{"meta":{"key":"d014--local-03","task":"D014","title":"LOCAL-03 — California and Orange Local-Source Recovery","parent_title":"Tax debt resolution and cancellation taxation","edition":"local-03","path":"/research/d014--local-03/","kind":"correction","category":"subject","role":"foundation","area_numbers":[19,67],"groups":["debt-types","collections"],"date":"2026-10-23","tables":4,"claims":8,"sources":12,"review_status":"revise","review_complete":true,"sha256":"8ed9083ef95e06b1850b1dae10c580ccde9dc06a2710fa30ea6f00eb2921cff3","headings":["1. California FTB — D014-S030","2. California EDD — D014-S033","3. Orange County Treasurer–Tax Collector — D014-S034","4. City of Orange — D014-S035","5. Corrected source register","6. Narrow supplemental claim register","7. Granular coverage and residual holds","Publication holds and researcher self-check"],"generation_provenance":{"actual_route":"regular_chat_adaptive_models","actual_model":"GPT-6","actual_mode":"Pro","provenance_limit":"Actual documented capture labels only; missing labels remain unknown. No preferred setting is inferred as actual execution."},"public_id":"D014/local-03","facets":{"geography":["us","us-ca"],"debt_type":["tax"],"stage":[],"subject":["tax-cancellation"]},"scope":"","pending_corrections":0},"markdown":"# D014 LOCAL-03 — California and Orange Local-Source Recovery\n\nBaseline and access check: October 22, 2026 (America/Los_Angeles)\nRoute: Same regular Chat, GPT-6; no Deep Research invoked\nScope: D014-S030, S033, S034 and S035 only.\n\nThe four original source IDs are retained. Supplemental IDs `D014-LS-S001+` identify individual documents without overwriting historical rows. The source register distinguishes official pages actually opened from sources only discovered through search and from legal provisions not yet independently checked.\n\n## 1. California FTB — D014-S030\n\nThe original row combines two separate processes: contesting a proposed assessment and requesting review of an installment-agreement rejection. They should not share a single deadline rule.\n\nNPA protest: FTB Publication 7275 (revision December 2017) states that a personal-income-tax Notice of Proposed Assessment may be protested within 60 days of the NPA date or by the specified Protest By date. The proposed amount is not yet a final tax bill. FTB Publication 4058 further explains that a timely protest leads to review and potentially a Notice of Action, with a separate appeal process. FTB.ca.gov+1\n\nInstallment-agreement rejection: FTB Publication 1140 states that rejection must be accompanied by a reason and describes a generally applicable 30-day period during which levy is restricted, plus protection during a timely requested rejection review. Publication 4058C describes independent review within 30 days of rejection or termination. This is not the NPA protest procedure. FTB.ca.gov+1\n\nStatus: Official agency guidance located; direct controlling R&TC §§ 19041–19042 and 19008 text remains a statutory verification hold. The notice, tax type and applicable procedural trigger must be established before calculating any actual deadline.\n\n## 2. California EDD — D014-S033\n\nThe EDD's Interest Rate on Overdue Taxes page expressly lists 7% annually for July 1–December 31, 2026, with a published daily interest factor of 0.000192. It identifies unemployment insurance, employment training tax, state disability insurance and personal-income-tax withholding among the covered overdue payroll taxes.\n\nThe page also explains daily compounding and identifies unpaid taxes, interest and certain penalties as relevant balances. The published daily factor should not be silently replaced with an independently rounded annual-rate calculation. edd.ca.gov\n\nThe EDD employer-news page identifies an announcement dated August 27, 2026. That announcement date is distinct from the rate's July 1 effective-period start. edd.ca.gov\n\nStatus: Period-specific EDD policy verified from official pages. The underlying statutory rate-setting mechanism and account-specific interest computation remain separate.\n\n## 3. Orange County Treasurer–Tax Collector — D014-S034\n\nThe official county Important Dates page distinguishes secured-property-tax installment due dates from the last timely payment dates.\n\n| Event | General county schedule | Consequence |\n| --- | --- | --- |\n| First secured installment | Due November 1; last timely payment December 10 | Generally 10% late penalty |\n| Second secured installment | Due February 1; last timely payment April 10 | Generally 10% penalty plus a $23 collection fee |\n| Secured tax default | July 1 following the fiscal year | Redemption consequences, including a stated 1.5% monthly charge and $15 redemption fee |\n| Unsecured property tax | Separate August 31 payment framework | Different fees, penalties and collection process |\n\nThe county expressly states that weekend/holiday adjustments apply. The general calendar does not establish a specific parcel's deadline. OC Treasurer-Tax Collector\n\nThe county's Payment Plan Arrangements page explains that a five-year Installment Plan of Redemption applies to qualifying delinquent secured property taxes, not every property-tax obligation. The initial payment is at least 20% of the redemption amount plus a $25 setup fee. Annual plan payments and current-year taxes must both remain current. Default and power-to-sell restrictions can terminate the plan's usefulness. OC Treasurer-Tax Collector+1\n\nThe official plan PDF was discovered at [https://octreasurer.com/sites/ttc/files/2022-03/5payplan.pdf](https://octreasurer.com/sites/ttc/files/2022-03/5payplan.pdf?utm_source=chatgpt.com), but its direct opening failed. Its detailed provisions are not independently certified from that PDF.\n\nImportant limitation: A qualifying five-year plan is not blanket protection against every lien or foreclosure. The county specifically warns about certain Mello-Roos and Improvement Bond Act enforcement proceedings.