reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 41135 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 2 - Disposition of Proceeds|Section 41135.

41135.  All amounts required to be paid to the state under this part shall be paid to the department in the form of remittances payable to the California Department of Tax and Fee Administration. The department shall transmit the payments to the State Treasurer to be deposited in the State Treasury to the credit of the State Emergency Telephone Number Account in the General Fund, which is hereby created.(Amended by Stats. 2019, Ch. 54, Sec. 37. (SB 96) Effective July 1, 2019.)
CA Rev & Tax Code § 41136 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 2 - Disposition of Proceeds|Section 41136.

41136.  From the funds in the State Emergency Telephone Number Account, all amounts of the surcharge collected shall, when appropriated by the Legislature, be spent solely for the following purposes:(a) To pay refunds authorized by this part.(b) To pay the department for the cost of the administration of this part.(c) To pay the Office of Emergency Services for its costs in administration of the “911” emergency telephone number system.(d) To pay bills submitted to the Office of Emergency Services by service suppliers or communications equipment companies for the installation of, and ongoing expenses for, the following communications services supplied to local agencies in connection with the “911” emergency phone number system:(1) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(2) A basic system with telephone central office identification.(3) A system employing automatic call routing.(4) Approved incremental costs.(e) To pay claims of local agencies for approved incremental costs, not previously compensated for by another governmental agency.(f) To pay claims of local agencies for incremental costs and amounts, not previously compensated for by another governmental agency, incurred prior to the effective date of this part, for the installation and ongoing expenses for the following communication services supplied in connection with the “911” emergency telephone number system:(1) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(2) A basic system with telephone central office identification.(3) A system employing automatic call routing.(4) Approved incremental costs. Incremental costs shall not be allowed unless the costs are concurred in by the Office of Emergency Services.(Amended by Stats. 2019, Ch. 54, Sec. 38. (SB 96) Effective July 1, 2019.)
CA Rev & Tax Code § 41136.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 2 - Disposition of Proceeds|Section 41136.1.

41136.1.  For each fiscal year, moneys in the State Emergency Telephone Number Account not appropriated for a purpose specified in Section 41136 shall be held in trust for future appropriation for upcoming, planned “911” emergency telephone number projects that have been approved by the Office of Emergency Services, even if the projects have not yet commenced.(Amended by Stats. 2013, Ch. 28, Sec. 82. (SB 71) Effective June 27, 2013. Operative July 1, 2013, by Sec. 93 of Ch. 28.)
CA Rev & Tax Code § 41137 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 2 - Disposition of Proceeds|Section 41137.

41137.  The Office of Emergency Services shall pay, from funds appropriated from the State Emergency Telephone Number Account by the Legislature, as provided in Section 41138, bills submitted by service suppliers or communications equipment companies for the installation and ongoing costs of the following communication services provided to local agencies by service suppliers in connection with the “911” emergency telephone number system:(a) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(b) A basic system with telephone central office identification.(c) A system employing automatic call routing.(d) Approved incremental costs that have been concurred in by the Office of Emergency Services.(Amended by Stats. 2020, Ch. 370, Sec. 262. (SB 1371) Effective January 1, 2021.)
CA Rev & Tax Code § 41137.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 2 - Disposition of Proceeds|Section 41137.1.

41137.1.  The Office of Emergency Services shall pay, from funds appropriated from the State Emergency Telephone Number Account by the Legislature, as provided in Section 41138, claims submitted by local agencies for approved incremental costs and for the cost of preparation of final plans submitted to the Office of Emergency Services for approval on or before October 1, 1978, as provided in Section 53115 of the Government Code.(Amended by Stats. 2013, Ch. 28, Sec. 84. (SB 71) Effective June 27, 2013. Operative July 1, 2013, by Sec. 93 of Ch. 28.)
CA Rev & Tax Code § 41138 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 2 - Disposition of Proceeds|Section 41138.

