Laws, Regulations and Annotations

Article 1. Regulations, Records and Reports

• 40171 Enforcement by board; rulings and regulations
• 40172 Electrical energy records
• 40173 Kilowatt-hour records
• 40174 Examination of records, meters, and equipment
• 40175 Additional reports and estimates; access to records of P.U.C., political subdivisions, and public agencies
• 40176 Information confidential; tax preparer
• 40177 Board determines which accounts are eligible
• 40177.1 Eligibility
• 40177.2 Information required to conduct self-audit
• 40177.3 Authority to examine records
• 40177.4 Interest on liabilities

Article 2. Disposition of Proceeds

• 40181 Energy Resources Surcharge Fund
• 40182 Disposition of fund

Article 3. Violations

• 40186 Criminal penalties
• 40187 Felony provisions
• 40188 Prosecution for violation

Article 4. Notices

• 40191 Notices

Article 5. The California Taxpayers' Bill of Rights

• 40200 Administration
• 40201 Taxpayers' Rights Advocate

• 40202 Education and information program
• 40203 Annual hearing for taxpayer proposals
• 40204 Preparation of statements by board
• 40205 Limit on uses of revenue collected or assessed
• 40206 Evaluation of employee's contact with taxpayers
• 40207 Plan to timely resolve claims and petitions
• 40208 Procedures relating to review conferences
• 40209 Reimbursement to taxpayers
• 40210 Investigation for nontax administrative purposes
• 40211 Settlement of disputed tax liabilities [Repealed.]
• 40211 Settlement authority
• 40211.5 Offers in compromise
• 40212 Release of levy
• 40212.5 Return of property
• 40213 Exemptions from levy
• 40214 Claim for reimbursement of bank charges by taxpayer
• 40215 Preliminary notice to taxpayer prior to lien
• 40216 Disregard by board employee or officer

Uncodified Sections

• 1 Multiagency task force