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Business Taxes Law Guide—Revision 2024
Integrated Waste Management Fee Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 23. Integrated Waste Management Fee Law
Chapter 6. Administration. (View entire chapter)
Article 1. Administration
- 45851 Enforcement by board; rules and regulations
- 45852 Examination of records
- 45853 Employees and representatives of board
- 45854 Certificate of notice
- 45855 Disclosure of information
- 45855.5 Information confidential; tax preparer
- 45855.6 Board determines which accounts are eligible
- 45855.6.1 Eligibility
- 45855.6.2 Requirements for managed audit; information provided by feepayer
- 45855.6.3 Authority to examine records
- 45855.6.4 Interest on liabilities
Article 2. The California Taxpayers' Bill of Rights
- 45856 Administration
- 45857 Taxpayers' Rights Advocate
- 45858 Education and information program
- 45859 Annual hearing for taxpayer proposals
- 45860 Preparation of statements by board
- 45861 Limit on revenue collected or assessed
- 45862 Evaluation of employee's contact with taxpayers
- 45863 Plan to timely resolve claims and petitions
- 45864 Procedures relating to review conferences
- 45865 Reimbursement to taxpayers
- 45866 Investigations for nontax administrative purposes
- 45867 Settlement authority
- 45867.5 Offers in compromise
- 45868 Release of levy
- 45868.5 Return of property
- 45869 Exemptions from levy
- 45870 Claim for reimbursement of bank charges by taxpayers
- 45871 Preliminary notice to taxpayer prior to lien
- 45872 Disregard by board employee or officer