reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 43452.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 43452.3.

43452.3.  (a) A claim for refund that is otherwise valid under Section 43452 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 43201) or Article 5 (commencing with Section 43350) of Chapter 3.(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. 7. (AB 1856) Effective January 1, 2017.)
CA Rev & Tax Code § 43453 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 43453.

43453.  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. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
CA Rev & Tax Code § 43454 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 43454.

43454.  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 43201.(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
CA Rev & Tax Code § 43455 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 43455.

43455.  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 first day of the monthly period following the period during which the overpayment was made. For purposes of this section, “monthly period” means the month commencing on the day after the due date of the payment through the same date as the due date in each successive month. 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 last day of the monthly period 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. 13. Effective January 1, 1998.)
CA Rev & Tax Code § 43456 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 43456.

43456.  (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. 10. Effective January 1, 1999.)
CA Rev & Tax Code § 43471 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 43471.

43471.  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 office of the state to prevent or enjoin the collection of any tax sought to be collected.(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
CA Rev & Tax Code § 43472 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 43472.

43472.  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. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
CA Rev & Tax Code § 43473 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 43473.

43473.  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. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
CA Rev & Tax Code § 43474 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 43474.

43474.  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. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
CA Rev & Tax Code § 43475 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 43475.

43475.  Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the state on account of any alleged overpayments.(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
CA Rev & Tax Code § 43476 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 43476.

43476.  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due from the plaintiff, and the balance shall be refunded to the plaintiff.(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
CA Rev & Tax Code § 43477 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 43477.

43477.  In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the board.(Amended by Stats. 1984, Ch. 1020, Sec. 59. Operative July 1, 1985, by Sec. 65 of Ch. 1020.)
CA Rev & Tax Code § 43478 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 43478.

43478.  A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any tax paid when the action is brought by or in the name of an assignee of the taxpayer paying the tax or by any person other than the person who has paid the tax.As used in this section, “assignee” does not include a person who has acquired the business of the taxpayer which gave rise to the taxes and who is thereby a successor in interest to the taxpayer.(Amended by Stats. 1982, Ch. 496, Sec. 40. Effective July 12, 1982.)
CA Rev & Tax Code § 43481 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Recovery of Erroneous Refunds|Section 43481.

43481.  (a) The Controller may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action brought in a court of competent jurisdiction in the County of Sacramento in the name of the people of the State of California.(b) As an alternative to subdivision (a), the board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed. In recovering any erroneous refund or credit, the board may, in its discretion, issue a deficiency determination in accordance with Article 2 (commencing with Section 43201) or Article 5 (commencing with Section 43350) of Chapter 3. Except in the case of fraud, the deficiency determination shall be made by the board within three years from the date of the Controller’s warrant or date of credit.(Amended by Stats. 1998, Ch. 609, Sec. 36. Effective January 1, 1999.)
CA Rev & Tax Code § 43482 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Recovery of Erroneous Refunds|Section 43482.

43482.  In any action brought pursuant to subdivision (a) of Section 43481, the court may, with the consent of the Attorney General, order a change in the place of trial.(Added by Stats. 1998, Ch. 609, Sec. 37. Effective January 1, 1999.)
CA Rev & Tax Code § 43483 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Recovery of Erroneous Refunds|Section 43483.

43483.  The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 43481, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals shall apply to the proceedings.(Added by Stats. 1998, Ch. 609, Sec. 38. Effective January 1, 1999.)
CA Rev & Tax Code § 43484 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Recovery of Erroneous Refunds|Section 43484.

43484.  (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of tax nor any party related to that person has in any way caused an erroneous refund for which an action for recovery is provided under Section 43481, no interest shall be imposed on the amount of that erroneous refund until 30 days after the date on which the board mails a notice of determination for repayment of the erroneous refund to the person. The act of filing a claim for refund shall not be considered as causing the erroneous refund.(b) This section shall be operative for any action for recovery under Section 43481 on or after January 1, 2000.(Added by Stats. 1999, Ch. 929, Sec. 47. Effective January 1, 2000.)
CA Rev & Tax Code § 43491 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 4 - Cancellations|Section 43491.

43491.  If any amount has been illegally determined, either by the person filing the return or by the board, the board shall certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made, and authorize the cancellation of the amount upon the records of the board. 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. 1994, Ch. 726, Sec. 50. Effective September 22, 1994.)
CA Rev & Tax Code § 43501 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 43501.

43501.  The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
CA Rev & Tax Code § 43502 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 43502.

43502.  The board may make such examinations of the books and records of any taxpayer as it may deem necessary in carrying out the provisions of this part.(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
CA Rev & Tax Code § 43503 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 43503.

43503.  The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties under this part.(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
CA Rev & Tax Code § 43504 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 43504.

