reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 45851 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 45851.

45851.  The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
CA Rev & Tax Code § 45852 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 45852.

45852.  The board may make such examinations of the books and records of any fee payer as it may deem necessary in carrying out this part.(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
CA Rev & Tax Code § 45853 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 45853.

45853.  The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties under this part.(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
CA Rev & Tax Code § 45854 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 45854.

45854.  A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing or personal service in accordance with any requirement of this part for the giving of a notice. Unless otherwise specifically required, any notice provided by this part to be mailed or served may be given either by mailing or by personal service in the manner provided for giving notice of a deficiency determination.(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
CA Rev & Tax Code § 45855 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 45855.

45855.  Any information regarding solid wastes which is available to the board shall be made available to the Department of Resources Recycling and Recovery.(Amended by Stats. 2010, Ch. 654, Sec. 24. (SB 1494) Effective January 1, 2011.)
CA Rev & Tax Code § 45855.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 45855.5.

45855.5.  (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 3 (commencing with Section 45151), or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly does either of the following, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned no more than one year, or both, together with the costs of prosecution:(1) Discloses any information furnished to him or her for, or in connection with, the preparation of the return.(2) Uses that information for any purpose other than to prepare, or assist in preparing, the return.(b) Subdivision (a) shall not apply to disclosure of information if that disclosure is made pursuant to the person’s consent or pursuant to a subpoena, court order, or other compulsory legal process.(Added by Stats. 2000, Ch. 1052, Sec. 70. Effective January 1, 2001.)
CA Rev & Tax Code § 45855.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 45855.6.

45855.6.  (a) The board shall determine which feepayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its auditing resources and the maximum effectiveness of the program.(b) A feepayer is not required to participate in the managed audit program.(Added by Stats. 2014, Ch. 105, Sec. 36. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 45855.6.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 45855.6.1.

45855.6.1.  A feepayer’s account is eligible for the managed audit program only if the feepayer meets all of the following criteria:(a) The feepayer’s business or activities involve few or no statutory exemptions.(b) The feepayer’s business or activities involve a single or a small number of clearly defined taxability or liability issues.(c) The feepayer is subject to the fee imposed pursuant to Section 48000 of the Public Resources Code and agrees to participate in the managed audit program.(d) The feepayer has the resources to comply with the managed audit instructions provided by the board.(Added by Stats. 2014, Ch. 105, Sec. 37. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 45855.6.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 45855.6.2.

45855.6.2.  (a) If the board selects a feepayer’s account for a managed audit, all of the following apply:(1) The board shall identify all of the following:(A) The audit period covered by the managed audit.(B) The types of transactions or activities covered by the managed audit.(C) The specific procedures that the feepayer is to follow in determining any liability.(D) The records to be reviewed by the feepayer.(E) The manner in which the types of transactions or activities are to be scheduled for review.(F) The time period for completion of the managed audit.(G) The time period for the payment of the liability and interest.(H) Any other criteria that the board may require for completion of the managed audit.(2) The feepayer shall:(A) Examine its books and records to determine if it has any unreported liability for the audit period.(B) Make available to the board for verification all computations and books and records examined pursuant to subparagraph (A).(b) The information provided by the feepayer pursuant to paragraph (2) of subdivision (a) is the same information that is required for the completion of any other audit that the board may conduct.(Added by Stats. 2014, Ch. 105, Sec. 38. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 45855.6.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 45855.6.3.

45855.6.3.  Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 45852.(Added by Stats. 2014, Ch. 105, Sec. 39. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 45855.6.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 45855.6.4.

45855.6.4.  Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would otherwise be imposed for liabilities covered by the audit period. Payment of the liabilities and interest shall be made within the time period specified by the board. If the requirements for the managed audit are not satisfied, the board may proceed to examine the records of the feepayer in a manner to be determined by the board under law.(Added by Stats. 2014, Ch. 105, Sec. 40. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 45856 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 45856.

45856.  The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.(Added by Stats. 1992, Ch. 438, Sec. 14. Effective January 1, 1993.)
CA Rev & Tax Code § 45857 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 45857.

