PART 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]
Part 30 added by Stats. 1992, Ch. 407, Sec. 1.
§§ 55001–55381 · 118 sections
CHAPTER 1. General Provisions and Definitions §§ 55001–55004 · 4 sections
- § 55001 This part shall be known and may be cited as the Fee Collection Procedures Law.
- § 55002 “Person” means an individual, trust firm, joint stock company, business concern, corporation, including, but not limited to, a government corporation,…
- § 55003 “Department” means the California Department of Tax and Fee Administration.
- § 55004 “Feepayer” means any person liable for the payment of the fees collected pursuant to this part.
CHAPTER 2. Fee §§ 55021–55022 · 2 sections
CHAPTER 3. Determinations §§ 55040–55103 · 29 sections
ARTICLE 1. Returns and Payments §§ 55040–55046.5 · 11 sections
- § 55040 A feepayer shall file a return in the form as prescribed by the board, which may include, but not be limited to, electronic media. Returns shall be…
- § 55041 (a) Except as provided in subdivision (b), the board for good cause may extend, for not to exceed one month, the time for making any return or paying any…
- § 55041.1 The board may require the payment of the amount due and the filing of returns for periods other than the period or periods set forth in the tax and fee laws…
- § 55041.5 (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three…
- § 55042 (a) Any person who fails to pay any fee, except fees determined by the board under Article 2 (commencing with Section 55061), within the time required shall…
- § 55042.5 (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per…
- § 55044 (a) If the department finds that a person’s failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person’s…
- § 55045 (a) If the board finds that a person’s failure to make a timely report or payment is due to the person’s reasonable reliance on written advice from the board,…
- § 55045.1 (a) Under regulations prescribed by the board, if: (1) A tax or fee liability under this part was understated by a failure to file a return required to be…
- § 55046 (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay fees is due in whole or…
- § 55046.5 (a) If the department finds that a person’s failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of…
ARTICLE 1.1. Payment by Electronic Funds Transfer §§ 55050–55053 · 4 sections
- § 55050 (a) Any person whose estimated fee liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant…
- § 55051 If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable…
- § 55052 (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is…
- § 55053 (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and…
ARTICLE 2. Deficiency Determinations §§ 55061–55064 · 4 sections
- § 55061 (a) If the department is dissatisfied with the return filed or the amount of the fee paid to the state by any feepayer, or if no return has been filed or no…
- § 55062 Except in the case of fraud, intent to evade this part, authorized rules and regulations, or failure to make a return, every notice of a determination of an…
- § 55063 In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months…
- § 55064 If before the expiration of the time prescribed in Section 55062 for serving a notice of deficiency determination the feepayer has consented in writing to…
ARTICLE 3. Redeterminations §§ 55081–55087 · 7 sections
- § 55081 Any person from whom an amount is determined to be due under Article 2 (commencing with Section 55061), or any person directly interested, may petition for a…
- § 55082 Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to…
- § 55083 If a petition for redetermination is filed within the 30-day period, the board shall reconsider the amount determined to be due, and if the person has so…
- § 55084 The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is…
- § 55085 The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of notice thereof.
- § 55086 All amounts determined to be due by the board under Article 2 (commencing with Section 55061) are due and payable at the time they become final, and if not…
- § 55087 Any notice required by this article shall be served in the same manner as prescribed for service of notice by subdivision (d) of Section 55061.
ARTICLE 4. Jeopardy Determinations §§ 55101–55103 · 3 sections
- § 55101 If the board believes that the collection of any amount of the fee will be jeopardized by delay, it shall thereupon make a determination of the amount of the…
- § 55102 The feepayer against whom a jeopardy determination is made may file a petition for redetermination thereof, pursuant to Article 3 (commencing with Section…
- § 55103 In accordance with any rules and regulations that the board may prescribe, the person against whom a jeopardy determination is made may apply for an…
CHAPTER 4. Collection of Fee §§ 55121–55212 · 25 sections
ARTICLE 1. Suit for Fee §§ 55121–55122 · 2 sections
- § 55121 The board may bring any legal action that is necessary to collect any deficiency in the fee required to be paid, and upon the board’s request, the Attorney…
- § 55122 In any suit brought to enforce the rights of the state with respect to the fee, a certificate by the board showing the delinquency shall be prima facie…
ARTICLE 2. Judgment for Fee §§ 55141–55142 · 2 sections
- § 55141 (a) If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount thereof, including penalties…
- § 55142 (a) If the board determines that the amount of the fee, interest, and penalties are sufficiently secured by a lien on other property or that the release or…
ARTICLE 3. Warrant for Collection §§ 55161–55163 · 3 sections
- § 55161 At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or within 10 years after the last…
- § 55162 The department may pay or advance to the sheriff, marshal, or Department of the California Highway Patrol the same fees, commissions, and expenses for their…
- § 55163 The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him or her by virtue…
ARTICLE 4. Seizure and Sale §§ 55181–55191 · 5 sections
- § 55181 Whenever any feepayer is delinquent in the payment of the fee, the board, or its authorized representative, may seize any property, real or personal, of the…
- § 55182 Notice of the sale, and the time and place thereof, shall be given to the delinquent feepayer and to all persons who have an interest of record in the property…
- § 55183 At the sale, the property shall be sold by the board, or by its authorized agent, in accordance with law and notice, and the board shall deliver to the…
- § 55184 If, after the sale, the money received exceeds the amount of all fees, penalties, and costs due the state from the feepayer, the board shall return the excess…
- § 55191 (a) To the extent that a feepayer is subject to liability for sales and use taxes pursuant to Section 6071.1 or 6814, the feepayer is also subject to liability…
ARTICLE 5. Miscellaneous §§ 55201–55212 · 13 sections
- § 55201 If any feepayer is delinquent in the payment of any obligation imposed by this part, or if any determination has been made against a feepayer which remains…
- § 55202 After receiving the notice, the persons so notified shall not transfer or make any other disposition of the credits, other personal property, or debts in their…
- § 55203 All persons so notified shall immediately, after receipt of the notice, advise the board of all credits, other personal property, or debts in their possession,…
- § 55204 If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be…
- § 55205 (a) The department may, by notice of levy, served personally, by first-class mail, or by electronic transmission or other electronic technology, require all…
