COMPLIANCE INFO_PRE 2019 - Laserfiche WebLink

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i I for purposes of this part. Revenue and Taxation Code section 2 43008 . 1 provides that any surcharge administered and collected by 3 the board pursuant to this part is considered a tax for purposes 4 of this part. 5 Revenue and Taxation Code section 43201, et seq. , 6 authorizes the Board to examine the return or report filed by a 7 ( person owing fees pursuant to the Hazardous Waste Control Act and 8 determine if the amount of fees declared owing is proper. If the 9 Board determines that additional amounts are due, it shall notify 10 the taxpayer. Pursuant to the statute, an administrative review 11 process is available and once this process is completed, the tax 12 due- becomes final. The Stipulated Judgment prohibits the Board 13 from carrying out these statutory duties . 14 III 15 THE DISTRICT ATTORNEY FOR THE COUNTY OF SAN JOAQUIN DOES NOT HAVE THE AUTHORITY TO ACT 16 ON BEHALF OF THE STATE BOARD OF EQUALIZATION AND RESTRICT IT FROM CARRYING OUT ITS 17 STATUTORY DUTIES 18 Pursuant to Health and Safety Code section 25182, the 19 District Attorney of a county may bring an action in the name of 20 the People of the State of California for violations of the 21 Hazardous Waste Control Act. However, under general principals 22 of law, this action is not binding on a state agency unless that 23 agency is a party to the action. Furthermore, under the 24 Hazardous Waste Control Act, the district attorney' s action is 25 limited to matters covered by the Health and Safety Code; matters 26 relating to the tax liability of a person for fees pursuant to 27 this Hazardous Waste Control Act are governed by the Revenue and 5 .