reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 55103 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 3 - Determinations|ARTICLE 4 - Jeopardy Determinations|Section 55103.

55103.  In accordance with any rules and regulations that the board may prescribe, the person against whom a jeopardy determination is made may apply for an administrative hearing for one or more of the following purposes:(a) To establish that the determination is excessive.(b) To establish that the sale of property that may be seized after issuance of the jeopardy determination, or any part thereof, shall be delayed pending the administrative hearing because the sale would result in irreparable injury to the person.(c) To request the release of all or a part of the property to the person.(d) To request a stay of collection activities.The application shall be filed within 30 days after service of the notice of jeopardy determination and shall be in writing and state the specific factual legal grounds upon which it is founded. The person shall not be required to post any security in order to file the application and to obtain the hearing. However, if the person does not deposit, within the 10-day period prescribed in Section 55102, the security that the board deems necessary to ensure compliance with this part, the filing of the application shall not operate as a stay of collection activities, except the sale of property seized after issuance of the jeopardy determination. Upon a showing of good cause for failure to file a timely application for an administrative hearing, the board may allow a filing of the application and grant the person an administrative hearing. The filing of an application pursuant to this section shall not affect the provisions of Section 55101 relating to the finality date of the determination or to penalty and interest.(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
CA Rev & Tax Code § 55121 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 4 - Collection of Fee|ARTICLE 1 - Suit for Fee|Section 55121.

55121.  The board may bring any legal action that is necessary to collect any deficiency in the fee required to be paid, and upon the board’s request, the Attorney General shall bring the action.(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
CA Rev & Tax Code § 55122 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 4 - Collection of Fee|ARTICLE 1 - Suit for Fee|Section 55122.

55122.  In any suit brought to enforce the rights of the state with respect to the fee, a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the fee, the delinquency of the amount of the fee, interest, and penalty set forth therein, and compliance by the board with all provisions of this part in relation to the computation and levy of the fee. In the action, a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of Civil Procedure.(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
CA Rev & Tax Code § 55141 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 4 - Collection of Fee|ARTICLE 2 - Judgment for Fee|Section 55141.

55141.  (a) If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in addition thereto, shall thereupon be a perfected and enforceable state tax lien. Such a lien is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code.(b) For the purpose of this section, amounts are “due and payable” on the following dates:(1) For amounts disclosed on a return received by the board before the date the return is delinquent, the date the return would have been delinquent.(2) For amounts disclosed on a return filed on or after the date the return is delinquent, the date the return is received by the board.(3) For amounts determined under Section 55101, the date the notice of the board’s finding is mailed or issued.(4) For all other amounts, the date the assessment is final.(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
CA Rev & Tax Code § 55142 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 4 - Collection of Fee|ARTICLE 2 - Judgment for Fee|Section 55142.

55142.  (a) If the board determines that the amount of the fee, interest, and penalties are sufficiently secured by a lien on other property or that the release or subordination of the lien imposed under this article will not jeopardize the collection of the amount of the fee, interest, and penalties, the board may at any time release all or any portion of the property subject to the lien from the lien or may subordinate the lien to other liens and encumbrances.(b) If the board finds that the liability represented by the lien imposed under this article, including any interest accrued thereon, is legally unenforceable, the board may release the lien.(c) A certificate by the board to the effect that any property has been released from a lien or that the lien has been subordinated to other liens and encumbrances, is conclusive evidence that the property has been released or that the lien has been subordinated as provided in the certificate.(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
CA Rev & Tax Code § 55161 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 4 - Collection of Fee|ARTICLE 3 - Warrant for Collection|Section 55161.

55161.  At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the board, or its authorized representative, may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the state under this part. The warrant shall be directed to any sheriff or marshal and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the manner and with the same effect as a levy of, and sale pursuant to, a writ of execution.(Amended by Stats. 1996, Ch. 872, Sec. 171. Effective January 1, 1997.)
CA Rev & Tax Code § 55162 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 4 - Collection of Fee|ARTICLE 3 - Warrant for Collection|Section 55162.

55162.  The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for their services as are provided by law for similar services pursuant to writ of execution. The board, and not the court, shall approve the fees for publication in a newspaper.(Amended by Stats. 1996, Ch. 872, Sec. 172. Effective January 1, 1997.)
CA Rev & Tax Code § 55163 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 4 - Collection of Fee|ARTICLE 3 - Warrant for Collection|Section 55163.

55163.  The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him or her by virtue of the warrant or in any other manner provided in this part for the collection of the fee.(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
CA Rev & Tax Code § 55181 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 4 - Collection of Fee|ARTICLE 4 - Seizure and Sale|Section 55181.

55181.  Whenever any feepayer is delinquent in the payment of the fee, the board, or its authorized representative, may seize any property, real or personal, of the feepayer, and sell at public auction the property seized, or a sufficient portion thereof, to pay the fee due, together with any penalties imposed for the delinquency and all costs that have been incurred on account of the seizure and sale.(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
CA Rev & Tax Code § 55182 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 4 - Collection of Fee|ARTICLE 4 - Seizure and Sale|Section 55182.

