reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 24872.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 14.5 - Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts|Section 24872.6.

24872.6.  (a) A corporation, trust, or association that is a real estate investment trust for any taxable year for federal purposes under Part II (commencing with Section 856) of Subchapter M of Chapter 1 of Subtitle A of the Internal Revenue Code (as applicable for federal purposes for the taxable year) shall be a real estate investment trust for purposes of this part for the same taxable year.(b) A corporation, trust, or association that is not a real estate investment trust for any taxable year for federal purposes under Part II (commencing with Section 856) of Subchapter M of Chapter 1 of Subtitle A of the Internal Revenue Code (as applicable for federal purposes for the taxable year) shall not be a real estate investment trust for purposes of this part for the same taxable year.(c) (1) An election to be a real estate investment trust for federal purposes under Section 856(c)(1) of the Internal Revenue Code (as applicable for federal purposes for the taxable year) shall be treated, for purposes of Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), and this part, as an election to be a real estate investment trust for state purposes for the same taxable year and a separate election under paragraph (3) of subdivision (e) of Section 23051.5 shall not be allowed.(2) (A) The termination or revocation of an election described in paragraph (1) for federal purposes under Section 856(g) of the Internal Revenue Code (as applicable for federal purposes for the taxable year) shall be treated, for purposes of Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), and this part, as a termination or revocation, as the case may be, of an election described in paragraph (1) for state purposes and a separate termination or revocation of an election described in paragraph (1) under paragraph (3) of subdivision (e) of Section 23051.5 shall not be allowed.(B) Section 856(g)(5)(C) of the Internal Revenue Code shall not apply.(3) (A) Except as provided in subparagraph (B), this subdivision shall apply to any election to be a real estate investment trust that is effective for federal purposes for taxable years beginning on or after January 1, 2001.(B) Subparagraph (B) of paragraph (2) shall apply to taxable years beginning on or after January 1, 2005.(Amended by Stats. 2017, Ch. 176, Sec. 4. (AB 1719) Effective January 1, 2018.)
CA Rev & Tax Code § 24872.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 14.5 - Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts|Section 24872.7.

24872.7.  (a) (1) (A) Whenever a penalty is imposed for federal purposes under Section 857(f)(2)(A) or (B) of the Internal Revenue Code, whichever is applicable, it shall be deemed that the real estate investment trust has failed to comply with the requirements of Section 857(f)(2)(A) or (B) of the Internal Revenue Code, whichever is applicable, for state purposes for that taxable year and a penalty equal to the penalty determined for federal purposes under Section 857(f)(2)(A) or (B) of the Internal Revenue Code, whichever is applicable, shall be imposed and shall be paid on notice and demand and in the same manner as tax.(B) No penalty shall be imposed under this paragraph if the Secretary of the Treasury, under Section 857(f)(2)(D) of the Internal Revenue Code, has determined that the failure to comply is due to reasonable cause and not to willful neglect.(2) (A) Whenever a penalty is imposed for federal purposes under Section 857(f)(2)(C) of the Internal Revenue Code it shall be deemed that the real estate investment trust has failed to comply with the requirements of Section 857(f)(2)(C) of the Internal Revenue Code for state purposes for that taxable year and an additional penalty equal to the penalty determined for federal purposes under Section 857(f)(2)(C) of the Internal Revenue Code shall be imposed and shall be paid on notice and demand and in the same manner as tax.(B) No penalty shall be imposed under this paragraph if the Secretary of the Treasury, under Section 857(f)(2)(D) of the Internal Revenue Code, has determined that the failure to comply is due to reasonable cause and not to willful neglect.(b) This section shall apply to taxable years beginning after August 5, 1997.(c) The amendments made to this section by the act adding this subdivision shall apply to taxable years beginning on or after January 1, 1998.(Amended by Stats. 2000, Ch. 862, Sec. 198. Effective January 1, 2001.)
CA Rev & Tax Code § 24873 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 14.5 - Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts|Section 24873.

24873.  Section 860F(a) of the Internal Revenue Code, relating to the 100 percent tax on prohibited transactions, shall not apply.(Added by Stats. 1992, Ch. 698, Sec. 26. Effective September 15, 1992.)
CA Rev & Tax Code § 24874 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 14.5 - Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts|Section 24874.

24874.  A real estate mortgage investment conduit (REMIC) shall be subject to the minimum franchise tax imposed under Section 23153.(Added by Stats. 1992, Ch. 698, Sec. 26. Effective September 15, 1992.)
CA Rev & Tax Code § 24875 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 14.5 - Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts|Section 24875.

