Taxpayers' Rights Advocate: release or return of levy.

Under the Sales and Use Tax Law, the Use Fuel Tax Law, the Cigarette and Tobacco Products Tax Law, the Alcoholic Beverage Tax Law, the Energy Resources Surcharge Law, the Emergency Telephone Users Surcharge Act, the Hazardous Substances Tax Law, the Integrated Waste Management Fee Law, the Oil Spill Response, Prevention, and Administration Fees Law, the Underground Storage Tank Maintenance Fee Law, and the Diesel Fuel Tax Law, and any law imposing a tax or fee in accordance with the Fee Collection Procedures Law, the Taxpayers' Rights Advocate is authorized to order the release of any levy or notice to withhold or, within 90 days from the receipt of funds pursuant to a levy or notice to withhold order, the return of moneys received upon making a specified finding. Those laws limit the amount that the Taxpayers' Rights Advocate is authorized to release or return to each taxpayer subject to a levy or notice to withhold to $2,300, or an amount adjusted as specified, in any monthly period. This bill would specify that the $2,300 limit described above applies only to the return of moneys to the taxpayer. The bill would also make various nonsubstantive changes to reflect the transfer of duties, powers, and responsibilities from the State Board of Equalization to the California Department of Tax and Fee Administration.