Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2024
Fee Collection Procedures Law
Revenue and Taxation Code
Index
A B C D E F H I J L M N O P R S T V W
A
Actions
refunds, for, and to recover erroneous, see refund and credit of overpayments.
tax, to collect
Attorney General to prosecute … 55121
delinquency, certificate of, as prima facie evidence in … 55122
Administration by Board of Equalization
Board, enforcement by … 55301
confidential information, prohibition against disclosure, see confidential information
employees, hiring of … 55303
managed audit program … 55306–55306.4
records, examination of … 55302
rules and regulations … 55301
Advocate, Taxpayers' Rights … 55322
Attachment, in action for tax … 55122
Auction
seized property, sale by Board at public auction … 55181
B
Bank charges, reimbursement of … 55335
Bill of Rights (see Taxpayers' Bill of Rights)
Board
cancellation of liability, approval of … 55281
refunds, approval of … 55221
C
Cancellation of liability … 55281
Certificates
amount due, recording or filing of notice of state tax lien … 55141
delinquency, certificate of, as prima facie evidence in suit for tax … 55122
State tax lien, recording or filing of notice of … 55141
Claim for refund or credit, see refund and credit of overpayments
Collection cost recovery fee … 55211
Confidential information; tax preparer … 55305
Credit (see also refund and credit of overpayments)
action to recover erroneous … 55261
D
Deficiency determination, see determination: deficiency
Delay, excusable … 55044
Department, defined … 55003
Determinations: deficiency
cancellation of … 55281
due and payable, when … 55086
final, when, if no petition filed … 55081
interest … 55061
notice of … 55061
limitations—time for mailing notice … 55062
decedent, against person liable for tax of … 55063
waiver of … 55064
number allowable … 55061
offsetting overpayments against underpayments … 55061
penalties
fraud or intent to evade … 55061
negligence or intentional disregard … 55061
nonpayment … 55042
Determinations: no return made
cancellation of … 55281
due and payable, when … 55086
estimate of tax measure … 55061
final, when no petition filed … 55081
interest … 55061
notice of … 55061
limitations—time for mailing notice … 55062
number allowable … 55061
offsetting overpayments against underpayments … 55061
penalties
failure to file return … 55042
fraud or intent to evade … 55061
nonpayment … 55042
Determinations: jeopardy
administrative hearing … 55103
due date … 55101
interest and penalty … 55101
notice of … 55103
petition for redetermination … 55102
security … 55102
Determinations: petition for redetermination
amendment of petition … 55082
form and content of petition … 55082
hearing on petition … 55083
continuance of hearing … 55083
notice of hearing … 55083
increase or decrease before determination final … 55084
claim for increase, time to assert … 55084
order or decision on petition, when final—notice … 55085
penalty for nonpayment when final … 55086
persons entitled to file petition … 55081
service of notices … 55087
Disaster … 55046.5
E
Education and information program, Taxpayers' Bill of Rights … 55323
Electronic filing … 55040
Electronic fund transfer payments
relief of penalty … 55051
Employee, hiring by Board … 55303
Employer withheld earnings … 55205.5, … 55212
Extension of time
for making return or payment … 55041
state of emergency proclamation … 55041.5
F
"Feepayer" defined … 55004
Felony … 55363
Final return … 55041.1
Fraud penalty … 55061
H
Hearings (see also determinations: petition for redetermination)
application for (jeopardy determination) … 55103
I
Innocent spouse, relief for … 55045.1
Installment payment agreement … 55209
Installment payment agreement, annual statement … 55209.5
Interest
determinations
deficiency … 55061
failure to file … 55043
jeopardy … 55101
disaster … 55046.5
managed audit program … 55306.4
rate … 55043
refunds, see refund and credit of overpayments
Interest; daily basis … 55042.5
J
Judgment for tax
actions to collect tax, see actions
lien, perfection of … 55141
lien, release of … 55142
Judicial proceedings, see actions
Jurisdiction
erroneous refund, action to recover … 55261
tax action for … 55121
L
Levy
exemptions, Taxpayers' Bill of Rights … 55334
notice of … 55336
release of, Taxpayers' Bill of Rights … 55333
Liability … 55191
Liens
perfection of, and enforceability … 55141
preliminary notice of, Taxpayers' Bill of Rights … 55336
tax lien of