24875.  (a) A financial asset securitization investment trust (FASIT) shall be subject to the minimum franchise tax imposed under Section 23153.(b) For purposes of Chapter 4 of Part 10.2 (commencing with Section 19001) the taxes imposed by this section shall be treated as taxes to which the deficiency procedures of that article apply.(Amended by Stats. 2011, Ch. 296, Sec. 286. (AB 1023) Effective January 1, 2012.)
CA Rev & Tax Code § 30001 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 1 - General Provisions and Definitions|Section 30001.

30001.  This part is known and may be cited as the “Cigarette and Tobacco Products Tax Law.”(Amended by Stats. 1989, Ch. 634, Sec. 1. Effective September 21, 1989.)
CA Rev & Tax Code § 30002 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 1 - General Provisions and Definitions|Section 30002.

30002.  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.(Added by Stats. 1959, Ch. 1040.)
CA Rev & Tax Code § 30003 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 1 - General Provisions and Definitions|Section 30003.

30003.  “Cigarette” means any roll for smoking, made wholly or in part of tobacco, irrespective of size or shape and irrespective of whether the tobacco is flavored, adulterated or mixed with any other ingredient, where such roll has a wrapper or cover made of paper or any other material, except where such wrapper is wholly or in the greater part made of tobacco and such roll weighs over three pounds per thousand.(Added by Stats. 1959, Ch. 1040.)
CA Rev & Tax Code § 30005 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 1 - General Provisions and Definitions|Section 30005.

30005.  “Untaxed cigarette” means any cigarette which has not yet been distributed in such manner as to result in a tax liability under this part.(Added by Stats. 1959, Ch. 1040.)
CA Rev & Tax Code § 30005.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 1 - General Provisions and Definitions|Section 30005.5.

30005.5.  “Untaxed tobacco product” means either of the following:(a) Any tobacco product that has not yet been distributed in a manner that results in a tax liability under this part.(b) Any tobacco product that was distributed in a manner that resulted in a tax liability under this part, but that was returned to the distributor after the tax was paid and for which the distributor has either claimed a deduction pursuant to subdivision (c) of Section 30123 or 30131.2, or a refund or credit pursuant to Section 30176.2 or Section 30178.2.(Amended by Stats. 2007, Ch. 295, Sec. 1. Effective October 5, 2007.)
CA Rev & Tax Code § 30006 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 1 - General Provisions and Definitions|Section 30006.

30006.  “Sale” includes any transfer of title or possession for a consideration, exchange or barter, in any manner or by any means whatever.(Added by Stats. 1959, Ch. 1040.)
CA Rev & Tax Code § 30008 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 1 - General Provisions and Definitions|Section 30008.

30008.  “Distribution” includes:(a) The sale of untaxed cigarettes or tobacco products in this state.(b) The use or consumption of untaxed cigarettes or tobacco products in this state.(c) The placing in this state of untaxed cigarettes or tobacco products in a vending machine or in retail stock for the purpose of selling the cigarettes or tobacco products to consumers.(Amended by Stats. 1989, Ch. 634, Sec. 3. Effective September 21, 1989.)
CA Rev & Tax Code § 30009 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 1 - General Provisions and Definitions|Section 30009.

30009.  “Use or consumption” includes the exercise of any right or power over cigarettes or tobacco products incident to the ownership thereof, other than the sale of the cigarettes or tobacco products or the keeping or retention thereof by a licensed distributor for the purpose of sale.(Amended by Stats. 1998, Ch. 420, Sec. 4. Effective January 1, 1999.)
CA Rev & Tax Code § 30010 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 1 - General Provisions and Definitions|Section 30010.

30010.  “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, this state, any county, city and county, municipality, district, or other political subdivision of the state, or any other group or combination acting as a unit.(Amended by Stats. 1994, Ch. 1200, Sec. 70. Effective September 30, 1994.)
CA Rev & Tax Code § 30011 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 1 - General Provisions and Definitions|Section 30011.

30011.  “Distributor” includes:(a) Every person who, after 4 o’clock a.m. on July 1, 1959, and within the meaning of the term “distribution” as defined in this chapter, distributes cigarettes.(b) Every person who, on or after 12:01 a.m. on January 1, 1989, and within the meaning of the term “distribution” as defined in this chapter, distributes tobacco products.(c) Every person who sells or accepts orders for cigarettes or tobacco products which are to be transported from a point outside this state to a consumer within this state.(Amended by Stats. 1989, Ch. 634, Sec. 5. Effective September 21, 1989.)
CA Rev & Tax Code § 30012 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 1 - General Provisions and Definitions|Section 30012.

