6826. The board shall report to the Controller the amount of
collections under this part, and he shall keep a record thereof.
6827. 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.
6828. In all proceedings under this chapter the board may act on
behalf of the people of the State of California.
6829. (a) Upon the termination, dissolution, or abandonment of the
business of a corporation, partnership, limited partnership, limited
liability partnership, or limited liability company, any officer,
member, manager, partner, 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, partnership, limited partnership, limited
liability partnership, or limited liability company in complying with
any requirement of this part, shall, notwithstanding any provision
in the Corporations Code to the contrary, be personally liable for
any unpaid taxes and interest and penalties on those taxes, if the
officer, member, manager, partner, or other person willfully fails to
pay or to cause to be paid any taxes due from the corporation,
partnership, limited partnership, limited liability partnership, or
limited liability company pursuant to this part.
(b) The officer, member, manager, partner, or other person shall
be liable only for taxes that became due during the period he or she
had the control, supervision, responsibility, or duty to act for the
corporation, partnership, limited partnership, limited liability
partnership, or limited liability company described in subdivision
(a), plus interest and penalties on those taxes.
(c) Personal liability may be imposed pursuant to this section,
only if the board can establish that the corporation, partnership,
limited partnership, limited liability partnership, or limited
liability company had included tax reimbursement in the selling price
of, or added tax reimbursement to the selling price of, tangible
personal property sold in the conduct of its business, or when it can
be established that the corporation, partnership, limited
partnership, limited liability partnership, or limited liability
company consumed tangible personal property and failed to pay the tax
to the seller or has included use tax on the billing and collected
the use tax or has issued a receipt for the use tax and failed to
report and pay use tax.
(d) For purposes of this section "willfully fails to pay or to
cause to be paid" means that the failure was the result of an
intentional, conscious, and voluntary course of action.
(e) Except as provided in subdivision (f), 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 6451) and Chapter 6 (commencing with Section 6701).
(f) A notice of deficiency determination under this section shall
be mailed within three years after the last day of the calendar month
following the quarterly period in which the board obtains actual
knowledge, through its audit or compliance activities, or by written
communication by the business or its representative, of the
termination, dissolution, or abandonment of the business of the
corporation, partnership, limited partnership, limited liability
partnership, or limited liability company, or, within eight years
after the last day of the calendar month following the quarterly
period in which the corporation, partnership, limited partnership,
limited liability partnership, or limited liability company business
was terminated, dissolved, or abandoned, whichever period expires
earlier. If a business or its representative files a notice of
termination, dissolution, or abandonment of its business with a state
or local agency other than the board, this filing shall not
constitute actual knowledge by the board under this section.
6830. (a) For the purpose of identifying persons or businesses who
may owe taxes or other amounts, or for the purpose of collecting
taxes, interest, additions to tax, and penalties, the board may enter
into agreement with one or more private persons, companies,
associations, or corporations providing these services outside this
state with respect to the identification of persons or businesses who
may owe taxes or other amounts, or the collection of taxes,
interest, additions to tax, and penalties. The agreement 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
may be added to the amount required to be identified or collected by
the collection agency or provider of these services from the tax
debtor. The board shall provide the necessary information for the
contractor to fulfill its obligation under that 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.
6831. 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 a seller's permit, 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.
6832. (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 due date of the
tax, and the person complies with the terms of the installment
payment agreement, the board shall relieve the penalty imposed
pursuant to Section 6565.
6832.5. On or before July 1, 2000, the board shall provide each
taxpayer who has an installment payment agreement in effect under
Section 6832 with 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.
6832.6. In the case of liability for use tax arising from the board'
s auxiliary collection provisions pursuant to Article 3 (commencing
with Section 6291) of Chapter 3.5, or use tax liability arising from
purchases described in Section 6405, the board shall provide notice
to purchasers in simple and nontechnical language of its
authorization under Section 6832 to enter into an agreement to accept
the payment of use tax in installments. The notice shall be mailed
to purchasers concurrently with the mailing of the return, notice of
determination, or notice of redetermination.
6833. (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.