- § 55205.5 (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines upon…
- § 55206 The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or by the Attorney General constitutes an election by…
- § 55207 The amounts required to be paid by any person under this part, together with interest and penalties, shall be satisfied first in any of the following cases:…
- § 55208 The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a…
- § 55209 (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any fees due, together with interest…
- § 55209.5 The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 55209 an…
- § 55211 (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of fee, interest, penalty, or other amount due and payable under…
- § 55212 (a) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure, the California Department of Tax and Fee…
CHAPTER 5. Overpayments and Refunds §§ 55221–55281 · 22 sections
ARTICLE 1. Claim for Refund §§ 55221–55226 · 10 sections
- § 55221 (a) If the department determines that any amount of the fee, penalty, or interest has been paid more than once or has been erroneously or illegally collected…
- § 55221.5 When an amount represented by a feepayer subject to this part to a customer as constituting reimbursement for fees subject to this part is computed upon an…
- § 55222 (a) Except as provided in subdivision (b), no refund shall be approved by the board after three years from the due date of the payment for the period for which…
- § 55222.1 (a) The limitation period specified in Section 55222 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
- § 55222.2 Notwithstanding Section 55222, a refund of an overpayment of any fee, penalty, or interest collected by the board by means of levy, through the use of liens,…
- § 55222.3 (a) A claim for refund that is otherwise valid under Section 55222 that is made in the case in which the amount of fee determined has not been paid in full…
- § 55223 Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the state on account of the overpayment.
- § 55224 Within 30 days after disallowing any claim, in whole or in part, the board shall serve written notice of its action on the claimant pursuant to Section 55061.
- § 55225 Interest shall be computed, allowed, and paid upon any overpayment of any amount of fee at the modified adjusted rate per month established pursuant to Section…
- § 55226 (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b) If any…
ARTICLE 2. Suit for Refund §§ 55242–55248 · 7 sections
- § 55242 No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected…
- § 55243 Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board on…
- § 55244 If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the…
- § 55245 Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the state on account of any alleged…
- § 55246 If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any fee due from the plaintiff, and the balance shall be…
- § 55247 In any judgment, interest shall be allowed at the modified adjusted rate per annum established for overpayments pursuant to Section 6591.5, upon the amount…
- § 55248 A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any fee paid when the action is brought by or in…
ARTICLE 3. Recover of Erroneous Refunds §§ 55261–55263 · 4 sections
- § 55261 (a) The Controller may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action…
- § 55262 In any action brought pursuant to subdivision (a) of Section 55261, the court may, with the consent of the Attorney General, order a change in the place of…
- § 55262.5 (a) Notwithstanding any other provision of this part, if the department finds that neither the person liable for payment of fees nor any party related to that…
- § 55263 The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 55263, and the provisions of the Code of Civil Procedure…
ARTICLE 4. Cancellations § 55281 · 1 section
- § 55281 (a) If any amount has been illegally determined, either by the person filing the return or by the department, the department shall certify the amount…
CHAPTER 6. Administration and Taxpayers’ Bill of Rights §§ 55301–55337 · 29 sections
ARTICLE 1. Administration §§ 55301–55306.4 · 10 sections
- § 55301 The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.
- § 55302 The board may make examinations of the books and records of any feepayer as it may deem necessary in carrying out this part.
- § 55303 The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties…
- § 55304 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…
- § 55305 (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,…
- § 55306 (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…
- § 55306.1 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…
- § 55306.2 (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…
- § 55306.3 Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 55302.
- § 55306.4 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 2. The California Taxpayers’ Bill of Rights §§ 55321–55337 · 19 sections
- § 55321 The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
- § 55322 (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating…
- § 55323 (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…
- § 55324 The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals…
- § 55325 The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedure, remedies, and the rights and…
- § 55326 (a) The 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…
- § 55327 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…
- § 55328 The board shall, in cooperation with the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required…
- § 55329 Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing…
- § 55330 (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…
- § 55331 (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…
- § 55332 (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…
- § 55332.5 (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,…
- § 55333 (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…
- § 55333.5 (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…
- § 55334 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…
- § 55335 (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…
- § 55336 (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)…
- § 55337 (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…
CHAPTER 7. Violations §§ 55361–55365 · 6 sections
- § 55361 Any person who refuses to furnish any return or report required to be made, or who refuses to furnish a supplemental return or other data required by the…
- § 55362 Any person who knowingly or willfully files a false return or report with the board, and any person who refuses to permit the board or any of its authorized…
- § 55363 Any person who willfully evades or attempts in any manner to evade or defeat the payment of the fee imposed by this part is guilty of a felony punishable by…
- § 55363.5 (a) Notwithstanding any other provision of this part, any person who purchases, installs, or uses in this state any automated sales suppression device or…
- § 55364 Every person convicted for a violation of any provision of this part for which another penalty or punishment is not specifically provided for in this part is…
- § 55365 Any prosecution for violation of any provision of this part shall be instituted within three years after the commission of the offense.
CHAPTER 8. Disclosure of Information § 55381 · 1 section
- § 55381 (a) If the department collects a fee pursuant to this part on behalf of a state agency or pursuant to an interagency agreement with a state agency, or if the…