41138.  (a) It is the intent of the Legislature that the reimbursement rates for “911” emergency telephone number equipment shall not exceed specified amounts negotiated with each interested supplier and approved by the Office of Emergency Services. The Office of Emergency Services shall negotiate supplier pricing to ensure cost-effectiveness and the best value for the “911” emergency telephone number system. The Office of Emergency Services shall pay those bills as provided in Section 41137 only under the following conditions:(1) The Office of Emergency Services shall have received the local agency’s “911” emergency telephone number system plan by July 1 of the prior fiscal year and approved the plan by October 1 of the prior fiscal year.(2) The Legislature has appropriated in the Budget Bill an amount sufficient to pay those bills.(3) The Office of Emergency Services has reviewed and approved each line item of a request for funding to ensure the necessity of the proposed equipment or services and the eligibility for reimbursement.(4) The amounts to be paid do not exceed the pricing submitted by the supplier and approved by the Office of Emergency Services. Extraordinary circumstances may warrant spending in excess of the established rate, but shall be preapproved by the Office of Emergency Services. In determining the reimbursement rate, the Office of Emergency Services shall utilize the approved pricing submitted by the supplier providing the equipment or service.(b) This section shall not be construed to limit an agency’s ability to select a supplier or procure telecommunications equipment as long as the supplier’s pricing is preapproved by the Office of Emergency Services. Agencies shall be encouraged to procure equipment on a competitive basis. Any amount in excess of the pricing approved by the Office of Emergency Services shall not be reimbursed.(Amended by Stats. 2013, Ch. 28, Sec. 85. (SB 71) Effective June 27, 2013. Operative July 1, 2013, by Sec. 93 of Ch. 28.)
CA Rev & Tax Code § 41139 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 2 - Disposition of Proceeds|Section 41139.

41139.  From funds appropriated by the Legislature from the Emergency Telephone Number Account, the Office of Emergency Services shall begin paying bills as provided in Sections 41137, 41137.1, and 41138 in the 1977–78 fiscal year for plans submitted by local agencies by July 1, 1976, to the Office of Emergency Services which the Office of Emergency Services has approved.(Amended by Stats. 2013, Ch. 28, Sec. 86. (SB 71) Effective June 27, 2013. Operative July 1, 2013, by Sec. 93 of Ch. 28.)
CA Rev & Tax Code § 41140 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 2 - Disposition of Proceeds|Section 41140.

41140.  The Office of Emergency Services shall reimburse local agencies, from funds appropriated from the Emergency Telephone Number Account by the Legislature, for amounts not previously compensated for by another governmental agency, which have been paid by agencies for approved incremental costs or to service suppliers or communication equipment companies for the following communications services supplied in connection with the “911” emergency telephone number, provided local agency plans had been approved by the Office of Emergency Services:(a) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(b) A basic system with telephone central office identification.(c) A system employing automatic call routing.(d) Approved incremental costs.(Amended by Stats. 2019, Ch. 54, Sec. 40. (SB 96) Effective July 1, 2019.)
CA Rev & Tax Code § 41141 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 2 - Disposition of Proceeds|Section 41141.

41141.  Claims for reimbursement shall be submitted by local agencies to the Office of Emergency Services, which shall determine payment eligibility and shall reduce the claim for charges that exceed the approved incremental costs, approved contract amounts, or the established tariff rates for costs. No claim shall be paid until funds are appropriated by the Legislature.(Amended by Stats. 2013, Ch. 28, Sec. 88. (SB 71) Effective June 27, 2013. Operative July 1, 2013, by Sec. 93 of Ch. 28.)
CA Rev & Tax Code § 41142 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 2 - Disposition of Proceeds|Section 41142.

41142.  Notwithstanding any other provision of this article, if the Legislature fails to appropriate an amount sufficient to pay bills submitted to the Office of Emergency Services by service suppliers or communications equipment companies for the installation and ongoing communications services supplied local agencies in connection with the “911” emergency telephone number system, and to pay claims of local agencies which, prior to the effective date of this part, paid amounts to service suppliers or communications equipment companies for the installation and ongoing expenses in connection with the “911” emergency telephone number system, the obligation of service suppliers and local agencies to provide “911” emergency telephone service shall terminate and service shall not again be required until the Legislature has appropriated an amount sufficient to pay those bills or claims. This part shall not preclude local agencies from purchasing or acquiring any communication equipment from companies other than the telephone service suppliers.(Amended by Stats. 2013, Ch. 28, Sec. 89. (SB 71) Effective June 27, 2013. Operative July 1, 2013, by Sec. 93 of Ch. 28.)
CA Rev & Tax Code § 41143 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 2.5 - Violations|Section 41143.

41143.  Any person who fails or refuses to file a return or report required to be made or who fails or refuses to furnish a supplemental report or other data required by the department, or who renders a false or fraudulent report is guilty of a misdemeanor and may be punished by a fine not exceeding five hundred dollars ($500) for each offense.(Amended by Stats. 2021, Ch. 432, Sec. 135. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41143.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 2.5 - Violations|Section 41143.4.

41143.4.  Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the determination of an amount due required by law to be made is guilty of a felony when the amount of tax liability aggregates twenty-five thousand dollars ($25,000) or more in any 12-consecutive-month period. The determination shall be approved by the executive director or his or her designee. Each offense shall be punished by a fine of not less than five thousand dollars ($5,000) and not more than twenty thousand dollars ($20,000), or imprisonment for 16 months, two years, or three years, or by both the fine and imprisonment in the discretion of the court.(Amended by Stats. 1995, Ch. 555, Sec. 55. Effective January 1, 1996.)
CA Rev & Tax Code § 41143.8 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 2.5 - Violations|Section 41143.8.

