reglab/housing_qa huggingface dataset:
CA Govt Code § 15492 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 7.5 - STATE ALLOCATION BOARD|Section 15492.

15492.  (a) The Department of General Services shall assign one full-time position within the Office of Public School Construction to the performance of the following functions:(1) Providing advisory assistance to school districts regarding the process of site acquisition for projects for which the State Allocation Board has approved funding under Chapter 1 (commencing with Section 17210) of Part 10.5 of the Education Code.(2) Formulating recommendations for administrative or statutory revision to the manner in which school sites are acquired under Chapter 1 (commencing with Section 17210) of Part 10.5 of the Education Code, and submitting those recommendations to the State Allocation Board.(b) The Department of General Services shall establish a screening unit or other mechanism within the Office of Public School Construction to ensure that the office responds in a timely manner to any inquiry regarding the status of an application for project funding under Chapter 1 (commencing with Section 17210) of Part 10.5 of the Education Code.(c) The requirements set forth in this section shall not increase the staffing level of the Office of Public School Construction, as that staffing level existed on the operative date of this section.(Amended by Stats. 2006, Ch. 538, Sec. 266. Effective January 1, 2007.)
CA Govt Code § 15500 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 8 - LOCAL AGENCY ALLOCATION LAW|Section 15500.

15500.  This part may be cited as the Local Agency Allocation Law.(Added by Stats. 1953, Ch. 170.)
CA Govt Code § 15501 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 8 - LOCAL AGENCY ALLOCATION LAW|Section 15501.

15501.  As used in this part:(a) “Local agencies” means cities, counties, housing authorities, districts, and any other local public agencies.(b) “Public works projects” means acquisition and improvement of sites, construction, modification, and alteration of public buildings, airports, water supply systems (including when incidental to a public works project (1) highways, streets, bridges, and other street and highway structures, and (2) plan preparation and equipment), and publicly owned and operated facilities, including but not limited to sewage treatment and disposal plants and sanitary facilities.(c) “Board” means State Allocation Board.(Added by Stats. 1953, Ch. 170.)
CA Govt Code § 15502 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 8 - LOCAL AGENCY ALLOCATION LAW|Section 15502.

15502.  Whenever the Legislature makes an appropriation of state or federal funds for apportionment or allocation to any class or classes of local agencies for public works projects, or whenever any state officer or agency is authorized by law to receive or accept any money from the Federal Government or from other sources for the purpose of making such apportionments or allocations, and if no state officer or agency, other than the State Allocation Board, is authorized and empowered by law to make the allocations or apportionments, they shall be made solely by the board.(Added by Stats. 1953, Ch. 170.)
CA Govt Code § 15503 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 8 - LOCAL AGENCY ALLOCATION LAW|Section 15503.

15503.  Whenever the board is required to make allocations or apportionments under this part, it shall prescribe rules and regulations for the administration of, and not inconsistent with, the act making the appropriation of funds to be allocated or apportioned. The board shall require the procedure, forms, and the submission of any information it may deem necessary or appropriate.Unless otherwise provided in the appropriation act, the board may require that applications for allocations or apportionments be submitted to it for approval. (Added by Stats. 1953, Ch. 170.)
CA Govt Code § 15504 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 8 - LOCAL AGENCY ALLOCATION LAW|Section 15504.

15504.  The Director of General Services shall provide the board with the assistance it may require in order to carry out the provisions of this part.(Amended by Stats. 1965, Ch. 371.)
CA Govt Code § 15505 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 8 - LOCAL AGENCY ALLOCATION LAW|Section 15505.

15505.  Any money appropriated for allocation or apportionment upon a fixed formula basis or upon a basis not requiring the exercise of judgment or discretion as to the amount of or the terms and conditions under which allocations and apportionments are to be made is exempt from this part unless the Legislature expressly provides otherwise.(Added by Stats. 1953, Ch. 170.)
CA Govt Code § 15506 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 8 - LOCAL AGENCY ALLOCATION LAW|Section 15506.

15506.  This part shall not be construed as affecting or changing any authority or practice existing on May 24, 1949 whereby any state officer or agency is allocating or apportioning money to local agencies.(Added by Stats. 1953, Ch. 170.)
CA Govt Code § 15670 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9.5 - Office of Tax Appeals|Section 15670.

