CHAPTER 9. Administration [60601. - 60637.]

Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17.

§§ 60601–60637 · 36 sections

1. ARTICLE 1. Administration §§ 60601–60611.4 · 16 sections

   • § 60601 The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. The…
   • § 60602 The board may employ attorneys, accountants, auditors, investigators, and other expert and clerical assistance necessary for the efficient administration of…
   • § 60603 (a) Officers or employees of the state, upon presenting appropriate credentials and a written notice to the owner, operator, or agent in charge, are authorized…
   • § 60604 Every interstate user, supplier, exempt bus operator, government entity, ultimate vendor, qualified highway vehicle operator, highway vehicle operator/fueler,…
   • § 60605 (a) Each terminal operator shall keep the following information with respect to each rack removal of diesel fuel at each terminal it operates: (1) The bill of…
   • § 60606 The board or its authorized representative may examine the books, records, and equipment of any interstate user, supplier, exempt bus operator, government…
   • § 60607 As this state is the source of petroleum products for other states, if the examination or investigation necessitates collaboration or conference with motor…
   • § 60608 (a) Upon request from the officials to whom is entrusted the enforcement of the motor fuel tax laws of another government, the board may furnish to those…
   • § 60609 It is unlawful for the board or any person having an administrative duty under this part to make known in any manner whatever the business affairs, operations,…
   • § 60609.5 (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,…
   • § 60610 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…
   • § 60611 (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…
   • § 60611.1 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 involves…
   • § 60611.2 (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…
   • § 60611.3 Nothing in this article limits the board’s authority to examine the books, records, and equipment of a taxpayer under Section 60606.
   • § 60611.4 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 §§ 60621–60637 · 20 sections

   • § 60621 The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
   • § 60622 (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating…
   • § 60623 (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…
   • § 60624 The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals…
   • § 60625 The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights…
   • § 60626 (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…
   • § 60627 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…
   • § 60628 The board shall, in cooperation with the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required…
   • § 60629 Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing…
   • § 60630 (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…
   • § 60631 (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…
   • § 60632 (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…
   • § 60632.1 (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…
   • § 60633 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…
   • § 60633.1 (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…
   • § 60633.2 (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)…
   • § 60634 For the purposes of this part only, the board shall not revoke or suspend a person’s license pursuant to Section 60180 or 60181 unless the board has mailed a…
   • § 60635 (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…
   • § 60636 (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…
   • § 60637 (a) Beginning on January 1, 2007, the director of the department, or their delegates, may compromise any final tax liability. (b) For purposes of this section,…