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Business Taxes Law Guide – Revision 2021
 

Hazardous Substances Tax Law

Index


A    B    C    D    E    F    I    J    M    N    O    P    R    S    T    V    W   



A

Actions or proceedings prior to enactment … 43005

Administration by board

authority of board to collect fee … 43051

certificate of notice … 43504

credit for overpayment of tax, interest, or penalty … 43451–43452

disclosure of information … 43505–43651

employees and representatives … 43503

enforcement of regulations … 43501

managed audit program … 43507–43507.4

payment of tax

hazardous waste control account … 43551

state account … 43552

records

examination … 43502, 43603

failure to keep … 43603

registration of facility operators … 43101

security to insure compliance … 43102

Attorney general

suit for tax … 43401


B

"Board" defined … 43007


C

Childhood Lead Poisoning Prevention Fund … 43554

Collect, suit to

attachment … 43402

prosecution by attorney general … 43401

Collection cost recovery fee … 43449

Confidential information; tax preparer … 43506

Consolidated statement … 43152

Construction of provisions … 43004

Credits

liability for transfer or disposal … 43444

notice to bank … 43443

notice to withhold … 43444.2

overpayment of tax, interest, or penalty … 43451–43452

prohibition against transfer or disposal … 43442


D

"Department", defined … 43010, 43010.1

Determinations

cancellation of excess … 43491

deficiency

limitations … 43202–43203

notice … 43201

waiver … 43204

due and payable … 43152.5

extensions … 43154

jeopardy … 43350

administrative hearing … 43352

petition for redetermination … 43351

monthly return … 43151

nonhazardous waste … 43002.3

redeterminations

decrease or increase … 43304

due date; penalty … 43305

finality, date of … 43305

petition … 43301–43303

service of notice … 43307

"Director", defined … 43011, 43011.1


E

Electronic filing … 43173

Electronic fund transfer payments

definitions … 43170, 43172

relief of penalty … 43171


F

Federal Receipts Account … 43555

"Fee", defined … 43008

"Feepayer", defined … 43013

Fees

collection by board … 43051

disposal site

due and payable … 43151, 43152.5, 43152.6, 43152.7, 43152.9–43152.14

excess reimbursement … 43451.5

offset … 43152.15

serving of warrants … 43422–43423


I

"In this state", defined … 43009

Installment payment agreement … 43448

Installment payment agreement; annual statement … 43448.5

Interest and penalties

daily basis … 43155.5

disallowance on overpayments … 43456

exception … 43005.5

extensions … 43154

failure to file … 43602

filing false returns … 43603

interest on judgments … 43477

late payment … 43155–43157, 43305–43306

managed audit program … 43507.4

misdemeanor violations … 43605

refund or overpayment … 43455

relief due to disaster … 43158

relief due to unreasonable error or delay by board … 43158.5

relief of spouse; tax … 43159.1

relief of spouse; fee due on determination … 43159.2


J

Judgment for tax

state tax lien … 43413

release of … 43414


M

Managed Audit Program … 43507–43507.4


N

Notice

action on refund claim … 43454

certificate of … 43504

deficiency determinations … 43201

employer withheld earnings … 43444.3

redetermination

service of … 43307

seizure and sale … 43432

to bank; notice to withhold … 43443

to creditors … 43441


O

Occupational Lead Poisoning Prevention Account … 43553

Offers in compromise … 43522.5


P

Payment to state

evasion of tax … 43604

taxes, interest, and penalties … 43551–43552

"Person", defined … 43006

Prepayment of consolidated fees … 43152.15


R

Refund, suit for

action reports, … 43473, 43475

claim for refund, necessity for … 43472

claim not acted upon … 43474

disposition of judgment … 43476

enjoining collection forbidden … 43471

interest on judgment … 43477

judgment for assignee forbidden … 43478

Refunds

claim; limitation period … 43452

financially disabled … 43452.1

credit for excess … 43451

failure to file claim … 43453

generator fees for 1996, 1997 … 43152.16

interest … 43455–43456

notice of action … 43454

overpayment from levies or liens … 43452.2

recovery for erroneous … 43481

refund claim where tax has not been paid in full; timely filing … 43452.3

Relief of tax, interest and penalty … 43159

Relief for innocent spouse; tax … 43159.1

Relief for innocent spouse; fee due on determination … 43159.2

Remedies

preference to state … 43445–43446

Reports, see Administration by board

Returns

closing … 43160

due quarterly … 43151

electronic filing … 43173

failure to file … 43602

filing false … 43603

periods longer than quarterly … 43153


S

Seizure and sale … 43431

bill of sale; deed … 43433

disposition of proceeds … 43434

notice of sale … 43432

Settlement authority … 43522

Spouse, innocent; tax … 43159.1

Spouse, innocent; fee due on determination … 43159.2

State Department of Health Services

determinations

nonhazardous waste … 43002.3

disclosure of information … 43651

exception to penalty … 43005.5

Statute of limitations … 43607

Surcharge … 43008.1

due and payable … 43152.9


T

"Taxpayer", defined … 43012

Taxpayers' Bill of Rights … 43511–43527

Title of law … 43001


V

Violations

evasion of tax … 43604

failure to file … 43601

felony violations … 43606

filing false returns … 43603

misdemeanor violation … 43605

statute of limitations … 43607


W

Warrants for collection

authority; time limitation … 43421

fees and expenses … 43422–43423