reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 50112.9 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 3 - Determinations|ARTICLE 1.1 - Payment by Electronic Funds Transfer|Section 50112.9.

50112.9.  (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape, so as to order, instruct, or authorize a financial institution to debit or credit an account. Electronic funds transfers shall be accomplished by an automated clearinghouse debit, an automated clearinghouse credit, or by Federal Reserve Wire Transfer (Fedwire).(b) “Automated clearinghouse” means any federal reserve bank, or an organization established in agreement with the National Automated Clearing House Association, that operates as a clearinghouse for transmitting or receiving entries between banks or bank accounts and which authorizes an electronic transfer of funds between these banks or bank accounts.(c) “Automated clearinghouse debit” means a transaction in which the state, through its designated depository bank, originates an automated clearinghouse transaction debiting the person’s bank account and crediting the state’s bank account for the amount of the fee. Banking costs incurred for the automated clearinghouse debit transaction shall be paid by the state.(d) “Automated clearinghouse credit” means an automated clearinghouse transaction in which the person through his or her own bank, originates an entry crediting the state’s bank account and debiting his or her own bank account. Banking costs incurred for the automated clearinghouse credit transaction charged to the state shall be paid by the person originating the credit.(e) “Fedwire transfer” means any transaction originated by a person and utilizing the national electronic payment system to transfer funds through the federal reserve banks, when that person debits his or her own bank account and credits the state’s bank account. Electronic funds transfers pursuant to Section 50112.7 may be made by Fedwire only if payment cannot, for good cause, be made according to subdivision (a), and the use of Fedwire is preapproved by the board. Banking costs incurred for the Fedwire transaction charged to the person and to the state shall be paid by the person originating the transaction.(Added by Stats. 2000, Ch. 923, Sec. 65. Effective January 1, 2001.)
CA Rev & Tax Code § 50112.10 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 3 - Determinations|ARTICLE 1.1 - Payment by Electronic Funds Transfer|Section 50112.10.

50112.10.  (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and authenticated pursuant to any method or form the board may prescribe.(b) Notwithstanding any other law, any return, declaration, statement, or other document otherwise required to be signed that is filed by the taxpayer using electronic media in a form as required by the board shall be deemed to be a signed, valid original document, including upon reproduction to paper form by the board.(c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone.(Added by Stats. 2002, Ch. 459, Sec. 33. Effective January 1, 2003.)
CA Rev & Tax Code § 50113 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 3 - Determinations|ARTICLE 2 - Deficiency Determinations|Section 50113.

50113.  (a) If the board is dissatisfied with the report filed or the amount of fee paid to the board under this part by any fee payer, or if no report has been filed or no payment or payments of the fees have been made to the state by a fee payer, the board may compute and determine the amount to be paid, based upon any information available to it. One or more additional determinations may be made of the amount of fee due for one, or for more than one, period. The amount of fee so determined shall bear interest at the modified rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the amount of the fee, or any portion thereof, became due and payable until the date of payment. In making a determination, the board may offset overpayments for a period or periods against underpayments for another period or periods and against the interest and penalties on the underpayments.(b) If any part of the deficiency for which a determination of an additional amount due is made is found to have been occasioned by negligence or intentional disregard of this part or regulations adopted by the board pursuant to this part, a penalty of 10 percent of the amount of that determination shall be added, plus interest as provided in subdivision (a).(c) If any part of the deficiency for which a determination of an additional amount due is made is found to be occasioned by fraud or an intent to evade this part or regulations adopted pursuant to this part, a penalty of 25 percent of the amount of the determination shall be added, plus interest as provided in subdivision (a).(d) The board shall give to the fee payer written notice of its determination. The notice shall be placed in a sealed envelope, with postage paid, addressed to the fee payer at the fee payer’s address as it appears in the records of the board. The giving of the notice shall be deemed complete at the time of the deposit in a United States Post Office, or a mailbox, subpost office, substation, 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, the board may serve notice personally by delivering to the person to be served, and service shall be deemed complete at the time of delivery. The board may make personal service to a corporation by delivering a notice to any person designated in the Code of Civil Procedure to be served for the corporation with a summons and complaint in a civil action.(Amended by Stats. 1990, Ch. 1366, Sec. 51. Effective September 27, 1990.)
CA Rev & Tax Code § 50113.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 3 - Determinations|ARTICLE 2 - Deficiency Determinations|Section 50113.1.