15670.  (a) There shall be established in state government the Office of Tax Appeals.(b) (1) The office is under the control of a director. The Governor shall appoint the director, chief deputy director, and chief counsel of the office. The appointment of the director is subject to confirmation by the Senate.(2) The director shall administer and direct the day-to-day operations of the office, including, but not limited to, ensuring that each hearing office is sufficiently staffed and that appeals hearings are heard and resolved in a timely and efficient manner. The director shall not direct, oversee, supervise, or be otherwise involved in the decisionmaking process of the tax appeals panels.(c) Within the office, there shall be tax appeals panels. Each tax appeals panel shall consist of three administrative law judges designated by the director of the office. Each administrative law judge shall satisfy both of the following:(1) Possess both of the following qualifications:(A) Active membership in the State Bar of California for at least five years immediately preceding his or her designation to a tax appeals panel.(B) Knowledge and experience with regard to the administration and operation of the tax and fee laws of the United States and of this state.(2) Subscribe to the Code of Judicial Ethics adopted by the Supreme Court pursuant to subdivision (m) of Section 18 of Article VI of the California Constitution for the conduct of judges, including, but not limited to, those canons governing conflict of interest.(Amended by Stats. 2017, Ch. 252, Sec. 8. (AB 131) Effective September 16, 2017.)
CA Govt Code § 15671 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9.5 - Office of Tax Appeals|Section 15671.

15671.  For purposes of this part, the following terms shall have the following meanings:(a) “Appeal” means any of the following:(1) A petition, including, but not limited to, a petition for redetermination, petition for reassessment, petition for reconsideration of successor liability, or petition for rehearing.(2) Administrative protest with respect to a tax or fee administered by the California Department of Tax and Fee Administration.(3) Claim, including a claim for refund with respect to a tax or fee administered by the California Department of Tax and Fee Administration.(4) Appeal from an action of the Franchise Tax Board filed under Part 10.2 (commencing with Section 18401) of Division 2 of the Revenue and Taxation Code or Chapter 1 (commencing with Section 20501) and Chapter 4 (commencing with Section 20641) of Part 10.5 of Division 2 of the Revenue and Taxation Code.(5) Application, including, but not limited to, an application for administrative hearing.(6) Any other item that may be scheduled for a hearing, including, but not limited to, requests for relief of taxes, fees, interest, or penalties.(b) “Office” means the Office of Tax Appeals.(Amended by Stats. 2017, Ch. 252, Sec. 9. (AB 131) Effective September 16, 2017.)
CA Govt Code § 15672 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9.5 - Office of Tax Appeals|Section 15672.

15672.  (a) Except as provided in subdivision (b) of Section 15600, the office is the successor to, and is vested with, all of the duties, powers, and responsibilities of the State Board of Equalization necessary or appropriate to conduct appeals hearings.(b) The tax appeals panels and the appeals hearings conducted by the tax appeals panels under this part shall not be construed to be, or to be conducted by, a tax court.(Amended by Stats. 2017, Ch. 252, Sec. 10. (AB 131) Effective September 16, 2017.)
CA Govt Code § 15673 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9.5 - Office of Tax Appeals|Section 15673.

15673.  The office’s headquarters shall be in Sacramento. A hearing office shall be located in Sacramento, Fresno, and Los Angeles.(Added by Stats. 2017, Ch. 16, Sec. 13. (AB 102) Effective June 27, 2017. Operative July 1, 2017, pursuant to Section 15680.)
CA Govt Code § 15674 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9.5 - Office of Tax Appeals|Section 15674.

15674.  (a) The tax appeals panels shall do all of the following:(1) On or after January 1, 2018, conduct all appeals hearings for those duties, powers, and responsibilities transferred to the office pursuant to Section 15672.(2) Issue a written opinion for each appeal decided.(3) Except as otherwise provided in this part, conduct all appeals hearings and proceedings under the Administrative Procedure Act.(b) On or after January 1, 2018, the State Board of Equalization shall not conduct appeals or take any other action with respect to an appeal, except as provided in subdivision (b) of Section 15600 and consistent with subdivision (d) of Section 15600.(Amended by Stats. 2017, Ch. 252, Sec. 11. (AB 131) Effective September 16, 2017.)
CA Govt Code § 15675 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9.5 - Office of Tax Appeals|Section 15675.

15675.  The office shall publish a written opinion for each appeal decided by each tax appeals panel. The written opinion shall be published within 100 days after the date upon which a tax appeals panel’s decision becomes final.(Added by Stats. 2017, Ch. 16, Sec. 13. (AB 102) Effective June 27, 2017. Operative July 1, 2017, pursuant to Section 15680.)
CA Govt Code § 15676 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9.5 - Office of Tax Appeals|Section 15676.

15676.  A person may be represented on an appeal by any authorized person or persons, at least 18 years of age, of the person’s choosing, including, but not limited to, an attorney, appraiser, certified public accountant, public accountant, bookkeeper, employee, business associate, or any other person.(Amended by Stats. 2017, Ch. 252, Sec. 12. (AB 131) Effective September 16, 2017.)
CA Govt Code § 15676.2 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9.5 - Office of Tax Appeals|Section 15676.2.

