CHAPTER 7. Administration [41128. - 41176.]

Chapter 7 added by Stats. 1976, Ch. 443.

§§ 41128–41176 · 45 sections

1. ARTICLE 1. Regulations, Records and Reports §§ 41128–41133.4 · 10 sections

   • § 41128 The department shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and…
   • § 41129 Every service supplier or seller in this state shall keep such records pertaining thereto in such form as the department may require.
   • § 41130 Upon proper notification to the service supplier or seller, the department or its authorized representative shall have the right to inspect and audit all…
   • § 41131 The department shall have full access to records of the Public Utilities Commission, and any political subdivision or public agency of this state that…
   • § 41132 (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,…
   • § 41133 (a) The department shall determine which service supplier’s or seller’s accounts are eligible for the managed audit program in a manner that is consistent with…
   • § 41133.1 A service supplier’s or seller’s account is eligible for the managed audit program only if the service supplier or seller meets all of the following criteria:…
   • § 41133.2 (a) If the department selects a service supplier’s or seller’s account for a managed audit, all of the following apply: (1) The department shall identify all…
   • § 41133.3 This article does not limit the department’s authority to inspect and audit all records and returns of a service supplier or seller under Section 41130.
   • § 41133.4 Upon completion of the managed audit and verification by the department, interest on any unpaid liability shall be computed at one-half the rate that would…
2. ARTICLE 2. Disposition of Proceeds §§ 41135–41142 · 10 sections

   • § 41135 (a) All amounts required to be paid to the state under this part shall be paid to the department in the form of remittances payable to the California…
   • § 41136 (a) From the funds in the State Emergency Telephone Number Account, all amounts of the 911 surcharge collected shall, when appropriated by the Legislature, be…
   • § 41136.1 For each fiscal year, moneys in the State Emergency Telephone Number Account not appropriated for a purpose specified in Section 41136 shall be held in trust…
   • § 41137 The Office of Emergency Services shall pay, from funds appropriated from the State Emergency Telephone Number Account by the Legislature, as provided in…
   • § 41137.1 The Office of Emergency Services shall pay, from funds appropriated from the State Emergency Telephone Number Account by the Legislature, as provided in…
   • § 41138 (a) It is the intent of the Legislature that the reimbursement rates for “911” emergency telephone number equipment shall not exceed specified amounts…
   • § 41139 From funds appropriated by the Legislature from the Emergency Telephone Number Account, the Office of Emergency Services shall begin paying bills as provided…
   • § 41140 The Office of Emergency Services shall reimburse local agencies, from funds appropriated from the Emergency Telephone Number Account by the Legislature, for…
   • § 41141 Claims for reimbursement shall be submitted by local agencies to the Office of Emergency Services, which shall determine payment eligibility and shall reduce…
   • § 41142 Notwithstanding any other provision of this article, if the Legislature fails to appropriate an amount sufficient to pay bills submitted to the Office of…
3. ARTICLE 2.5. Violations §§ 41143–41143.8 · 3 sections

   • § 41143 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…
   • § 41143.4 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…
   • § 41143.8 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 3. Notices § 41144 · 1 section

   • § 41144 A certificate by the department or an employee of the department stating that a notice required by this part was given by mailing or personal service shall be…
5. ARTICLE 4. Purpose §§ 41150–41152 · 2 sections

   • § 41150 (a) The Legislature hereby declares and finds that to enable public agencies to implement “911” emergency phone systems required by the provisions of Chapter…
   • § 41152 The Legislature finds and declares all of the following: (a) Access to emergency telephone service has been a longstanding goal of the state. (b) The Emergency…
6. ARTICLE 5. The California Taxpayers’ Bill of Rights §§ 41160–41176 · 19 sections

   • § 41160 The department shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
   • § 41161 (a) The department shall establish the position of the Taxpayers’ Rights Advocate. The advocate or that person’s designee shall be responsible for facilitating…
   • § 41162 (a) The department shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers…
   • § 41163 The department shall conduct an annual hearing to allow industry representatives and individual taxpayers to present proposals on changes to the Emergency…
   • § 41164 The department shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the…
   • § 41165 (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…
   • § 41166 The department shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to that person’s contact…
   • § 41167 The department shall, in cooperation with the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time…
   • § 41168 Procedures of the department, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing…
   • § 41169 (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the department if all of the following…
   • § 41170 (a) An officer or employee of the department acting in connection with any law administered by the department shall not knowingly authorize, require, or…
   • § 41171 (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…
   • § 41171.5 (a) Beginning on January 1, 2007, the director of the department, or their delegates, may compromise any final surcharge liability. (b) For purposes of this…
   • § 41172 (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…
   • § 41172.5 (a) If any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the taxpayer if the department…
   • § 41173 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…
   • § 41174 (a) A taxpayer may file a claim with the department for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the…
   • § 41175 (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)…
   • § 41176 (a) If any officer or employee of the department recklessly disregards department-published procedures, a taxpayer aggrieved by that action or omission may…