\n\n## 4. City of Orange — D014-S035\n\nBusiness-license delinquency: The City's business-license FAQ identifies a 25% monthly late-renewal penalty and a $50 noncompliance fee after three or more months of delinquency. However, the direct City webpage returned HTTP 403 on opening. Its figures are therefore official-page discovery evidence, not a newly verified operative municipal-code passage. The precise penalty base, cumulative limit, effective ordinance and applicable license classification remain held. City of Orange, CA\n\nTransient occupancy tax (TOT): The City's published Chapter 5.16 was successfully opened through its municipal-code publisher. Section 5.16.080 provides a first 10% delinquency penalty, a further 10% after the stated 30-day period, a conditional additional 25% fraud penalty, and interest of 0.5% per month or fraction on unpaid tax excluding penalties. These amounts concern City of Orange TOT, not Orange County's separate TOT or general California business taxes. City of Orange, CA\n\nThere is a material reporting-frequency issue: § 5.16.070 describes quarterly reporting unless the Tax Administrator establishes a shorter period, while the City's current operational guidance publishes monthly reporting and payment schedules. A production tool must preserve both authorities and verify the applicable administrative designation before assigning a filing period.\n\nSection 5.16.090 provides a 10-day written hearing-request procedure following a specified assessment notice; § 5.16.100 provides a separate 15-day City Council appeal period following a determination. Neither should be converted into a personalized deadline without the actual notice and service facts.\n\nStatus: TOT ordinance opened and operative passages read. Business-license penalty guidance remains partial because the City's direct page was inaccessible and the corresponding enacted code provision has not been verified.\n\n## 5. Corrected source register\n\nAccess date for all newly checked entries: October 22, 2026.\nVersion rule: Historical revision dates are recorded separately from the applicability period. Undated live webpages are not assumed to have been enacted or updated on the access date.\n\n| Original / supplemental ID | Issuer, direct URL and pinpoint | Version, scope and actual access |\n| --- | --- | --- |\n| S030 / D014-LS-S001 | FTB Publication 7275, [https://www.ftb.ca.gov/forms/misc/7275.html](https://www.ftb.ca.gov/forms/misc/7275.html?utm_source=chatgpt.com) — General Information, Interest | Revised December 2017; opened/read. Personal income tax NPA, 60-day protest framework. FTB.ca.gov |\n| S030 / D014-LS-S002 | FTB Publication 4058C, [https://www.ftb.ca.gov/forms/misc/4058C.html](https://www.ftb.ca.gov/forms/misc/4058C.html?utm_source=chatgpt.com) — Installment agreements R&TC Section 19008 | Revised December 2017; opened/read. Rejection/termination review and collection protection, subject to conditions. FTB.ca.gov |\n| S030 / D014-LS-S003 | FTB Publication 1140, [https://www.ftb.ca.gov/forms/misc/1140.html](https://www.ftb.ca.gov/forms/misc/1140.html?utm_source=chatgpt.com) — Installment Agreement Rejection | Revised December 2017; opened/read. Personal-income-tax collections. FTB.ca.gov |\n| S030 / D014-LS-S004 | California R&TC §§ 19041–19042 and 19008 | Exact official legislative section passages not opened. FTB guidance references these authorities; statutory reconciliation remains held. |\n| S033 / D014-LS-S005 | EDD, [https://edd.ca.gov/en/payroll_Taxes/Interest_Rate](https://edd.ca.gov/en/payroll_Taxes/Interest_Rate?utm_source=chatgpt.com) — Interest Due on Overdue Amounts Based on Date | Opened/read. July–December 2026, 7%; 0.000192 published daily factor. edd.ca.gov |\n| S033 / D014-LS-S006 | EDD, [https://edd.ca.gov/en/payroll_taxes/employer-news/](https://edd.ca.gov/en/payroll_taxes/employer-news/?utm_source=chatgpt.com) — August 2026 | Official agency announcement discovered; August 27, 2026 announcement distinguished from July 1 rate-period start. edd.ca.gov |\n| S034 / D014-LS-S007 | Orange County TTC, [https://octreasurer.gov/property-tax/informationfaqs/important-dates](https://octreasurer.gov/property-tax/informationfaqs/important-dates?utm_source=chatgpt.com) — Important Dates, Fiscal Year Begins July 1 | Opened/read. General secured/unsecured property-tax calendar, penalties and default. OC Treasurer-Tax Collector |\n| S034 / D014-LS-S008 | Orange County TTC, [https://www.octreasurer.gov/PaymentPlans](https://www.octreasurer.gov/PaymentPlans?utm_source=chatgpt.com) — Five Year Payment Plan, FAQs | Opened/read. Secured-tax redemption installment eligibility, 20% initial payment, $25 fee, default and power-to-sell restrictions. OC Treasurer-Tax Collector |\n| S034 / D014-LS-S009 | Orange County TTC, [https://octreasurer.com/sites/ttc/files/2022-03/5payplan.pdf](https://octreasurer.com/sites/ttc/files/2022-03/5payplan.pdf?utm_source=chatgpt.com) — Installment Payment Plan of Redemption | Official PDF discovered; direct open failed. Version/effective applicability and complete form terms unverified. |\n| S035 / D014-LS-S010 | City of Orange, [https://www.cityoforange.org/our-city/departments/finance/business-license-information/faqs](https://www.cityoforange.org/our-city/departments/finance/business-license-information/faqs?utm_source=chatgpt.com) — Business License – Renewals | Official search result identified 25% monthly late penalty and $50 noncompliance fee; direct open returned 403. Statutory basis held. |\n| S035 / D014-LS-S011 | City of Orange Municipal Code, [https://ecode360.com/43558935](https://ecode360.com/43558935?utm_source=chatgpt.com) — §§ 5.16.070, 5.16.080, 5.16.090, 5.16.100 | Opened/read. City TOT reporting, delinquency penalties, interest and assessment/appeal procedures. Ordinance history shown; consolidated code's exact effective snapshot not independently certified. City of Orange, CA |\n| S035 / D014-LS-S012 | City of Orange, [https://www.cityoforange.org/our-city/departments/finance/hotel-transient-occupancy-tax](https://www.cityoforange.org/our-city/departments/finance/hotel-transient-occupancy-tax?utm_source=chatgpt.com) — Important Dates | Monthly operational schedule discovered; direct open returned 403. Reporting-frequency designation held. |\n\n## 6. Narrow supplemental claim register\n\nThese are distinct supplemental IDs; no original claim is overwritten.