Added by renumbering Section 38561 by Stats. 1985, Ch. 186, Sec. 17.
The board shall report to the Controller the amount of collections under this part, and the Controller shall keep a record thereof.
Article 8 - Miscellaneous Provisions
California Revenue and Taxation Code — §§ 38571-38578
Sections (8)
Added by renumbering Section 38562 by Stats. 1985, Ch. 186, Sec. 18.
The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or Attorney General constitutes an election by the state to pursue any remedy to the exclusion of any other remedy for which provision is made in this part.
Added by renumbering Section 38563 by Stats. 1985, Ch. 186, Sec. 19.
In all proceedings under this chapter the board may act on behalf of the people of the State of California.
Added by Stats. 1985, Ch. 186, Sec. 20.
(a)Upon termination, dissolution, or abandonment of a corporate business, any officer or other person having control or supervision of, or who is charged with the responsibility for the filing of returns or the payment of tax, or who is under a duty to act for the corporation in complying with any requirement of this part, shall be personally liable for any unpaid taxes and interest and penalties on those taxes, if that officer or other person willfully fails to pay or to cause to be paid any taxes due from the corporation pursuant to this part.
(b)The officer or
other person shall be liable only for taxes which became due during the period he or she had the control, supervision, responsibility, or duty to act for the corporation described in subdivision (a), plus interest and penalties on those taxes.
(c)For purposes of this section, “willfully fails to pay or cause to be paid” means that the failure was the result of an intentional, conscious, and voluntary course of action.
(d)The sum due for the liability under this section may be collected by determination and collection in the manner provided in Chapter 5 (commencing with Section 38401) and Chapter 6 (commencing with Section 38501).
Added by Stats. 1987, Ch. 498, Sec. 33.
(a)For the purpose of collecting taxes, interest, additions to tax, and penalties, the board may enter into agreements with one or more private persons, companies, associations, or corporations providing debt collection services outside this state with respect to the collection of taxes, interest, additions to tax, and penalties. The agreements may provide, at the discretion of the board, the rate of payment and the manner in which compensation for services shall be paid. The compensation shall not be added to the amount required to be collected by the collection agency or provider of debt collection services from the tax debtor.
The board shall provide the necessary information for the contractor to fulfill its obligation under the agreement.
(b)With the approval of the board, the contractor may, as part of the collection process, refer the tax debt for litigation by its legal representatives in the name of the board.
Added by Stats. 1996, Ch. 1003, Sec. 9. Effective January 1, 1997.
The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of registration, the timber owner furnishes the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership.
Amended by Stats. 2021, Ch. 432, Sec. 37. (SB 824) Effective January 1, 2022.
(a)A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount due and payable under this part. The collection cost recovery fee shall be in an amount less than or equal to the California Department of Tax and Fee Administration’s costs for collection, as reasonably determined by the
California Department of Tax and Fee Administration. The collection cost recovery fee shall be imposed only if the California Department of Tax and Fee Administration has mailed its demand notice, to that person for payment, that advises that continued failure to pay the amount due may result in collection action, including the imposition of a collection cost recovery fee.
(b)Interest shall not accrue with respect to the collection cost recovery fee provided by this section.
(c)The collection cost recovery fee imposed pursuant to this section shall be collected in the same manner as the collection of any other tax imposed by this part.
(d)(1) If the
California Department of Tax and Fee Administration finds that a person’s failure to pay any amount under this part is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person shall be relieved of the collection cost recovery fee provided by this section.
(2)Any person seeking to be relieved of the collection cost recovery fee shall file with the California Department of Tax and Fee Administration a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief.
(e)Subdivision (a)
shall be operative with respect to a demand notice for payment which is mailed on or after January 1, 2011.
(f)Collection cost recovery fee revenues shall be deposited in the same manner as revenues derived from any other tax imposed by this part.
Added by Stats. 2023, Ch. 511, Sec. 16. (SB 889) Effective January 1, 2024.
(a)Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure, the California Department of Tax and Fee Administration may serve earnings withholding orders for taxes and any other notice or document required to be served or provided in connection with an earnings withholding order for taxes according to Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure to government and private employers by electronic transmission or other electronic technology.
(b)Upon consent of the employer, the California Department of Tax and Fee Administration may provide
service by electronic transmission or other electronic technology under this section.
(c)Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, 706.125, and 706.126 of the Code of Civil Procedure, the California Department of Tax and Fee Administration may receive the employer’s return, as described in Section 706.126 of the Code of Civil Procedure, by electronic transmission or other electronic technology.
(d)This section shall apply in the same manner and with the same force and effect and to the full extent as if this section had been incorporated in full into Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure.
(e)This section shall
apply to notices served or provided on or after the effective date of the act adding this section.