California Code
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES

Section 6936. - 6936. In any judgment, interest shall be allowed at the...

Section 6937. - 6937. A judgment shall not be rendered in favor of...

ARTICLE 3 - Recovery of Erroneous Refunds

Section 6961. - 6961. (a) The Controller may recover any refund or part...

Section 6962. - 6962. The action shall be tried in the County of...

Section 6963. - 6963. The Attorney General shall prosecute the action, and the...

Section 6964. - 6964. (a) Notwithstanding any other provision of this part, if...

ARTICLE 4 - Cancellations

Section 6981. - 6981. If any amount has been illegally determined either by...

CHAPTER 8 - Administration

ARTICLE 1 - Administration

Section 7051. - 7051. The board shall enforce the provisions of this part...

Section 7051.1. - 7051.1. The board may adopt rules and regulations which provide...

Section 7051.2. - 7051.2. (a) If a holder of a direct payment permit...

Section 7051.3. - 7051.3. (a) “Use tax direct payment permit” means a permit...

Section 7051.5. - 7051.5. The board shall prescribe rules and regulations respecting retail...

Section 7052. - 7052. The board may employ accountants, auditors, investigators, assistants, and...

Section 7053. - 7053. Every seller, every retailer as defined in subdivision (b)...

Section 7054. - 7054. The board or any person authorized in writing by...

Section 7055. - 7055. In administration of the use tax the board may...

Section 7056. - 7056. (a) (1) Excepting the information set forth on permits...

Section 7056.5. - 7056.5. (a) Except as otherwise provided by this article or...

Section 7056.6. - 7056.6. (a) Except as otherwise provided by law, any person...

Section 7057. - 7057. (a) The board may disclose to state governmental licensing...

Section 7057.5. - 7057.5. (a) The board may disclose to state agencies identifying...

Section 7058. - 7058. A certificate by the board or an employee of...

Section 7060. - 7060. (a) The board, under regulations prescribed by the board,...

ARTICLE 1.5 - Public Disclosure of Tax Delinquencies

Section 7063. - 7063. (a) Notwithstanding any other provision of law, the board...

ARTICLE 2 - Tax Amnesty Program

Section 7070. - 7070. The board shall develop and administer a tax amnesty...

Section 7071. - 7071. The tax amnesty program shall be conducted for a...

Section 7072. - 7072. (a) For any taxpayer who meets the requirements of...

Section 7073. - 7073. (a) This article shall apply to any taxpayer who,...

Section 7074. - 7074. (a) Except for taxpayers who have entered into an...

Section 7075. - 7075. Any taxpayer who has an existing installment payment agreement...

Section 7076. - 7076. The board shall issue forms and instructions and take...

Section 7077. - 7077. The board shall adequately publicize the tax penalty amnesty...

Section 7078. - 7078. Subdivision (b) of Section 19736, to the extent feasible...

ARTICLE 2.5 - Managed Audit Program

Section 7076. - 7076. (a) The State Board of Equalization shall determine which...

Section 7076.1. - 7076.1. A taxpayer’s account is eligible for the managed audit...

Section 7076.2. - 7076.2. (a) If the board selects a taxpayer’s account for...

Section 7076.3. - 7076.3. Nothing in this article limits the board’s authority to...

Section 7076.4. - 7076.4. Upon completion of the managed audit and verification by...

ARTICLE 3 - The California Taxpayers Bill of Rights

Section 7080. - 7080. This article shall be known and may be cited...

Section 7081. - 7081. The Legislature finds and declares that taxes are the...

Section 7082. - 7082. The board shall administer this article. Unless the context...

Section 7083. - 7083. (a) The board shall establish the position of the...

Section 7084. - 7084. (a) The board shall develop and implement a taxpayer...

Section 7085. - 7085. (a) The board shall perform annually a systematic identification...

Section 7086. - 7086. The board shall prepare and publish brief but comprehensive...

Section 7087. - 7087. (a) The total amount of revenue collected or assessed...

Section 7088. - 7088. (a) The board shall develop and implement a program...

Section 7089. - 7089. No later than July 1, 1989, the board shall,...

Section 7090. - 7090. Procedures of the board, relating to protest hearings before...

Section 7091. - 7091. (a) Every taxpayer is entitled to be reimbursed for...

Section 7092. - 7092. (a) An officer or employee of the board acting...

Section 7093.5. - 7093.5. (a) It is the intent of the Legislature that...

Section 7093.6. - 7093.6. (a) Beginning January 1, 2003, the director of the...

Section 7093.6. - 7093.6. (a) The director of the department, or their delegates,...

Section 7094. - 7094. (a) The California Department of Tax and Fee Administration...

Section 7094.1. - 7094.1. (a) Except in any case where the board finds...

Section 7095. - 7095. Exemptions from levy under Chapter 4 (commencing with Section...

Section 7096. - 7096. (a) A taxpayer may file a claim with the...

Section 7097. - 7097. (a) At least 30 days prior to the filing...

Section 7098. - 7098. For the purposes of this part only, the board...

Section 7099. - 7099. (a) If any officer or employee of the board...

Section 7099.1. - 7099.1. (a) (1) With respect to tax advice, the protections...

CHAPTER 9 - Disposition of Proceeds

Section 7101. - 7101. All fees, taxes, interest, and penalties imposed and all...

Section 7101.3. - 7101.3. Notwithstanding Section 7101, all revenues, less refunds, derived from...

Section 7102. - 7102. The money in the fund shall, upon order of...

Section 7102.1. - 7102.1. (a) On and after April 1, 2023, and before...

Section 7104. - 7104. (a) The Transportation Investment Fund (hereafter the fund) is...

Section 7104.1. - 7104.1. Notwithstanding any other provision of law, the requirements imposed...

Section 7104.2. - 7104.2. (a) The Transportation Investment Fund (hereafter the fund) in...

Section 7104.3. - 7104.3. (a) Notwithstanding any other provision of law, upon order...

Section 7104.4. - 7104.4. (a) The State Highway Account in the State Transportation...

Section 7105. - 7105. (a) The Transportation Deferred Investment Fund is hereby created...

Section 7105.1. - 7105.1. (a) The State Highway Account in the State Transportation...

Section 7106. - 7106. (a) Pursuant to Section 14558 of the Government Code,...

Section 7107. - 7107. Pursuant to the requirements of paragraph (1) of subdivision...

CHAPTER 10 - Violations

Section 7152. - 7152. (a) Any person required to make, render, sign, or...

Section 7153. - 7153. Any violation of this part by any person, except...

Section 7153.5. - 7153.5. Notwithstanding any other provision of this part, any person...

Section 7153.6. - 7153.6. (a) Notwithstanding any other provision of this part, any...

Section 7154. - 7154. Any prosecution for violation of any of the penal...

Section 7155. - 7155. (a) Any person who, for the purpose of evading...

Section 7156. - 7156. (a) In the case of any civil proceeding which...

Section 7157. - 7157. (a) (1) Restitution orders or any other amounts imposed...

CHAPTER 11 - Res Judicata

Section 7176. - 7176. In the determination of any case arising under this...

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