reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 19172.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 4 - Payments and Assessments|ARTICLE 7 - Penalties and Additions to Tax|Section 19172.5.

19172.5.  (a) In addition to the penalty imposed by Section 19706, if any “S” corporation required to file a return under Section 18601 for any taxable year fails to file the return at the time prescribed therefor (determined with regard to any extension of time for filing), or files a return that fails to show the information required under Section 18601, then that “S” corporation shall be liable for a penalty determined under subdivision (b) for each month (or fraction thereof) during which that failure continues (but not to exceed 12 months), unless that failure is due to reasonable cause.(b) (1) For purposes of subdivision (a), the amount determined under this subdivision for any month is the product of the following:(2) Eighteen dollars ($18), multiplied by the number of persons who were shareholders in the “S” corporation during any part of the taxable year.(c) The penalty imposed by subdivision (a) shall be assessed against the “S” corporation.(d) Article 3 (commencing with Section 19031), relating to deficiency assessments, shall not apply with respect to the assessment or collection of any penalty imposed by subdivision (a).(e) This section shall apply to returns required to be filed after the effective date of the act adding this section.(Added by Stats. 2010, Ch. 14, Sec. 49. (SB 401) Effective January 1, 2011.)
CA Rev & Tax Code § 19173 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 4 - Payments and Assessments|ARTICLE 7 - Penalties and Additions to Tax|Section 19173.

19173.  (a) A penalty shall be imposed under this part for failure to maintain lists of advisees with respect to reportable transactions and shall be determined in accordance with Section 6708 of the Internal Revenue Code, except as otherwise provided.(b) If a material advisor fails to meet the requirements of subdivision (d) of Section 18648 with respect to a listed transaction, as defined in Section 6707A(c)(2) of the Internal Revenue Code, an additional penalty shall be imposed equal to the greater of:(1) One hundred thousand dollars ($100,000).(2) Fifty percent of the gross income that the material advisor derived from that activity.(c) A penalty imposed under this section does not apply if it is shown that the additional information required under paragraph (1) of subdivision (d) of Section 18648 was not identified in a Franchise Tax Board notice issued prior to the date the transaction or shelter was entered into.(d) The penalty imposed by subdivision (a) shall be assessed against the person required to maintain or provide a list under Section 18648. The penalty may be assessed at any time during the period ending eight years after the failure has occurred.(e) (1) The Chief Counsel of the Franchise Tax Board may rescind all or any portion of any penalty imposed by this section with respect to a list required to be maintained or provided under Section 18648, if all of the following apply:(A) The violation is with respect to a reportable transaction, other than a listed transaction, as defined in Section 6707A(c)(2) of the Internal Revenue Code.(B) The person on whom the penalty is imposed has a history of complying with the requirements of this part and Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001).(C) It is shown that the violation is due to an unintentional mistake of fact.(D) Imposing the penalty would be against equity and good conscience.(E) Rescinding the penalty would promote compliance with the requirements of this part and Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) and effective tax administration.(2) The exercise of authority under paragraph (1) shall be at the sole discretion of the Chief Counsel of the Franchise Tax Board and may not be delegated.(3) Notwithstanding any other law or rule of law, any determination under this subdivision may not be reviewed in any administrative or judicial proceeding.(f) Article 3 (commencing with Section 19031) of this chapter (relating to deficiency assessments) shall not apply with respect to the assessment or collection of any penalty imposed by subdivision (a).(g) The penalty imposed by this section is in addition to any penalty imposed under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part.(Amended by Stats. 2005, Ch. 691, Sec. 47.4. Effective October 7, 2005.)
CA Rev & Tax Code § 19175 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 4 - Payments and Assessments|ARTICLE 7 - Penalties and Additions to Tax|Section 19175.

19175.  (a) In addition to the penalty imposed by Section 19183 (relating to failure to file information returns), if any person or entity fails to report amounts paid as remuneration for personal services as required under Section 13050 of the Unemployment Insurance Code or Section 18631 on the date prescribed therefor (determined with regard to any extension of time for filing), that person or entity may be liable for a penalty determined under subdivision (b).(b) For purposes of subdivision (a), the amount determined under this subdivision is the maximum rate under Section 17041 multiplied by the unreported amounts paid as remuneration for personal services.(c) The penalty imposed by subdivision (a) shall be assessed against that person or entity required to file a return under Section 13050 of the Unemployment Insurance Code or Section 18631.(d) Article 3 (commencing with Section 19031) of this chapter (relating to deficiency assessments) shall not apply with respect to the assessment or collection of any penalty imposed by subdivision (a).(e) The penalty imposed under subdivision (a) shall be in lieu of the penalty imposed under Section 13052.5 of the Unemployment Insurance Code (relating to unreported compensation). In the event that a penalty is imposed under this section and Section 13052.5 of the Unemployment Insurance Code, only the penalty imposed under Section 13052.5 of the Unemployment Insurance Code shall apply.(Amended by Stats. 2007, Ch. 156, Sec. 2. Effective January 1, 2008.)
CA Rev & Tax Code § 19176 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 4 - Payments and Assessments|ARTICLE 7 - Penalties and Additions to Tax|Section 19176.