\n\n| Claim ID | Source IDs | Finding and applicability limits |\n| --- | --- | --- |\n| D014-LS-C001 | LS-S001 | FTB personal-income-tax NPA protest ordinarily has a 60-day framework, subject to the notice's specified protest date and applicable law. |\n| D014-LS-C002 | LS-S002, S003 | FTB installment-agreement rejection review is distinct from an NPA protest; a timely review request affects collection rights. |\n| D014-LS-C003 | LS-S005, S006 | EDD's July–December 2026 delinquent payroll-tax interest rate is 7% annually, with the published daily factor 0.000192. |\n| D014-LS-C004 | LS-S007 | Orange County's general secured-property-tax schedule distinguishes installment due dates, last timely payment dates, default and redemption. |\n| D014-LS-C005 | LS-S008 | The county five-year redemption plan is conditional, requires an initial payment and fee, and can default. |\n| D014-LS-C006 | LS-S010 | City business-license late-renewal amounts were discovered in official guidance but are not yet independently verified against enacted code. |\n| D014-LS-C007 | LS-S011 | City TOT penalties and interest are specified in Municipal Code § 5.16.080; assessment and appeal procedures are separately addressed in §§ 5.16.090–.100. |\n| D014-LS-C008 | LS-S011, S012 | City operational monthly TOT guidance must be reconciled with § 5.16.070's quarterly/default-or-shorter-period language. |\n\n## 7. Granular coverage and residual holds\n\n| Component | Status | Exact missing evidence / next action |\n| --- | --- | --- |\n| FTB NPA 60-day protest | Answered at agency-guidance level | Open enacted R&TC § 19041 and check notice-date rules |\n| FTB NPA finality | Partial | Open R&TC § 19042; verify applicable notice and protest facts |\n| FTB installment rejection review | Partial | Open current R&TC § 19008 and procedural regulations |\n| EDD Q3–Q4 2026 rate | Answered for published rate | Preserve exact rate period |\n| EDD compounding and statutory authority | Partial | Verify governing CUIC/R&TC provisions and account-specific posting |\n| County first/second installments | Answered as general schedule | Verify tax-year bill and holiday adjustment |\n| County default/redemption charges | Partial | Verify enacted R&TC provisions and applicable fiscal year |\n| County five-year plan | Partial | Obtain readable current application and reconcile statutory eligibility |\n| County power to sell | Partial | Verify statutory timeline, notices and special-assessment exceptions |\n| City business-license renewal penalty | Partial | Open controlling Orange Municipal Code chapter and effective amendments |\n| City business-license noncompliance fee | Partial | Verify enacted fee authority and applicability |\n| City TOT first/second penalties | Answered for opened code | Verify ordinance version and actual delinquency trigger |\n| City TOT interest/fraud penalty | Answered for opened code | Verify case-specific facts and relevant exemptions |\n| City TOT reporting frequency | Unresolved conflict | Obtain Tax Administrator's applicable shorter-period designation |\n| City TOT assessment/hearing/appeal | Partial | Confirm notice service, operative ordinance and administrative process |\n| Statewide applicability | Excluded | County/city provisions cannot establish statewide rules |\n| D014 parent A019/A067 acceptance | Not accepted | Separate complete source-and-claim review required |\n\n### Publication holds and researcher self-check\n\nThe most material unresolved issues are the FTB controlling statutory passages, the county five-year-plan form and power-to-sell exceptions, the City business-license ordinance, and the City TOT reporting-frequency designation.\n\nThe City of Orange's 0.5% monthly TOT interest must not be confused with the separate Orange County TOT rate or California EDD's 7% annual payroll-tax interest. Likewise, Orange County property-tax payment plans do not apply automatically to unsecured assessments, city taxes or statewide income-tax debts.\n\nVerified during this pass: Opened official FTB, EDD and Orange County agency pages and the published City of Orange TOT ordinance. Direct passage evidence and access limits are recorded above.\n\nNot verified: Failed City webpages, failed county PDF, all controlling California statutory provisions, every ordinance amendment's effective status, parcel-specific dates, or the full D014 parent report. No coordinator review or independent review is claimed.\n\nNo local files were saved, no private taxpayer data was accessed, and no publication, contacts, purchases or account changes occurred.\n\nEND D014 LOCAL-03\n\n","tables":[{"headers":[],"index":0,"links":[],"row_links":[[],[],[],[],[]],"rows":[["Event","General county schedule","Consequence"],["First secured installment","Due November 1; last timely payment December 10","Generally 10% late penalty"],["Second secured installment","Due February 1; last timely payment April 10","Generally 10% penalty plus a $23 collection fee"],["Secured tax default","July 1 following the fiscal year","Redemption consequences, including a stated 1.5% monthly charge and $15 redemption fee"],["Unsecured property tax","Separate August 31 payment framework","Different fees, penalties and collection process"]]},{"headers":[],"index":1,"links":[{"href":"https://www.ftb.ca.gov/forms/misc/7275.html?utm_source=chatgpt.com","text":"https://www.ftb.ca.gov/forms/misc/7275.html"},{"href":"https://www.ftb.ca.gov/forms/misc/4058C.html?utm_source=chatgpt.com","text":"https://www.ftb.ca.gov/forms/misc/4058C.html"},{"href":"https://www.ftb.ca.gov/forms/misc/1140.html?utm_source=chatgpt.com","text":"https://www.ftb.ca.gov/forms/misc/1140.html"},{"href":"https://edd.ca.gov/en/payroll_Taxes/Interest_Rate?utm_source=chatgpt.com","text":"https://edd.ca.gov/en/payroll_Taxes/Interest_Rate"},{"href":"https://edd.ca.gov/en/payroll_taxes/employer-news/?utm_source=chatgpt.com","text":"https://edd.ca.gov/en/payroll_taxes/employer-news/"},{"href":"https://octreasurer.gov/property-tax/informationfaqs/important-dates?utm_source=chatgpt.com","text":"https://octreasurer.gov/property-tax/informationfaqs/important-dates"},{"href":"https://www.octreasurer.gov/PaymentPlans?utm_source=chatgpt.com","text":"https://www.octreasurer.gov/PaymentPlans"},{"href":"https://octreasurer.com/sites/ttc/files/2022-03/5payplan.pdf?utm_source=chatgpt.com","text":"https://octreasurer.com/sites/ttc/files/2022-03/5payplan.pdf"},{"href":"https://www.cityoforange.org/our-city/departments/finance/business-license-information/faqs?utm_source=chatgpt.com","text":"https://www.cityoforange.org/our-city/departments/finance/business-license-information/faqs"},{"href":"https://ecode360.com/43558935?utm_source=chatgpt.com","text":"https://ecode360.com/43558935"},{"href":"https://www.cityoforange.org/our-city/departments/finance/hotel-transient-occupancy-tax?utm_source=chatgpt.com","text":"https://www.cityoforange.org/our-city/departments/finance/hotel-transient-occupancy-tax"}],"row_links":[[],[{"href":"https://www.ftb.ca.gov/forms/misc/7275.html?utm_source=chatgpt.com","text":"https://www.ftb.ca.gov/forms/misc/7275.html"}],[{"href":"https://www.ftb.ca.gov/forms/misc/4058C.html?utm_source=chatgpt.com","text":"https://www.ftb.ca.gov/forms/misc/4058C.html"}],[{"href":"https://www.ftb.ca.gov/forms/misc/1140.html?utm_source=chatgpt.com","text":"https://www.ftb.ca.gov/forms/misc/1140.html"}],[],[{"href":"https://edd.ca.gov/en/payroll_Taxes/Interest_Rate?utm_source=chatgpt.com","text":"https://edd.ca.gov/en/payroll_Taxes/Interest_Rate"}],[{"href":"https://edd.ca.gov/en/payroll_taxes/employer-news/?utm_source=chatgpt.com","text":"https://edd.ca.gov/en/payroll_taxes/employer-news/"}],[{"href":"https://octreasurer.gov/property-tax/informationfaqs/important-dates?utm_source=chatgpt.com","text":"https://octreasurer.gov/property-tax/informationfaqs/important-dates"}],[{"href":"https://www.octreasurer.gov/PaymentPlans?utm_source=chatgpt.com","text":"https://www.octreasurer.gov/PaymentPlans"}],[{"href":"https://octreasurer.com/sites/ttc/files/2022-03/5payplan.pdf?utm_source=chatgpt.com","text":"https://octreasurer.com/sites/ttc/files/2022-03/5payplan.pdf"}],[{"href":"https://www.cityoforange.org/our-city/departments/finance/business-license-information/faqs?utm_source=chatgpt.com","text":"https://www.cityoforange.org/our-city/departments/finance/business-license-information/faqs"}],[{"href":"https://ecode360.com/43558935?utm_source=chatgpt.com","text":"https://ecode360.com/43558935"}],[{"href":"https://www.cityoforange.org/our-city/departments/finance/hotel-transient-occupancy-tax?utm_source=chatgpt.com","text":"https://www.cityoforange.org/our-city/departments/finance/hotel-transient-occupancy-tax"}]],"rows":[["Original / supplemental ID","Issuer, direct URL and pinpoint","Version, scope and actual access"],["S030 / D014-LS-S001","FTB Publication 7275, https://www.ftb.ca.gov/forms/misc/7275.html — General Information, Interest","Revised December 2017; opened/read. Personal income tax NPA, 60-day protest framework. \nFTB.ca.gov"],["S030 / D014-LS-S002","FTB Publication 4058C, https://www.ftb.ca.gov/forms/misc/4058C.html — Installment agreements R&TC Section 19008","Revised December 2017; opened/read. Rejection/termination review and collection protection, subject to conditions. \nFTB.ca.gov"],["S030 / D014-LS-S003","FTB Publication 1140, https://www.ftb.ca.gov/forms/misc/1140.html — Installment Agreement Rejection","Revised December 2017; opened/read. Personal-income-tax collections. \nFTB.ca.gov"],["S030 / D014-LS-S004","California R&TC §§ 19041–19042 and 19008","Exact official legislative section passages not opened. FTB guidance references these authorities; statutory reconciliation remains held."],["S033 / D014-LS-S005","EDD, https://edd.ca.gov/en/payroll_Taxes/Interest_Rate — Interest Due on Overdue Amounts Based on Date","Opened/read. July–December 2026, 7%; 0.000192 published daily factor. \nedd.ca.gov"],["S033 / D014-LS-S006","EDD, https://edd.ca.gov/en/payroll_taxes/employer-news/ — August 2026","Official agency announcement discovered; August 27, 2026 announcement distinguished from July 1 rate-period start. \nedd.ca.gov"],["S034 / D014-LS-S007","Orange County TTC, https://octreasurer.gov/property-tax/informationfaqs/important-dates — Important Dates, Fiscal Year Begins July 1","Opened/read. General secured/unsecured property-tax calendar, penalties and default. \nOC Treasurer-Tax Collector"],["S034 / D014-LS-S008","Orange County TTC, https://www.octreasurer.gov/PaymentPlans — Five Year Payment Plan, FAQs","Opened/read. Secured-tax redemption installment eligibility, 20% initial payment, $25 fee, default and power-to-sell restrictions. \nOC Treasurer-Tax Collector"],["S034 / D014-LS-S009","Orange County TTC, https://octreasurer.com/sites/ttc/files/2022-03/5payplan.pdf — Installment Payment Plan of Redemption","Official PDF discovered; direct open failed. Version/effective applicability and complete form terms unverified."],["S035 / D014-LS-S010","City of Orange, https://www.cityoforange.org/our-city/departments/finance/business-license-information/faqs — Business License – Renewals","Official search result identified 25% monthly late penalty and $50 noncompliance fee; direct open returned 403. Statutory basis held."],["S035 / D014-LS-S011","City of Orange Municipal Code, https://ecode360.com/43558935 — §§ 5.16.070, 5.16.080, 5.16.090, 5.16.100","Opened/read. City TOT reporting, delinquency penalties, interest and assessment/appeal procedures. Ordinance history shown; consolidated code's exact effective snapshot not independently certified. \nCity of Orange, CA"],["S035 / D014-LS-S012","City of Orange, https://www.cityoforange.org/our-city/departments/finance/hotel-transient-occupancy-tax — Important Dates","Monthly operational schedule discovered; direct open returned 403. Reporting-frequency designation held."]]