CHAPTER 8. Administration [7051. - 7099.1.]
Chapter 8 added by Stats. 1941, Ch. 36.
§§ 7051–7099.1 · 53 sections
ARTICLE 1. Administration §§ 7051–7060 · 16 sections
- § 7051 The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement…
- § 7051.1 The board may adopt rules and regulations which provide for the issuance of a permit to a person who holds a valid seller’s permit which allows the purchase of…
- § 7051.2 (a) If a holder of a direct payment permit issued by the board pursuant to Section 7051.1 gives an exemption certificate to a retailer for the purpose of…
- § 7051.3 (a) “Use tax direct payment permit” means a permit issued by the board that allows a taxpayer to self-assess and pay state and local use tax under Part 1…
- § 7051.5 The board shall prescribe rules and regulations respecting retail grocers who sell both taxable items and exempt food items to provide one or more methods…
- § 7052 The board may employ accountants, auditors, investigators, assistants, and clerks necessary for the efficient administration of this part and may designate…
- § 7053 Every seller, every retailer as defined in subdivision (b) of Section 6015, and every person storing, using, or otherwise consuming in this State tangible…
- § 7054 The board or any person authorized in writing by it may examine the books, papers, records, and equipment of any person selling tangible personal property and…
- § 7055 In administration of the use tax the board may require the filing of reports by any person or class of persons having in his or their possession or custody…
- § 7056 (a) (1) Excepting the information set forth on permits issued under Article 2 (commencing with Section 6066) of Chapter 2, the information set forth on…
- § 7056.5 (a) Except as otherwise provided by this article or other express provision of law, the information furnished or secured pursuant to this part shall be used…
- § 7056.6 (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of,…
- § 7057 (a) The board may disclose to state governmental licensing entities identifying information of persons appearing on the list of the 500 largest tax…
- § 7057.5 (a) The board may disclose to state agencies identifying information of persons appearing on the list of the 500 largest tax delinquencies pursuant to Section…
- § 7058 A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima…
- § 7060 (a) The board, under regulations prescribed by the board, may establish a reward program for information resulting in the identification of underreported or…
ARTICLE 1.5. Public Disclosure of Tax Delinquencies § 7063 · 1 section
- § 7063 (a) Notwithstanding any other provision of law, the board shall make available as a matter of public record each quarter a list of the 500 largest tax…
ARTICLE 2. Tax Amnesty Program §§ 7070–7078 · 9 sections
- § 7070 The board shall develop and administer a tax amnesty program for taxpayers subject to Part 1 (commencing with Section 6001), as provided in this article.
- § 7071 The tax amnesty program shall be conducted for a two month period beginning February 1, 2005 through March 31, 2005, inclusive, or during a timeframe ending no…
- § 7072 (a) For any taxpayer who meets the requirements of Section 7073: (1) The board shall waive all penalties imposed by this part, for the tax reporting periods…
- § 7073 (a) This article shall apply to any taxpayer who, during the amnesty period specified in Section 7071, meets all of the following: (1) Is eligible to…
- § 7074 (a) Except for taxpayers who have entered into an installment payment agreement pursuant to subdivision (b) of Section 7073, there shall be added to the tax…
- § 7075 Any taxpayer who has an existing installment payment agreement under Section 6832 as of the start of the amnesty program, and who does not participate in the…
- § 7076 The board shall issue forms and instructions and take other actions needed to implement this article. The provisions contained in subdivision (c) of Section… see note
- § 7077 The board shall adequately publicize the tax penalty amnesty program so as to maximize public awareness of the participation in the program. The board shall…
- § 7078 Subdivision (b) of Section 19736, to the extent feasible and practical, shall also apply to the board.
ARTICLE 2.5. Managed Audit Program §§ 7076.1–7076.4 · 4 sections
- § 7076.1 A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the following criteria: (a) The taxpayer’s business involves…
- § 7076.2 (a) If the board selects a taxpayer’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit…
- § 7076.3 Nothing in this article limits the board’s authority to examine the books, papers, records, and equipment of a taxpayer under Section 7054.
- § 7076.4 Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would…
ARTICLE 3. The California Taxpayers’ Bill of Rights §§ 7080–7099.1 · 23 sections
- § 7080 This article shall be known and may be cited as “The Harris-Katz California Taxpayers’ Bill of Rights.”
- § 7081 The Legislature finds and declares that taxes are the most sensitive point of contact between citizens and their government, and that there is a delicate…
- § 7082 The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
- § 7083 (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating…
- § 7084 (a) The board shall develop and implement a taxpayer education and information program directed at, but not limited to, all of the following groups: (1)…
- § 7085 (a) The board shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings in its annual…
- § 7086 The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language which explain procedures, remedies, and the rights…
- § 7087 (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or…
- § 7088 (a) The board shall develop and implement a program which will evaluate an individual employee’s or officer’s performance with respect to his or her contact…
- § 7089 No later than July 1, 1989, the board shall, in cooperation with the State Bar of California, the California Society of Certified Public Accountants, the…
- § 7090 Procedures of the board, relating to protest hearings before board hearing officers, shall include all of the following: (a) Any hearing shall be held at a…
- § 7091 (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions…
- § 7092 (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any…
- § 7093.5 (a) It is the intent of the Legislature that the department, its staff, and the Attorney General pursue settlements as authorized under this section with…
- § 7093.6 (a) Beginning January 1, 2003, the director of the department, or their delegates, may compromise any final tax liability. (b) For purposes of this section, “a…
- § 7094 (a) The California Department of Tax and Fee Administration shall release any levy or notice to withhold issued pursuant to this part on any property in the…
- § 7094.1 (a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property or the proceeds from…
- § 7095 Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Title 9 of the Code of Civil Procedure shall be adjusted for purposes of enforcing…
- § 7096 (a) A taxpayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the…
- § 7097 (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220)…
- § 7098 For the purposes of this part only, the board shall not revoke or suspend a person’s permit pursuant to Section 6070 or 6072 unless the board has mailed a…
- § 7099 (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an…
- § 7099.1 (a) (1) With respect to tax advice, the protections of confidentiality that apply to a communication between a client and an attorney, as set forth in Article…