reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 38423 (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 38423.

38423.  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. 34. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 38424 (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 38424.

38424.  If the failure of any person to file a return is due to fraud or an intent to evade this part or rules and regulations, a penalty of 25 percent of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the 10 percent penalty provided in Section 38421.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38425 (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 38425.

38425.  Promptly after making its determination the board shall give to the person written notice of the estimate, determination, and penalty, the notice to be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38431 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 4 - Jeopardy Determinations|Section 38431.

38431.  If the board believes that the collection of any tax or any amount of tax required to be collected and paid to the state or of any determination will be jeopardized by delay, it shall thereupon make a determination of the tax or amount of tax required to be collected, noting that fact upon the determination. The amount determined is immediately due and payable.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38432 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 4 - Jeopardy Determinations|Section 38432.

38432.  If the amount specified in the determination is not paid within 10 days after service of notice thereof upon the person against whom the determination is made, the amount becomes final at the expiration of the 10 days, and the delinquency penalty and the interest provided in Section 38451 shall attach to the amount of the tax or the amount of the tax required to be collected, unless a petition for redetermination is filed within the 10 days.(Amended by Stats. 1987, Ch. 498, Sec. 27.)
CA Rev & Tax Code § 38433 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 4 - Jeopardy Determinations|Section 38433.

38433.  The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 of this chapter. He shall, however, file the petition for redetermination with the board within 10 days after the service upon him of notice of the determination. The person shall also within the 10-day period deposit with the board such security as it may deem necessary to insure compliance with this part. The security may be sold by the board in the manner prescribed by Section 38501.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38434 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 4 - Jeopardy Determinations|Section 38434.

38434.  Any notice required by this article shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38435 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 4 - Jeopardy Determinations|Section 38435.

38435.  In accordance with those rules and regulations as 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 and legal grounds upon which it is founded. No security need be posted to file the application and to obtain this hearing. However, if the person does not deposit within the 10-day period prescribed in Section 38433, such security as the board may deem 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 this application and grant the person an administrative hearing. The filing of an application pursuant to this section shall not affect provisions of Section 38432 relating to the finality date of the determination or to penalty or interest.(Added by Stats. 1987, Ch. 498, Sec. 28.)
CA Rev & Tax Code § 38441 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 5 - Redeterminations|Section 38441.

38441.  Any person against whom a determination is made under Articles 2 or 3 of this chapter or any person directly interested may petition for a redetermination within 30 days after service upon the person of notice thereof. If a petition for redetermination is not filed within the 30-day period, the detemination becomes final at the expiration of the period.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38442 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 5 - Redeterminations|Section 38442.

38442.  Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to state additional grounds at any time prior to the date on which the board issues its order or decision upon the petitioner for redetermination.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38443 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 5 - Redeterminations|Section 38443.

38443.  If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the person has so requested in his petition, shall grant the person an oral hearing and shall give him 10 days’ notice of the time and place of the hearing. The board may continue the hearing from time to time as may be necessary.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38444 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 5 - Redeterminations|Section 38444.

38444.  The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the board at or before the hearing. Unless the penalty imposed by Section 38415 or Section 38424 applies to the amount of the determination as originally made or as increased, the claim for increase must be asserted within eight years after the last day of the calendar month following the quarterly period for which the increase is asserted.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38445 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 5 - Redeterminations|Section 38445.

38445.  The order or decision of the board upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38446 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 5 - Redeterminations|Section 38446.

38446.  All determinations made by the board under Articles 2 or 3 of this chapter are due and payable at the time they become final. If they are not paid when due and payable, a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties, shall be added thereto.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38447 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 5 - Redeterminations|Section 38447.

38447.  Any notice required by this article shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38451 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 6 - Interest and Penalties|Section 38451.

