reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 46528 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 46528.

46528.  A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any fee paid when the action is brought by or in the name of an assignee of the feepayer paying the fee or by any person other than the person who has paid the fee.As used in this section, “assignee” does not include a person who has acquired the business of the feepayer which gave rise to the fees and who is thereby a successor in interest to the feepayer.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46541 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Recovery of Erroneous Refunds|Section 46541.

46541.  (a) The Controller may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action brought in a court of competent jurisdiction in the County of Sacramento in the name of the people of the State of California.(b) As an alternative to subdivision (a), the board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed. In recovering any erroneous refund or credit, the board may, in its discretion, issue a deficiency determination in accordance with Article 2 (commencing with Section 46201) or Article 4 (commencing with Section 46301) of Chapter 3. Except in the case of fraud, the deficiency determination shall be made by the board within three years from the date of the Controller’s warrant or date of credit.(Amended by Stats. 1998, Ch. 609, Sec. 44. Effective January 1, 1999.)
CA Rev & Tax Code § 46542 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Recovery of Erroneous Refunds|Section 46542.

46542.  In any action brought pursuant to subdivision (a) of Section 46541, the court may, with the consent of the Attorney General, order a change in the place of trial.(Added by Stats. 1998, Ch. 609, Sec. 45. Effective January 1, 1999.)
CA Rev & Tax Code § 46543 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Recovery of Erroneous Refunds|Section 46543.

46543.  The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 46541, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals shall apply to the proceedings.(Added by Stats. 1998, Ch. 609, Sec. 46. Effective January 1, 1999.)
CA Rev & Tax Code § 46544 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Recovery of Erroneous Refunds|Section 46544.

46544.  (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of fees nor any party related to that person has in any way caused an erroneous refund for which an action for recovery is provided under Section 46541, no interest shall be imposed on the amount of that erroneous refund until 30 days after the date on which the board mails a notice of determination for repayment of the erroneous refund to the person. The act of filing a claim for refund shall not be considered as causing the erroneous refund.(b) This section shall be operative for any action for recovery under Section 46541 on or after January 1, 2000.(Added by Stats. 1999, Ch. 929, Sec. 61. Effective January 1, 2000.)
CA Rev & Tax Code § 46551 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 5 - Overpayments and Refunds|ARTICLE 4 - Cancellations|Section 46551.

46551.  (a) If any amount has been illegally determined, either by the person filing the return or by the board, the board shall certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made and authorize the cancellation of the amount upon the records of the board.(b) Any proposed determination by the board that is in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days prior to the effective date of that determination.(Amended by Stats. 1995, Ch. 555, Sec. 64. Effective January 1, 1996.)
CA Rev & Tax Code § 46601 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 6 - Administration|ARTICLE 1 - General Provisions|Section 46601.

46601.  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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46602 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 6 - Administration|ARTICLE 1 - General Provisions|Section 46602.

46602.  Every feepayer shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46603 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 6 - Administration|ARTICLE 1 - General Provisions|Section 46603.

46603.  The board may make such examinations of the books and records of any feepayer as it may determine to be necessary in carrying out this part.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46604 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 6 - Administration|ARTICLE 1 - General Provisions|Section 46604.

46604.  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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46605 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 6 - Administration|ARTICLE 1 - General Provisions|Section 46605.

46605.  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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46606 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 6 - Administration|ARTICLE 1 - General Provisions|Section 46606.

46606.  (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 46151), 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. 78. Effective January 1, 2001.)
CA Rev & Tax Code § 46607 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 6 - Administration|ARTICLE 1 - General Provisions|Section 46607.

46607.  (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. 41. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 46607.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 6 - Administration|ARTICLE 1 - General Provisions|Section 46607.1.

46607.1.  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 8670.40 or Section 8670.48 of the Government 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. 42. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 46607.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 6 - Administration|ARTICLE 1 - General Provisions|Section 46607.2.

46607.2.  (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. 43. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 46607.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 6 - Administration|ARTICLE 1 - General Provisions|Section 46607.3.

46607.3.  Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 46603.(Added by Stats. 2014, Ch. 105, Sec. 44. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 46607.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 6 - Administration|ARTICLE 1 - General Provisions|Section 46607.4.

46607.4.  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. 45. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 46611 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 46611.

46611.  The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.(Added by Stats. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
CA Rev & Tax Code § 46612 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 46612.

46612.  (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 feepayer complaints and problems, including any feepayer complaints regarding unsatisfactory treatment of feepayers by board employees, and staying actions where feepayers 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. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
CA Rev & Tax Code § 46613 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 46613.

46613.  (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. 62. Effective January 1, 2000.)
CA Rev & Tax Code § 46614 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 46614.

46614.  The board shall conduct an annual hearing before the full board where industry representatives and individual feepayers are allowed to present their proposals on changes to the Oil Spill Response, Prevention, and Administration Fee Law that may further improve voluntary compliance and the relationship between feepayers and government.(Added by Stats. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
CA Rev & Tax Code § 46615 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 46615.

46615.  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 feepayers. As appropriate, statements shall be provided to feepayers 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 feepayers.(Added by Stats. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
CA Rev & Tax Code § 46616 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 46616.

46616.  (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.(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).(Added by Stats. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
CA Rev & Tax Code § 46617 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 46617.

46617.  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 feepayers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate.(Added by Stats. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
CA Rev & Tax Code § 46618 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 46618.

46618.  The board shall, in cooperation with the Department of Fish and Game, the Taxpayers’ Rights Advocate, and other interested feepayer-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 that take more time than the appropriate standard timeframe.(Added by Stats. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
CA Rev & Tax Code § 46619 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 46619.

46619.  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 feepayer.(b) The conference may be recorded only if prior notice is given to the feepayer and the feepayer is entitled to receive a copy of the recording.(c) The feepayer 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. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
CA Rev & Tax Code § 46620 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 46620.

46620.  (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 this section 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. 79. Effective January 1, 2001.)
CA Rev & Tax Code § 46621 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 46621.

46621.  (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 nonfee 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 underground storage tank 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.(Added by Stats. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)