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Business Taxes Law Guide—Revision 2024
Emergency Telephone Users Surcharge Act
Index
A C D E G I J L M N O P R S T V W
A
"Access line in this state" defined … 41010
Adjustment of surcharge rate
determination of rate … 41030
determination time … 41031
publication of rate … 41032
Administration
audit, managed … 41133–41133.4
Access to records … 41131
enforcement … 41128
examination of records and returns … 41130
service supplier … 41129
Annual hearing for taxpayer proposals … 41163
C
Cancellation of illegal determinations … 41107
Certificate of delinquency … 41118
Collection cost recovery fee … 41127.8
Collection of tax
attachment … 41117
court action … 41115
of fees, commissions and expenses … 41126, 41127
procedure rules … 41116
service of process … 41119
warrant for … 41125
Compromise, offers in … 41171.5
Confidential information, tax preparer … 41132
D
Definitions … 41002–41016.5
Determination
deficiency … 41070
failure to file … 41080
notice of … 41075, 41078, 41084
penalty … 41073, 41074, 41080, 41083
service of notice … 41091
Determination of rate … 41030–41032
Disposition of proceeds
claims for payment … 41141
conditions for payment … 41138
date of commencing payments … 41139
failure of Legislature to appropriate funds … 41142
funds held in trust for future appropriation … 41136.1
of funds … 41136
payment for previous costs … 41140
payments to local agencies … 41137.1
payments to suppliers … 41137
state Emergency Telephone Number Account … 41135
E
Earnings withholding orders … 41127.9
Electronic filing … 41063
Electronic fund transfer payments
relief of penalty … 41061
Erroneous refunds … 41114.1
state of emergency proclamation … 41054.5
I
Imposition of surcharges
billing … 41025
constitutional exemptions … 41027
determination of rate … 41030
liability … 41024
surcharge on purchase of prepaid mobile telephone services surcharge … 41028
"In this state" defined … 41005
Installment payment agreement … 41127.6
Installment payment agreement, annual statement … 41127.7
Interest and penalties … 41095
daily basis … 41095.5
disallowance … 41106
excusable delay … 41096
overpayment … 41105
relief from interest … 41097
relief of spouse … 41099
J
Judgment
assignee … 41114
disposition … 41112
interest … 41113
L
Legislative intent … 41019.5, 41152
Legislative purpose … 41150
M
Managed audit program … 41133–41133.4
"Month" defined … 41008
Multiagency task force … 1
N
Notices
determination … 41075–41077
employer withheld earnings … 41123.6
notice of withhold … 41120–41123
notices … 41144
service of notice … 41091
O
Offers in compromise … 41171.5
P
Payments
claims for … 41141
commencing date of … 41139
conditions of … 41138
for previous costs … 41140
Legislature failure to appropriate funds … 41142
to Department … 41055
to local agencies … 41137.1
to suppliers … 41137
"Person" defined … 41003
"Public agency" defined … 41006
"Public telephone" defined … 41012
Purpose … 41150
R
Records … 41056
Redeterminations
finality date … 41089
increase or decrease of determination … 41088
oral hearing … 41087
penalty … 41090
petition for … 41085
petition form, content and amendment … 41086
service of notice … 41091
Refunds, claim for
claim limitation period, financially disabled … 41101.1
contents of claim … 41102
credits and refunds … 41100
disallowance of interest … 41106
failure to file … 41103
financially disabled … 41101.1
interest on overpayment … 41105
limitations … 41101
notice of action … 41104
overpayment from levies or liens … 41101.2
refund claim where tax has not been paid in full; timely filing … 41101.3
Refunds, suit for
disposition of judgment … 41112
enjoining collection … 41108
interest … 41113
judgment for assignee … 41114
limitations … 41110
necessity of claim … 41109
no action … 41111
recovery of erroneous amounts … 41114.1
Registration … 41040
Relief from tax, penalty and interest … 41098
Relief for innocent spouse … 41099
Report to the Legislature … 41143–41143.8
Returns … 41053
due … 41052
electronic filing … 41063
S
Security requirement … 41041
"Service supplier" defined … 41007
"Service user" defined … 41009
Settlement authority … 41171
Special provisions and exemptions
charges exempt under Federal Law … 41046
department ruling … 41049
presume bill is correct … 41045
Spouse, innocent … 41099
"Surcharge" defined … 41013
surcharge due … 41050
surcharge payable … 41051
T
Taxpayers' Bill of Rights … 41160–41176
Title of law … 41001
V
Violations
felony provisions … 41143.4
penalty … 41143
prosecution for … 41143.8
"VoIP service" defined … 41016.5
W
Withhold, notice of
advise Department … 41122
duty to hold credits, personal property and debts … 41121
earnings withholding orders … 41127.9
liability for transfer … 41123
notice to bank … 41122
notice to holders and debtors … 41120