19176.  (a) In addition to any criminal penalty provided by law if:(1) Any individual makes a statement under Section 13040, 13041, or 13042 of the Unemployment Insurance Code which results in a decrease in the amounts deducted and withheld under Division 6 (commencing with Section 13000) of the Unemployment Insurance Code; and(2) As of the time the statement was made, there was no reasonable basis for the statement, the individual shall pay a penalty of five hundred dollars ($500) for the statement. Any penalty so imposed shall be paid upon notice and demand from the Franchise Tax Board and shall be collected as a tax.(b) The Franchise Tax Board may waive (in whole or in part) the penalty imposed under subdivision (a) if the taxes imposed under Part 10 (commencing with Section 17001) with respect to the individual for the taxable year are equal to or less than the sum of both of the following:(1) The credits against those taxes allowed by Chapter 2 (commencing with Section 17041) of Part 10 and Section 19002.(2) The payments of estimated tax which are considered payments on account of those taxes.(c) This section supersedes Section 13101 of the Unemployment Insurance Code and shall apply to acts and failures to act after December 31, 1981.(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
CA Rev & Tax Code § 19177 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 4 - Payments and Assessments|ARTICLE 7 - Penalties and Additions to Tax|Section 19177.

19177.  A penalty shall be imposed for promoting abusive tax shelters and shall be determined in accordance with the provisions of Section 6700 of the Internal Revenue Code, except as otherwise provided.(Amended by Stats. 2005, Ch. 691, Sec. 47.5. Effective October 7, 2005.)
CA Rev & Tax Code § 19178 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 4 - Payments and Assessments|ARTICLE 7 - Penalties and Additions to Tax|Section 19178.

19178.  A penalty shall be imposed for aiding and abetting understatement of tax liability. The penalty shall be determined in accordance with Section 6701 of the Internal Revenue Code.(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
CA Rev & Tax Code § 19180 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 4 - Payments and Assessments|ARTICLE 7 - Penalties and Additions to Tax|Section 19180.

19180.  (a) In any proceeding involving the issue of whether or not any person is liable for a penalty under Section 19177, 19178, or 19179, the burden of proof with respect to that issue shall be on the Franchise Tax Board.(b) Sections 19041 to 19049, inclusive, (relating to deficiency procedures) shall not apply with respect to the assessment or collection of the penalties provided by Section 19177, 19178, or 19179.(c) (1) If, within 30 days after the day on which notice and demand of any penalty under Section 19177 or 19178 is made against any person, that person pays an amount which is not less than 15 percent of the amount of that penalty and files a claim for refund of the amount so paid, no levy or proceeding in court for the collection of the remainder of that penalty shall be made, begun, or prosecuted until the final resolution of a proceeding begun as provided in paragraph (2). Notwithstanding Section 19381, the beginning of that proceeding or levy during the time that prohibition is in force may be enjoined by a proceeding in the superior court. Nothing in this paragraph shall be construed to prohibit any counterclaim for the remainder of that penalty in a proceeding begun as provided in paragraph (2).(2) If, within 30 days after the day on which the claim for refund of any partial payment of any penalty under Section 19177 or 19178 is denied (or, if earlier, within 30 days after the expiration of six months after the day on which a claim for refund was filed), the person fails to begin a proceeding in the superior court for the determination of the liability for that penalty, paragraph (1) shall cease to apply with respect to that penalty, effective on the day following the close of the applicable 30-day period referred to in this paragraph.(3) The running of the period of limitations provided in Section 19371 on the collection by levy or by a proceeding in court in respect of any penalty described in paragraph (1) shall be suspended for the period during which the Franchise Tax Board is prohibited from collecting by levy or a proceeding in court.(Amended by Stats. 2002, Ch. 374, Sec. 6. Effective January 1, 2003.)
CA Rev & Tax Code § 19181 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 4 - Payments and Assessments|ARTICLE 7 - Penalties and Additions to Tax|Section 19181.

