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Business Taxes Law Guide—Revision 2024
Fee Collection Procedures Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 30. Fee Collection Procedures Law
Table of Contents
Chapter 1. General Provisions and Definitions | (View entire chapter)
Chapter 2. Fee | (View entire chapter)
Chapter 3. Determinations | (View entire chapter)
Article 1. Returns and Payments
- 55040 Electronic filing
- 55041 Extension of time
- 55041.1 Final return
- 55041.5 Extension of time; state of emergency
- 55042 Penalties
- 55042.5 Interest; daily basis
- 55043 Interest rates [Repealed.]
- 55044 Relief of penalty; excusable delay
- 55045 Relief of fee, penalty, or interest due to reliance on advice from the Board
- 55045.1 Relief of spouse
- 55046 Relief of interest
- 55046.5 Disaster
Article 1.1. Payment by Electronic Funds Transfer
- 55050 Electronic funds transfer payments
- 55051 Relief of penalty
- 55052 Definitions
- 55053 Electronic filing
Article 2. Deficiency Determinations
- 55061 Deficiency determinations; interest; penalty; notice of deficiency determination
- 55062 Limitations; deficiency determinations
- 55063 Limitations; deficiency determinations; decedents
- 55064 Waiver
Article 3. Redeterminations
- 55081 Petition for redetermination
- 55082 Form and content of petition
- 55083 Oral hearing
- 55084 Decrease or increase of determinations
- 55085 Finality date of order or decision
- 55086 Due date of determination; penalty
- 55087 Service of notice
Article 4. Jeopardy Determinations
- 55101 Jeopardy determinations; interest and penalty
- 55102 Petition for redetermination; security
- 55103 Administrative hearing
Chapter 4. Collection of Fee | (View entire chapter)
Article 1. Suit for Fee
Article 2. Judgment for Fee
Article 3. Warrant for Collection
Article 4. Seizure and Sale
Article 5. Miscellaneous
- 55191 Feepayer liability
- 55201 Notice to creditors
- 55202 Withholds; prohibitions against transfer or disposal
- 55203 Withholds; banks
- 55204 Withholds; liability
- 55205 Notice of levy
- 55205.5 Employer withheld earnings
- 55206 Remedies; cumulative
- 55207 Remedies
- 55208 Furnishing of partnership agreement
- 55209 Installment payment agreement
- 55209.5 Installment payment agreement; annual statement
- 55211 Collection cost recovery fee
- 55212 Employer withheld earnings; electronic service
Chapter 5. Overpayments and Refunds | (View entire chapter)
Article 1. Claim for Refund
- 55221 Credits and refunds
- 55221.5 Excess fee reimbursement
- 55222 Claim; limitation periods
- 55222.1 Claim limitation period; financially disabled
- 55222.2 Claim limitation period; overpayments from levies or liens
- 55222.3 Refund claim where tax has not been paid in full; timely filing
- 55223 Effects of failure to file claim
- 55224 Notice of action on claim
- 55225 Interest on overpayments
- 55226 Interest disallowed for intentional or careless overpayments
Article 2. Suit for Refund
- 55242 Necessity of refund claim
- 55243 Action for refund; limitation
- 55244 Effect of failure to timely mail notice of action
- 55245 Effect of failure to timely bring suit
- 55246 Disposition of amount of judgment
- 55247 Interest allowed on judgment
- 55248 Judgment for assignee forbidden
Article 3. Recover of Erroneous Refunds
- 55261 Erroneous refunds; actions
- 55262 Place of trial
- 55262 Interest on erroneous refunds
- 55263 Rules of procedure
Article 4. Cancellations
Chapter 6. Administration and Taxpayers' Bill of Rights | (View entire chapter)
Article 1. Administration
- 55301 Enforcement by Board; rules and regulations
- 55302 Examination of records
- 55303 Employees and representatives of Board
- 55304 Certificate of notice
- 55305 Information confidential; tax preparer
- 55306 Board determines which accounts are eligible
- 55306.1 Eligibility
- 55306.2 Information required to conduct self-audit
- 55306.3 Authority to examine records
- 55306.4 Interest on liabilities
Article 2. The California Taxpayers' Bill of Rights
- 55321 Administration
- 55322 Taxpayers' Rights Advocate
- 55323 Education and information program
- 55324 Annual hearing for taxpayers to propose law changes
- 55325 Preparation of statements by Board
- 55326 Limit on revenue collected or assessed
- 55327 Evaluation of employee's contact with taxpayers
- 55328 Plan to timely resolve claims and petitions
- 55329 Procedures related to protest hearings
- 55330 Reimbursement to taxpayer
- 55331 Investigation for nontax administration purposes
- 55332 Settlement authority
- 55332.5 Offers in compromise
- 55333 Release of levy
- 55333.5 Return of property
- 55334 Exemptions from levy
- 55335 Claim for reimbursement of bank charges by taxpayer
- 55336 Preliminary notice to taxpayers prior to lien
- 55337 Disregard by Board employee or officer
Chapter 7. Violations | (View entire chapter)
- 55361 Criminal penalties
- 55362 Penalties for other misconduct
- 55363 Penalty for willful evasion or attempt to evade payment of fee
- 55363.5 Sales suppression device prohibition
- 55364 Penalty for misdemeanor violation
- 55365 Statute of limitations