30012.  “Dealer” includes every person, other than one holding a distributor’s or wholesaler’s license, who engages in this state in the sale of cigarettes or tobacco products.(Amended by Stats. 1989, Ch. 634, Sec. 6. Effective September 21, 1989.)
CA Rev & Tax Code § 30013 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 1 - General Provisions and Definitions|Section 30013.

30013.  “In this State” or “in the State” means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded to the United States of America.(Added by Stats. 1959, Ch. 1040.)
CA Rev & Tax Code § 30014 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 1 - General Provisions and Definitions|Section 30014.

30014.  (a) “Transporter” means any person transporting into or within this state any of the following:(1) Cigarettes not contained in packages to which are affixed California cigarette tax stamps or meter impressions.(2) Tobacco products upon which the tobacco products surtax imposed by Article 2 (commencing with Section 30121), Article 2.5 (commencing with Section 30130.50), and Article 3 (commencing with Section 30131) of Chapter 2 has not been paid.(b) “Transporter” shall not include any of the following:(1) A licensed distributor.(2) A common carrier.(3) A person transporting cigarettes and tobacco products under federal internal revenue bond or customs control that are non-tax paid under Chapter 52 of the Internal Revenue Act of 1954 as amended.(Amended November 8, 2016, by initiative Proposition 56, Sec. 5.1.)
CA Rev & Tax Code § 30015 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 1 - General Provisions and Definitions|Section 30015.

30015.  “Package” means the indivdual packet, box or other container in which retail sales of cigarettes are normally made or intended to be made. “Package” does not include such containers as cartons, cases, bales or boxes which contain smaller packaging units of cigarettes.(Amended by Stats. 1967, Ch. 963.)
CA Rev & Tax Code § 30016 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 1 - General Provisions and Definitions|Section 30016.

30016.  “Wholesaler” includes:(a) Any person, other than a licensed distributor, who engages in this state in making sales for resale of cigarettes that are contained in packages to which are affixed stamps or meter impressions.(b) Any person, other than a licensed distributor, who engages in this state in making sales for resale of tobacco products on which the tax imposed in Sections 30123 and 30131.2 has been paid.(Amended by Stats. 2001, Ch. 251, Sec. 18. Effective January 1, 2002.)
CA Rev & Tax Code § 30017 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 1 - General Provisions and Definitions|Section 30017.

30017.  “Wholesale cost” means the cost of tobacco products to the distributor prior to any discounts or trade allowances.(Added by Stats. 1989, Ch. 634, Sec. 7. Effective September 21, 1989.)
CA Rev & Tax Code § 30018 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 1 - General Provisions and Definitions|Section 30018.

30018.  (a) “Stamps and meter impressions” means the indicia of payment of tax, as required by Section 30161, and include, but are not limited to, stamps, meter impressions, or any other indicia developed using current technology.(b) The board shall prescribe and approve the types of stamps and meter impressions, and the methods of applying stamps and meter impressions to packages of cigarettes.(Added by Stats. 2002, Ch. 1124, Sec. 54. Effective September 30, 2002.)
CA Rev & Tax Code § 30019 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 1 - General Provisions and Definitions|Section 30019.

30019.  “Importer” means any purchaser for resale in the United States of cigarettes or tobacco products manufactured outside of the United States for the purpose of making a first sale or distribution within the United States.(Amended by Stats. 2006, Ch. 501, Sec. 14. Effective January 1, 2007.)
CA Rev & Tax Code § 30431 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 7 - Requirements for Transporters|Section 30431.

30431.  Any transporter desiring to possess or acquire for transportation or transport upon the highways, roads or streets of this state more than 400 cigarettes which are not contained in packages to which are affixed California cigarette stamps or meter impressions or tobacco products with a value of twenty-five dollars ($25) or more shall obtain a permit from the board authorizing such transporter to possess or acquire for transportation or transport the cigarettes or tobacco products, and he shall have the permit in the transporting vehicle during the period of transportation of the cigarettes or tobacco products. The application for the permit shall be in such form and shall contain such information as may be prescribed by the board. The board may issue a permit for a single load or shipment or for a number of loads or shipments to be transported under specified conditions.(Amended by Stats. 1989, Ch. 634, Sec. 35. Effective September 21, 1989.)
CA Rev & Tax Code § 30432 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 7 - Requirements for Transporters|Section 30432.