19181.  A penalty shall be imposed for failing to meet the requirements of Section 18649, relating to original issue discount reporting requirements with respect to any person subject to tax under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001). The penalty shall be determined in accordance with Section 6706 of the Internal Revenue Code.(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
CA Rev & Tax Code § 19182 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 4 - Payments and Assessments|ARTICLE 7 - Penalties and Additions to Tax|Section 19182.

19182.  (a) A penalty shall be imposed for failure to furnish information pursuant to Section 18628 and shall be determined in accordance with Section 6707 of the Internal Revenue Code, relating to failure to furnish information regarding reportable transactions, except as otherwise provided.(b) Article 3 (commencing with Section 19031) of this chapter (relating to deficiency assessments) does not apply in respect of the assessment or collection of any penalty imposed under this section.(c) A penalty under this section does not apply if it is shown that the additional information required under paragraph (2) of subdivision (d) of Section 18628 was not identified in a Franchise Tax Board notice issued prior to the date the transaction or shelter was entered into.(d) The provisions of subdivision (e) of Section 19173, relating to the rescission of the penalty by the Chief Counsel of the Franchise Tax Board, shall apply to any penalty imposed by this section.(Amended by Stats. 2005, Ch. 691, Sec. 47.7. Effective October 7, 2005.)
CA Rev & Tax Code § 19182.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 4 - Payments and Assessments|ARTICLE 7 - Penalties and Additions to Tax|Section 19182.5.

19182.5.  (a) A penalty shall be imposed for failing to meet the requirements of Section 18648.5 and the penalty amount shall be determined in accordance with Section 6714 of the Internal Revenue Code.(b) No penalty shall be imposed under paragraph (1) upon a showing that the requirements in Section 6115 of the Internal Revenue Code have been met with respect to that contribution for federal purposes.(c) The provisions of this section shall apply to quid pro quo contributions made on or after January 1, 1997.(Added by Stats. 1997, Ch. 611, Sec. 61. Effective October 3, 1997.)
CA Rev & Tax Code § 19184 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 4 - Payments and Assessments|ARTICLE 7 - Penalties and Additions to Tax|Section 19184.

19184.  (a) A penalty of fifty dollars ($50) shall be imposed for each failure, unless it is shown that the failure is due to reasonable cause, by any person required to file who fails to file a report at the time and in the manner required by any of the following provisions:(1) Subdivision (c) of Section 17507, relating to individual retirement accounts.(2) Section 220(h) of the Internal Revenue Code, relating to medical savings accounts for taxable years beginning on or after January 1, 1997.(3) Subdivision (b) of Section 17140.3 or subdivision (b) of Section 23711 relating to qualified tuition programs.(4) Subdivision (e) of Section 23712, relating to Coverdell education savings accounts.(b) (1) Any individual who:(A) Is required to furnish information under Section 17508 as to the amount designated nondeductible contributions made for any taxable year, and(B) Overstates the amount of those contributions made for that taxable year, shall pay a penalty of one hundred dollars ($100) for each overstatement unless it is shown that the overstatement is due to reasonable cause.(2) Any individual who fails to file a form required to be filed by the Franchise Tax Board under Section 17508 shall pay a penalty of fifty dollars ($50) for each failure unless it is shown that the failure is due to reasonable cause.(c) Article 3 (commencing with Section 19031) of this chapter (relating to deficiency assessments) shall not apply in respect of the assessment or collection of any penalty imposed under this section.(Amended by Stats. 2005, Ch. 691, Sec. 48. Effective October 7, 2005.)
CA Rev & Tax Code § 19185 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 4 - Payments and Assessments|ARTICLE 7 - Penalties and Additions to Tax|Section 19185.

19185.  (a) Section 6695A of the Internal Revenue Code, relating to substantial and gross valuation misstatements attributable to incorrect appraisals, shall apply, except as otherwise provided.(b) This section shall apply to appraisals with respect to returns or submissions filed on or after January 1, 2011. (Added by Stats. 2010, Ch. 14, Sec. 51. (SB 401) Effective January 1, 2011.)
CA Rev & Tax Code § 19186 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 4 - Payments and Assessments|ARTICLE 7 - Penalties and Additions to Tax|Section 19186.

