reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 32252 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 6 - Determinations|ARTICLE 1 - Returns and Payments|Section 32252.

32252.  (a) Any taxpayer 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 board under Article 2 (commencing with Section 32271) or Article 3 (commencing with Section 32291), within the time required shall pay a penalty of 10 percent of the amount of the tax, together with interest on that tax at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax became due and payable until the date of payment.(b) Any person who fails to file a return in accordance with the due dates set forth in Sections 32251, or the due date established by the board in accordance with Section 32251.5 shall pay a penalty of fifty dollars ($50).(c) The penalties imposed by this section shall be limited to either the fifty dollars ($50) provided in subdivision (b), or 10 percent of the tax provided in subdivision (a), whichever is greater.(Amended by Stats. 2000, Ch. 923, Sec. 21. Effective January 1, 2001.)
CA Rev & Tax Code § 32252.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 6 - Determinations|ARTICLE 1 - Returns and Payments|Section 32252.5.

32252.5.  (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 subdivision (b) of 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 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 payment of tax.(3) The person files a request for an adjustment.(b) For purposes of this section, “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) For purposes of this section, “business day” means any day other than a Saturday, Sunday, or any day designated as a state holiday.(d) This section shall not apply to any payment made pursuant to a deficiency determination, a determination where no return has been filed, or a jeopardy determination issued by the department.(e) This section shall only apply to electronic payments of taxes.(Amended by Stats. 2021, Ch. 432, Sec. 29. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 32253 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 6 - Determinations|ARTICLE 1 - Returns and Payments|Section 32253.

32253.  (a) Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any report or paying any tax.(b) (1) In the case of a disaster, the board, 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 board 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 and who pays the tax within the period for which the extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the tax would have been due without the extension to the date of payment.(Amended by Stats. 2016, Ch. 257, Sec. 5. (AB 1559) Effective September 9, 2016.)
CA Rev & Tax Code § 32255 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 6 - Determinations|ARTICLE 1 - Returns and Payments|Section 32255.

32255.  (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 32252, 32260, 32291, and 32305.(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 provide for efficient resolution of requests for relief pursuant to this section.(Amended by Stats. 2001, Ch. 251, Sec. 25. Effective January 1, 2002.)
CA Rev & Tax Code § 32256 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 6 - Determinations|ARTICLE 1 - Returns and Payments|Section 32256.

32256.  If the board finds that a person’s failure to make a timely report 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 32252, 32253, 32260, and 32291.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 or she bases his or her claim for relief.(Amended by Stats. 2000, Ch. 923, Sec. 24. Effective January 1, 2001.)
CA Rev & Tax Code § 32256.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 6 - Determinations|ARTICLE 1 - Returns and Payments|Section 32256.5.

32256.5.  (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 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. 26. Effective January 1, 2002.)
CA Rev & Tax Code § 32257 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 6 - Determinations|ARTICLE 1 - Returns and Payments|Section 32257.

32257.  (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.)
CA Rev & Tax Code § 32261 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 6 - Determinations|ARTICLE 1.1 - Payment by Electronic Funds Transfer|Section 32261.

32261.  If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, that person shall be relieved of the penalty provided in subdivision (e) of Section 32260. 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.(Added by Stats. 2000, Ch. 923, Sec. 25. Effective January 1, 2001.)
CA Rev & Tax Code § 32262 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 6 - Determinations|ARTICLE 1.1 - Payment by Electronic Funds Transfer|Section 32262.

32262.  (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 tax. 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 32260 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. 25. Effective January 1, 2001.)
CA Rev & Tax Code § 32263 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 6 - Determinations|ARTICLE 1.1 - Payment by Electronic Funds Transfer|Section 32263.

32263.  (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. 15. Effective January 1, 2003.)
CA Rev & Tax Code § 32271 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 6 - Determinations|ARTICLE 2 - Deficiency Determinations|Section 32271.

32271.  If the board is dissatisfied with the return or returns filed or amount of tax paid to the state by any taxpayer, it 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 tax due for one or for more than one period. The amount of tax so determined shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the 15th day after the close of the period for which the amount of the tax, or any portion thereof, should have been reported until the date of payment. In making a determination, the board may offset overpayment for a period or periods against underpayments for another period or periods and against the interest and penalties on the underpayments. 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 authorized rules, a penalty of 10 percent of the amount of the determination shall be added, plus interest as above provided. 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 authorized rules, a penalty of 25 percent of the amount of the determination shall be added, plus interest as above provided. The board shall give to the taxpayer written notice of its determination. The notice shall be placed in a sealed envelope, with postage paid, addressed to the taxpayer at his 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, sub-post 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 to the person to be served and service shall be deemed 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.(Amended by Stats. 1984, Ch. 1020, Sec. 40. Operative July 1, 1985, by Sec. 65 of Ch. 1020.)
CA Rev & Tax Code § 32272 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 6 - Determinations|ARTICLE 2 - Deficiency Determinations|Section 32272.

