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Business Taxes Law Guide—Revision 2024
Oil Spill Response, Prevention, and Administration Fees Law and Government Code
Index
A B C D E F H I J L M N O P R S T V W
KEY TO ABBREVIATIONS
RT … Revenue and Taxation Code
Govt … Government Code
A
Actions
fee, to collect
Attorney General to prosecute … RT 46411
delinquency, certificate of, as prima facie evidence in … RT 46412
refunds, for, and to recover erroneous, see refund and credit of overpayments
Administration by Board of Equalization
Board, enforcement by … Govt8670.40, … 8670.48, … RT 46051, … 46052, … 46601
confidential information, prohibition against disclosure, see confidential information
employees, hiring of … RT 46604
Managed audit program … RT 46607—46607.4
records, examination of … RT 46603
rules and regulations … RT 46601
Administration of prevention fee by administrator
adoption of rules and regulations … Govt 8670.39 , … RT 46001.5
annual plan … Govt 8670.40
Administration of response fee by administrator
adoption of rules and regulations … Govt 8670.47
annual plan … Govt 8670.47
payment of judgments … Govt 8670.51
"Administrator" defined … Govt 8670.3, … RT 46006
Annual appropriation for oiled wildlife rescue and rehabilitation stations or for wildlife health and rehabilitation program … Govt 8670.40.5
Attachment, in action for fee … RT 46412
Auction, seized property, sale by Board at public auction … RT 46441
B
"Barges" defined … Govt 8670.3, … RT 46007
"Barrel" defined … RT 46008
"Best achievable protection" defined … Govt 8670.3
"Best achievable technology" defined … Govt 8670.3
Board of Control
cancellation of liability, approval of … RT 46551
refunds, approval of … RT 46501
C
Cancellation of liability … RT 46551
Certificates
amount due, recording or filing of notice of state tax lien … RT 46421
delinquency, certificate of, as prima facie evidence in suit for fee … RT 46605
state tax lien, recording or filing of notice of … RT 46421
Claim for refund or credit, see refund and credit of overpayments
Claims for reimbursement
manner of payment … Govt 8670.51.1
statutes of limitations … Govt 8670.51.1
Collection cost recovery fee … RT 46466
Confidential information
prohibition against disclosure … RT 46751
tax preparer … RT 46606
to administrator … RT 46751
Credit (see also Refund and credit of overpayments)
action to recover erroneous … RT 46451
"Crude oil" defined … RT 46010
D
Deficiency determination, see Determination: deficiency
Definitions … Govt 8670.3, … RT 46006-46029
Delay, excusable … RT 46156
"Designated amount" defined … Govt 8670.48
Determination: deficiency
cancellation of … RT 46551
due and payable … RT 46356
final, when, if no petition filed … RT 46351
interest … RT 46201
limitations—time for mailing notice … RT 46203
decedent, against person liable for fee of … RT 46204
waiver of … RT 46205
notice of … RT 46202
number allowable … RT 46201
offsetting overpayments against underpayments … RT 46252
penalties
failure to file return … RT 46251
fraud or intent to evade … RT 46254
nonpayment … RT 46356
Determination: jeopardy
administrative hearing … RT 46303
due date … RT 46301
interest and penalty … RT 46301
notice of … RT 46303
petition for redetermination … RT 46302
security … RT 46302
Determination: redetermination
amendment of petition … RT 46352
form and content of petition … RT 46352
hearing on petition … RT 46353
continuance of hearing … RT 46353
notice of hearing … RT 46353
increase or decrease before determination final … RT 46354
claim for increase, time to assert … RT 46354
order or decision on petition, when final-notice … RT 46355
person entitled to file petition … RT 46351
service of notices … RT 46357
"Discharge" defined … Govt 8670.3
Due date of fees … Govt 8670.40, … 8670.48, … RT 46151
E
Earnings withheld … RT 46407, … 46467
Electronic filing … RT 46163
Electronic funds transfer
definitions … RT 46162
payment by … RT 46160
relief of penalty … RT 46161
Employee, hiring by Board … RT 46604
Extension of time
for making return or payment … RT 46153
state of emergency proclamation … RT 46153.5
F
Fee: Prevention and Administration
as debt … RT 46053
advanced notice of … RT 46054
Board authority … Govt 8670.40, … RT 46051
collection law … Govt 8670.40
due date … Govt 8670.40, … RT 46151
rate … Govt 8670.40
uses of … Govt 8670.40
Fee: Response
as debt … RT 46053
advanced notice of … RT 46054
Board authority … Govt 8670.48, … RT 46051
collection law … Govt 8670.48
designated amount … Govt 8670.48
due date … Govt 8670.48 and … RT 46151
rate … Govt 8670.48
rate increase … Govt 8670.48.5
uses of … Govt 8670.48
"Feepayer" defined … RT 46013
Felony … RT 46703
Fraud penalty … RT 46703
"Fund": (prevention) defined … Govt 8670.38
"Fund": (response) defined … Govt 8670.46
uses of … Govt 8670.50
H
Hearings (see also determinations: petition for redetermination)
application for (jeopardy determination) … RT 46303
representatives, by … RT 46604
I
Innocent spouse, relief for … RT 46159
Installment payment agreement … RT 46464
annual statement … RT 46464.5
Interest
daily basis … RT 46154.5
determinations
deficiency … RT 46201
failure to file … RT 46253
jeopardy … RT 46301
Managed audit program … RT 46607.4
rate … RT 46154
relief of … RT 46157, … 46157.5, … 46158
refunds, see refund and credit of overpayments
J
Judgment for fee
action to collect fee, see actions
lien, perfection of … RT 46421
lien, release of … RT 46422
Judicial proceedings, see actions
Jurisdiction
erroneous refund, action to recover … RT 46541
tax action for … RT 46411
L
Legislative findings … Govt 8670.2
Levy, notice of … RT 46406
Liens
perfection of, and enforceability … RT 46421
tax lien of
certificate of liability, recordation of, as creating lien for amount due … RT 46421
duration and extension of … RT 46421
effect and priority of … RT 46421
time for filing … RT 46421
warrant for enforcement of liens … RT 46421
"Local government" defined … Govt 8670.3
M
Managed audit program … RT 46607—46607.4
"Marine facility" defined … Govt 8670.3
"Marine terminal" defined … Govt 8670.3, … RT 46017
"Marine waters" defined … Govt 8670.3
Misdemeanor (see also penalties)
return
failure or refusal to file … RT 46701
making false or fraudulent … RT 46702
violation of law as … RT 46701
N
Negligence penalty … RT 46201
"Nonfloating oil" defined … Govt 8670.3
"Nonpersistent oil" defined … Govt 8670.3
Nontank vessel not used for commercial purposes; requirements.
