Fee Collection Procedures Law

California · RTC · §§ 55001 to 55381 · 118 sections

Overview

The Fee Collection Procedures Law sets out how a fee imposed under California law is administered and collected, beginning with definitions and general provisions that frame the fee itself. It establishes the ordinary compliance machinery — the filing of returns, the remittance of payment, and payment by electronic funds transfer — together with the procedures by which the amount owed is fixed, including deficiency determinations, expedited jeopardy determinations, and redetermination of amounts already determined. For amounts that remain unpaid, it provides enforcement remedies: bringing suit for the fee, obtaining judgment, and issuing a warrant for collection.

Editorial summary generated from the text of this act. It is not part of the statute — read the sections below for the operative language.

In the courts

Sections of this act have been cited in 2 court decisions.

Most-cited authority: 904 F.3d 755 - BNSF Ry. Co. v. Cal. Dep't of Tax & Fee Admin.

Sections covered

Cal. Rev. & Tax. Code § 55001General Provisions and Definitions
Cal. Rev. & Tax. Code § 55002General Provisions and Definitions
Cal. Rev. & Tax. Code § 55003General Provisions and Definitions
Cal. Rev. & Tax. Code § 55004General Provisions and Definitions
Cal. Rev. & Tax. Code § 55021Fee
Cal. Rev. & Tax. Code § 55022Fee
Cal. Rev. & Tax. Code § 55040Returns and Payments
Cal. Rev. & Tax. Code § 55041Returns and Payments
Cal. Rev. & Tax. Code § 55041.1Returns and Payments
Cal. Rev. & Tax. Code § 55041.5Returns and Payments
Cal. Rev. & Tax. Code § 55042Returns and Payments1 cite
Cal. Rev. & Tax. Code § 55042.5Returns and Payments
Cal. Rev. & Tax. Code § 55044Returns and Payments
Cal. Rev. & Tax. Code § 55045Returns and Payments
Cal. Rev. & Tax. Code § 55045.1Returns and Payments
Cal. Rev. & Tax. Code § 55046Returns and Payments
Cal. Rev. & Tax. Code § 55046.5Returns and Payments
Cal. Rev. & Tax. Code § 55050Payment by Electronic Funds Transfer
Cal. Rev. & Tax. Code § 55051Payment by Electronic Funds Transfer
Cal. Rev. & Tax. Code § 55052Payment by Electronic Funds Transfer
Cal. Rev. & Tax. Code § 55053Payment by Electronic Funds Transfer
Cal. Rev. & Tax. Code § 55061Deficiency Determinations
Cal. Rev. & Tax. Code § 55062Deficiency Determinations
Cal. Rev. & Tax. Code § 55063Deficiency Determinations
Cal. Rev. & Tax. Code § 55064Deficiency Determinations
Cal. Rev. & Tax. Code § 55081Redeterminations
Cal. Rev. & Tax. Code § 55082Redeterminations
Cal. Rev. & Tax. Code § 55083Redeterminations
Cal. Rev. & Tax. Code § 55084Redeterminations
Cal. Rev. & Tax. Code § 55085Redeterminations
Cal. Rev. & Tax. Code § 55086Redeterminations
Cal. Rev. & Tax. Code § 55087Redeterminations
Cal. Rev. & Tax. Code § 55101Jeopardy Determinations
Cal. Rev. & Tax. Code § 55102Jeopardy Determinations
Cal. Rev. & Tax. Code § 55103Jeopardy Determinations
Cal. Rev. & Tax. Code § 55121Suit for Fee
Cal. Rev. & Tax. Code § 55122Suit for Fee
Cal. Rev. & Tax. Code § 55141Judgment for Fee
Cal. Rev. & Tax. Code § 55142Judgment for Fee
Cal. Rev. & Tax. Code § 55161Warrant for Collection
Cal. Rev. & Tax. Code § 55162Warrant for Collection
Cal. Rev. & Tax. Code § 55163Warrant for Collection
Cal. Rev. & Tax. Code § 55181Seizure and Sale
Cal. Rev. & Tax. Code § 55182Seizure and Sale
Cal. Rev. & Tax. Code § 55183Seizure and Sale
Cal. Rev. & Tax. Code § 55184Seizure and Sale
Cal. Rev. & Tax. Code § 55191Seizure and Sale
Cal. Rev. & Tax. Code § 55201Miscellaneous
