reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 20564 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW|CHAPTER 1 - Senior Citizens Homeowners and Renters Property Tax Assistance Law|ARTICLE 3 - Claims|Section 20564.

20564.  (a) If a lien for the assistance fiscal year has been acquired against the property, or, in the case of a mobilehome, against the certificate of title, of the claimant by reason of the claimant’s use of a certificate of eligibility which was paid pursuant to Chapter 6 (commencing with Section 16180) of Part 1 of Division 4 of Title 2 of the Government Code, the net payment otherwise due such claimant shall first be applied by the Controller to reduce the obligation secured by such lien.(b) If a lien has been reduced as provided in subdivision (a) and the Franchise Tax Board subsequently determines that the assistance allowed for such year was erroneous, the Franchise Tax Board shall notify the Controller who will make an appropriate adjustment to the lien.(Amended by Stats. 1983, Ch. 1051, Sec. 17.)
CA Rev & Tax Code § 20581 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW|CHAPTER 2 - Property Tax Postponement|ARTICLE 1 - General Provisions and Definitions|Section 20581.

20581.  This chapter shall be known and may be cited as the “Senior Citizens and Disabled Citizens Property Tax Postponement Law.”(Amended by Stats. 1984, Ch. 1578, Sec. 2. Applicable July 1, 1985, pursuant to Sec. 5 of Ch. 1578.)
CA Rev & Tax Code § 20582 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW|CHAPTER 2 - Property Tax Postponement|ARTICLE 1 - General Provisions and Definitions|Section 20582.

20582.  Unless the context otherwise requires, the definitions given in Chapter 1 (commencing with Section 20501) of this part and in this article shall govern the construction of this chapter.(Added by Stats. 1977, Ch. 1242.)
CA Rev & Tax Code § 20584 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW|CHAPTER 2 - Property Tax Postponement|ARTICLE 1 - General Provisions and Definitions|Section 20584.

20584.  (a) “Property taxes” means all ad valorem property taxes, special assessments, and other charges or user fees which are attributable to the residential dwelling on the county tax bill and the ad valorem property taxes, special assessments, or other charges or user fees appearing on the tax bill of any chartered city which levies and collects its own property taxes.(b) Whenever a residential dwelling is an integral part of a larger tax unit, such as a duplex, farm or a multipurpose building, “property taxes” shall be the percentage of the total property taxes as the value of the residential dwelling is of the value of the total tax unit.(c) “Property taxes” means property taxes for current fiscal years for which the claim is made and excludes delinquent taxes for prior fiscal years.(Amended by Stats. 2014, Ch. 703, Sec. 29. (AB 2231) Effective September 28, 2014.)
CA Rev & Tax Code § 20585 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW|CHAPTER 2 - Property Tax Postponement|ARTICLE 1 - General Provisions and Definitions|Section 20585.

20585.  (a) Postponement shall not be allowed under this chapter, Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640) if household income exceeds the following:(1) Beginning July 1, 2016, to June 30, 2020, inclusive, thirty-five thousand five hundred dollars ($35,500).(2) Beginning July 1, 2020, forty-five thousand dollars ($45,000).(b) (1) Beginning January 1, 2021, and for each assessment year thereafter, the household income limit shall be compounded annually by an inflation factor that is the percentages of increase in the California Consumer Price Index for all Urban Consumers and in the California Consumer Price Index for Urban Wage Earners and Clerical Workers of December of the prior calendar year over December of the preceding calendar year, as determined by the Department of Industrial Relations.(2) The Controller shall compute an inflation adjustment factor by adding 100 percent to the larger of the California Consumer Price Index percentage increases furnished pursuant to paragraph (1).(Amended by Stats. 2019, Ch. 794, Sec. 2. (AB 133) Effective January 1, 2020.)
CA Rev & Tax Code § 20586 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW|CHAPTER 2 - Property Tax Postponement|ARTICLE 1 - General Provisions and Definitions|Section 20586.