45857.  (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution of fee payer complaints and problems, including any fee payer complaints regarding unsatisfactory treatment of fee payers by board employees, and staying actions where fee payers have suffered or will suffer irreparable loss as the result of those actions. Applicable statutes of limitation shall be tolled during the pendency of a stay. Any penalties and interest that would otherwise accrue shall not be affected by the granting of a stay.(b) The advocate shall report directly to the executive officer of the board.(Added by Stats. 1992, Ch. 438, Sec. 14. Effective January 1, 1993.)
CA Rev & Tax Code § 45858 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 45858.

45858.  (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups:(1) Fee payers newly registered with the board.(2) Board audit and compliance staff.(b) The education and information program shall include all of the following:(1) A program of written communication with newly registered fee payers explaining in simplified terms their duties and responsibilities.(2) Participation in seminars and similar programs organized by federal, state, and local agencies.(3) Revision of fee payer educational materials currently produced by the board that explain the most common areas of fee payer nonconformance in simplified terms.(4) Implementation of a continuing education program for audit and compliance personnel to include the application of new legislation to fee payer activities and areas of recurrent fee payer noncompliance or inconsistency of administration.(c) Electronic media used pursuant to this section shall not represent the voice, picture, or name of members of the board or of the Controller.(Amended by Stats. 1999, Ch. 929, Sec. 55. Effective January 1, 2000.)
CA Rev & Tax Code § 45859 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 45859.

45859.  The board shall conduct an annual hearing before the full board where industry representatives and individual fee payers are allowed to present their proposals on changes to the Integrated Waste Management Fee Law which may further improve voluntary compliance and the relationship between fee payers and the government.(Amended by Stats. 1993, Ch. 656, Sec. 52. Effective October 1, 1993.)
CA Rev & Tax Code § 45860 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 45860.

45860.  The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the board and fee payers. As appropriate, statements shall be provided to fee payers with the initial notice of audit, the notice of proposed additional fees, any subsequent notice of fees due, or other substantive notices. Additionally, the board shall include this language for statements in the annual fee information bulletins that are mailed to taxpayers.(Added by Stats. 1992, Ch. 438, Sec. 14. Effective January 1, 1993.)
CA Rev & Tax Code § 45861 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 45861.

45861.  (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following:(1) To evaluate individual officers or employees.(2) To impose or suggest production quotas or goals, other than quotas or goals with respect to accounts receivable.(b) The board shall certify in its annual report submitted pursuant to Section 15616 of the Government Code that revenue collected or assessed is not used in a manner prohibited by subdivision (a).(c) Nothing in this section shall prohibit the setting of goals and the evaluation of performance with respect to productivity and the efficient use of time.(Added by Stats. 1992, Ch. 438, Sec. 14. Effective January 1, 1993.)
CA Rev & Tax Code § 45862 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 45862.

45862.  The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with fee payers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate.(Amended by Stats. 1993, Ch. 589, Sec. 170. Effective January 1, 1994.)
CA Rev & Tax Code § 45863 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 45863.

45863.  The board shall, in cooperation with the Department of Resources Recycling and Recovery, the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve petitions for redetermination and claims for refunds. The plan shall include the determination of standard timeframes and special review of cases which take more time than the appropriate standard timeframe.(Amended by Stats. 2010, Ch. 654, Sec. 25. (SB 1494) Effective January 1, 2011.)
CA Rev & Tax Code § 45864 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 45864.

45864.  Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following:(a) Any conference shall be held at a reasonable time at a board office that is convenient to the taxpayer.(b) The conference may be recorded only if prior notice is given to the fee payer and the fee payer is entitled to receive a copy of the recording.(c) The fee payer shall be informed prior to any conference that he or she has a right to have present at the conference his or her attorney, accountant, or other designated agent.(Added by Stats. 1992, Ch. 438, Sec. 14. Effective January 1, 1993.)
CA Rev & Tax Code § 45865 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 45865.