38451.  (a) Subject to subdivision (c), a person who fails to pay any tax to the state or any amount of tax required to be collected and paid to the state, except amounts of determinations made by the California Department of Tax and Fee Administration under Articles 2 or 3 of this chapter, within the time required shall pay a penalty of 10 percent of the tax or amount of the tax, in addition to the tax or the amount of tax, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5 from the date on which the tax or the amount of tax required to be collected became due and payable to the state until the date of payment.(b) Subject to subdivision (c), a person who fails to file a return in accordance with the due date set forth in Section 38401 or the due date established by the California Department of Tax and Fee Administration in accordance with Section 38404, shall pay a penalty of one hundred dollars ($100).(c) A person who is liable for the penalties described in this section shall pay either the penalty described in subdivision (a) or the penalty described in subdivision (b), whichever is greater.(Amended by Stats. 2021, Ch. 432, Sec. 35. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 38451.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 6 - Interest and Penalties|Section 38451.5.

38451.5.  (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per month or fraction thereof, as defined in Section 6591.5, interest shall be computed at the modified adjusted daily rate from the date on which the tax was due until the date of payment, if all of the following occur:(1) The payment of the tax was made one business day after the date the tax was due.(2) The person was granted relief from all penalties that applied to that tax payment.(3) The person files a request for an adjustment.(b) For purposes of this section:(1) “Business day” means any day other than a Saturday, Sunday, or any day designated as a state holiday.(2) “Department” means the California Department of Tax and Fee Administration. (3) “Modified adjusted daily rate” means the modified adjusted rate per annum as defined in subdivision (a) of Section 6591.5 determined on a daily basis by dividing the modified adjusted rate per annum by 365.(c) This section shall not apply to any payment made pursuant to a deficiency determination, a determination if no return has been filed, or a jeopardy determination issued by the department.(d) This section shall apply only to electronic payments of taxes.(Added by Stats. 2021, Ch. 432, Sec. 36. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 38452 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 6 - Interest and Penalties|Section 38452.

38452.  (a) If the board finds that a person’s failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the penalty provided by Sections 38421 and 38451.(b) Except as provided in subdivision (c), any person seeking to be relieved of the penalty shall file with the board a statement under penalty of perjury setting forth the facts upon which he or she bases his or her claim for relief.(c) The board shall establish criteria that provides for efficient resolution of requests for relief pursuant to this section.(Amended by Stats. 2000, Ch. 1052, Sec. 37.5. Effective January 1, 2001.)
CA Rev & Tax Code § 38453 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 6 - Interest and Penalties|Section 38453.

38453.  If the board finds that a person’s failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the interest provided by Sections 38405, 38423, and 38451.Any person seeking to be relieved of the interest shall file with the board a statement under penalty of perjury setting forth the facts upon which he bases his claim for relief.(Added by Stats. 1981, Ch. 947, Sec. 20.)
CA Rev & Tax Code § 38454 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 6 - Interest and Penalties|Section 38454.

38454.  (a) If the board finds that a person’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the taxes imposed by this part and any penalty or interest added thereto.(b) For purposes of this section, a person’s failure to make a timely return or payment shall be considered to be due to reasonable reliance on written advice from the board, only if the board finds that all of the following conditions are satisfied:(1) The person requested in writing that the board advise him or her whether a particular activity or transaction is subject to tax under this part. The specific facts and circumstances of the activity or transaction shall be fully described in the request.(2) The board responded in writing to the person regarding the written request for advice, stating whether or not the described activity or transaction is subject to tax, or stating the conditions under which the activity or transaction is subject to tax.(3) The liability for taxes applied to a particular activity or transaction which occurred before either of the following:(A) Before the board rescinded or modified the advice so given, by sending written notice to the person of the rescinded or modified advice.(B) Before a change in statutory or constitutional law, a change in the board’s regulations, or a final decision of a court, which renders the board’s earlier written advice no longer valid.(c) Any person seeking relief under this section shall file with the board all of the following:(1) A copy of the person’s written request to the board and a copy of the board’s written advice.(2) A statement under penalty of perjury setting forth the facts on which the claim for relief is based.(3) Any other information which the board may require.(d) Only the person making the written request shall be entitled to rely on the board’s written advice to that person.(Added by Stats. 1990, Ch. 987, Sec. 6.5.)
CA Rev & Tax Code § 38455 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 5 - Determinations|ARTICLE 6 - Interest and Penalties|Section 38455.