},{"headers":[],"index":2,"links":[],"row_links":[[],[],[],[],[],[],[],[],[]],"rows":[["Claim ID","Source IDs","Finding and applicability limits"],["D014-LS-C001","LS-S001","FTB personal-income-tax NPA protest ordinarily has a 60-day framework, subject to the notice's specified protest date and applicable law."],["D014-LS-C002","LS-S002, S003","FTB installment-agreement rejection review is distinct from an NPA protest; a timely review request affects collection rights."],["D014-LS-C003","LS-S005, S006","EDD's July–December 2026 delinquent payroll-tax interest rate is 7% annually, with the published daily factor 0.000192."],["D014-LS-C004","LS-S007","Orange County's general secured-property-tax schedule distinguishes installment due dates, last timely payment dates, default and redemption."],["D014-LS-C005","LS-S008","The county five-year redemption plan is conditional, requires an initial payment and fee, and can default."],["D014-LS-C006","LS-S010","City business-license late-renewal amounts were discovered in official guidance but are not yet independently verified against enacted code."],["D014-LS-C007","LS-S011","City TOT penalties and interest are specified in Municipal Code § 5.16.080; assessment and appeal procedures are separately addressed in §§ 5.16.090–.100."],["D014-LS-C008","LS-S011, S012","City operational monthly TOT guidance must be reconciled with § 5.16.070's quarterly/default-or-shorter-period language."]]},{"headers":[],"index":3,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Component","Status","Exact missing evidence / next action"],["FTB NPA 60-day protest","Answered at agency-guidance level","Open enacted R&TC § 19041 and check notice-date rules"],["FTB NPA finality","Partial","Open R&TC § 19042; verify applicable notice and protest facts"],["FTB installment rejection review","Partial","Open current R&TC § 19008 and procedural regulations"],["EDD Q3–Q4 2026 rate","Answered for published rate","Preserve exact rate period"],["EDD compounding and statutory authority","Partial","Verify governing CUIC/R&TC provisions and account-specific posting"],["County first/second installments","Answered as general schedule","Verify tax-year bill and holiday adjustment"],["County default/redemption charges","Partial","Verify enacted R&TC provisions and applicable fiscal year"],["County five-year plan","Partial","Obtain readable current application and reconcile statutory eligibility"],["County power to sell","Partial","Verify statutory timeline, notices and special-assessment exceptions"],["City business-license renewal penalty","Partial","Open controlling Orange Municipal Code chapter and effective amendments"],["City business-license noncompliance fee","Partial","Verify enacted fee authority and applicability"],["City TOT first/second penalties","Answered for opened code","Verify ordinance version and actual delinquency trigger"],["City TOT interest/fraud penalty","Answered for opened code","Verify case-specific facts and relevant exemptions"],["City TOT reporting frequency","Unresolved conflict","Obtain Tax Administrator's applicable shorter-period designation"],["City TOT assessment/hearing/appeal","Partial","Confirm notice service, operative ordinance and administrative process"],["Statewide applicability","Excluded","County/city provisions cannot establish statewide rules"],["D014 parent A019/A067 acceptance","Not accepted","Separate complete source-and-claim review required"]]}],"claims":[{"claim_id":"D014-LS-C001","area_numbers":[19,67],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"D014-LS-C001","Source IDs":"LS-S001","Finding and applicability limits":"FTB personal-income-tax NPA protest ordinarily has a 60-day framework, subject to the notice's specified protest date and applicable law."},"coordinator_verification_status":"selected_source_or_researcher_scope_checked_controlling_statute_currentness_or_individual_application_held","scoped_source_aliases":["D014-LS-S001"],"coordinator_review":"[internal evidence reference]"},{"claim_id":"D014-LS-C002","area_numbers":[19,67],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"D014-LS-C002","Source IDs":"LS-S002, S003","Finding and applicability limits":"FTB installment-agreement rejection review is distinct from an NPA protest; a timely review request affects collection rights."},"coordinator_verification_status":"selected_source_or_researcher_scope_checked_controlling_statute_currentness_or_individual_application_held","scoped_source_aliases":["D014-LS-S002","D014-LS-S003"],"coordinator_review":"[internal evidence reference]"},{"claim_id":"D014-LS-C003","area_numbers":[19,67],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"D014-LS-C003","Source IDs":"LS-S005, S006","Finding and applicability limits":"EDD's July–December 2026 delinquent payroll-tax interest rate is 7% annually, with the published daily factor 0.000192."},"coordinator_verification_status":"selected_source_or_researcher_scope_checked_controlling_statute_currentness_or_individual_application_held","scoped_source_aliases":["D014-LS-S005","D014-LS-S006"],"coordinator_review":"[internal evidence reference]"},{"claim_id":"D014-LS-C004","area_numbers":[19,67],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"D014-LS-C004","Source IDs":"LS-S007","Finding and applicability limits":"Orange County's general secured-property-tax schedule distinguishes installment due dates, last timely payment dates, default and redemption."},"coordinator_verification_status":"selected_source_or_researcher_scope_checked_controlling_statute_currentness_or_individual_application_held","scoped_source_aliases":["D014-LS-S007"],"coordinator_review":"[internal evidence reference]"},{"claim_id":"D014-LS-C005","area_numbers":[19,67],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"D014-LS-C005","Source IDs":"LS-S008","Finding and applicability limits":"The county five-year redemption plan is conditional, requires an initial payment and fee, and can default."},"coordinator_verification_status":"selected_source_or_researcher_scope_checked_controlling_statute_currentness_or_individual_application_held","scoped_source_aliases":["D014-LS-S008"],"coordinator_review":"[internal evidence reference]"},{"claim_id":"D014-LS-C006","area_numbers":[19,67],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"D014-LS-C006","Source IDs":"LS-S010","Finding and applicability limits":"City business-license late-renewal amounts were discovered in official guidance but are not yet independently verified against enacted code."