certificate of liability, recordation of, as creating lien for amount due … 55141
duration and extension of … 55141
effect and priority of … 55141
time for filing … 55141
warrant for enforcement of liens … 55161
Limitations, statutes of
determinations
asserting increase … 55084
deficiency … 55062
mailing notice … 55062–55064
lien for tax, certificate … 55141
notice to creditor … 55201
refund or credit
action for refund … 55243
claim for … 55222
seizure and sale … 55181
violations of provisions … 55365
warrant for tax … 55161
M
Managed audit program … 55306–55306.4
Misdemeanor (see also penalties)
return
failure or refusal to file … 55361
making false or fraudulent … 55362
sales suppression device prohibition … 55363.5
violation of law as … 55362
N
Negligence penalty … 55061
Notices
see also creditors, notice to; determinations
certificate of … 55304
employer withheld earnings … 55205.5, …55212
levy of … 55336
refunds, action on claims for … 55224
security, notice of sale … 55022
seized property, notice of sale of … 55182
O
Offers in compromise … 55332.5
P
Penalties
determinations
nonpayment … 55086
negligence … 55061
failure to file return … 55042
intent to evade … 55061, … 55363
jeopardy determinations … 55101
relief from, for reasonable cause … 55044
disaster … 55046.5
relief from, for reasonable cause … 55045
relief from, innocent spouse … 55045.1
sales suppression device prohibition … 55363.5
tax payments, delinquent … 55042
R
Refund and credit of overpayments
action to recover
assignee not entitled to judgment … 55248
claim for refund, necessity for … 55242
disposition of judgment … 55246
"financially disabled" … 55222.1
grounds, limitation to those set forth in claim … 55243
interest in judgment … 55247
jurisdiction … 55243
"overpayments from levies or liens" … 55222.2
person entitled to bring … 55243, … 55248
refund claim where tax has not been paid in full; timely filing … 55222.3
time to bring … 55243
failure of Board to act on refund claim … 55244
waiver, failure to bring timely action as … 55245
authority of Board … 55221
claim for—time to file … 55222
failure to file as waiver … 55223
form and content … 55222
notice of action on claim … 55224
service, manner of … 55224
erroneous refunds and credits, action to recover … 55261
interest
amount and period covered … 55225, … 55262.5
disallowance for intentional or careless overpayment … 55226
offsets … 55061
persons entitled to receive refunds or credits … 55222
Registration of feepayer … 55021
Relief of innocent spouse … 55045.1
Returns and payments
cancellation of liability determined by persons filing returns … 55281
extension of time for payment … 55041
electronic filing … 55040
final return … 55041.1
misdemeanor
failure or fraudulent return as … 55362
verification of accuracy … 55302
Rules and regulations
authority of Board to adopt and enforce … 55301
S
Sales suppression device prohibition … 55363.5
Security for tax
authority to require … 55022
jeopardy determinations … 55102
sale of … 55022
disposition of surplus … 55022
notice of sale, service … 55022
Seizure and sale
authority for … 55181
bill of sale … 55183
deed … 55183
disposition of proceeds … 55184
manner of … 55181
notice of sale … 55182
property subject to … 55181
Settlement authority … 55332
Spouse, innocent … 55045.1
Statutes of Limitations, see Limitations, Statutes of
T
Taxpayers' Bill of Rights … 55321–55337
bank charges … 55335
claims for refund, plan to resolve … 55328
disputed tax liabilities … 55332
evaluation of employees … 55327
lien, notice of … 55336
petitions, plan to resolve … 55328
preparation of statements by Board … 55325
property release, of … 55333.5
protest hearings … 55329
revenue collected or assessed … 55326
Taxpayers' Rights Advocate … 55322
Title of law … 55001
V
Violation of law (see also misdemeanor; felony)
as misdemeanor … 55361, … 55362, … 55363.5, … 55364
statute of limitations … 55365
W
Waiver
claim for refund … 55222
determination, time for mailing notice of … 55064
timely action for refund, failure to bring as … 55245
Warrant for collection
authority to issue … 55161
effect of … 55161
fee and expenses
collection from party liable for tax … 55163
officer levying … 55162
publication, approval of … 55162
levy, manner of … 55161
sale pursuant to … 55161
time to issue … 55161
Withholds
banks … 55203
employer withheld earnings … 55205.5, … 55212
liability … 55204
prohibitions against transfer or disposal … 55202