reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 32387 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 7 - Collection of Tax|ARTICLE 4 - Miscellaneous|Section 32387.

32387.  (a) The board may, by notice of levy served personally or by first-class mail, require all persons having in their possession, or under their control, any payments, credits other than payments, or other personal property belonging to a taxpayer or other person liable for any amount under this part to withhold from these credits or other personal property the amount of any tax, interest, or penalties due from the taxpayer or other person, or the amount of any liability incurred by them under this part, and to transmit the amount withheld to the board at the time it may designate. The notice of levy shall have the same effect as a levy pursuant to a writ of execution except for the continuing effect of the levy, as provided in subdivision (b).(b) The person served shall continue to withhold pursuant to the notice of levy until the amount specified in the notice, including accrued interest, has been paid in full, until the notice is withdrawn, or until one year from the date the notice is received, whichever occurs first.(c) The amount required to be withheld is the lesser of the following:(1) The amount due stated on the notice.(2) The sum of both of the following:(A) The amount of the payments, credits other than payments, or personal property described above and under the person’s possession or control when the notice of levy is served on the person.(B) The amount of each payment that becomes due following service of the notice of levy on the person and prior to the expiration of the levy.(d) For the purposes of this section, the term “payments” does not include earnings as that term is defined in subdivision (a) of Section 706.011 of the Code of Civil Procedure or funds in a deposit account as defined in paragraph (29) of subdivision (a) of Section 9102 of the Commercial Code. The term “payments” does include any of the following:(1) Payments due for services of independent contractors, dividends, rents, royalties, residuals, patent rights, or mineral or other natural rights.(2) Payments or credits due or becoming due periodically as a result of an enforceable obligation to the distributor, dealer, or other person liable for the tax.(3) Any other payments or credits due or becoming due the distributor, dealer, or other person liable as the result of written or oral contracts for services or sales whether denominated as wages, salary, commission, bonus, or otherwise.(e) In the case of a financial institution, to be effective, the notice shall state the amount due from the consumer and shall be delivered or mailed to the branch or office of the financial institution where the credits or other property is held, unless another branch or office is designated by the financial institution to receive the notice.(Amended by Stats. 1999, Ch. 991, Sec. 63. Effective January 1, 2000. Operative July 1, 2001, by Sec. 75 of Ch. 991.)
CA Rev & Tax Code § 32387.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 7 - Collection of Tax|ARTICLE 4 - Miscellaneous|Section 32387.5.

32387.5.  (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines upon receiving information from a manufacturer or other person liable for any amount under this part that the person’s employer withheld earnings for taxes pursuant to Section 32387 and failed to remit the withheld earnings to the board, the employer shall be liable for the amount not remitted. The board’s determination shall be based on payroll documents or other substantiating evidence furnished by the person liable for the tax.(b) Upon its determination, the board shall mail notice to the employer at its last known address that upon failure to remit the withheld earnings to the board within 15 days of the date of its notice to the employer, the employer shall be liable for that amount which was withheld and not remitted.(c) If the employer fails to remit the amount withheld to the board upon notice, that amount for which the employer is liable shall be determined, collected, and paid as though it were a tax deficiency. The amount may be assessed at any time prior to seven years from the first day that the unremitted amount, in the aggregate, was first withheld. Interest shall accrue on that amount from the first day that the unremitted amount, in the aggregate, was first withheld.(d) When the determination against the employer is final and due and payable, the person’s account shall be immediately credited with an amount equal to that determined amount as though it were a payment received by the board on the first date that the unremitted amount, in the aggregate, was first withheld by the employer.(e) Collection against the person liable for the tax is stayed for both the following amount and period:(1) An amount equal to the amount determined by the board under subdivision (a).(2) The earlier of the time the credit is applied to the person’s account pursuant to subdivision (d) or the determination against the employer is withdrawn or revised and the person is notified by the board thereof.(f) If under this section an amount that was withheld and not remitted to the board is final and due and payable by the employer and credited to the person’s account, this remedy shall be the exclusive remedy for the person to recover that amount from the employer.(g) This section shall apply to determinations made by the board on or after the effective date of the act adding this section.(Added by Stats. 2000, Ch. 1052, Sec. 32. Effective January 1, 2001.)
CA Rev & Tax Code § 32388 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 7 - Collection of Tax|ARTICLE 4 - Miscellaneous|Section 32388.

32388.  The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a permit, license, or registration number under this part, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership.(Added by Stats. 1996, Ch. 1003, Sec. 8. Effective January 1, 1997.)
CA Rev & Tax Code § 32389 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 7 - Collection of Tax|ARTICLE 4 - Miscellaneous|Section 32389.