},"coordinator_verification_status":"selected_source_or_researcher_scope_checked_controlling_statute_currentness_or_individual_application_held","scoped_source_aliases":["D014-LS-S010"],"coordinator_review":"[internal evidence reference]"},{"claim_id":"D014-LS-C007","area_numbers":[19,67],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"D014-LS-C007","Source IDs":"LS-S011","Finding and applicability limits":"City TOT penalties and interest are specified in Municipal Code § 5.16.080; assessment and appeal procedures are separately addressed in §§ 5.16.090–.100."},"coordinator_verification_status":"selected_source_or_researcher_scope_checked_controlling_statute_currentness_or_individual_application_held","scoped_source_aliases":["D014-LS-S011"],"coordinator_review":"[internal evidence reference]"},{"claim_id":"D014-LS-C008","area_numbers":[19,67],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"D014-LS-C008","Source IDs":"LS-S011, S012","Finding and applicability limits":"City operational monthly TOT guidance must be reconciled with § 5.16.070's quarterly/default-or-shorter-period language."},"coordinator_verification_status":"selected_source_or_researcher_scope_checked_controlling_statute_currentness_or_individual_application_held","scoped_source_aliases":["D014-LS-S011","D014-LS-S012"],"coordinator_review":"[internal evidence reference]"}],"sources":[{"source_id":"D014-LS-S001","urls":["https://www.ftb.ca.gov/forms/misc/7275.html","https://www.ftb.ca.gov/forms/misc/7275.html?utm_source=chatgpt.com"],"researcher_record":{"Original / supplemental ID":"S030 / D014-LS-S001","Issuer, direct URL and pinpoint":"FTB Publication 7275, https://www.ftb.ca.gov/forms/misc/7275.html — General Information, Interest","Version, scope and actual access":"Revised December 2017; opened/read. Personal income tax NPA, 60-day protest framework. \nFTB.ca.gov"},"coordinator_verification_status":"selected_agency_or_code_passage_checked_currentness_and_application_held","id_normalization":"Parent/scopeddisplaylabelsplitonlyinderivedmetadata;rawcellunchanged.","parent_source_id":"D014-S030","coordinator_check_evidence":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T03:42:48.503172+00:00"},{"source_id":"D014-LS-S002","urls":["https://www.ftb.ca.gov/forms/misc/4058C.html","https://www.ftb.ca.gov/forms/misc/4058C.html?utm_source=chatgpt.com"],"researcher_record":{"Original / supplemental ID":"S030 / D014-LS-S002","Issuer, direct URL and pinpoint":"FTB Publication 4058C, https://www.ftb.ca.gov/forms/misc/4058C.html — Installment agreements R&TC Section 19008","Version, scope and actual access":"Revised December 2017; opened/read. Rejection/termination review and collection protection, subject to conditions. \nFTB.ca.gov"},"coordinator_verification_status":"failed_or_discovery_or_researcher_access_only_full_primary_support_held","id_normalization":"Parent/scopeddisplaylabelsplitonlyinderivedmetadata;rawcellunchanged.","parent_source_id":"D014-S030","coordinator_check_evidence":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T03:42:48.503172+00:00"},{"source_id":"D014-LS-S003","urls":["https://www.ftb.ca.gov/forms/misc/1140.html","https://www.ftb.ca.gov/forms/misc/1140.html?utm_source=chatgpt.com"],"researcher_record":{"Original / supplemental ID":"S030 / D014-LS-S003","Issuer, direct URL and pinpoint":"FTB Publication 1140, https://www.ftb.ca.gov/forms/misc/1140.html — Installment Agreement Rejection","Version, scope and actual access":"Revised December 2017; opened/read. Personal-income-tax collections. \nFTB.ca.gov"},"coordinator_verification_status":"failed_or_discovery_or_researcher_access_only_full_primary_support_held","id_normalization":"Parent/scopeddisplaylabelsplitonlyinderivedmetadata;rawcellunchanged.","parent_source_id":"D014-S030","coordinator_check_evidence":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T03:42:48.503172+00:00"},{"source_id":"D014-LS-S004","urls":[],"researcher_record":{"Original / supplemental ID":"S030 / D014-LS-S004","Issuer, direct URL and pinpoint":"California R&TC §§ 19041–19042 and 19008","Version, scope and actual access":"Exact official legislative section passages not opened. FTB guidance references these authorities; statutory reconciliation remains held."},"coordinator_verification_status":"failed_or_discovery_or_researcher_access_only_full_primary_support_held","id_normalization":"Parent/scopeddisplaylabelsplitonlyinderivedmetadata;rawcellunchanged.","parent_source_id":"D014-S030","coordinator_check_evidence":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T03:42:48.503172+00:00"},{"source_id":"D014-LS-S005","urls":["https://edd.ca.gov/en/payroll_Taxes/Interest_Rate","https://edd.ca.gov/en/payroll_Taxes/Interest_Rate?utm_source=chatgpt.com"],"researcher_record":{"Original / supplemental ID":"S033 / D014-LS-S005","Issuer, direct URL and pinpoint":"EDD, https://edd.ca.gov/en/payroll_Taxes/Interest_Rate — Interest Due on Overdue Amounts Based on Date","Version, scope and actual access":"Opened/read. July–December 2026, 7%; 0.000192 published daily factor. \nedd.ca.gov"},"coordinator_verification_status":"selected_agency_or_code_passage_checked_currentness_and_application_held","id_normalization":"Parent/scopeddisplaylabelsplitonlyinderivedmetadata;rawcellunchanged.","parent_source_id":"D014-S033","coordinator_check_evidence":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T03:42:48.503172+00:00"},{"source_id":"D014-LS-S006","urls":["https://edd.ca.gov/en/payroll_taxes/employer-news/","https://edd.ca.gov/en/payroll_taxes/employer-news/?utm_source=chatgpt.com"],"researcher_record":{"Original / supplemental ID":"S033 / D014-LS-S006","Issuer, direct URL and pinpoint":"EDD, https://edd.ca.gov/en/payroll_taxes/employer-news/ — August 2026","Version, scope and actual access":"Official agency announcement discovered; August 27, 2026 announcement distinguished from July 1 rate-period start. \nedd.ca.gov"},"coordinator_verification_status":"failed_or_discovery_or_researcher_access_only_full_primary_support_held","id_normalization":"Parent/scopeddisplaylabelsplitonlyinderivedmetadata;rawcellunchanged.","parent_source_id":"D014-S033","coordinator_check_evidence":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T03:42:48.503172+00:00"},{"source_id":"D014-LS-S007","urls":["https://octreasurer.gov/property-tax/informationfaqs/important-dates","https://octreasurer.gov/property-tax/informationfaqs/important-dates?utm_source=chatgpt.com"],"researcher_record":{"Original / supplemental ID":"S034 / D014-LS-S007","Issuer, direct URL and pinpoint":"Orange County TTC, https://octreasurer.gov/property-tax/informationfaqs/important-dates — Important Dates, Fiscal Year Begins July 1","Version, scope and actual access":"Opened/read. General secured/unsecured property-tax calendar, penalties and default. \nOC Treasurer-Tax Collector"},"coordinator_verification_status":"selected_agency_or_code_passage_checked_currentness_and_application_held","id_normalization":"Parent/scopeddisplaylabelsplitonlyinderivedmetadata;rawcellunchanged.","parent_source_id":"D014-S034","coordinator_check_evidence":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T03:42:48.503172+00:00"},{"source_id":"D014-LS-S008","urls":["https://www.octreasurer.gov/PaymentPlans","https://www.octreasurer.gov/PaymentPlans?utm_source=chatgpt.com"],"researcher_record":{"Original / supplemental ID":"S034 / D014-LS-S008","Issuer, direct URL and pinpoint":"Orange County TTC, https://www.octreasurer.gov/PaymentPlans — Five Year Payment Plan, FAQs","Version, scope and actual access":"Opened/read. Secured-tax redemption installment eligibility, 20% initial payment, $25 fee, default and power-to-sell restrictions. \nOC Treasurer-Tax Collector"},"coordinator_verification_status":"selected_agency_or_code_passage_checked_currentness_and_application_held","id_normalization":"Parent/scopeddisplaylabelsplitonlyinderivedmetadata;rawcellunchanged.","parent_source_id":"D014-S034","coordinator_check_evidence":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T03:42:48.503172+00:00"},{"source_id":"D014-LS-S009","urls":["https://octreasurer.com/sites/ttc/files/2022-03/5payplan.pdf","https://octreasurer.com/sites/ttc/files/2022-03/5payplan.pdf?utm_source=chatgpt.com"],"researcher_record":{"Original / supplemental ID":"S034 / D014-LS-S009","Issuer, direct URL and pinpoint":"Orange County TTC, https://octreasurer.com/sites/ttc/files/2022-03/5payplan.pdf — Installment Payment Plan of Redemption","Version, scope and actual access":"Official PDF discovered; direct open failed. Version/effective applicability and complete form terms unverified."},"coordinator_verification_status":"failed_or_discovery_or_researcher_access_only_full_primary_support_held","id_normalization":"Parent/scopeddisplaylabelsplitonlyinderivedmetadata;rawcellunchanged.","parent_source_id":"D014-S034","coordinator_check_evidence":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T03:42:48.503172+00:00"},{"source_id":"D014-LS-S010","urls":["https://www.cityoforange.org/our-city/departments/finance/business-license-information/faqs","https://www.cityoforange.org/our-city/departments/finance/business-license-information/faqs?utm_source=chatgpt.com"],"researcher_record":{"Original / supplemental ID":"S035 / D014-LS-S010","Issuer, direct URL and pinpoint":"City of Orange, https://www.cityoforange.org/our-city/departments/finance/business-license-information/faqs — Business License – Renewals","Version, scope and actual access":"Official search result identified 25% monthly late penalty and $50 noncompliance fee; direct open returned 403. Statutory basis held."},"coordinator_verification_status":"failed_or_discovery_or_researcher_access_only_full_primary_support_held","id_normalization":"Parent/scopeddisplaylabelsplitonlyinderivedmetadata;rawcellunchanged.","parent_source_id":"D014-S035","coordinator_check_evidence":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T03:42:48.503172+00:00"},{"source_id":"D014-LS-S011","urls":["https://ecode360.com/43558935","https://ecode360.com/43558935?utm_source=chatgpt.com"],"researcher_record":{"Original / supplemental ID":"S035 / D014-LS-S011","Issuer, direct URL and pinpoint":"City of Orange Municipal Code, https://ecode360.com/43558935 — §§ 5.16.070, 5.16.080, 5.16.090, 5.16.100","Version, scope and actual access":"Opened/read. City TOT reporting, delinquency penalties, interest and assessment/appeal procedures. Ordinance history shown; consolidated code's exact effective snapshot not independently certified. \nCity of Orange, CA"},"coordinator_verification_status":"selected_agency_or_code_passage_checked_currentness_and_application_held","id_normalization":"Parent/scopeddisplaylabelsplitonlyinderivedmetadata;rawcellunchanged.","parent_source_id":"D014-S035","coordinator_check_evidence":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T03:42:48.503172+00:00"},{"source_id":"D014-LS-S012","urls":["https://www.cityoforange.org/our-city/departments/finance/hotel-transient-occupancy-tax","https://www.cityoforange.org/our-city/departments/finance/hotel-transient-occupancy-tax?utm_source=chatgpt.com"],"researcher_record":{"Original / supplemental ID":"S035 / D014-LS-S012","Issuer, direct URL and pinpoint":"City of Orange, https://www.cityoforange.org/our-city/departments/finance/hotel-transient-occupancy-tax — Important Dates","Version, scope and actual access":"Monthly operational schedule discovered; direct open returned 403. Reporting-frequency designation held."},"coordinator_verification_status":"failed_or_discovery_or_researcher_access_only_full_primary_support_held","id_normalization":"Parent/scopeddisplaylabelsplitonlyinderivedmetadata;rawcellunchanged.","parent_source_id":"D014-S035","coordinator_check_evidence":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T03:42:48.503172+00:00"}],"coverage":[{"topic":"FTB NPA 60-day protest","researcher_record":{"Component":"FTB NPA 60-day protest","Status":"Answered at agency-guidance level","Exact missing evidence / next action":"Open enacted R&TC § 19041 and check notice-date rules"},"coordinator_acceptance":"selected_guidance_or_code_scope_checked_remaining_statutory_form_and_designation_holds","coordinator_review":"[internal evidence reference]"},{"topic":"FTB NPA finality","researcher_record":{"Component":"FTB NPA finality","Status":"Partial","Exact missing evidence / next action":"Open R&TC § 19042; verify applicable notice and protest