38455.  (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay tax is due in whole or in part to an unreasonable error or delay by an employee of the board acting in his or her official capacity.(b) For purposes of this section, an error or delay shall be deemed to have occurred only if the person filed a timely report and no significant aspect of the error or delay is attributable to an act of, or a failure to act by, the taxpayer.(c) Any person seeking relief under this section shall file with the board a statement under penalty of perjury setting forth the facts on which the claim for relief is based and any other information which the board may require.(d) The board may grant relief only for interest imposed on tax liabilities that arise during taxable periods commencing on or after January 1, 2000.(Amended by Stats. 2001, Ch. 251, Sec. 27. Effective January 1, 2002.)
CA Rev & Tax Code § 38501 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 1 - Security for Tax|Section 38501.

38501.  The board, whenever it deems it necessary to ensure compliance with this part, may require any person subject thereto, to place with it such security as the board may determine. Any security in the form of cash, government bonds, or insured deposits in banks or savings and loan institutions shall be held by the board in trust to be used solely in the manner provided by this section and Section 38565. The amount of the security shall be fixed by the board but, except as noted below, shall not be greater than twice the estimated average liability of persons filing returns for quarterly periods or three times the estimated average liability of persons required to file returns for monthly periods, determined in such manner as the board deems proper, or ten thousand dollars ($10,000), whichever amount is the lesser. The limitations herein provided apply regardless of the type of security placed with the board. The amount of the security may be increased or decreased by the board subject to the limitations herein provided. The board may sell the security at public auction if it becomes necessary to do so in order to recover any tax or any amount required to be collected, interest, or penalty due. Notice of the sale may be served upon the person who placed the security personally or by mail; if by mail, service shall be made in the manner prescribed for service of a notice of a deficiency determination and shall be addressed to the person at his or her address as it appears in the records of the board. Security in the form of a bearer bond issued by the United States or the State of California which has a prevailing market price may, however, be sold by the board at private sale at a price not lower than the prevailing market price thereof. Upon any sale any surplus above the amounts due shall be returned to the person who placed the security.(Amended by Stats. 1991, Ch. 236, Sec. 16. Effective July 29, 1991.)
CA Rev & Tax Code § 38503 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 1 - Security for Tax|Section 38503.

38503.  (a) Subject to the limitations in subdivisions (b) and (c), 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 credits or other personal property belonging to a timber owner liable for any amount under this part to withhold from those credits or other personal property the amount of any tax, interest, or penalties due from that timber owner, or the amount of any liability incurred by him or her under this part, and to transmit the amount withheld to the board at those times as it may designate.(b) The person served shall continue to withhold pursuant to the notice of levy until the amount specified in the notice, including accrued interest, has been paid in full, until the notice is withdrawn, or until one year from the date the notice is received, whichever occurs first.(c) The amount required to be withheld is the lesser of the following:(1) The amount due stated on the notice.(2) The amount of each payment due or becoming due to the timber owner during the period of the levy.(d) For the purposes of this section, “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. “Payments” does include all of the following:(1) Payments due for services for independent contractors, dividends, rents, royalties, residuals, patent rights, mineral or other natural rights.(2) Payments or credits due or becoming due periodically as a result of an enforceable obligation to the timber owner liable for the tax.(3) Any other payments or credits due or becoming due the timber owner as the result of written or oral contracts for services or sales whether denominated as wages, salary, commission, bonus, or otherwise.(e) In the case of a financial institution, to be effective, the notice shall state the amount due from the taxpayer and shall be delivered or mailed to the branch or office of the financial institution where the credits or other property is held, unless another branch or office is designated by the financial institution to receive the notice.(Amended by Stats. 1999, Ch. 991, Sec. 64. Effective January 1, 2000. Operative July 1, 2001, by Sec. 75 of Ch. 991.)