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Business Taxes Law Guide – Revision 2021
 

Emergency Telephone Users Surcharge Act

Index


A    C    D    E    G    I    J    L    M    N    O    P    R    S    T    V    W   



A

Adjustment of surcharge rate

determination of rate … 41030

determination time … 41031

publication of rate … 41032

Administration

audit, managed … 41133–41133.4

Access to records … 41131

enforcement … 41128

examination of records and returns … 41130

service supplier … 41129

Authorization … 41014


C

Cancellation of illegal determinations … 41107

Certificate of delinquency … 41118

"Charges for services" defined … 41011

Collection cost recovery fee … 41127.8

Collection of tax

attachment … 41117

court action … 41115

of fees, commissions and expenses … 41126, 41127

procedure rules … 41116

service of process … 41119

warrant for … 41125

"Communications equipment company" defined … 41018

Compromise, offers in … 41171.5

Confidential information, tax preparer … 41132


D

Definitions … 41002–41018

Determination

deficiency … 41070

failure to file … 41080

guaranteed minimum annual funding of Prepaid MTS 911 Account; deficiency determinations … 41033

interest … 41071, 41082

limitations … 41076, 41077

notice of … 41075, 41078, 41084

offsets … 41072, 41081

penalty … 41073, 41074, 41080, 41083

service of notice … 41091

Determination of rate … 41030–41032

Disposition of proceeds

claims for payment … 41141

conditions for payment … 41138

date of commencing payments … 41139

failure of Legislature to appropriate funds … 41142

funds held in trust for future appropriation … 41136.1

of funds … 41136

payment for previous costs … 41140

payments to local agencies … 41137.1

payments to suppliers … 41137

state Emergency Telephone Number Account … 41135


E

Electronic filing … 41063

Electronic fund transfer payments

definitions … 41060, 41062

relief of penalty … 41061

Erroneous refunds … 41114.1

Exemption … 41019

Extensions … 41046, 41054


G

Guaranteed minimum annual funding of Prepaid MTS 911 Account; deficiency determinations … 41033


I

Imposition of surcharge

billing … 41025

collection … 41021

constitutional exemptions … 41027

debts owed … 41023

liability … 41024

rate … 41020

rounding of payments … 41026

statement … 41022

"In this state" defined … 41005

Installment payment agreement … 41127.6

Installment payment agreement, annual statement … 41127.7

Interest and penalties … 41095

daily basis … 41095.5

disallowance … 41106

excusable delay … 41096

managed audits … 41033.4

overpayment … 41105

relief from interest … 41097

relief of spouse … 41099

"Intrastate telephone communication services" defined … 41010


J

Judgment

assignee … 41114

disposition … 41112

interest … 41113


L

Legislative intent … 41019.5, 41152

Legislative purpose … 41150

"Local telephone service" defined … 41015


M

Managed audit program … 41133–41133.4

"Month" defined … 41008

Multiagency task force … 1


N

Notices

determination … 41075–41077

employer withheld earnings … 41123.6

notice of withhold … 41120–41123

notices … 41144

service of notice … 41091


O

Offers in compromise … 41171.5


P

Payments

claims for … 41141

commencing date of … 41139

conditions of … 41138

for previous costs … 41140

Legislature failure to appropriate funds … 41142

to Board … 41055

to local agencies … 41137.1

to suppliers … 41137

"Person" defined … 41003

"Private communication service" defined … 41017

"Public agency" defined … 41006

"Public telephone" defined … 41012

Purpose … 41150


R

Records … 41056

Redeterminations

finality date … 41089

increase or decrease of determination … 41088

oral hearing … 41087

penalty … 41090

petition for … 41085

petition form, content and amendment … 41086

service of notice … 41091

Refunds, claim for

claim limitation period, financially disabled … 41101.1

contents of claim … 41102

credits and refunds … 41100

disallowance of interest … 41106

failure to file … 41103

financially disabled … 41101.1

interest on overpayment … 41105

limitations … 41101

notice of action … 41104

overpayment from levies or liens … 41101.2

refund claim where tax has not been paid in full; timely filing … 41101.3

Refunds, suit for

disposition of judgment … 41112

enjoining collection … 41108

interest … 41113

judgment for assignee … 41114

limitations … 41110

necessity of claim … 41109

no action … 41111

recovery of erroneous amounts … 41114.1

Registration … 41040

Relief from tax, penalty and interest … 41098

Relief for innocent spouse … 41099

Report to the Legislature … 41143–41143.8

Returns … 41053

due … 41052

electronic filing … 41063


S

Security requirement … 41041

"Service supplier" defined … 41007

"Service user" defined … 41009

Settlement authority … 41171

Special provisions and exemptions

board ruling … 41049

charges exempt under Federal Law … 41046

presume bill is correct … 41045

Spouse, innocent … 41099

"Surcharge" defined … 41013

surcharge due … 41050

surcharge payable … 41051


T

Taxpayers' Bill of Rights … 41160–41176

Title of law … 41001

"Toll telephone service" defined … 41016


V

Violations

felony provisions … 41143.4

penalty … 41143

prosecution for … 41143.8

"VoIP service" defined … 41016.5


W

Withhold, notice of

advise Board … 41122

duty to hold credits, personal property and debts … 41121

liability for transfer … 41123

notice to bank … 41122

notice to holders and debtors … 41120

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