reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 32469 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 32469.

32469.  (a) Every taxpayer 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 taxpayer 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 taxpayer 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 subdivision (a) 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. 37. Effective January 1, 2001.)
CA Rev & Tax Code § 32470 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 32470.

32470.  (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 nontax 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 alcoholic beverage tax 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. 1992, Ch. 438, Sec. 8. Effective January 1, 1993.)
CA Rev & Tax Code § 32472.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 32472.1.

32472.1.  (a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the taxpayer if the board determines any one of the following:(1) The levy on the property was not in accordance with the law.(2) The taxpayer has entered into and is in compliance with an installment payment agreement pursuant to Section 32389 to satisfy the tax liability for which the levy was imposed, unless that or another agreement allows for the levy.(3) The return of the property will facilitate the collection of the tax liability or will be in the best interest of the state and the taxpayer.(b) Property returned under paragraphs (1) and (2) of subdivision (a) is subject to the provisions of Section 32474.(Added by Stats. 1999, Ch. 929, Sec. 27. Effective January 1, 2000.)
CA Rev & Tax Code § 32473 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 32473.

32473.  Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure shall be adjusted for purposes of enforcing the collection of debts under this part to reflect changes in the California Consumer Price Index whenever the change is more than 5 percent higher than any previous adjustment.(Amended by Stats. 1993, Ch. 589, Sec. 162. Effective January 1, 1994.)
CA Rev & Tax Code § 32474 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 32474.

32474.  (a) A taxpayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the taxpayer as the direct result of an erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action by the board. Bank and third-party charges include a financial institution’s or third party’s customary charge for complying with the levy or notice to withhold instructions and reasonable charges for overdrafts that are a direct consequence of the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action. The charges are those paid by the taxpayer and not waived or reimbursed by the financial institution or third party. Each claimant applying for reimbursement shall file a claim with the board that shall be in a form as may be prescribed by the board. In order for the board to grant a claim, the board shall determine that both of the following conditions have been satisfied:(1) The erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action was caused by board error.(2) Prior to the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action, the taxpayer responded to all contacts by the board and provided the board with any requested information or documentation sufficient to establish the taxpayer’s position. This provision may be waived by the board for reasonable cause.(b) Claims pursuant to this section shall be filed within 90 days from the date the bank and third-party charges were incurred by the taxpayer. Within 30 days from the date the claim is received, the board shall respond to the claim. If the board denies the claim, the taxpayer shall be notified in writing of the reason or reasons for the denial of the claim.(Amended by Stats. 2013, Ch. 253, Sec. 4. (SB 442) Effective January 1, 2014.)
CA Rev & Tax Code § 32475 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 32475.

32475.  (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220) of Division 7 of Title 1 of the Government Code, the board shall mail to the taxpayer a preliminary notice. The notice shall specify the statutory authority of the board for filing or recording the lien, indicate the earliest date on which the lien may be filed or recorded, and state the remedies available to the taxpayer to prevent the filing or recording of the lien. In the event tax liens are filed for the same liability in multiple counties, only one preliminary notice shall be sent.(b) The preliminary notice required by this section shall not apply to jeopardy determinations issued under Article 5 (commencing with Section 32311) of Chapter 6.(c) If the board determines that filing a lien was in error, it shall mail a release to the taxpayer and the entity recording the lien as soon as possible, but no later than seven days, after this determination and receipt of lien recording information. The release shall contain a statement that the lien was filed in error. In the event the erroneous lien is obstructing a lawful transaction, the board shall immediately issue a release of lien to the taxpayer and the entity recording the lien.(d) When the board releases a lien erroneously filed, notice of that fact shall be mailed to the taxpayer and, upon the request of the taxpayer, a copy of the release shall be mailed to the major credit reporting companies in the county where the lien was filed.(e) The board may release or subordinate a lien if the board determines that the release or subordination will facilitate the collection of the tax liability or will be in the best interest of the state and the taxpayer.(Amended by Stats. 2006, Ch. 538, Sec. 629. Effective January 1, 2007.)
CA Rev & Tax Code § 32476 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 32476.

32476.  (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an action for damages against the State of California in superior court.(b) In any action brought under subdivision (a), upon finding of liability on the part of the State of California, the state shall be liable to the plaintiff in an amount equal to the sum of all of the following:(1) Actual and direct monetary damages sustained by the plaintiff as a result of the actions or omissions.(2) Reasonable litigation costs including any of the following:(A) Reasonable court costs.(B) Prevailing market rates for the kind or quality of services furnished in connection with any of the following:(i) The reasonable expenses of expert witnesses in connection with the civil proceeding, except that no expert witness shall be compensated at a rate in excess of the highest rate of compensation for expert witnesses paid by the State of California.(ii) The reasonable cost of any study, analysis, engineering report, test, or project that is found by the court to be necessary for the preparation of the party’s case.(iii) Reasonable fees paid or incurred for the services of attorneys in connection with the civil proceeding, except that those fees shall not be in excess of seventy-five dollars ($75) per hour unless the court determines that an increase in the cost of living or a special factor, such as the limited availability of qualified attorneys for the proceeding, justifies a higher rate.(c) In the awarding of damages under subdivision (b), the court shall take into consideration the negligence or omissions, if any, on the part of the plaintiff which contributed to the damages.(d) Whenever it appears to the court that the taxpayer’s position in the proceeding brought under subdivision (a) is frivolous, the court may impose a penalty against the plaintiff in an amount not to exceed ten thousand dollars ($10,000). A penalty so imposed shall be paid upon notice and demand from the board and shall be collected as a tax imposed under this part.(Added by Stats. 1992, Ch. 438, Sec. 8. Effective January 1, 1993.)
CA Rev & Tax Code § 38401 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 1 - Returns and Payments|Section 38401.

