ARTICLE 4. Miscellaneous Provisions
(Article 4 added by Stats. 1959, Ch. 1040.)
30351. 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.
30352. In all proceedings under this chapter the board may act on behalf of the people of the State of California.
30353. The board shall not be subject to subdivisions (c) and (d) of Section
16307 of the Corporations Code unless, at the time of application for
or issuance of a permit, license, or registration number under this part,
the applicant furnishes to the board a written partnership agreement that
provides that all business assets shall be held in the name of the partnership.
History.—Added by Stats. 1996, Ch. 1003, in effect January 1, 1997
30354. (a) The board may, in its discretion, enter into a written installment
payment agreement with a person for the payment of any taxes due, together
with interest thereon and any applicable penalties, in installments over
an agreed period. With mutual consent, the board and the taxpayer may
alter or modify the agreement.
(b) Upon failure of a person to fully comply with the terms of an installment payment agreement with the board, the board may terminate the agreement by mailing a notice of termination to the person. The notice shall include an explanation of the basis for the termination and inform the person of his or her right to request an administrative review of the termination. Fifteen days after the mailing of the notice, the installment payment agreement shall be void, and the total amount of the tax, interest, and penalties due shall be immediately payable. (c) The board shall establish procedures for an administrative review for persons requesting that review whose installment payment agreements are terminated under subdivision (b). The collection of taxes, interest, and penalties that are the subject of the terminated installment payment agreement may not be stayed during this administrative review process.
(d) Subdivision (b) shall not apply to any case where the board finds collection of the tax to be in jeopardy.
(e) Except in the case of fraud, if an installment payment agreement is entered into within 45 days from the date on which the board's notice of determination or redetermination becomes final, and the person complies with the terms of the installment payment agreement, the board shall relieve the penalty imposed pursuant to Section 30264.
History.—Added by Stats. 1999, Ch. 929 (AB 1638), in effect January 1, 2000. Stats. 2000, Ch. 1052 (AB 2898), in effect January 1, 2001, added subdivision (e)
30354.5. The board, beginning no later than January 1, 2001, shall provide each
taxpayer who has an installment payment agreement in effect under Section
30354 an annual statement setting forth the initial balance at the beginning
of the year, the payments made during the year and the remaining balance
as of the end of the year.
History.—Added by Stats. 2000, Ch. 1052 (AB 2898), in effect January 1, 2001
30354.7. (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 equal to the board's costs for collection, as reasonably
determined by the board. The collection cost recovery fee shall be imposed
only if the board 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 board 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 board 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.
History.—Added by Stats. 2010, Ch. 721 (SB 858), in effect October 19, 2010, operative January 1, 2011