facts"},"coordinator_acceptance":"selected_guidance_or_code_scope_checked_remaining_statutory_form_and_designation_holds","coordinator_review":"[internal evidence reference]"},{"topic":"FTB installment rejection review","researcher_record":{"Component":"FTB installment rejection review","Status":"Partial","Exact missing evidence / next action":"Open current R&TC § 19008 and procedural regulations"},"coordinator_acceptance":"selected_guidance_or_code_scope_checked_remaining_statutory_form_and_designation_holds","coordinator_review":"[internal evidence reference]"},{"topic":"EDD Q3–Q4 2026 rate","researcher_record":{"Component":"EDD Q3–Q4 2026 rate","Status":"Answered for published rate","Exact missing evidence / next action":"Preserve exact rate period"},"coordinator_acceptance":"selected_guidance_or_code_scope_checked_remaining_statutory_form_and_designation_holds","coordinator_review":"[internal evidence reference]"},{"topic":"EDD compounding and statutory authority","researcher_record":{"Component":"EDD compounding and statutory authority","Status":"Partial","Exact missing evidence / next action":"Verify governing CUIC/R&TC provisions and account-specific posting"},"coordinator_acceptance":"selected_guidance_or_code_scope_checked_remaining_statutory_form_and_designation_holds","coordinator_review":"[internal evidence reference]"},{"topic":"County first/second installments","researcher_record":{"Component":"County first/second installments","Status":"Answered as general schedule","Exact missing evidence / next action":"Verify tax-year bill and holiday adjustment"},"coordinator_acceptance":"selected_guidance_or_code_scope_checked_remaining_statutory_form_and_designation_holds","coordinator_review":"[internal evidence reference]"},{"topic":"County default/redemption charges","researcher_record":{"Component":"County default/redemption charges","Status":"Partial","Exact missing evidence / next action":"Verify enacted R&TC provisions and applicable fiscal year"},"coordinator_acceptance":"selected_guidance_or_code_scope_checked_remaining_statutory_form_and_designation_holds","coordinator_review":"[internal evidence reference]"},{"topic":"County five-year plan","researcher_record":{"Component":"County five-year plan","Status":"Partial","Exact missing evidence / next action":"Obtain readable current application and reconcile statutory eligibility"},"coordinator_acceptance":"selected_guidance_or_code_scope_checked_remaining_statutory_form_and_designation_holds","coordinator_review":"[internal evidence reference]"},{"topic":"County power to sell","researcher_record":{"Component":"County power to sell","Status":"Partial","Exact missing evidence / next action":"Verify statutory timeline, notices and special-assessment exceptions"},"coordinator_acceptance":"selected_guidance_or_code_scope_checked_remaining_statutory_form_and_designation_holds","coordinator_review":"[internal evidence reference]"},{"topic":"City business-license renewal penalty","researcher_record":{"Component":"City business-license renewal penalty","Status":"Partial","Exact missing evidence / next action":"Open controlling Orange Municipal Code chapter and effective amendments"},"coordinator_acceptance":"selected_guidance_or_code_scope_checked_remaining_statutory_form_and_designation_holds","coordinator_review":"[internal evidence reference]"},{"topic":"City business-license noncompliance fee","researcher_record":{"Component":"City business-license noncompliance fee","Status":"Partial","Exact missing evidence / next action":"Verify enacted fee authority and applicability"},"coordinator_acceptance":"selected_guidance_or_code_scope_checked_remaining_statutory_form_and_designation_holds","coordinator_review":"[internal evidence reference]"},{"topic":"City TOT first/second penalties","researcher_record":{"Component":"City TOT first/second penalties","Status":"Answered for opened code","Exact missing evidence / next action":"Verify ordinance version and actual delinquency trigger"},"coordinator_acceptance":"selected_guidance_or_code_scope_checked_remaining_statutory_form_and_designation_holds","coordinator_review":"[internal evidence reference]"},{"topic":"City TOT interest/fraud penalty","researcher_record":{"Component":"City TOT interest/fraud penalty","Status":"Answered for opened code","Exact missing evidence / next action":"Verify case-specific facts and relevant exemptions"},"coordinator_acceptance":"selected_guidance_or_code_scope_checked_remaining_statutory_form_and_designation_holds","coordinator_review":"[internal evidence reference]"},{"topic":"City TOT reporting frequency","researcher_record":{"Component":"City TOT reporting frequency","Status":"Unresolved conflict","Exact missing evidence / next action":"Obtain Tax Administrator's applicable shorter-period designation"},"coordinator_acceptance":"selected_guidance_or_code_scope_checked_remaining_statutory_form_and_designation_holds","coordinator_review":"[internal evidence reference]"},{"topic":"City TOT assessment/hearing/appeal","researcher_record":{"Component":"City TOT assessment/hearing/appeal","Status":"Partial","Exact missing evidence / next action":"Confirm notice service, operative ordinance and administrative process"},"coordinator_acceptance":"selected_guidance_or_code_scope_checked_remaining_statutory_form_and_designation_holds","coordinator_review":"[internal evidence reference]"},{"topic":"Statewide applicability","researcher_record":{"Component":"Statewide applicability","Status":"Excluded","Exact missing evidence / next action":"County/city provisions cannot establish statewide rules"},"coordinator_acceptance":"selected_guidance_or_code_scope_checked_remaining_statutory_form_and_designation_holds","coordinator_review":"[internal evidence reference]"},{"topic":"D014 parent A019/A067 acceptance","researcher_record":{"Component":"D014 parent A019/A067 acceptance","Status":"Not accepted","Exact missing evidence / next action":"Separate complete source-and-claim review required"},"coordinator_acceptance":"selected_guidance_or_code_scope_checked_remaining_statutory_form_and_designation_holds","coordinator_review":"[internal evidence reference]"}],"annotations":{},"corrections":[],"resolved_corrections":[],"review_history":[]}