CHAPTER 7. Administration [40171. - 40216.]

Chapter 7 added by Stats. 1974, Ch. 991.

§§ 40171–40216 · 36 sections

1. ARTICLE 1. Regulations, Records and Reports §§ 40171–40177.4 · 11 sections

   • § 40171 The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement…
   • § 40172 Every electric utility engaged in generating, purchasing, transmitting, distributing, consuming or selling electrical energy in this state shall keep such…
   • § 40173 Every electric utility shall keep and maintain such records of meter readings and other records as may be necessary for the accurate determination of the…
   • § 40174 The board or its authorized representative may make such examination of the records, meters and equipment of any person generating, transmitting, distributing,…
   • § 40175 In addition to any other reports or returns required under this part, the board may by rule or otherwise require additional, supplemental or other reports from…
   • § 40176 (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,…
   • § 40177 (a) The board shall determine which electric utility’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient…
   • § 40177.1 An electric utility’s account is eligible for the managed audit program only if the electric utility meets all of the following criteria: (a) The electric…
   • § 40177.2 (a) If the board selects an electric utility’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A)…
   • § 40177.3 Nothing in the article limits the board’s authority to examine the records, meters, and equipment of an electric utility under Section 40174.
   • § 40177.4 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…
2. ARTICLE 2. Disposition of Proceeds §§ 40181–40182 · 2 sections

   • § 40181 All amounts required to be paid to the state under this part shall be paid to the board in the form of remittances payable to State Board of Equalization of…
   • § 40182 All money deposited in the Energy Resources Surcharge Fund under this part shall upon order of the Controller be drawn therefrom and transferred to pay the…
3. ARTICLE 3. Violations §§ 40186–40188 · 3 sections

   • § 40186 Any person who fails or refuses to file a return or report required to be made or who fails or refuses to furnish a supplemental report or other data required…
   • § 40187 Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the determination of an amount due required…
   • § 40188 Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after commission of the offense or within two…
4. ARTICLE 4. Notices § 40191 · 1 section

   • § 40191 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…
5. ARTICLE 5. The California Taxpayers’ Bill of Rights §§ 40200–40216 · 19 sections

   • § 40200 The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
   • § 40201 (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating…
   • § 40202 (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers…
   • § 40203 The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals…
   • § 40204 The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights…
   • § 40205 (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…
   • § 40206 The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with…
   • § 40207 The board shall, in cooperation with the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required…
   • § 40208 Procedures of the board, relating to appeals staff review conferences before a staff attorney of supervising tax auditor independent of the assessing…
   • § 40209 (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…
   • § 40210 (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…
   • § 40211 (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…
   • § 40211.5 (a) (1) Beginning on January 1, 2007, the executive director and chief counsel of the board, or their delegates, may compromise any final surcharge liability…
   • § 40212 (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…
   • § 40212.5 (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…
   • § 40213 Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure shall be adjusted for…
   • § 40214 (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…
   • § 40215 (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)…
   • § 40216 (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…