Notices (see also creditors, notice to; determinations)
certificate of … RT 46605
levy … RT 46406
refunds, action on claims for … RT 46505
security, notice of sale … RT 46401
seized property, notice of sale of … RT 46442
O
Offers in compromise … RT 46628
"Oil" defined … Govt 8670.3
"Onshore facility" defined … Govt 8670.3
"Operator" defined … Govt 8670.3
"Owner" defined … Govt 8670.3
P
Penalties
determinations
nonpayment … RT 46154
negligence … RT 46201
failure to file return … RT 46254
intent to evade … RT 46201, … 46703
felony … RT 46705
misdemeanor … RT 46704
relief from, for reasonable cause … RT 46156
tax payments, delinquent … RT 46154
"Person" defined … Govt 8670.3, … RT 46020
"Petroleum products" defined … RT 46021
"Pipeline" defined … Govt 8670.3, … RT 46022
"Proceeds", disposition of … RT 46651
R
Rate of fee
prevention and administrative fee … Govt 8670.40
response fee … Govt 8670.48
"Refinery" defined … RT 46023
Refund and credit of overpayments
action to recover
assignee not entitled to judgment … RT 46528
claim for refund, necessity for … RT 46522
disposition of judgment … RT 46526
grounds, limitation to those set forth in claim … RT 46523
interest in judgment … RT 46527
jurisdiction … RT 46523
person entitled to bring … RT 46528
refund claim where tax has not been paid in full; timely filing … RT 46502.3
time to bring … RT 46523
failure of Board to act on refund claim … RT 46522
waiver, failure to bring timely action as … RT 46523
authority of Board … RT 46501
Board of Control, approval of … RT 46501
claim for, time to file … RT 46502
financially disabled … RT 46502.1
failure to file as waiver … RT 46504
form and content … RT 46503
notice of action on claim … RT 46505
overpayments from levies or liens … RT 46502.2
service, manner of … RT 46505
erroneous refunds and credits, action to recover … RT 46541
interest
amount and period covered … RT 46506
disallowance for intentional or careless overpayment … RT 46507
offsets … RT 46252
persons entitled to receive refunds or credits … RT 46502
Registration of feepayers … RT 46101
Relief for innocent spouse … RT 46159
"Renewable fuel" defined … Govt 8670.3, … RT 46024
"Renewable fuel production facility" defined … Govt 8670.3
"Renewable fuel receiving facility" defined … Govt 8670.3
"Responsible party" defined … Govt 8670.3
Returns and payments
cancellation of liability determined by person filing returns … RT 46551
due dates of fees … RT 46151, … 46152
extension of time for payment … RT 46153
electronic filing … RT 46163
S
Security for fee
authority to require … RT 46401
amount and kind … RT 46401
bank deposits … RT 46404
jeopardy determinations … RT 46302
increase or decrease of … RT 46401
notice of levy … RT 46406
notice to persons other than creditor … RT 46402
sale of … RT 46403
disposition of … RT 46403
liability of … RT 46405
notice of … RT 46403
Seizure and sale
authority for … RT 46441
bill of sale … RT 46443
deed … RT 46443
disposition of proceeds … RT 46444
notice of sale … RT 46442
Settlement authority … RT 46622
"Ship," "Shipment," or "Shipped" defined … RT 46025
"Small craft operator" defined … Govt 8670.3
"Spill" defined … Govt 8670.3
Spouse, innocent … RT 46159
"State Interagency Oil Spill Committee"
defined … Govt 8670.3, … RT 46026
"State oil spill contingency plan"
defined … Govt 8670.3
"State waters" or "waters of the state" … RT 46027
Successor's liability-withholding of purchase price
amount to be withheld … RT 46451
certificate of nonliability of seller … RT 46452, … 46453
failure to withhold, liability for … RT 46452
notice of … RT 46454
time to make request for … RT 46452
T
"Tanker" defined … Govt 8670.3, … RT 46028
Taxpayers' Bill of Rights … 46611–46627
V
"Vessel" defined … Govt 8670.3, … RT 46029
Violations (see also misdemeanor; felony)
as misdemeanor … RT 46701, … 46702, … 46704
statute of limitations … RT 46706
W
Warrant for collection
authority to issue … RT 46431
effect of … RT 46431
fee and expenses
collection from party liable for fee … RT 46433
officer levying … RT 46433
publication, approval of … RT 46433
levy, manner of … RT 46431
sale pursuant to … RT 46431
time to issue … RT 46431