41143.8.  Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after commission of the offense or within two years after the violation is discovered, whichever is later.(Added by Stats. 1986, Ch. 1361, Sec. 38.)
CA Rev & Tax Code § 41144 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 3 - Notices|Section 41144.

41144.  A certificate by the department or an employee of the department 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 of personal service in accordance with any requirement of this part for the giving of notice. Unless otherwise specifically required, any notice required by this part to be mailed or served may be given by mailing or personal service in the manner provided for giving notice of a deficiency determination.(Amended by Stats. 2021, Ch. 432, Sec. 136. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41150 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 4 - Purpose|Section 41150.

41150.  The Legislature hereby declares and finds that to enable public agencies to implement “911” emergency phone systems required by the provisions of Chapter 1005 of the 1972 Regular Session (Article 6 (commencing with Section 53100) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code) it is necessary that a surcharge be imposed upon each access line in the state and upon the purchase of prepaid mobile telephony services in this state for access to the 911 emergency communication system. This act will provide funding for basic 911, as defined in Section 41136, and the technology and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers. In addition, this part will provide funding for incremental costs.(Amended by Stats. 2021, Ch. 432, Sec. 137. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41152 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 4 - Purpose|Section 41152.

41152.  The Legislature finds and declares all of the following:(a) Access to emergency telephone service has been a longstanding goal of the state.(b) The Emergency Telephone Users Surcharge Act remains an important means for making emergency telephone service available to every person in this state.(c) Every reasonable means should be employed by telephone corporations and every provider of telephone quality communication to ensure that every person using their service is informed of and is afforded the opportunity to use emergency telephone service, regardless of the means by which emergency telephone calls are placed.(d) The furnishing of emergency telephone service is in the public interest and should be supported fairly and equitably by every telephone corporation and every provider of telephone quality communication in a way that is equitable, nondiscriminatory, and competitively neutral.(Added by Stats. 2008, Ch. 17, Sec. 13. Effective May 21, 2008.)
CA Rev & Tax Code § 41160 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 5 - The California Taxpayers Bill of Rights|Section 41160.

41160.  The department shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.(Amended by Stats. 2021, Ch. 432, Sec. 138. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41161 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 5 - The California Taxpayers Bill of Rights|Section 41161.

41161.  (a) The department shall establish the position of the Taxpayers’ Rights Advocate. The advocate or that person’s designee shall be responsible for facilitating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by department employees and staying actions where taxpayers 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 director of the department.(Amended by Stats. 2021, Ch. 432, Sec. 139. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41162 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 5 - The California Taxpayers Bill of Rights|Section 41162.

41162.  (a) The department shall develop and implement an education and information program directed at, but not limited to, all of the following groups:(1) Taxpayers newly registered with the department.(2) Department 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 taxpayers 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 taxpayer educational materials currently produced by the department that explain the most common areas of taxpayer nonconformance in simplified terms.(4) Implementation of a continuing education program for audit and compliance personnel to include the application of new legislation to taxpayer activities and areas of recurrent taxpayer noncompliance or inconsistency of administration.(Amended by Stats. 2021, Ch. 432, Sec. 140. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41164 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 5 - The California Taxpayers Bill of Rights|Section 41164.

41164.  The department shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the department and taxpayers. As appropriate, statements shall be provided to taxpayers with the initial notice of audit, the notice of proposed additional surcharges, any subsequent notice of surcharge due, or other substantive notices. Additionally, the department shall include this language for statements in the annual tax information bulletins that are mailed to taxpayers.(Amended by Stats. 2021, Ch. 432, Sec. 142. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41165 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 5 - The California Taxpayers Bill of Rights|Section 41165.

41165.  (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 department 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) This section shall not prohibit the setting of goals and the evaluation of performance with respect to productivity and the efficient use of time.(Amended by Stats. 2021, Ch. 432, Sec. 143. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41166 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 5 - The California Taxpayers Bill of Rights|Section 41166.

41166.  The department shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to that person’s contact with taxpayers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate.(Amended by Stats. 2021, Ch. 432, Sec. 144. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41167 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 5 - The California Taxpayers Bill of Rights|Section 41167.

41167.  The department shall, in cooperation with 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 determination of standard timeframes and special review of cases which take more time than the appropriate standard timeframe.(Amended by Stats. 2021, Ch. 432, Sec. 145. (SB 824) Effective January 1, 2022.)