6826. The board shall report to the Controller the amount of
collections under this part, and he shall keep a record thereof.
6827. 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.
6828. In all proceedings under this chapter the board may act on
behalf of the people of the State of California.
6829. (a) Upon the termination, dissolution, or abandonment of the
business of a corporation, partnership, limited partnership, limited
liability partnership, or limited liability company, any officer,
member, manager, partner, 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, partnership, limited partnership, limited
liability partnership, or limited liability company in complying with
any requirement of this part, shall, notwithstanding any provision
in the Corporations Code to the contrary, be personally liable for
any unpaid taxes and interest and penalties on those taxes, if the
officer, member, manager, partner, or other person willfully fails to
pay or to cause to be paid any taxes due from the corporation,
partnership, limited partnership, limited liability partnership, or
limited liability company pursuant to this part.
(b) The officer, member, manager, partner, or other person shall
be liable only for taxes that became due during the period he or she
had the control, supervision, responsibility, or duty to act for the
corporation, partnership, limited partnership, limited liability
partnership, or limited liability company described in subdivision
(a), plus interest and penalties on those taxes.
(c) Personal liability may be imposed pursuant to this section,
only if the board can establish that the corporation, partnership,
limited partnership, limited liability partnership, or limited
liability company had included tax reimbursement in the selling price
of, or added tax reimbursement to the selling price of, tangible
personal property sold in the conduct of its business, or when it can
be established that the corporation, partnership, limited
partnership, limited liability partnership, or limited liability
company consumed tangible personal property and failed to pay the tax
to the seller or has included use tax on the billing and collected
the use tax or has issued a receipt for the use tax and failed to
report and pay use tax.
(d) For purposes of this section "willfully fails to pay or to
cause to be paid" means that the failure was the result of an
intentional, conscious, and voluntary course of action.
(e) Except as provided in subdivision (f), 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 6451) and Chapter 6 (commencing with Section 6701).
(f) A notice of deficiency determination under this section shall
be mailed within three years after the last day of the calendar month
following the quarterly period in which the board obtains actual
knowledge, through its audit or compliance activities, or by written
communication by the business or its representative, of the
termination, dissolution, or abandonment of the business of the
corporation, partnership, limited partnership, limited liability
partnership, or limited liability company, or, within eight years
after the last day of the calendar month following the quarterly
period in which the corporation, partnership, limited partnership,
limited liability partnership, or limited liability company business
was terminated, dissolved, or abandoned, whichever period expires
earlier. If a business or its representative files a notice of
termination, dissolution, or abandonment of its business with a state
or local agency other than the board, this filing shall not
constitute actual knowledge by the board under this section.
6830. (a) For the purpose of identifying persons or businesses who
may owe taxes or other amounts, or for the purpose of collecting
taxes, interest, additions to tax, and penalties, the board may enter
into agreement with one or more private persons, companies,
associations, or corporations providing these services outside this
state with respect to the identification of persons or businesses who
may owe taxes or other amounts, or the collection of taxes,
interest, additions to tax, and penalties. The agreement 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
may be added to the amount required to be identified or collected by
the collection agency or provider of these services from the tax
debtor. The board shall provide the necessary information for the
contractor to fulfill its obligation under that 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.
6831. 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 a seller's permit, 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.
6832. (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 due date of the
tax, and the person complies with the terms of the installment
payment agreement, the board shall relieve the penalty imposed
pursuant to Section 6565.
6832.5. On or before July 1, 2000, the board shall provide each
taxpayer who has an installment payment agreement in effect under
Section 6832 with 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.
6832.6. In the case of liability for use tax arising from the board'
s auxiliary collection provisions pursuant to Article 3 (commencing
with Section 6291) of Chapter 3.5, or use tax liability arising from
purchases described in Section 6405, the board shall provide notice
to purchasers in simple and nontechnical language of its
authorization under Section 6832 to enter into an agreement to accept
the payment of use tax in installments. The notice shall be mailed
to purchasers concurrently with the mailing of the return, notice of
determination, or notice of redetermination.
6833. (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.