20586.  For the purposes of Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), and Chapter 3.5 (commencing with Section 20640), only one claimant per household each year shall be entitled to postponement. When two or more individuals in a household are qualified as claimants, they may determine who the claimant shall be. Such decision is irrevocable. If the individuals are unable to agree, the matter shall be determined by the Controller and his or her decision shall be final.(Amended by Stats. 2018, Ch. 896, Sec. 14. (SB 1130) Effective January 1, 2019.)
CA Rev & Tax Code § 20601 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW|CHAPTER 2 - Property Tax Postponement|ARTICLE 2 - Postponement|Section 20601.

20601.  Subject to the limitations provided in this chapter, a claimant may file with the Controller, pursuant to Article 3 (commencing with Section 20621) of this chapter, a claim for postponement from the State of California of a sum equal to, but not exceeding, the amount of property taxes, as defined in Section 20584, due on the residential dwelling for the fiscal year for which the claim is made.(Amended by Stats. 2015, Ch. 391, Sec. 10. (SB 801) Effective January 1, 2016.)
CA Rev & Tax Code § 20602 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW|CHAPTER 2 - Property Tax Postponement|ARTICLE 2 - Postponement|Section 20602.

20602.  Upon approval of a claim described in Section 20601, the Controller shall make payments directly to a county tax collector for the property taxes owed on behalf of a qualified claimant. Payments may, upon appropriation by the Legislature, be made out of the amounts appropriated pursuant to Section 16180 of the Government Code that are secured by a secured tax lien and obligation as specified by Article 1 (commencing with Section 16180) of Chapter 5 of Division 4 of the Government Code.(Amended by Stats. 2015, Ch. 391, Sec. 11. (SB 801) Effective January 1, 2016.)
CA Rev & Tax Code § 20603 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW|CHAPTER 2 - Property Tax Postponement|ARTICLE 2 - Postponement|Section 20603.

20603.  The Controller shall prescribe the manner in which a claimant eligible under this chapter, who for any reason is incapacitated, may appoint his or her spouse or an authorized agent, or have any such person appointed for such claimant, for all purposes of claiming and receiving postponement of property taxes.(Amended by Stats. 2015, Ch. 391, Sec. 12. (SB 801) Effective January 1, 2016.)
CA Rev & Tax Code § 20605 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW|CHAPTER 2 - Property Tax Postponement|ARTICLE 2 - Postponement|Section 20605.

20605.  (a) The postponement of property taxes pursuant to this chapter shall not affect the obligation of a borrower to continue to make payments to a lender with respect to an impound, trust, or other type of account described in Section 2954 of the Civil Code which was established prior to the effective date of subdivision (b).(b) Except where required by federal law or regulation and notwithstanding Sections 7153.2 and 7153.8 of the Financial Code, or in the case of a loan which is made, guaranteed, or insured by a federal government lending or insuring agency requiring the borrower to make payments to a lender with respect to an impound, trust, or other type of account described in Section 2954 of the Civil Code, or where this subdivision would impair the obligations of a loan agreement executed prior to the effective date of this subdivision, no lender shall require a borrower to maintain an impound, trust or other type of account with regard to taxes once such borrower has elected to postpone such taxes pursuant to this chapter and has first submitted to such lender evidence of tax postponement. Any payments made by such borrower, prior to the time of submission of such evidence of tax postponement, to such an impound, trust or other type of account with regard to taxes for any such period, if not previously used in payment or partial payment of such taxes, shall be refunded to such borrower within thirty days thereafter.(Amended by Stats. 1979, Ch. 373.)
CA Rev & Tax Code § 20621 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW|CHAPTER 2 - Property Tax Postponement|ARTICLE 3 - Claims|Section 20621.