Cal. Rev. & Tax. Code § 55202Miscellaneous
Cal. Rev. & Tax. Code § 55203Miscellaneous
Cal. Rev. & Tax. Code § 55204Miscellaneous
Cal. Rev. & Tax. Code § 55205Miscellaneous
Cal. Rev. & Tax. Code § 55205.5Miscellaneous
Cal. Rev. & Tax. Code § 55206Miscellaneous
Cal. Rev. & Tax. Code § 55207Miscellaneous
Cal. Rev. & Tax. Code § 55208Miscellaneous
Cal. Rev. & Tax. Code § 55209Miscellaneous
Cal. Rev. & Tax. Code § 55209.5Miscellaneous
Cal. Rev. & Tax. Code § 55211Miscellaneous
Cal. Rev. & Tax. Code § 55212Miscellaneous
Cal. Rev. & Tax. Code § 55221Claim for Refund
Cal. Rev. & Tax. Code § 55221.5Claim for Refund
Cal. Rev. & Tax. Code § 55222Claim for Refund
Cal. Rev. & Tax. Code § 55222.1Claim for Refund
Cal. Rev. & Tax. Code § 55222.2Claim for Refund
Cal. Rev. & Tax. Code § 55222.3Claim for Refund
Cal. Rev. & Tax. Code § 55223Claim for Refund
Cal. Rev. & Tax. Code § 55224Claim for Refund
Cal. Rev. & Tax. Code § 55225Claim for Refund
Cal. Rev. & Tax. Code § 55226Claim for Refund
Cal. Rev. & Tax. Code § 55242Suit for Refund1 cite
Cal. Rev. & Tax. Code § 55243Suit for Refund
Cal. Rev. & Tax. Code § 55244Suit for Refund
Cal. Rev. & Tax. Code § 55245Suit for Refund
Cal. Rev. & Tax. Code § 55246Suit for Refund
Cal. Rev. & Tax. Code § 55247Suit for Refund
Cal. Rev. & Tax. Code § 55248Suit for Refund
Cal. Rev. & Tax. Code § 55261Recover of Erroneous Refunds
Cal. Rev. & Tax. Code § 55262Recover of Erroneous Refunds
Cal. Rev. & Tax. Code § 55262.5Recover of Erroneous Refunds
Cal. Rev. & Tax. Code § 55263Recover of Erroneous Refunds
Cal. Rev. & Tax. Code § 55281Cancellations
Cal. Rev. & Tax. Code § 55301Administration
Cal. Rev. & Tax. Code § 55302Administration
Cal. Rev. & Tax. Code § 55303Administration
Cal. Rev. & Tax. Code § 55304Administration
Cal. Rev. & Tax. Code § 55305Administration
Cal. Rev. & Tax. Code § 55306Administration
Cal. Rev. & Tax. Code § 55306.1Administration
Cal. Rev. & Tax. Code § 55306.2Administration
Cal. Rev. & Tax. Code § 55306.3Administration
Cal. Rev. & Tax. Code § 55306.4Administration
Cal. Rev. & Tax. Code § 55321The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 55322The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 55323The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 55324The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 55325The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 55326The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 55327The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 55328The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 55329The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 55330The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 55331The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 55332The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 55332.5The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 55333The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 55333.5The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 55334The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 55335The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 55336The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 55337The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 55361Violations
Cal. Rev. & Tax. Code § 55362Violations
Cal. Rev. & Tax. Code § 55363Violations
Cal. Rev. & Tax. Code § 55363.5Violations
Cal. Rev. & Tax. Code § 55364Violations
Cal. Rev. & Tax. Code § 55365Violations
Cal. Rev. & Tax. Code § 55381Disclosure of Information

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