CHAPTER 6. Administration [43501. - 43527.]

Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3.

§§ 43501–43527 · 31 sections

1. ARTICLE 1. Administration §§ 43501–43507.5 · 12 sections

   • § 43501 The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement…
   • § 43502 The board may make such examinations of the books and records of any taxpayer as it may deem necessary in carrying out the provisions of this part.
   • § 43503 The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties…
   • § 43504 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…
   • § 43505 Any information regarding hazardous wastes which is available to the board shall be made available to the department.
   • § 43506 (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,…
   • § 43507 (a) The board shall determine which taxpayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its…
   • § 43507.1 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 or…
   • § 43507.2 (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…
   • § 43507.3 Nothing in this article limits the board’s authority to examine the books and records of a taxpayer under Section 43502.
   • § 43507.4 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…
   • § 43507.5 (a) The Legislature hereby finds and declares that changes made to the imposition and administration of the disposal fee, generator fee, and transportable…
2. ARTICLE 2. The California Taxpayers’ Bill of Rights §§ 43511–43527 · 19 sections

   • § 43511 The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
   • § 43512 (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating…
   • § 43513 (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…
   • § 43514 The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals…
   • § 43515 The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedure, remedies, and the rights and…
   • § 43516 (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…
   • § 43517 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…
   • § 43518 The board shall, in cooperation with the Toxic Substances Control Department of the California EPA, the Taxpayers’ Rights Advocate, and other interested…
   • § 43519 Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing…
   • § 43520 (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…
   • § 43521 (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…
   • § 43522 (a) It is the intent of the Legislature that the California Department of Tax and Fee Administration, its staff, and the Attorney General pursue settlements as…
   • § 43522.5 (a) (1) Beginning on January 1, 2007, the executive director and chief counsel of the board, or their delegates, may compromise any final tax liability where…
   • § 43523 (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…
   • § 43523.5 (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…
   • § 43524 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…
   • § 43525 (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…
   • § 43526 (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)…
   • § 43527 (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…