30432.  Each transporter who shall transport or possess or acquire for the purpose of transporting upon the highways, roads or streets of this state more than 400 cigarettes which are not contained in packages to which are affixed California cigarette tax stamps or meter impressions or tobacco products with a value of twenty-five dollars ($25) or more is required to have in the transporting vehicle during the period of transportation invoices, bills of lading or delivery tickets covering the cigarettes or tobacco products being transported which shall show the name and address of the consignor or seller, the name and address of the consignee or purchaser and the quantity and brands of the cigarettes or tobacco products transported.(Amended by Stats. 1989, Ch. 634, Sec. 36. Effective September 21, 1989.)
CA Rev & Tax Code § 30435 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 7.5 - Seizure and Forfeiture|Section 30435.

30435.  (a) An employee of the board, upon presentation of the appropriate identification and credentials, is authorized to enter into, and conduct an inspection of any building, facility, site, or place described in subdivision (b).(b) Any building, facility, site, or place at which cigarette or tobacco products are sold, produced, or stored, or any building, facility, site, or place for which there is evidence of either the evasion of the taxes imposed under this part, or the failure to comply with the requirements of the Master Settlement Agreement, as defined in subdivision (e) of Section 104556 of the Health and Safety Code, including, but not limited to, Section 30165.1.(c) Any inspection performed under the authority of this section shall be performed in a reasonable manner and at a reasonable time, taking into consideration the normal business hours of the building, facility, site, or place that is inspected.(d) Any person that refuses to allow an inspection authorized under this section is subject to the penalty imposed by Section 30471.(Amended by Stats. 2006, Ch. 501, Sec. 19. Effective January 1, 2007.)
CA Rev & Tax Code § 30436 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 7.5 - Seizure and Forfeiture|Section 30436.

30436.  The following property, upon seizure by the board, is hereby forfeited to the state:(a) Cigarettes or tobacco products transported upon the highways, roads, or streets of this state in violation of Section 30431 or Section 30432.(b) Cigarettes not contained in packages to which are affixed California cigarette tax stamp or meter impressions or tobacco products upon which the tobacco products surtax has not been paid, which are offered for sale, possessed, kept, stored, or owned by any person with the intent of the person to sell the cigarettes or tobacco products without payment of the taxes imposed by this part.(c) Any cigarette or tobacco product vending machine, together with the cigarettes, tobacco products, money or other contents thereof, that has been loaded, in whole or in part, with packages of cigarettes that do not have California cigarette tax stamps or meter impressions affixed or tobacco products upon which the tobacco products surtax has not been paid.(d) Cigarettes contained in packages to which are affixed California cigarette tax stamps or meter impressions in violation of Section 30163.(e) Cigarettes or tobacco products to which are affixed California cigarette tax stamps or meter impressions, or for which tax is paid pursuant to Sections 30123 and 30131.2, in violation of Section 30165.1, regardless of whether the violation is subject to the defense described in paragraph (2) of subdivision (i) of Section 30165.1.(Amended by Stats. 2003, Ch. 890, Sec. 13. Effective January 1, 2004.)
CA Rev & Tax Code § 30437 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 7.5 - Seizure and Forfeiture|Section 30437.

30437.  Notice of the seizure and forfeiture of the property described in Section 30436 shall be given by the board as follows:(a) Notice shall be given by personal service or by certified mail to all persons known by the board to have any right, title or interest in the property.(b) (1) Except as provided in paragraph (2), the board shall include a notice of seizure and forfeiture on its Web site for a period of six months from the notice of seizure.(2) Web site notification is not required when the amount of cigarettes seized is less than 61 cartons of 200 cigarettes each or an equivalent amount of tobacco products.(c) Notice shall include a description of the property, the reason for the seizure, and the time and place of the seizure.(Amended by Stats. 2004, Ch. 82, Sec. 10. Effective June 30, 2004.)
CA Rev & Tax Code § 30438 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 7.5 - Seizure and Forfeiture|Section 30438.

30438.  Any person owning or claiming any interest in the property may file a verified petition with the board stating his interest in the property and requesting the release or recovery of the property on the ground that the property was erroneously or illegally seized. Any person served personally or by mail under Section 30437 shall file the petition within 20 days from the date of the personal service upon him or the date of the mailing of the notice to him. Any person not served personally or by mail under that section shall file the petition within 20 days from the date of publication of the notice. The failure of any such person to file a timely verified petition shall constitute a bar to his right to any interest in the property, except insofar as the rights of any such person may be established in an action filed by the board under this chapter.(Added by Stats. 1967, Ch. 963.)