32389.  (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together with interest thereon and any applicable penalties, in installments over an agreed period. With mutual consent, the board and the taxpayer may alter or modify the agreement.(b) Upon failure of a person to fully comply with the terms of an installment payment agreement with the board, the board may terminate the agreement by mailing a notice of termination to the person. The notice shall include an explanation of the basis for the termination and inform the person of his or her right to request an administrative review of the termination. Fifteen days after the mailing of the notice, the installment payment agreement shall be void, and the total amount of the tax, interest, and penalties due shall be immediately payable.(c) The board shall establish procedures for an administrative review for persons requesting that review whose installment payment agreements are terminated under subdivision (b). The collection of taxes, interest, and penalties that are the subject of the terminated installment payment agreement may not be stayed during this administrative review process.(d) Subdivision (b) shall not apply to any case where the board finds collection of the tax to be in jeopardy.(e) Except in the case of fraud, if an installment payment agreement is entered into within 45 days from the date on which the board’s notice of determination or redetermination becomes final, and the person complies with the terms of the installment payment agreement, the board shall relieve the penalty imposed pursuant to Section 32305.(Amended by Stats. 2000, Ch. 1052, Sec. 33. Effective January 1, 2001.)
CA Rev & Tax Code § 32389.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 7 - Collection of Tax|ARTICLE 4 - Miscellaneous|Section 32389.5.

32389.5.  The board, beginning no later than July 1, 2000, shall provide each taxpayer who has an installment payment agreement in effect under Section 32389 an annual statement setting forth the initial balance at the beginning of the year, the payments made during the year, and the remaining balance as of the end of the year.(Added by Stats. 2000, Ch. 1052, Sec. 34. Effective January 1, 2001.)
CA Rev & Tax Code § 32390 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 7 - Collection of Tax|ARTICLE 4 - Miscellaneous|Section 32390.

32390.  (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount due and payable under this part. The collection cost recovery fee shall be in an amount less than or equal to the California Department of Tax and Fee Administration’s costs for collection, as reasonably determined by the California Department of Tax and Fee Administration. The collection cost recovery fee shall be imposed only if the California Department of Tax and Fee Administration has mailed its demand notice, to that person for payment, that advises that continued failure to pay the amount due may result in collection action, including the imposition of a collection cost recovery fee.(b) Interest shall not accrue with respect to the collection cost recovery fee provided by this section.(c) The collection cost recovery fee imposed pursuant to this section shall be collected in the same manner as the collection of any other tax imposed by this part.(d) (1) If the California Department of Tax and Fee Administration finds that a person’s failure to pay any amount under this part 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 shall be relieved of the collection cost recovery fee provided by this section.(2) Any person seeking to be relieved of the collection cost recovery fee shall file with the California Department of Tax and Fee Administration a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief.(e) Subdivision (a) shall be operative with respect to a demand notice for payment which is mailed on or after January 1, 2011.(f) Collection cost recovery fee revenues shall be deposited in the same manner as revenues derived from any other tax imposed by this part.(Amended by Stats. 2021, Ch. 432, Sec. 30. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 32401 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 8 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 32401.

32401.  If the board determines that any amount of tax, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the board shall set forth that fact in its records and certify the amount collected in excess of what was legally due and the person from whom it was collected or by whom paid, and credit the excess amount collected or paid on any amounts then due from the person from whom the excess amount was collected or by whom it was paid under this part, and the balance shall be refunded to the person, or his or her successors, administrators, or executors. Any proposed determination by the board pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days prior to the effective date of that determination.(Amended by Stats. 1995, Ch. 555, Sec. 47. Effective January 1, 1996.)
CA Rev & Tax Code § 32402 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 8 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 32402.

32402.  (a) Except as provided in subdivision (b) no refund shall be approved by the board after three years from the 15th day of the calendar month following the close of the period for which the overpayment was made, or, with respect to determinations made under Article 2 (commencing with Section 32271), Article 3 (commencing with Section 32291), or Article 5 (commencing with Section 32311) of Chapter 6 after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires later, unless a claim therefor is filed with the board within that period. No credit shall be approved by the board after the expiration of that period unless a claim for credit is filed with the board within that period, or unless the credit relates to a period for which a waiver is given pursuant to Section 32273.(b) A refund may be approved by the board for any period for which a waiver is given under Section 32273, if a claim therefor is filed with the board before the expiration of the period agreed upon.(c) Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded.(Amended by Stats. 2002, Ch. 664, Sec. 209. Effective January 1, 2003.)
CA Rev & Tax Code § 32402.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 8 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 32402.1.

32402.1.  (a) The limitation period specified in Section 32402 shall be suspended during any period of a person’s life that the person is financially disabled.(b) (1) For purposes of subdivision (a), a person is financially disabled if the person is unable to manage his or her financial affairs by reason of medically determinable physical or mental impairment of the person which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. A person shall not be considered to have an impairment unless proof of the existences thereof is furnished in the form and manner as the board may require.(2) A person shall not be treated as financially disabled during any period that the person’s spouse or any other person is authorized to act on behalf of the person in financial matters.(c) This section applies to periods of disability commencing before, on, or after the effective date of the act adding this section, but does not apply to any claim for refund that (without regard to this section) is barred by the operation or rule of law, including res judicata, as of the effective date of the act adding this section.(Added by Stats. 2000, Ch. 1052, Sec. 35. Effective January 1, 2001.)
CA Rev & Tax Code § 32402.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 8 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 32402.2.