55182.  Notice of the sale, and the time and place thereof, shall be given to the delinquent feepayer and to all persons who have an interest of record in the property at least 20 days before the date set for the sale in the following manner:The notice shall be personally served or enclosed in an envelope addressed to the feepayer or other person at his or her last known residence or place of business in this state as it appears upon the records of the board, if any, and deposited in the United States registered mail, postage prepaid. The notice shall be published pursuant to Section 6063 of the Government Code in a newspaper of general circulation published in the city in which the property or a part thereof is situated if any part thereof is situated in a city or, if not, in a newspaper of general circulation published in the county in which the property thereof is located.Notice shall also be posted in both of the following manners:(a) One public place in the city in which the interest in property is to be sold if it is to be sold in a city or, if not to be sold in a city, one public place in the county in which the interest to the property is to be sold.(b) One conspicuous place on the property.The notice shall contain a description of the property to be sold, a statement of the amount due, including the fee, interest, penalties, and costs, the name of the feepayer, and the further statement that unless the amount due is paid on or before the time fixed in the notice of the sale, the property, or so much thereof as may be necessary, will be sold in accordance with law and notice.(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
CA Rev & Tax Code § 55183 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 4 - Collection of Fee|ARTICLE 4 - Seizure and Sale|Section 55183.

55183.  At the sale, the property shall be sold by the board, or by its authorized agent, in accordance with law and notice, and the board shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests title in the purchaser. The unsold portion of any property seized may be left at the place of sale at the risk of the feepayer.(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
CA Rev & Tax Code § 55184 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 4 - Collection of Fee|ARTICLE 4 - Seizure and Sale|Section 55184.

55184.  If, after the sale, the money received exceeds the amount of all fees, penalties, and costs due the state from the feepayer, the board shall return the excess to him or her and obtain his or her receipt. If any persons having an interest in or lien upon the property files with the board prior to the sale notice of his or her interest, the board shall withhold any excess pending a determination of the rights of the respective parties to the excess moneys by a court of competent jurisdiction. If the receipt of the feepayer is not available, the board shall deposit the excess moneys with the Controller, as trustee for the owner, subject to the order of the feepayer, his or her heirs, successors, or assigns.(Amended by Stats. 1996, Ch. 860, Sec. 23. Effective January 1, 1997.)
CA Rev & Tax Code § 55201 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 4 - Collection of Fee|ARTICLE 5 - Miscellaneous|Section 55201.

55201.  If any feepayer is delinquent in the payment of any obligation imposed by this part, or if any determination has been made against a feepayer which remains unpaid, the board may, not later than three years after the payment becomes delinquent, or within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, give notice thereof, personally or by first-class mail, to all persons, including any officer or department of the state or any political subdivision or agency of the state, having in their possession or under their control any credits or other personal property belonging to the feepayer, or owing any debts to the feepayer. In the case of any state officer, department, or agency, the notice shall be given to the officer, department, or agency prior to the time it presents the claim of the delinquent feepayer to the Controller.(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
CA Rev & Tax Code § 55202 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 4 - Collection of Fee|ARTICLE 5 - Miscellaneous|Section 55202.

55202.  After receiving the notice, the persons so notified shall not transfer or make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the board consents to a transfer or disposition or until 60 days after the receipt of the notice, whichever occurs first.(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
CA Rev & Tax Code § 55203 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 4 - Collection of Fee|ARTICLE 5 - Miscellaneous|Section 55203.

55203.  All persons so notified shall immediately, after receipt of the notice, advise the board of all credits, other personal property, or debts in their possession, or under their control, or owing by them. If the notice seeks to prevent the transfer or other disposition of a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice, to be effective, shall state the amount, interest, and penalty due from the person and shall be delivered or mailed to the branch or office of the bank in accordance with the records of the board, or the branch or office at which the deposit is carried or at which the credits or personal property is held, unless another branch or office is designated by the bank. Notwithstanding any other provision of law, with respect to a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice shall only be effective with respect to an amount not in excess of the amount, interest, and penalty due from the person.(Amended by Stats. 1992, Ch. 1295, Sec. 42.7. Effective January 1, 1993.)
CA Rev & Tax Code § 55204 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 4 - Collection of Fee|ARTICLE 5 - Miscellaneous|Section 55204.

55204.  If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld, to the extent of the value of the property or the amount of the debts thus transferred or paid, he or she shall be liable to the state for any indebtedness due under this part from the person with respect to whose obligation the notice was given, if solely by reason of that transfer or disposition, the state is unable to recover the indebtedness of the person with respect to whose obligation the notice was given.(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
CA Rev & Tax Code § 55205 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 4 - Collection of Fee|ARTICLE 5 - Miscellaneous|Section 55205.

