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Business Taxes Law Guide – Revision 2021
 

Oil Spill Response, Prevention, and Administration Fees Law and Government Code

Index


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



KEY TO ABBREVIATIONS

RT … Revenue and Taxation Code

Govt … Government Code


A

Actions

fee, to collect

Attorney General to prosecute … RT 46411

delinquency, certificate of, as prima facie evidence in … RT 46412

refunds, for, and to recover erroneous, see refund and credit of overpayments

Administration by Board of Equalization

Board, enforcement by … Govt8670.40, … 8670.48, … RT 46051, … 46052, … 46601

confidential information, prohibition against disclosure, see confidential information

employees, hiring of … RT 46604

Managed audit program … RT 46607—46607.4

records, examination of … RT 46603

rules and regulations … RT 46601

Administration of prevention fee by administrator

adoption of rules and regulations … Govt 8670.39 , … RT 46001.5

annual plan … Govt 8670.40

Administration of response fee by administrator

adoption of rules and regulations … Govt 8670.47

annual plan … Govt 8670.47

payment of judgments … Govt 8670.51

"Administrator" defined … Govt 8670.3, … RT 46006

Annual appropriation for oiled wildlife rescue and rehabilitation stations or for wildlife health and rehabilitation program … Govt 8670.40.5

Attachment, in action for fee … RT 46412

Auction, seized property, sale by Board at public auction … RT 46441


B

"Barges" defined … Govt 8670.3, … RT 46007

"Barrel" defined … RT 46008

"Best achievable protection" defined … Govt 8670.3

"Best achievable technology" defined … Govt 8670.3

Board of Control

cancellation of liability, approval of … RT 46551

refunds, approval of … RT 46501


C

Cancellation of liability … RT 46551

Certificates

amount due, recording or filing of notice of state tax lien … RT 46421

delinquency, certificate of, as prima facie evidence in suit for fee … RT 46605

state tax lien, recording or filing of notice of … RT 46421

Claim for refund or credit, see refund and credit of overpayments

Claims for reimbursement

manner of payment … Govt 8670.51.1

statutes of limitations … Govt 8670.51.1

Collection cost recovery fee … RT 46466

Confidential information

prohibition against disclosure … RT 46751

tax preparer … RT 46606

to Department of Fish and Game … RT 46751

Credit (see also refund and credit of overpayments)

action to recover erroneous … RT 46451

"Crude oil" defined … RT 46010


D

Deficiency determination, see determination: deficiency

Definitions … 8670.3

Delay, excusable … RT 46156

"Designated amount" defined … Govt 8670.48

Determination: deficiency

cancellation of … RT 46551

due and payable … RT 46356

final, when, if no petition filed … RT 46351

interest … RT 46201

limitations—time for mailing notice … RT 46203

decedent, against person liable for fee of … RT 46204

waiver of … RT 46205

notice of … RT 46202

number allowable … RT 46201

offsetting overpayments against underpayments … RT 46252

penalties

failure to file return … RT 46251

fraud or intent to evade … RT 46254

nonpayment … RT 46356

Determination: jeopardy

administrative hearing … RT 46303

due date … RT 46301

interest and penalty … RT 46301

notice of … RT 46303

petition for redetermination … RT 46302

security … RT 46302

Determination: redetermination

amendment of petition … RT 46352

form and content of petition … RT 46352

hearing on petition … RT 46353

continuance of hearing … RT 46353

notice of hearing … RT 46353

increase or decrease before determination final … RT 46354

claim for increase, time to assert … RT 46354

order or decision on petition, when final-notice … RT 46355

person entitled to file petition … RT 46351

service of notices … RT 46357

"Discharge" defined … Govt 8670.3

Due date of fees … Govt 8670.40, … 8670.48, … RT 46151


E

Earnings withheld … RT 46407

Electronic filing … RT 46163

Electronic funds transfer

definitions … RT 46162

payment by … RT 46160

relief of penalty … RT 46161

Employee, hiring by Board … RT 46604

Extension of time for making return or payment … RT 46153


F

Fee: Prevention and Administration

as debt … RT 46053

advanced notice of … RT 46054

Board authority … Govt 8670.40, … RT 46051

collection law … Govt 8670.40

due date … Govt 8670.40, … RT 46151

rate … Govt 8670.40

uses of … Govt 8670.40

Fee: Response

as debt … RT 46053

advanced notice of … RT 46054

Board authority … Govt 8670.48, … RT 46051

collection law … Govt 8670.48

designated amount … Govt 8670.48

due date … Govt 8670.48 and … RT 46151

rate … Govt 8670.48

rate increase … Govt 8670.48.5

uses of … Govt 8670.48

"Feepayer" defined … RT 46013

Felony … RT 46703

Fraud penalty … RT 46703

"Fund": (prevention) defined … Govt 8670.38

"Fund": (response) defined … Govt 8670.46

uses of … Govt 8670.50


H

Hearings (see also determinations: petition for redetermination)

application for (jeopardy determination) … RT 46303

representatives, by … RT 46604


I

Innocent spouse, relief for … RT 46159

Installment payment agreement … RT 46464

annual statement … RT 46464.5

Interest

daily basis … RT 46154.5

determinations

deficiency … RT 46201

failure to file … RT 46253

jeopardy … RT 46301

Managed audit program … RT 46607.4

rate … RT 46154

relief of … RT 46157, … 46157.5, … 46158

refunds, see refund and credit of overpayments


J

Judgment for fee

action to collect fee, see actions

lien, perfection of … RT 46421

lien, release of … RT 46422

Judicial proceedings, see actions

Jurisdiction

erroneous refund, action to recover … RT 46541

tax action for … RT 46411


L

Legislative findings … Govt 8670.2

Levy, notice of … RT 46406

Liens

perfection of, and enforceability … RT 46421

tax lien of

certificate of liability, recordation of, as creating lien for amount due … RT 46421