32272.  Except in the case of a fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of a determination of an additional amount due shall be given within three years after the date when the amount should have been paid or the return was due, or within three years after the return was filed, whichever period expires later. In the case of failure to make a return, the notice of determination shall be mailed within eight years after the date the return was due.(Amended by Stats. 1993, Ch. 1113, Sec. 14. Effective January 1, 1994.)
CA Rev & Tax Code § 32272.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 6 - Determinations|ARTICLE 2 - Deficiency Determinations|Section 32272.1.

32272.1.  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. 1968, Ch. 1299.)
CA Rev & Tax Code § 32273 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 6 - Determinations|ARTICLE 2 - Deficiency Determinations|Section 32273.

32273.  If before the expiration of the time prescribed in Section 32272 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. 1965, Ch. 1920.)
CA Rev & Tax Code § 32291 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 6 - Determinations|ARTICLE 3 - Determinations if No Return Made|Section 32291.

32291.  If any taxpayer fails to make a return required by this part, the board shall make an estimate, based upon any information available to it, for the period or periods with respect to which the taxpayer failed to make a return of all alcoholic beverages sold in this state by him or her. 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 fixed a penalty equal to 10 percent thereof. One or more determinations may be made of the amount of tax due for one or for more than one period. The amount of tax so determined shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the 15th day of the month following the close of the period for which the amount of the tax, or any portion thereof, should have been returned 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 interest and penalties on the underpayments. If any part of the deficiency for which a determination is made is due to negligence or intentional disregard of this part or authorized rules, an additional penalty of 10 percent of the amount of the determination shall be added. If the neglect or refusal of a taxpayer to file a return as required by this part was due to fraud or an intent to evade the tax, there shall be added to the tax a penalty equal to 25 percent thereof in addition to the 10 percent penalty. The board shall give to the taxpayer written notice of the estimate and determination, the notice to be served personally or by mail in the same manner as prescribed for service of notice by Section 32271.(Amended by Stats. 1996, Ch. 1087, Sec. 46. Effective January 1, 1997.)
CA Rev & Tax Code § 32301 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 6 - Determinations|ARTICLE 4 - Redeterminations|Section 32301.

32301.  Any person from whom an amount is determined to be due under Article 2 (commencing with Section 32271) or 3 (commencing with Section 32291) or any person directly interested may petition for a redetermination thereof within 30 days after service upon him or her of notice of the determination. If a petition for redetermination is not filed within the 30-day period, the amount determined to be due becomes final at the expiration thereof.(Amended by Stats. 1982, Ch. 454, Sec. 174.)
CA Rev & Tax Code § 32301.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 6 - Determinations|ARTICLE 4 - Redeterminations|Section 32301.5.

32301.5.  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 petition for redetermination.(Added by Stats. 1967, Ch. 881.)
CA Rev & Tax Code § 32302 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 6 - Determinations|ARTICLE 4 - Redeterminations|Section 32302.

32302.  If a petition for redetermination is filed within the 30-day period, the board shall reconsider the amount determined to be due, and if the person has so requested in his petition, shall grant him 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. 1967, Ch. 881.)
CA Rev & Tax Code § 32303 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 6 - Determinations|ARTICLE 4 - Redeterminations|Section 32303.

32303.  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 25 percent penalty imposed by Section 32271 or Section 32291 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 date the return for the period for which the increase is asserted was due.(Amended by Stats. 1969, Ch. 368.)
CA Rev & Tax Code § 32304 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 6 - Determinations|ARTICLE 4 - Redeterminations|Section 32304.

32304.  The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of notice thereof.(Added by Stats. 1967, Ch. 881.)
CA Rev & Tax Code § 32305 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 6 - Determinations|ARTICLE 4 - Redeterminations|Section 32305.

32305.  All amounts determined to be due by the board under Article 2 or 3 of this chapter are due and payable at the time they become final, and if not paid when due and payable, there shall be added thereto a penalty of 10 percent of the amount determined to be due.(Added by Stats. 1967, Ch. 881.)