55205.  (a) The board may, by notice of levy, served personally or by first-class mail, require all persons having in their possession, or under their control, any payments, credits other than payments, or other personal property belonging to the feepayer or other person liable for any amount under this part to withhold from these credits or other personal property the amount of the fee, interest, or penalties due from the feepayer or other person, or the amount of any liability incurred under this part, and to transmit the amount withheld to the board at the time it may designate. The notice of levy shall have the same effect as a levy pursuant to a writ of execution except for the continuing effect of the levy, as provided in subdivision (b).(b) The amount required to be withheld is the lesser of the following:(1) The amount due stated on the notice.(2) The sum of both of the following:(A) The amount of the payments, credits other than payments, or personal property described above and under the person’s possession or control when the notice of levy is served on the person.(B) The amount of each payment that becomes due following service of the notice of levy on the person and prior to the expiration of the levy.(c) For the purposes of this section, the term “payments” does not include earnings as that term is defined in subdivision (a) of Section 706.011 of the Code of Civil Procedure or funds in a deposit account as defined in paragraph (29) of subdivision (a) of Section 9102 of the Commercial Code. The term “payments” does include any of the following:(1) Payments due for services of independent contractors, dividends, rents, royalties, residuals, patent rights, or mineral or other natural rights.(2) Payments or credits due or becoming due periodically as a result of an enforceable obligation to the feepayer or other person liable for the fee.(3) Any other payments or credits due or becoming due the feepayer or other person liable as the result of written or oral contracts for services or sales whether denominated as wages, salary, commission, bonus, or otherwise.(d) In the case of a financial institution, to be effective, the notice shall state the amount due from the feepayer and shall be delivered or mailed to the branch office of the financial institution where the credits or other property are held, unless another branch or office is designated by the financial institution to receive the notice.(Amended by Stats. 1999, Ch. 991, Sec. 71. Effective January 1, 2000. Operative July 1, 2001, by Sec. 75 of Ch. 991.)
CA Rev & Tax Code § 55205.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 4 - Collection of Fee|ARTICLE 5 - Miscellaneous|Section 55205.5.

55205.5.  (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines upon receiving information from a fee payer or other person liable for any amount under this part that the person’s employer withheld earnings for taxes pursuant to Section 55205 and failed to remit the withheld earnings to the board, the employer shall be liable for the amount not remitted. The board’s determination shall be based on payroll documents or other substantiating evidence furnished by the person liable for the tax.(b) Upon its determination, the board shall mail notice to the employer at its last known address that upon failure to remit the withheld earnings to the board within 15 days of the date of its notice to the employer, the employer shall be liable for that amount which was withheld and not remitted.(c) If the employer fails to remit the amount withheld to the board upon notice, that amount for which the employer is liable shall be determined, collected, and paid as though it were a tax deficiency. The amount may be assessed at any time prior to seven years from the first day that the unremitted amount, in the aggregate, was first withheld. Interest shall accrue on that amount from the first day that the unremitted amount, in the aggregate, was first withheld.(d) When the determination against the employer is final and due and payable, the person’s account shall be immediately credited with an amount equal to that determined amount as though it were a payment received by the board on the first date that the unremitted amount, in the aggregate, was first withheld by the employer.(e) Collection against the person liable for the tax is stayed for both the following amount and period:(1) An amount equal to the amount determined by the board under subdivision (a).(2) The earlier of the time the credit is applied to the person’s account pursuant to subdivision (d) or the determination against the employer is withdrawn or revised and the person is notified by the board thereof.(f) If under this section an amount that was withheld and not remitted to the board is final and due and payable by the employer and credited to the person’s account, this remedy shall be the exclusive remedy for the person to recover that amount from the employer.(g) This section shall apply to determinations made by the board on or after the effective date of the act adding this section.(Added by Stats. 2000, Ch. 1052, Sec. 90. Effective January 1, 2001.)
CA Rev & Tax Code § 55206 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 4 - Collection of Fee|ARTICLE 5 - Miscellaneous|Section 55206.

55206.  The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or by the Attorney General constitutes an election by the state or any of its officers to pursue any remedy to the exclusion of any other remedy for which provision is made in this part.(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
CA Rev & Tax Code § 55207 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 4 - Collection of Fee|ARTICLE 5 - Miscellaneous|Section 55207.

55207.  The amounts required to be paid by any person under this part, together with interest and penalties, shall be satisfied first in any of the following cases:(a) Whenever the person is insolvent.(b) Whenever the person makes a voluntary assignment of his or her assets.(c) Whenever the estate of the person in the hands of executors, administrators, or heirs is insufficient to pay all debts due from the deceased.(d) Whenever the estate and effects of an absconding, concealed, or absent person required to pay any amount under this part are levied upon by process of law.This section does not give the state a preference over a lien or security interest which was recorded or perfected prior to the time when the state records or files its lien, as provided in Section 7171 of the Government Code.The preference given to the state by this section is subordinate to the preferences given to claims for personal services by Sections 1204 and 1206 of the Code of Civil Procedure.(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
CA Rev & Tax Code § 55208 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 4 - Collection of Fee|ARTICLE 5 - Miscellaneous|Section 55208.

55208.  The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a permit, license, or registration number under this part, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership.(Added by Stats. 1996, Ch. 1003, Sec. 16. Effective January 1, 1997.)