Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

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 . . . Revenuew 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 . . . Govt 8670.40, . . . 8670.48, . . . RT 46051, . . . 46052, . . . 46601

confidential information, prohibition against disclosure, see confidential information

employees, hiring of . . . RT 46604

records, examination of . . . RT 46603

rules and regulations . . . RT 46601

Administration of prevention fee by administrator

adoption of rules and regulations . . . Govt 8670.39

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

Attachment, in action for fee . . . RT 46412

Auction, seized property, sale by Board at public auction . . . RT 46441

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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

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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 Department of Fish and Game . . . RT 46751

Credit (see also refund and credit of overpayments)

action to recover erroneous . . . RT 46451

"Crude oil" defined . . . RT 46010

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D

Deficiency determination, see determination: deficiency

Definitions . . . Govt 8670.3

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

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E

Earnings withheld . . . RT 46407

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

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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

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H

Hearings (see also determinations: petition for redetermination)

application for (jeopardy determination) . . . RT 46303

representatives, by . . . RT 46604

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I

"Independent crude producer" defined . . . RT 46014

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

rate . . . RT 46154

relief of . . . RT 46157, . . . 46157.5, . . . 46158

refunds, see refund and credit of overpayments

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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

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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, . . . RT 46015

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M

"Marine facility" defined . . . Govt 8670.3, . . . RT 46016

"Marine terminal" defined . . . Govt 8670.3, . . . RT 46017

"Marine waters" defined . . . Govt 8670.3, . . . RT 46018

Misdemeanor (see also penalties)

return

failure or refusal to file . . . RT 46701

making false or fraudulent . . . RT 46702

violation of law as . . . RT 46701

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N

Negligence penalty . . . RT 46201

"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

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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

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P

"Party responsible" defined . . . RT 46024

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

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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

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

Remedies . . . RT 46461, . . . 46462

"Responsible party" defined . . . Govt 8670.3, . . . RT 46024

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

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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

"Small craft operator" defined . . . Govt 8670.3

"Spill" defined . . . Govt 8670.3, . . . RT 46025

Spouse, innocent . . . RT 46159

"State Interagency Oil Spill Committee"

defined . . . Govt 8670.3, . . . RT 46026

"State oil spill contingency plan"

defined . . . Govt 8670.3, . . . 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

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T

"Tanker" defined . . . Govt 8670.3, . . . RT 46028

Taxpayers' Bill of Rights . . . 46611–46627

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V

"Vessel" defined . . . Govt 8670.3, . . . RT 46029

Violations (see also misdemeanor; felony)

as misdemeanor . . . RT 46701, . . . 46702, . . . 46704

as felony . . . RT 46703, . . . 46705

statute of limitations . . . RT 46706

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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

Withheld earnings . . . RT 46407