19186.  (a) Section 6720B of the Internal Revenue Code, relating to the fraudulent identification of exempt use property, shall apply, except as otherwise provided.(b) This section shall apply to identifications made after January 1, 2011.(Added by Stats. 2010, Ch. 14, Sec. 52. (SB 401) Effective January 1, 2011.)
CA Rev & Tax Code § 19187 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 4 - Payments and Assessments|ARTICLE 7 - Penalties and Additions to Tax|Section 19187.

19187.  (a) The Franchise Tax Board shall include with each notice imposing a penalty under this part information that contains the name of the penalty, the section of this part under which the penalty is imposed, and a description of the computation of the penalty. Upon the request of the taxpayer, the Franchise Tax Board shall also provide a computation of the penalty imposed.(b) (1) No penalty under this part shall be imposed unless the initial determination of the imposition of the penalty is personally approved in writing by the immediate supervisor of the individual making that determination or a higher level official as designated by the executive officer, or his or her delegee.(2) Paragraph (1) shall not apply to any of the following:(A) Any addition to tax under Sections 19131, 19132, 19136, or 19142.(B) Any other penalty automatically calculated through electronic means.(C) Any penalty resulting from a change or correction by the Commissioner of Internal Revenue or other officer of the United States or other competent authority required to be reported under subdivision (a) of Section 18622.(c) For purposes of this section, “penalty” includes any addition to tax or any additional amount.(d) This section shall apply to notices issued and penalties imposed after December 31, 2001.(Added by Stats. 1999, Ch. 931, Sec. 20. Effective October 10, 1999.)
CA Rev & Tax Code § 19193 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 4 - Payments and Assessments|ARTICLE 8 - Voluntary Disclosure Program|Section 19193.

19193.  Nothing in this article shall be construed to mean that by accepting and signing a voluntary disclosure agreement the Franchise Tax Board abdicates the right and authority to examine returns and determine the correct amount of tax for any of the taxable years covered by the voluntary disclosure period agreed upon and to assess any additional tax, penalty, or interest owed as a result of that examination.(Amended by Stats. 2000, Ch. 862, Sec. 32. Effective January 1, 2001.)
CA Rev & Tax Code § 19201 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 5 - Collection of Tax|ARTICLE 1 - Judgment for Tax|Section 19201.

19201.  If any amount due under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or any amount that may be collected by the Franchise Tax Board as though it were a tax, is not paid, the Franchise Tax Board may file in the Office of the Clerk of the Court of Sacramento County, or any other county, a certificate specifying the amount due, the name and last known address of the taxpayer liable for the amount due, and the fact that the Franchise Tax Board has complied with all provisions of the law in the computation and levy of the amount due, and a request that judgment be entered against the taxpayer in the amount set forth in the certificate.(Amended by Stats. 2016, Ch. 366, Sec. 24. (SB 974) Effective January 1, 2017.)
CA Rev & Tax Code § 19202 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 5 - Collection of Tax|ARTICLE 1 - Judgment for Tax|Section 19202.

19202.  The clerk of the court immediately upon the filing of the certificate shall enter a judgment for the people of the State of California against the taxpayer in the amount set forth in the certificate. The clerk of the court may file the judgment in a loose-leaf book entitled “Personal Income Tax Judgments” or “Bank and Corporation Tax Judgments,” as appropriate.(Amended by Stats. 2016, Ch. 366, Sec. 25. (SB 974) Effective January 1, 2017.)
CA Rev & Tax Code § 19203 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 5 - Collection of Tax|ARTICLE 1 - Judgment for Tax|Section 19203.

19203.  An abstract or a copy of the judgment may be recorded with the county recorder of any county. From the time of the recording, the amount set forth constitutes a lien upon all real property of the taxpayer in the county, owned by the taxpayer or afterward and before the lien expires acquired by the taxpayer. Such lien has the force, effect, and priority of a judgment lien and continues for 10 years from the date of the recording unless sooner released or otherwise discharged.(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
CA Rev & Tax Code § 19204 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 5 - Collection of Tax|ARTICLE 1 - Judgment for Tax|Section 19204.

19204.  Within 10 years from the date of the recording or within 10 years from the date of the last extension of the lien in the manner provided in this section, the lien may be extended by recording in the office of the county recorder of any county an abstract or copy of the judgment. From the time of the recording the lien extends to the property in the county for 10 years unless sooner released or otherwise discharged.(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
CA Rev & Tax Code § 19205 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 5 - Collection of Tax|ARTICLE 1 - Judgment for Tax|Section 19205.

19205.  Execution shall issue upon the judgment upon request of the Franchise Tax Board in the same manner as execution may issue upon other judgments, and sales shall be held under the execution as prescribed in the Code of Civil Procedure.(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)