43504.  A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing or personal service in accordance with any requirement of this part for the giving of a notice. Unless otherwise specifically required, any notice provided by this part to be mailed or served may be given either by mailing or by personal service in the manner provided for giving notice of a deficiency determination.(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
CA Rev & Tax Code § 43505 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 43505.

43505.  Any information regarding hazardous wastes which is available to the board shall be made available to the department.(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
CA Rev & Tax Code § 43506 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 43506.

43506.  (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 3 (commencing with Section 43151), or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly does either of the following, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned no more than one year, or both, together with the costs of prosecution:(1) Discloses any information furnished to him or her for, or in connection with, the preparation of the return.(2) Uses that information for any purpose other than to prepare, or assist in preparing, the return.(b) Subdivision (a) shall not apply to disclosure of information if that disclosure is made pursuant to the person’s consent or pursuant to a subpoena, court order, or other compulsory legal process.(Added by Stats. 2000, Ch. 1052, Sec. 62. Effective January 1, 2001.)
CA Rev & Tax Code § 43507 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 43507.

43507.  (a) The board shall determine which taxpayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its auditing resources and the maximum effectiveness of the program.(b) A taxpayer is not required to participate in the managed audit program.(Added by Stats. 2014, Ch. 105, Sec. 31. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 43507.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 43507.1.

43507.1.  A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the following criteria:(a) The taxpayer’s business or activities involve few or no statutory exemptions.(b) The taxpayer’s business or activities involve a single or a small number of clearly defined taxability or liability issues.(c) The taxpayer is taxed pursuant to this part and agrees to participate in the managed audit program.(d) The taxpayer has the resources to comply with the managed audit instructions provided by the board.(Added by Stats. 2014, Ch. 105, Sec. 32. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 43507.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 43507.2.

43507.2.  (a) If the board selects a taxpayer’s account for a managed audit, all of the following apply:(1) The board shall identify all of the following:(A) The audit period covered by the managed audit.(B) The types of transactions or activities covered by the managed audit.(C) The specific procedures that the taxpayer is to follow in determining any liability.(D) The records to be reviewed by the taxpayer.(E) The manner in which the types of transactions or activities are to be scheduled for review.(F) The time period for completion of the managed audit.(G) The time period for the payment of the liability and interest.(H) Any other criteria that the board may require for completion of the managed audit.(2) The taxpayer shall:(A) Examine its books and records to determine if it has any unreported liability for the audit period.(B) Make available to the board for verification all computations and books and records examined pursuant to subparagraph (A).(b) The information provided by the taxpayer pursuant to paragraph (2) of subdivision (a) is the same information that is required for the completion of any other audit that the board may conduct.(Added by Stats. 2014, Ch. 105, Sec. 33. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 43507.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 43507.3.

43507.3.  Nothing in this article limits the board’s authority to examine the books and records of a taxpayer under Section 43502.(Added by Stats. 2014, Ch. 105, Sec. 34. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 43507.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 43507.4.

43507.4.  Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would otherwise be imposed for liabilities covered by the audit period. Payment of the liabilities and interest shall be made within the time period specified by the board. If the requirements for the managed audit are not satisfied, the board may proceed to examine the records of the taxpayer in a manner to be determined by the board under law.(Added by Stats. 2014, Ch. 105, Sec. 35. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 43511 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 43511.

43511.  The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.(Added by Stats. 1992, Ch. 438, Sec. 12. Effective January 1, 1993.)
CA Rev & Tax Code § 43512 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 43512.

43512.  (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by board employees, and staying actions where taxpayers have suffered or will suffer irreparable loss as the result of those actions. Applicable statutes of limitation shall be tolled during the pendency of a stay. Any penalties and interest that would otherwise accrue shall not be affected by the granting of a stay.(b) The advocate shall report directly to the executive officer of the board.(Added by Stats. 1992, Ch. 438, Sec. 12. Effective January 1, 1993.)
CA Rev & Tax Code § 43513 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 43513.

43513.  (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups:(1) Taxpayers newly registered with the board.(2) Board audit and compliance staff.(b) The education and information program shall include all of the following:(1) A program of written communication with newly registered taxpayers explaining in simplified terms their duties and responsibilities.(2) Participation in seminars and similar programs organized by federal, state, and local agencies.(3) Revision of taxpayer educational materials currently produced by the board that explain the most common areas of taxpayer nonconformance in simplified terms.(4) Implementation of a continuing education program for audit and compliance personnel to include the application of new legislation to taxpayer activities and areas of recurrent taxpayer noncompliance of inconsistency of administration.(c) Electronic media used pursuant to this section shall not represent the voice, picture, or name of members of the board or of the Controller.(Amended by Stats. 1999, Ch. 929, Sec. 48. Effective January 1, 2000.)