duration and extension of … RT 46421

effect and priority of … RT 46421

time for filing … RT 46421

warrant for enforcement of liens … RT 46421

"Local government" defined … Govt 8670.3


M

Managed audit program … RT 46607—46607.4

"Marine facility" defined … Govt 8670.3

"Marine terminal" defined … Govt 8670.3, … RT 46017

"Marine waters" defined … Govt 8670.3

Misdemeanor (see also penalties)

return

failure or refusal to file … RT 46701

making false or fraudulent … RT 46702

violation of law as … RT 46701


N

Negligence penalty … RT 46201

"Nonfloating oil" defined … Govt 8670.3

"Nonpersistent oil" defined … Govt 8670.3

Nontank vessel not used for commercial purposes; requirements.

Notices (see also creditors, notice to; determinations)

certificate of … RT 46605

levy … RT 46406

refunds, action on claims for … RT 46505

security, notice of sale … RT 46401

seized property, notice of sale of … RT 46442


O

Offers in compromise … RT 46628

"Oil" defined … Govt 8670.3

"Onshore facility" defined … Govt 8670.3

"Operator" defined … Govt 8670.3

"Owner" defined … Govt 8670.3


P

Penalties

determinations

nonpayment … RT 46154

negligence … RT 46201

failure to file return … RT 46254

intent to evade … RT 46201, … 46703

felony … RT 46705

misdemeanor … RT 46704

relief from, for reasonable cause … RT 46156

tax payments, delinquent … RT 46154

"Person" defined … Govt 8670.3, … RT 46020

"Petroleum products" defined … RT 46021

"Pipeline" defined … Govt 8670.3, … RT 46022

"Proceeds", disposition of … RT 46651


R

Rate of fee

prevention and administrative fee … Govt 8670.40

response fee … Govt 8670.48

"Refinery" defined … RT 46023

Refund and credit of overpayments

action to recover

assignee not entitled to judgment … RT 46528

claim for refund, necessity for … RT 46522

disposition of judgment … RT 46526

grounds, limitation to those set forth in claim … RT 46523

interest in judgment … RT 46527

jurisdiction … RT 46523

person entitled to bring … RT 46528

refund claim where tax has not been paid in full; timely filing … RT 46502.3

time to bring … RT 46523

failure of Board to act on refund claim … RT 46522

waiver, failure to bring timely action as … RT 46523

authority of Board … RT 46501

Board of Control, approval of … RT 46501

claim for, time to file … RT 46502

financially disabled … RT 46502.1

failure to file as waiver … RT 46504

form and content … RT 46503

notice of action on claim … RT 46505

overpayments from levies or liens … RT 46502.2

service, manner of … RT 46505

erroneous refunds and credits, action to recover … RT 46541

interest

amount and period covered … RT 46506

disallowance for intentional or careless overpayment … RT 46507

offsets … RT 46252

persons entitled to receive refunds or credits … RT 46502

Registration of feepayers … RT 46101

Relief for innocent spouse … RT 46159

Remedies … RT 46461, … 46462

"Responsible party" defined … Govt 8670.3, … RT 46024

Returns and payments

cancellation of liability determined by person filing returns … RT 46551

due dates of fees … RT 46151, … 46152

extension of time for payment … RT 46153

electronic filing … RT 46163


S

Security for fee

authority to require … RT 46401

amount and kind … RT 46401

bank deposits … RT 46404

jeopardy determinations … RT 46302

increase or decrease of … RT 46401

notice of levy … RT 46406

notice to persons other than creditor … RT 46402

sale of … RT 46403

disposition of … RT 46403

liability of … RT 46405

notice of … RT 46403

Seizure and sale

authority for … RT 46441

bill of sale … RT 46443

deed … RT 46443

disposition of proceeds … RT 46444

notice of sale … RT 46442

Settlement authority … RT 46622

"Small craft operator" defined … Govt 8670.3

"Spill" defined … Govt 8670.3

Spouse, innocent … RT 46159

"State Interagency Oil Spill Committee"

defined … Govt 8670.3, … RT 46026

"State oil spill contingency plan"

defined … Govt 8670.3

"State waters" or "waters of the state" … RT 46027

Successor's liability-withholding of purchase price

amount to be withheld … RT 46451

certificate of nonliability of seller … RT 46452, … 46453

failure to withhold, liability for … RT 46452

notice of … RT 46454

time to make request for … RT 46452


T

"Tanker" defined … Govt 8670.3, … RT 46028

Taxpayers' Bill of Rights … 46611–46627


V

"Vessel" defined … Govt 8670.3, … RT 46029

Violations (see also misdemeanor; felony)

as misdemeanor … RT 46701, … 46702, … 46704

as felony … RT 46703, … 46705

statute of limitations … RT 46706


W

Warrant for collection

authority to issue … RT 46431

effect of … RT 46431

fee and expenses

collection from party liable for fee … RT 46433

officer levying … RT 46433

publication, approval of … RT 46433

levy, manner of … RT 46431

sale pursuant to … RT 46431

time to issue … RT 46431

Withheld earnings … RT 46407