45865.  (a) Every fee payer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met:(1) The fee payer files a claim for the fee and expenses with the board within one year of the date the decision of the board becomes final.(2) The board, in its sole discretion, finds that the action taken by the board staff was unreasonable.(3) The board decides that the fee payer be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the board in its sole discretion.(b) To determine whether the board staff has been unreasonable, the board shall consider whether the board staff has established that its position was substantially justified.(c) The amount of reimbursed fees and expenses shall be limited to the following:(1) Fees and expenses incurred after the date of the notice of determination, jeopardy determination, or a claim for refund.(2) If the board finds that the staff was unreasonable with respect to certain issues but reasonable with respect to other issues, the amount of reimbursed fees and expenses shall be limited to those that relate to the issues where the staff was unreasonable.(d) Any proposed award by the board pursuant to subdivision (a) shall be available as a public record for at least 10 days prior to the effective date of the award.(e) The amendments to this section by the act adding this subdivision shall be operative for claims filed on or after January 1, 2000.(Amended by Stats. 2000, Ch. 1052, Sec. 71. Effective January 1, 2001.)
CA Rev & Tax Code § 45866 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 45866.

45866.  (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for nontax administration related purposes.(b) Any person violating subdivision (a) shall be subject to disciplinary action in accordance with the State Civil Service Act, including dismissal from office or discharge from employment.(c) This section shall not apply with respect to any otherwise lawful investigation concerning organized crime activities.(d) The provisions of this section are not intended to prohibit, restrict, or prevent the exchange of information where the person is being investigated for multiple violations which include integrated waste management fee violations.(e) For the purposes of this section:(1) “Investigation” means any oral or written inquiry directed to any person, organization, or governmental agency.(2) “Surveillance” means the monitoring of persons, places, or events by means of electronic interception, overt or covert observations, or photography, and the use of informants.(Amended by Stats. 1993, Ch. 656, Sec. 54. Effective October 1, 1993.)
CA Rev & Tax Code § 45868.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 45868.5.

45868.5.  (a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the taxpayer if the board determines any one of the following:(1) The levy on the property was not in accordance with the law.(2) The taxpayer has entered into and is in compliance with an installment payment agreement pursuant to Section 45609 to satisfy the tax liability for which the levy was imposed, unless that or another agreement allows for the levy.(3) The return of the property will facilitate the collection of the tax liability or will be in the best interest of the state and the taxpayer.(b) Property returned under paragraphs (1) and (2) of subdivision (a) is subject to the provisions of Section 45870.(Added by Stats. 1999, Ch. 929, Sec. 57. Effective January 1, 2000.)
CA Rev & Tax Code § 45869 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 45869.

45869.  Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure shall be adjusted for purposes of enforcing the collection of debts under this part to reflect changes in the California Consumer Price Index whenever the change is more than 5 percent higher than any previous adjustment.(Amended by Stats. 1993, Ch. 589, Sec. 172. Effective January 1, 1994.)
CA Rev & Tax Code § 45870 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 45870.

45870.  (a) A feepayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the feepayer as the direct result of an erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action by the board. Bank and third-party charges include a financial institution’s or third party’s customary charge for complying with the levy or notice to withhold instructions and reasonable charges for overdrafts that are a direct consequence of the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action. The charges are those paid by the feepayer and not waived or reimbursed by the financial institution or third party. Each claimant applying for reimbursement shall file a claim with the board that shall be in a form as may be prescribed by the board. In order for the board to grant a claim, the board shall determine that both of the following conditions have been satisfied:(1) The erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action was caused by board error.(2) Prior to the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action, the feepayer responded to all contacts by the board and provided the board with any requested information or documentation sufficient to establish the feepayer’s position. This provision may be waived by the board for reasonable cause.(b) Claims pursuant to this section shall be filed within 90 days from the date the bank and third-party charges were incurred by the feepayer. Within 30 days from the date the claim is received, the board shall respond to the claim. If the board denies the claim, the feepayer shall be notified in writing of the reason or reasons for the denial of the claim.(Amended by Stats. 2013, Ch. 253, Sec. 8. (SB 442) Effective January 1, 2014.)