20621.  Each claimant applying for postponement under Article 2 (commencing with Section 20601) shall file a claim under penalty of perjury with the Controller on a form supplied by the Controller. The claim shall contain all of the following:(a) Evidence acceptable to the Controller that the person (1) is 62 years of age or older on or before December 31 of the fiscal year for which the postponement is claimed or (2) blind or disabled, as defined in Section 12050 of the Welfare and Institutions Code, at the time of application or on February 10 of the fiscal year for which the postponement is claimed.(b) A statement showing the household income for the period set forth in Section 20503.(c) A statement describing the residential dwelling in a manner that the Controller may prescribe.(d) The name of the county in which the residential dwelling is located and the address of the residential dwelling.(e) The county assessor’s parcel number applicable to the property for which the claimant is applying for the postponement of property taxes.(f) (1) Documentation evidencing the current existence of any abstract of judgment, federal tax lien, or state tax lien filed or recorded against the applicant, and any recorded mortgage or deed of trust that affects the subject residential dwelling, for the purpose of determining that the claimant possesses a 40-percent equity in the subject residential dwelling as required by paragraph (1) of subdivision (b) of Section 20583.(2) Actual costs, not in excess of fifty dollars ($50), paid by the claimant to obtain the documentation shall reduce the amount of the lien for the year, but not the face amount of the payment prescribed in Section 16180 of the Government Code.(g) Other information required by the Controller to establish eligibility.(Amended by Stats. 2017, Ch. 387, Sec. 25. (SB 205) Effective January 1, 2018.)
CA Rev & Tax Code § 20622 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW|CHAPTER 2 - Property Tax Postponement|ARTICLE 3 - Claims|Section 20622.

20622.  The claim for postponement shall be filed after October 1 of the fiscal year in which the postponement is claimed and on or before February 10 of that fiscal year; if February 10th falls on Saturday, Sunday, or a legal holiday, the date is extended to the next business day.(Amended by Stats. 2015, Ch. 391, Sec. 14. (SB 801) Effective January 1, 2016.)
CA Rev & Tax Code § 23001 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 1 - General Provisions|Section 23001.

23001.  This part is known and may be cited as the Corporation Tax Law.(Amended by Stats. 2001, Ch. 543, Sec. 22. Effective January 1, 2002.)
CA Rev & Tax Code § 23002 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 1 - General Provisions|Section 23002.

23002.  Except where otherwise expressly provided, all of the provisions of this part are applicable to the taxes imposed respectively under Chapter 2 (commencing with Section 23101), Chapter 2.5 (commencing with Section 23400), or Chapter 3 (commencing with Section 23501), or to the predecessor acts of this part, the Bank and Corporation Franchise Tax Act or the Corporation Income Tax Act, respectively.(Amended by Stats. 1993, Ch. 877, Sec. 31. Effective October 6, 1993.)
CA Rev & Tax Code § 23003 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 1 - General Provisions|Section 23003.

23003.  A reference made in this part by number without further identification:(a) To a division, is a reference to that division of this code.(b) To a part, is a reference to that part in this division.(c) To a chapter, is a reference to that chapter in which it is made.(d) To an article, is a reference to that article in the chapter in which it is made.(Added by Stats. 1949, Ch. 557.)
CA Rev & Tax Code § 23004 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 1 - General Provisions|Section 23004.

23004.  Whenever this part refers to “regulations of the Franchise Tax Board,” or makes similar reference, the reference authorizes the Franchise Tax Board to make rules and regulations as to the subject matter concerning which the reference is made.(Amended by Stats. 1951, Ch. 374.)
CA Rev & Tax Code § 23030 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23030.

23030.  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.(Added by Stats. 1949, Ch. 557.)
CA Rev & Tax Code § 23031 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23031.

23031.  “Franchise Tax Board” means the Franchise Tax Board described in Part 10 (commencing with Section 15700) of Division 3 of Title 2 of the Government Code.“Board” means the State Board of Equalization.(Amended by Stats. 1984, Ch. 193, Sec. 116.)
CA Rev & Tax Code § 23032 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23032.

23032.  “Fiscal year” means an accounting period of twelve months or less ending on the last day of any month other than December.(Added by Stats. 1949, Ch. 557.)
CA Rev & Tax Code § 23033 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23033.

23033.  “Paid or incurred” and “paid or accrued” shall be construed according to the method of accounting upon the basis of which net income is computed.(Added by Stats. 1949, Ch. 557.)
CA Rev & Tax Code § 23034 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23034.

23034.  “State” includes the District of Columbia, and the possessions of the United States.(Amended by Stats. 1961, Ch. 485.)
CA Rev & Tax Code § 23035 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23035.

23035.  “Counsel for the Franchise Tax Board” means attorney or attorneys appointed or employed by the Franchise Tax Board and acting subject to the approval and under the supervision of the Attorney General.(Amended by Stats. 1951, Ch. 71.)
CA Rev & Tax Code § 23036.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23036.1.