15676.2.  (a) Notwithstanding subdivision (c) of Section 15670, the office shall establish a process under which a person filing an appeal may opt to appear before one administrative law judge if either of the following is true:(1) If the appeal arises from a tax, fee, or penalty imposed pursuant to the Personal Income Tax Law (Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code), and the total amount in dispute, including penalties and fees, is less than five thousand dollars ($5,000).(2) If the appeal arises from a tax, fee, or penalty administered by the California Department of Tax and Fee Administration, and both of the following are satisfied:(A) The entity filing the appeal has gross receipts of less than twenty million dollars ($20,000,000).(B) The total amount in dispute, including penalties and fees, is less than fifty thousand dollars ($50,000).(b) The decision of one administrative law judge made pursuant to the process established by this section shall not have precedential effect.(c) This section shall remain in effect only until January 1, 2030, and as of that date is repealed.(Added by Stats. 2019, Ch. 34, Sec. 1. (SB 92) Effective June 27, 2019. Repealed as of January 1, 2030, by its own provisions.)
CA Govt Code § 15676.5 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9.5 - Office of Tax Appeals|Section 15676.5.

15676.5.  Subject to Section 15679, in order to facilitate the implementation of Section 15676:(a) The office shall establish a process under which a person filing an appeal may request, notwithstanding Section 11425.20 or any other law to the contrary, a closed hearing.(b) The office shall also establish objective criteria for determining whether to grant a request described in subdivision (a) and these objective criteria shall include, but not be limited to, those criteria that are necessary or proper to carry out the intent of Section 15676.(Added by Stats. 2017, Ch. 252, Sec. 13. (AB 131) Effective September 16, 2017.)
CA Govt Code § 15677 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9.5 - Office of Tax Appeals|Section 15677.

15677.  If a person that sought relief from a tax appeals panel disagrees with its decision, the person may bring an action in superior court in accordance with the law imposing the tax or fee for a trial de novo.(Amended by Stats. 2017, Ch. 252, Sec. 14. (AB 131) Effective September 16, 2017.)
CA Govt Code § 15678 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9.5 - Office of Tax Appeals|Section 15678.

15678.  (a) A member of the State Board of Equalization shall not represent a person before a tax appeals panel before one year after the expiration of the member’s term on the board or one year after separation from the board.(b) The staff of a member of the State Board of Equalization shall not represent a person before a tax appeals panel before one year after separation from employment with that member.(Added by Stats. 2017, Ch. 16, Sec. 13. (AB 102) Effective June 27, 2017. Operative July 1, 2017, pursuant to Section 15680.)
CA Govt Code § 15679 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9.5 - Office of Tax Appeals|Section 15679.

15679.  (a) (1) By January 1, 2018, the office shall adopt regulations as necessary or appropriate to carry out the purposes of this part. Any rule or regulation adopted pursuant to this section may be by adoption of an emergency regulation in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1.(2) Until January 1, 2019, the adoption and readoption of emergency regulations by the office to carry out the office’s duties, powers, and responsibilities pursuant to this part shall be deemed to be an emergency and necessary for the immediate preservation of public peace, health and safety, or general welfare for purposes of Sections 11346.1 and 11349.6 and the office is hereby exempted from the requirement that it describe facts showing the need for immediate action and from review of the emergency regulations by the Office of Administrative Law.(3) To the extent possible, regulations adopted to carry out the purposes of paragraph (2) of subdivision (c) of Section 15670 shall be consistent with all of the following:(A) The procedures established by the Commission on Judicial Performance for regulating activities of state judges.(B) The gift, honoraria, and travel restrictions on legislators contained in the Political Reform Act of 1974 (Title 9 (commencing with Section 81000)).(C) The Model State Administrative Tax Tribunal Act dated August 2006 adopted by the American Bar Association.(b) Chapter 3.5 (commencing with Section 11340) of Part 1 shall not apply to any standard, criterion, procedure, determination, rule, notice, or guideline established or issued by the office.(Added by Stats. 2017, Ch. 16, Sec. 13. (AB 102) Effective June 27, 2017. Operative July 1, 2017, pursuant to Section 15680.)
CA Govt Code § 15679.5 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9.5 - Office of Tax Appeals|Section 15679.5.

