—Revision 2024
Emergency Telephone Users Surcharge Act
Revenue and Taxation Code
Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act
Chapter 7. Administration. (View entire chapter)
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
- 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
Article 3. Notices
Article 4. Purpose
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- 41163 Annual hearing for taxpayer proposals [Repealed.]
- 41163 Annual Hearing for taxpayer proposals
- 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
- Settlement of disputed tax liabilities [Repealed.]
- 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