CHAPTER 6. Administration [46601. - 46628.]

Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6.

§§ 46601–46628 · 30 sections

1. ARTICLE 1. General Provisions §§ 46601–46607.4 · 11 sections

   • § 46601 The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.
   • § 46602 Every feepayer shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require.
   • § 46603 The board may make such examinations of the books and records of any feepayer as it may determine to be necessary in carrying out this part.
   • § 46604 The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties…
   • § 46605 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…
   • § 46606 (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,…
   • § 46607 (a) The board shall determine which feepayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its…
   • § 46607.1 A feepayer’s account is eligible for the managed audit program only if the feepayer meets all of the following criteria: (a) The feepayer’s business or…
   • § 46607.2 (a) If the board selects a feepayer’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit…
   • § 46607.3 Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 46603.
   • § 46607.4 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. The California Taxpayers’ Bill of Rights §§ 46611–46628 · 19 sections

   • § 46611 The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
   • § 46612 (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating…
   • § 46613 (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Fee payers…
   • § 46614 The board shall conduct an annual hearing before the full board where industry representatives and individual feepayers are allowed to present their proposals…
   • § 46615 The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights…
   • § 46616 (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…
   • § 46617 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…
   • § 46618 The board shall, in cooperation with the Department of Fish and Game, the Taxpayers’ Rights Advocate, and other interested feepayer-oriented groups, develop a…
   • § 46619 Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing…
   • § 46620 (a) Every fee payer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions…
   • § 46621 (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…
   • § 46622 (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…
   • § 46623 (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…
   • § 46623.5 (a) Except in any case where the board finds collection of the fee to be in jeopardy, if any property has been levied upon, the property or the proceeds from…
   • § 46624 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…
   • § 46625 (a) A feepayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees that are incurred by…
   • § 46626 (a) At least 30 days prior to the filing or recording of a lien pursuant to either Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with…
   • § 46627 (a) If any officer or employee of the board recklessly disregards board-published procedures, a feepayer aggrieved by that action or omission may bring an…
   • § 46628 (a) Beginning on January 1, 2007, the director of the department, or their delegates, may compromise any final fee liability. (b) For purposes of this section,…