Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Fee Collection Procedures Law

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

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

Back to top

B

Bank charges, reimbursement of . . . 55335

Bill of Rights (see Taxpayers' Bill of Rights)

Board

cancellation of liability, approval of . . . 55281

definition . . . 55003

refunds, approval of . . . 55221

Back to top

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

Back to top

D

Deficiency determination, see determination: deficiency

Delay, excusable . . . 55044

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

Back to top

E

Education and information program, Taxpayers' Bill of Rights . . . 55323

Electronic filing . . . 55040

Electronic fund transfer payments

definitions . . . 55050, . . . 55052

relief of penalty . . . 55051

Employee, hiring by Board . . . 55303

Extension of time for making return or payment . . . 55041

Back to top

F

"Feepayer" defined . . . 55004

Felony . . . 55363

Final return . . . 55041.1

Fraud penalty . . . 55061

Back to top

H

Hearings (see also determinations: petition for redetermination)

application for (jeopardy determination) . . . 55103

Back to top

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

rate . . . 55043

refunds, see refund and credit of overpayments

Interest; daily basis . . . 55042.5

Back to top

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

Back to top

L

Levy

exemptions, Taxpayers' Bill of Rights . . . 55334

notice of . . . 55336

release of, Taxpayers' Bill of Rights . . . 55333

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

Back to top

M

Misdemeanor (see also penalties)

return

failure or refusal to file . . . 55361

making false or fraudulent . . . 55362

violation of law as . . . 55362

Back to top

N

Negligence penalty . . . 55061

Notices

see also creditors, notice to; determinations

certificate of . . . 55304

employer withheld earnings . . . 55205.5

levy of . . . 55336

refunds, action on claims for . . . 55224

security, notice of sale . . . 55022

seized property, notice of sale of . . . 55182

Back to top

O

Offers in compromise . . . 55332.5

Back to top

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

tax payments, delinquent . . . 55042

Back to top

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

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

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

Back to top

S

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

Back to top

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

levy . . . 55333, . . . 55334

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

Back to top

V

Violation of law (see also misdemeanor; felony)

as misdemeanor . . . 55361, . . . 55362, . . . 55364

statute of limitations . . . 55365

Back to top

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