38401.  The taxes imposed by this part are due and payable to the board quarterly on or before the last day of the month next succeeding each quarterly period in which the scaling date for the timber harvested occurs.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38402 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 1 - Returns and Payments|Section 38402.

38402.  On or before the last day of the month following each calendar quarter, a return for the preceding quarterly period shall be filed with the board in such form as the board may prescribe. The return shall include the following information with respect to timber harvested by the timber owner in the preceding calendar quarter: the volume harvested and the number of Christmas trees cut; the quarter the timber was harvested and the quarter the Christmas trees were cut; the date or dates the timber was scaled; the species; and any other information deemed necessary by the board for the administration of this part. At the assessor’s request, the board shall provide copies of these returns to the assessor of the county from which the timber was harvested.(Amended by Stats. 1983, Ch. 1281, Sec. 46. Effective September 30, 1983.)
CA Rev & Tax Code § 38403 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 1 - Returns and Payments|Section 38403.

38403.  The person required to file the return shall deliver the return together with a remittance of the amount of the tax due to the office of the board.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38404 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 1 - Returns and Payments|Section 38404.

38404.  The department, if it deems it necessary in order to insure payment to or facilitate the collection by the state of the amount of taxes, may require returns and payment of the amount of taxes for quarterly periods other than calendar quarters, or for other than quarterly periods.(Amended by Stats. 2021, Ch. 432, Sec. 31. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 38405 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 1 - Returns and Payments|Section 38405.

38405.  (a) Except as provided in subdivision (b), the California Department of Tax and Fee Administration for good cause may extend for not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the California Department of Tax and Fee Administration within or prior to the period for which the extension may be granted.(b) (1) In the case of a disaster, the California Department of Tax and Fee Administration, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the California Department of Tax and Fee Administration within or before the period for which the extension may be granted.(2) For purposes of this section, “disaster” means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.(c) Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, as defined in Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment.(Amended by Stats. 2021, Ch. 432, Sec. 32. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 38411 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 2 - Deficiency Determinations|Section 38411.

38411.  If the board is not satisfied with the return or returns of the tax or the amount of tax required to be paid to the state by any person, it may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within its possession or that may come into its possession. One or more deficiency determinations may be made of the amount due for one or for more than one period.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38412 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 2 - Deficiency Determinations|Section 38412.

38412.  The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, as defined in Section 6591.5, from the last day of the month following the quarterly period for which the amount or any portion thereof should have been returned until the date of payment.(Amended by Stats. 2021, Ch. 432, Sec. 33. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 38413 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 2 - Deficiency Determinations|Section 38413.

38413.  In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments. The interest on underpayments and overpayments shall be computed in the manner set forth in Sections 38451 and 38606.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38414 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 2 - Deficiency Determinations|Section 38414.

38414.  If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized rules and regulations, a penalty of 10 percent of the amount of the determination shall be added thereto.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38415 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 2 - Deficiency Determinations|Section 38415.

38415.  If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or authorized rules and regulations, a penalty of 25 percent of the amount of the determination shall be added thereto.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38416 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 2 - Deficiency Determinations|Section 38416.

38416.  The board shall give to the person written notice of its determination. The notice shall be placed in a sealed envelope, with postage paid, addressed to the person at his or her address as it appears in the records of the board. The giving of notice shall be deemed complete at the time of the deposit of the notice in the United States Post Office, or a mailbox, subpost office, substation, or mail chute or other facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason. In lieu of mailing, a notice may be served personally by delivering it to the person to be served and service is complete at the time of delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action.(Repealed and added by Stats. 1987, Ch. 498, Sec. 26.)
CA Rev & Tax Code § 38417 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 2 - Deficiency Determinations|Section 38417.

38417.  Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of a deficiency determination shall be mailed within three years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires the later. In the case of failure to make a return, every notice of determination shall be mailed within eight years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38418 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 2 - Deficiency Determinations|Section 38418.

38418.  In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be mailed within four months after written request therefor, in the form required by the board, by the fiduciary of the estate or trust or by any other person liable for the tax or any portion thereof.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38419 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 2 - Deficiency Determinations|Section 38419.

38419.  If before the expiration of the time prescribed in Section 38417 for the mailing of a notice of deficiency determination the taxpayer has consented in writing to the mailing of the notice after such time, the notice may be mailed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38421 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 3 - Determinations if No Return Made|Section 38421.

38421.  If any person fails to make a return, the board shall make an estimate of the amount of the total timber harvested by the person and the immediate harvest value of that timber. The estimate shall be made for the period or periods in respect to which the person failed to make a return and shall be based upon any information which is in the board’s possession or may come into its possession. Upon the basis of this estimate the board shall compute and determine the amount required to be paid to the state, adding to the sum thus arrived at a penalty equal to 10 percent thereof. One or more determinations may be made for one or for more than one period. When a person discontinues activities subject to the tax, a determination may be made at any time thereafter, within the periods specified in Section 38417, as to liability arising out of the person’s activities subject to the tax, irrespective of whether the determination is issued prior to the due date of the liability as otherwise specified in this part.(Amended by Stats. 1981, Ch. 714, Sec. 428.)
CA Rev & Tax Code § 38422 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 3 - Determinations if No Return Made|Section 38422.

38422.  In making a deterimination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments. The interest on underpayments and overpayments shall be computed in the manner set forth in Sections 38451 and 38606.(Added by Stats. 1976, Ch. 176.)