CHAPTER 8. Administration [8251. - 8277.]

Chapter 8 added by Stats. 1941, Ch. 37.

§§ 8251–8277 · 27 sections

1. ARTICLE 1. Administration §§ 8251–8258.4 · 12 sections

   • § 8251 The board shall enforce the provisions of this part, except in so far as duties and powers are vested in the Controller, and may prescribe, adopt, and enforce…
   • § 8252 The board may employ attorneys, accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its…
   • § 8253 The board may make any examinations of the books and records of highway vehicle operators/fuelers, industrial users, pipeline operators, suppliers, train…
   • § 8254 As this State is the source of petroleum products for other States, if such examination or investigation necessitates collaboration or conference with motor…
   • § 8255 (a) Upon request from the officials to whom is entrusted the enforcement of the motor fuel tax law of another government the board or the Controller may…
   • § 8256 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…
   • § 8257 (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,…
   • § 8258 (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…
   • § 8258.1 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…
   • § 8258.2 (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…
   • § 8258.3 Nothing in the article limits the board’s authority to examine the books and records of a taxpayer under Section 8253.
   • § 8258.4 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 §§ 8260–8277 · 15 sections

   • § 8260 The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
   • § 8261 (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating…
   • § 8262 (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…
   • § 8263 The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals…
   • § 8264 The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights…
   • § 8265 (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…
   • § 8266 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…
   • § 8267 The board shall, in cooperation with the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required…
   • § 8268 Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing…
   • § 8269 (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…
   • § 8270 (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…
   • § 8272 (a) The Controller shall release any levy or notice to withhold issued pursuant to this part on any property in the event the expense of the sale process…
   • § 8273 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…
   • § 8276 For the purposes of this part only, the board shall not revoke or suspend a person’s license pursuant to Section 7507 or 7508 unless the board has mailed a…
   • § 8277 (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…