50113.1.  Except in the case of fraud, intent to evade this part, or rules and regulations adopted pursuant to this part, or failure to make a report or return, every notice of a determination of an additional amount due shall be given within three years after the date when the amount was required to have been paid or the report or return was due, or within three years after the report or return was filed, whichever period expires later. In the case of failure to make a report or return, the notice of determination shall be mailed within eight years after the date the report or return was due.(Amended by Stats. 1993, Ch. 1113, Sec. 25. Effective January 1, 1994.)
CA Rev & Tax Code § 50113.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 3 - Determinations|ARTICLE 2 - Deficiency Determinations|Section 50113.2.

50113.2.  If, before the expiration of the time prescribed in Section 50113.1 for the mailing of a notice of deficiency determination, the fee payer has consented in writing to the mailing of the notice after that time, the notice may be mailed at any time prior to the expiration of the period agreed upon. The period agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.(Added by Stats. 1990, Ch. 1366, Sec. 53. Effective September 27, 1990.)
CA Rev & Tax Code § 50114 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 3 - Determinations|ARTICLE 3 - Redeterminations|Section 50114.

50114.  Any person from whom an amount is determined to be due under Article 2 (commencing with Section 50113), or any person directly interested, may petition for a redetermination thereof within 30 days after service of a notice of determination on that person. If a petition for redetermination is not filed within the 30-day period, the amount determined to be due becomes final at the expiration of that time period.(Amended by Stats. 1990, Ch. 1366, Sec. 54. Effective September 27, 1990.)
CA Rev & Tax Code § 50115 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 3 - Determinations|ARTICLE 3 - Redeterminations|Section 50115.

50115.  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 on the petition for redetermination.(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
CA Rev & Tax Code § 50116 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 3 - Determinations|ARTICLE 3 - Redeterminations|Section 50116.

50116.  If a petition for redetermination is filed within the period specified in Section 50114, the board shall reconsider the amount determined to be due, and, if the person has so requested in the person’s petition, the board shall grant the person an oral hearing and shall give the person 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. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
CA Rev & Tax Code § 50117 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 3 - Determinations|ARTICLE 3 - Redeterminations|Section 50117.

50117.  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.(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
CA Rev & Tax Code § 50118 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 3 - Determinations|ARTICLE 3 - Redeterminations|Section 50118.

50118.  The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of the notice of the order or decision.(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
CA Rev & Tax Code § 50119 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 3 - Determinations|ARTICLE 3 - Redeterminations|Section 50119.

50119.  All amounts determined to be due by the board under Article 2 (commencing with Section 50113) are due and payable at the time they become final, and, if not paid when due and payable, a penalty of 10 percent of the amount determined to be due shall be added to the amount due and payable.(Amended by Stats. 1990, Ch. 1366, Sec. 55. Effective September 27, 1990.)
CA Rev & Tax Code § 50120 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 3 - Determinations|ARTICLE 3 - Redeterminations|Section 50120.

50120.  Any notice required by this article shall be served personally or by mail in the same manner as prescribed for service of notice by Section 50113.(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
CA Rev & Tax Code § 50120.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 3 - Determinations|ARTICLE 4 - Jeopardy Determinations|Section 50120.1.

50120.1.  If the board determines that the collection of any amount of fee will be jeopardized by delay, it shall thereupon make a determination of the amount of fee due, noting that fact upon the determination, and the amount of the fee shall be immediately due and payable. If the amount of the fee, interest, and penalty specified in the jeopardy determination is not paid, or a petition for redetermination is not filed, within 10 days after the service upon the feepayer of a notice of the determination, the determination becomes final, and the delinquency penalty and interest provided in Section 50112 shall attach to the amount of fee specified in the jeopardy determination.(Amended by Stats. 2004, Ch. 527, Sec. 11. Effective January 1, 2005.)
CA Rev & Tax Code § 50120.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 3 - Determinations|ARTICLE 4 - Jeopardy Determinations|Section 50120.2.