15679.5.  (a) Consistent with Section 15674, all appeals hearings and proceedings shall be conducted pursuant to the Administrative Procedure Act. To the extent applicable and not in conflict with this part, the regulations contained in Division 2.1 of Title 18 of the California Code of Regulations shall continue in force and apply to all appeals hearings and proceedings.(b) (1) Pursuant to Section 15679, the office shall amend, repeal, or add to the regulations described in subdivision (a) as necessary or appropriate to govern hearings and proceedings conducted by tax appeals panels pursuant to this part.(2) Notwithstanding any other law and consistent with Section 15676 and Division 2.1 of Title 18 of the California Code of Regulations, the office shall adopt regulations regarding the presentation of evidence and preparation for hearings and proceedings before a tax appeals panel that do not require application of specialized knowledge.(3) To the extent applicable and not in conflict with this part, regulatory actions adopted to carry out this subdivision shall be consistent with the Model State Administrative Tax Tribunal Act dated August 2006 adopted by the American Bar Association.(Added by Stats. 2017, Ch. 252, Sec. 15. (AB 131) Effective September 16, 2017.)
CA Govt Code § 15680 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9.5 - Office of Tax Appeals|Section 15680.

15680.  This part shall become operative on July 1, 2017.(Added by Stats. 2017, Ch. 16, Sec. 13. (AB 102) Effective June 27, 2017. Note: Operative date provision applies to Part 9.5, commencing with Section 15670.)
CA Govt Code § 15700 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 10 - FRANCHISE TAX BOARD|Section 15700.

15700.  There is in the state government, in the Government Operations Agency, a Franchise Tax Board consisting of the Controller, the Director of Finance, and the Chairperson of the State Board of Equalization. The Franchise Tax Board is the successor to, and is vested with, all of the duties, powers, purposes, responsibilities, and jurisdiction of the Franchise Tax Commissioner, but the statutes and laws under which that office existed and all laws prescribing the duties, powers, purposes, responsibilities, and jurisdiction of that office, together with all lawful rules and regulations established thereunder, are expressly continued in force. “Franchise Tax Commissioner” when used in any statute, law, rule, or regulation now in force, or that may hereafter be enacted or adopted, means the Franchise Tax Board. No action to which the Franchise Tax Commissioner is a party shall abate by reason hereof but shall continue in the name of the Franchise Tax Board, and the Franchise Tax Board shall be substituted for the Franchise Tax Commissioner by the court wherein the action is pending. The substitution shall not in any way affect the rights of the parties to the action.Notwithstanding any other provision of the law to the contrary, any directive or regulation adopted by the Franchise Tax Board shall take precedence over any directive or regulation adopted by its executive officer.(Amended by Stats. 2013, Ch. 352, Sec. 298. (AB 1317) Effective September 26, 2013. Operative July 1, 2013, by Sec. 543 of Ch. 352.)
CA Govt Code § 15701 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 10 - FRANCHISE TAX BOARD|Section 15701.

15701.  The Franchise Tax Board, with the consent and approval of two-thirds of the membership of the Senate, may appoint an executive officer who shall be a civil executive officer and shall perform such duties as are delegated to him by the Franchise Tax Board. The executive officer may be removed by a two-thirds vote of the Franchise Tax Board. The Legislature hereby requests the Franchise Tax Board to designate said executive officer as the person holding the position confidential to it, within the meaning of subdivision (e) of Section 4 of Article VII of the Constitution. The annual salary of the executive officer shall be fifty-one thousand six hundred twenty-four dollars ($51,624). The executive officer shall employ, in addition to existing employees of the Franchise Tax Commissioner, such other assistants and clerical and other employees as he deems necessary for the effective conduct of his work, and shall fix their compensation in accordance with law.(Amended by Stats. 1980, Ch. 1197.)
CA Govt Code § 15702 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 10 - FRANCHISE TAX BOARD|Section 15702.

15702.  (a) Any power granted to, or duty imposed on, the Franchise Tax Board by any provision of law may be exercised or performed by any officer or employee of the board authorized by the board unless it is expressly provided that the power or duty shall be exercised or performed only by the board itself.(b) Notwithstanding any other provision of law, if any person requests in writing to the executive officer or the Franchise Tax Board that a specific proposed regulation be considered by the board itself, then any authority delegated to any officer or employee of the board to adopt that regulation is rescinded.(Amended by Stats. 1990, Ch. 987, Sec. 2.)
CA Govt Code § 15703 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 10 - FRANCHISE TAX BOARD|Section 15703.

15703.  Notwithstanding any other provision of law, the Franchise Tax Board shall, upon the request of the local child support agency, provide to that agency the address, in addition to the social security number, of an absent parent against whose personal income tax refund the agency has requested an offset for nonpayment of child support, if that information is required for the enforcement of a child support order.(Amended by Stats. 2000, Ch. 808, Sec. 99. Effective September 28, 2000.)