6826. The board shall report to the Controller the amount of
collections under this part, and he shall keep a record thereof.
6827. 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.
6828. In all proceedings under this chapter the board may act on
behalf of the people of the State of California.
6829. (a) Upon the termination, dissolution, or abandonment of the
business of a corporation, partnership, limited partnership, limited
liability partnership, or limited liability company, any officer,
member, manager, partner, 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, partnership, limited partnership, limited
liability partnership, or limited liability company in complying with
any requirement of this part, shall, notwithstanding any provision
in the Corporations Code to the contrary, be personally liable for
any unpaid taxes and interest and penalties on those taxes, if the
officer, member, manager, partner, or other person willfully fails to
pay or to cause to be paid any taxes due from the corporation,
partnership, limited partnership, limited liability partnership, or
limited liability company pursuant to this part.
(b) The officer, member, manager, partner, or other person shall
be liable only for taxes that became due during the period he or she
had the control, supervision, responsibility, or duty to act for the
corporation, partnership, limited partnership, limited liability
partnership, or limited liability company described in subdivision
(a), plus interest and penalties on those taxes.
(c) Personal liability may be imposed pursuant to this section,
only if the board can establish that the corporation, partnership,
limited partnership, limited liability partnership, or limited
liability company had included tax reimbursement in the selling price
of, or added tax reimbursement to the selling price of, tangible
personal property sold in the conduct of its business, or when it can
be established that the corporation, partnership, limited
partnership, limited liability partnership, or limited liability
company consumed tangible personal property and failed to pay the tax
to the seller or has included use tax on the billing and collected
the use tax or has issued a receipt for the use tax and failed to
report and pay use tax.
(d) For purposes of this section "willfully fails to pay or to
cause to be paid" means that the failure was the result of an
intentional, conscious, and voluntary course of action.
(e) Except as provided in subdivision (f), 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 6451) and Chapter 6 (commencing with Section 6701).
(f) A notice of deficiency determination under this section shall
be mailed within three years after the last day of the calendar month
following the quarterly period in which the board obtains actual
knowledge, through its audit or compliance activities, or by written
communication by the business or its representative, of the
termination, dissolution, or abandonment of the business of the
corporation, partnership, limited partnership, limited liability
partnership, or limited liability company, or, within eight years
after the last day of the calendar month following the quarterly
period in which the corporation, partnership, limited partnership,
limited liability partnership, or limited liability company business
was terminated, dissolved, or abandoned, whichever period expires
earlier. If a business or its representative files a notice of
termination, dissolution, or abandonment of its business with a state
or local agency other than the board, this filing shall not
constitute actual knowledge by the board under this section.
6830. (a) For the purpose of identifying persons or businesses who
may owe taxes or other amounts, or for the purpose of collecting
taxes, interest, additions to tax, and penalties, the board may enter
into agreement with one or more private persons, companies,
associations, or corporations providing these services outside this
state with respect to the identification of persons or businesses who
may owe taxes or other amounts, or the collection of taxes,
interest, additions to tax, and penalties. The agreement 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
may be added to the amount required to be identified or collected by
the collection agency or provider of these services from the tax
debtor. The board shall provide the necessary information for the
contractor to fulfill its obligation under that 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.
6831. 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 a seller's permit, 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.
6832. (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 due date of the
tax, and the person complies with the terms of the installment
payment agreement, the board shall relieve the penalty imposed
pursuant to Section 6565.
6832.5. On or before July 1, 2000, the board shall provide each
taxpayer who has an installment payment agreement in effect under
Section 6832 with 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.
6832.6. In the case of liability for use tax arising from the board'
s auxiliary collection provisions pursuant to Article 3 (commencing
with Section 6291) of Chapter 3.5, or use tax liability arising from
purchases described in Section 6405, the board shall provide notice
to purchasers in simple and nontechnical language of its
authorization under Section 6832 to enter into an agreement to accept
the payment of use tax in installments. The notice shall be mailed
to purchasers concurrently with the mailing of the return, notice of
determination, or notice of redetermination.
6833. (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.