23036.1.  Notwithstanding Section 23036 or any other provision in this part to the contrary, the credit allowed by Section 23630 (relating to natural heritage) may reduce the “tax” below the tentative minimum tax, as defined by paragraph (1) of subdivision (a) of Section 23455, but only after allowance of the credit allowed by Section 23453.(Added by Stats. 2000, Ch. 113, Sec. 4. Effective July 10, 2000.)
CA Rev & Tax Code § 23036.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23036.2.

23036.2.  (a) Notwithstanding any provision of this part or Part 10.2 (commencing with Section 18401) to the contrary, for each taxable year beginning on or after January 1, 2008, and before January 1, 2010, the total of all credits otherwise allowable under any provision of Chapter 3.5 (commencing with Section 23604) including the carryover of any credit under a former provision of that chapter, for the taxable year shall not reduce the “tax” (as defined in Section 23036) below the applicable amount.(b) This section shall not apply to the credit allowed by Section 23623 (relating to full time employment hiring credit).(c) For purposes of this section, the “applicable amount” shall be equal to 50 percent of the “tax” (as defined in Section 23036) before application of any credits.(d) The amount of any credit otherwise allowable for the taxable year under Section 23036 that is not allowed due to the application of this section shall remain a credit carryover amount under this part.(e) The carryover period for any credit that is not allowed due to the application of this section shall be increased by the number of taxable years the credit (or any portion thereof) was not allowed.(f) The provisions of this section shall not apply to a taxpayer with income subject to tax under this part of less than $500,000 for the taxable year.(Amended by Stats. 2009, 3rd Ex. Sess., Ch. 17, Sec. 6. Effective February 20, 2009.)
CA Rev & Tax Code § 23037 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23037.

23037.  “Taxpayer” means any person subject to the tax imposed under Chapter 2 (commencing with Section 23101), Chapter 2.5 (commencing with Section 23400), or Chapter 3 (commencing with Section 23501).(Amended by Stats. 1997, Ch. 605, Sec. 46. Effective January 1, 1998.)
CA Rev & Tax Code § 23039 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23039.

23039.  “Bank” includes national banking associations. “Bank” includes any “bank” operated by any receiver, liquidator, referee, trustee or other officers or agents appointed by any court, or an assignee for the benefit of creditors.(Amended by Stats. 1953, Ch. 134.)
CA Rev & Tax Code § 23040 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23040.

23040.  Income derived from or attributable to sources within this State includes income from tangible or intangible property located or having a situs in this State and income from any activities carried on in this State, regardless of whether carried on in intrastate, interstate or foreign commerce.(Added by Stats. 1949, Ch. 557.)
CA Rev & Tax Code § 23041 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 1 - General Provisions and Definitions|ARTICLE 2 - Definitions|Section 23041.

23041.  “Taxable year” means:(a) For the purposes of the tax imposed under Chapter 2 (commencing with Section 23101), the calendar year, or the fiscal year for which the tax is payable.(b) For the purposes of the tax imposed under Chapter 1.5 (commencing with Section 23081), Chapter 3 (commencing with Section 23501), or Chapter 4 (commencing with Section 23701), the calendar year or the fiscal year upon the basis of which the net income is computed.(c) For purposes of the tax imposed under Chapter 2.5 (commencing with Section 23400), (1) in the case of a taxpayer subject to the tax imposed under Chapter 2 (commencing with Section 23101), the calendar year or the fiscal year for which the tax is payable and (2) in the case of a taxpayer subject to the tax imposed under Chapter 3 (commencing with Section 23501) or Chapter 4 (commencing with Section 23701), the calendar or fiscal year upon the basis of which the net income is computed.(d) For the purpose of the taxes imposed under this part, a period of 12 months or less.(e) When referring to a calendar or fiscal year beginning before January 1, 2000, upon the basis of which the net income is computed, the term “taxable year” shall mean “income year,” as defined in subdivision (a) of Section 23042.(Amended by Stats. 2003, Ch. 633, Sec. 6. Effective September 30, 2003.)