50120.2.  The fee payer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 3 (commencing with Section 50114), with the board within 10 days after the service upon the fee payer of notice of the determination, and he or she shall, within the 10-day period, deposit with the board that security which the board determines to be necessary to ensure compliance with this part. The security may be sold by the board at a public sale if it becomes necessary in order to recover any amount due under this part. Notice of the sale may be served upon the person who deposited the security personally or by mail in the same manner as prescribed for service of notice by subdivision (d) of Section 50113. After that sale, the surplus, if any, above the amount due under this part shall be returned to the person who deposited the security.(Added by Stats. 1990, Ch. 1366, Sec. 58. Effective September 27, 1990.)
CA Rev & Tax Code § 50120.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 3 - Determinations|ARTICLE 4 - Jeopardy Determinations|Section 50120.3.

50120.3.  (a) In accordance with rules and regulations which the board may adopt, the person against whom a jeopardy determination is made may apply for an administrative hearing for one or more of the following purposes:(1) To establish that the determination is excessive.(2) 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.(3) To request the release of all or part of the property to the person.(4) To request a stay of collection activities.(b) 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. 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 50120.2, that security which the board determines to be necessary to ensure compliance with this part, the filing of the application shall not operate as a stay of collection activities, except for 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 does not affect Section 50120.1, relating to the finality date of the determination, and the attachment of the delinquency penalty and interest.(Added by Stats. 1990, Ch. 1366, Sec. 59. Effective September 27, 1990.)
CA Rev & Tax Code § 50121 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 4 - Collection of Fee|ARTICLE 1 - Suit for Fee|Section 50121.

50121.  The board may bring any legal action 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. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
CA Rev & Tax Code § 50122 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 4 - Collection of Fee|ARTICLE 1 - Suit for Fee|Section 50122.

50122.  In any action brought to enforce the rights of the state with respect to any fee, a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the fee, of the delinquency of the amount of fee and penalty set forth in the certificate, and of compliance by the board with this part in relation to the computation and levy of the fee. In that 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. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
CA Rev & Tax Code § 50123 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 4 - Collection of Fee|ARTICLE 2 - Judgment for Fee|Section 50123.

50123.  If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount, including interest and penalties, together with any costs in addition to the amount, are a perfected and enforceable state tax lien which is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code.(Amended by Stats. 1990, Ch. 1366, Sec. 60. Effective September 27, 1990.)
CA Rev & Tax Code § 50124 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 4 - Collection of Fee|ARTICLE 2 - Judgment for Fee|Section 50124.

50124.  (a) If the board determines that the amount of any fees, 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 fees 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 the liability represented by the lien imposed under this article is legally unenforceable, the board may release the lien.(c) A certificate by the board 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.(Amended by Stats. 2006, Ch. 538, Sec. 636. Effective January 1, 2007.)
CA Rev & Tax Code § 50125 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 4 - Collection of Fee|ARTICLE 3 - Warrant for Collection|Section 50125.

50125.  At any time within three years after any person is delinquent in the payment of any amount required to be paid under this part, or 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 lien 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 has the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same 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. 169. Effective January 1, 1997.)
CA Rev & Tax Code § 50126 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 4 - Collection of Fee|ARTICLE 3 - Warrant for Collection|Section 50126.

50126.  The board may pay or advance to the sheriff or marshal, the same fees, commissions, or expenses for services as are provided by law for similar services pursuant to a 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. 170. Effective January 1, 1997.)
CA Rev & Tax Code § 50127 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 4 - Collection of Fee|ARTICLE 3 - Warrant for Collection|Section 50127.

50127.  The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from the person by the warrant or in any other manner provided in this part for the collection of the fee.(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
CA Rev & Tax Code § 50128 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 4 - Collection of Fee|ARTICLE 4 - Seizure and Sale|Section 50128.

50128.  Whenever any fee payer is delinquent in the payment of the fee, the board, or its authorized representative, may seize any property, real or personal, of the fee payer, and sell at public auction the property seized, or a sufficient portion of the property, 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. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)