32402.2.  Notwithstanding Section 32402, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use of liens, or by other enforcement procedures, shall be approved if a claim for a refund is filed within three years of the date of an overpayment.(Added by Stats. 2006, Ch. 364, Sec. 11. Effective January 1, 2007.)
CA Rev & Tax Code § 32402.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 8 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 32402.3.

32402.3.  (a) A claim for refund that is otherwise valid under Section 32402 that is made in the case in which the amount of tax determined has not been paid in full shall be deemed to be a timely filed claim for refund with respect to all subsequent payments applied to that determination.(b) For purposes of this section, “amount of tax determined” means an amount of tax, interest, or penalty, with respect to a single determination made under Article 2 (commencing with Section 32271), Article 3 (commencing with Section 32291), or Article 5 (commencing with Section 32311) of Chapter 6.(c) This section shall apply to all claims for refund on or after the effective date of the act adding this section.(Added by Stats. 2016, Ch. 98, Sec. 4. (AB 1856) Effective January 1, 2017.)
CA Rev & Tax Code § 32403 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 8 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 32403.

32403.  Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the State on account of the overpayment.(Added by Stats. 1955, Ch. 1842.)
CA Rev & Tax Code § 32404 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 8 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 32404.

32404.  Within 30 days after disallowing any claim in whole or in part, the board shall serve written notice of its action on the claimant, such service to be made as provided by Section 32271.(Added by Stats. 1955, Ch. 1842.)
CA Rev & Tax Code § 32405 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 8 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 32405.

32405.  Interest shall be computed, allowed, and paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section 6591.5, from the 16th day of the calendar month following the period during which the overpayment was made. In addition, a refund or credit shall be made of any interest imposed upon the claimant with respect to the amount being refunded or credited.The interest shall be paid as follows:(a) In the case of a refund, to the 15th day of the calendar month following the date upon which the claimant, if he or she has not already filed a claim, is notified by the board that a claim may be filed or the date upon which the claim is approved by the board, whichever date is earlier.(b) In the case of a credit, to the same date as that to which interest is computed on the tax or amount against which the credit is applied.(Amended by Stats. 1997, Ch. 620, Sec. 11. Effective January 1, 1998.)
CA Rev & Tax Code § 32406 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 8 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 32406.

32406.  (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.(b) If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim.(Amended by Stats. 1998, Ch. 420, Sec. 7. Effective January 1, 1999.)
CA Rev & Tax Code § 32407 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 8 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 32407.

32407.  (a) The State Board of Equalization shall refund without interest to the licensee the amount of the tax imposed under this part with respect to the alcoholic beverages and which has been paid by the licensee as part of his purchase price of the alcoholic beverages, when such beverages were lost, rendered unmarketable, or condemned by a duly authorized official by reason of:(1) Fire, flood, casualty, or other disaster, or(2) Breakage, destruction, or other damage (but not including theft) resulting from vandalism, malicious mischief, or insurrection if such disaster or damage occurred in this state and if such beverages were held and intended for sale at the time of such disaster or other damage. The payments provided for in this section shall be made to the person holding such beverages for sale at the time of such disaster or other damage.(b) The State Board of Equalization may approve claims for refunds without interest under this section upon proof satisfactory to it that the alcoholic beverages were destroyed or damaged so that they could not be sold and that the licensee has not otherwise been compensated for the loss in the amount of the tax included in the purchase price paid for the alcoholic beverages. A claim for refund under this section shall be in such form and accompanied by such proof as the State Board of Equalization may require.(c) No claim shall be allowed under this section unless such claim is filed within six months after the date on which such beverages were lost, rendered unmarketable, or condemned by a duly authorized official.(d) No claim of less than two hundred fifty dollars ($250) shall be allowed under this section with respect to any disaster or other damage.(Added by Stats. 1979, Ch. 633.)
CA Rev & Tax Code § 32411 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 8 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 32411.

32411.  No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this State or against any officer of the State to prevent or enjoin the collection of any tax sought to be collected.(Added by Stats. 1955, Ch. 1842.)
CA Rev & Tax Code § 32412 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 8 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 32412.

32412.  No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected unless a claim for refund or credit has been duly filed.(Added by Stats. 1955, Ch. 1842.)
CA Rev & Tax Code § 32413 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 8 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 32413.

32413.  Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board on the grounds set forth in the claim in a court of competent jurisdiction in the County of Sacramento for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.(Added by Stats. 1955, Ch. 1842.)
CA Rev & Tax Code § 32414 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 8 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 32414.

32414.  If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the board, consider the claim disallowed and bring an action against the board on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.(Added by Stats. 1955, Ch. 1842.)