reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 60630 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 9 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 60630.

60630.  (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met:(1) The taxpayer files a claim for the fee and expenses with the board within one year of the date the decision of the board becomes final.(2) The board, in its sole discretion, finds that the action taken by the board staff was unreasonable.(3) The board decides that the taxpayer shall be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the board in its sole discretion.(b) To determine whether the board staff has been unreasonable, the board shall consider whether the board staff has established that its position was substantially justified.(c) The amount of reimbursed fees and expenses shall be limited to the following:(1) Fees and expenses incurred after the date of the notice of determination, jeopardy determination, or a claim for refund.(2) If the board finds that the staff was unreasonable with respect to certain issues but reasonable with respect to other issues, the amount of reimbursed fees and expenses shall be limited to those that relate to the issues where the staff was unreasonable.(d) The board’s proposed award under this section shall be available as a public record for at least 10 days prior to the effective date of the award.(e) The amendments to this section by the act adding this subdivision shall be operative for claims filed on or after January 1, 2000.(Amended by Stats. 2000, Ch. 1052, Sec. 103. Effective January 1, 2001.)
CA Rev & Tax Code § 60631 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 9 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 60631.

60631.  (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for non-tax-administration-related purposes.(b) Any person violating subdivision (a) shall be subject to disciplinary action in accordance with the State Civil Service Act, including dismissal from office or discharge from employment.(c) This section shall not apply with respect to any otherwise lawful investigation concerning organized crime activities.(d) The provisions of this section are not intended to prohibit, restrict, or prevent the exchange of information where the person is being investigated for multiple violations which include diesel fuel tax violations.(e) For the purposes of this section:(1) “Investigation” means any oral or written inquiry directed to any person, organization, or governmental agency.(2) “Surveillance” means the monitoring of persons, places, or events by means of electronic interception, overt or covert observations, or photography, and the use of informants.(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
CA Rev & Tax Code § 60632.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 9 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 60632.1.

60632.1.  (a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the taxpayer if the board determines any one of the following:(1) The levy on the property was not in accordance with the law.(2) The taxpayer has entered into and is in compliance with an installment payment agreement pursuant to Section 60493 to satisfy the tax liability for which the levy was imposed, unless that or another agreement allows for the levy.(3) The return of the property will facilitate the collection of the tax liability or will be in the best interest of the state and the taxpayer.(b) Property returned under paragraphs (1) and (2) of subdivision (a) is subject to the provisions of Section 60633.1.(Added by Stats. 1999, Ch. 929, Sec. 86. Effective January 1, 2000.)
CA Rev & Tax Code § 60633 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 9 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 60633.

60633.  Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Title 9 of the Code of Civil Procedure shall be adjusted for purposes of enforcing the collection of debts under this part to reflect changes in the California Consumer Price Index whenever the change is more than 5 percent higher than any previous adjustment.(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
CA Rev & Tax Code § 60633.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 9 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 60633.1.

60633.1.  (a) A taxpayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the taxpayer as the direct result of an erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action by the board. Bank and third-party charges include a financial institution’s or third party’s customary charge for complying with the levy or notice to withhold instructions and reasonable charges for overdrafts that are a direct consequence of the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action. The charges are those paid by the taxpayer and not waived or reimbursed by the financial institution or third party. Each claimant applying for reimbursement shall file a claim with the board that shall be in a form as may be prescribed by the board. In order for the board to grant a claim, the board shall determine that both of the following conditions have been satisfied:(1) The erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action was caused by board error.(2) Prior to the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action, the taxpayer responded to all contacts by the board and provided the board with any requested information or documentation sufficient to establish the taxpayer’s position. This provision may be waived by the board for reasonable cause.(b) Claims pursuant to this section shall be filed within 90 days from the date the bank and third-party charges were incurred by the taxpayer. Within 30 days from the date the claim is received, the board shall respond to the claim. If the board denies the claim, the taxpayer shall be notified in writing of the reason or reasons for the denial of the claim.(Amended by Stats. 2013, Ch. 253, Sec. 12. (SB 442) Effective January 1, 2014.)
CA Rev & Tax Code § 60633.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 9 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 60633.2.

60633.2.  (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220) of Division 7 of Title 1 of the Government Code, the board shall mail to the taxpayer a preliminary notice. The notice shall specify the statutory authority of the board for filing or recording the lien, indicate the earliest date on which the lien may be filed or recorded, and state the remedies available to the taxpayer to prevent the filing or recording of the lien. In the event the tax liens are filed for the same liability in multiple counties, only one preliminary notice shall be sent.(b) The preliminary notice required by this action shall not apply to jeopardy determinations issued under Article 4 (commencing with Section 60330) of Chapter 6.(c) If the board determines that filing a lien was in error, it shall mail a release to the taxpayer and the entity recording the lien as soon as possible, but no later than seven days, after this determination and receipt of lien recording information. The release shall contain a statement that the lien was filed in error. In the event the erroneous lien is obstructing a lawful transaction, the board shall immediately issue a release of lien to the taxpayer and the entity recording the lien.(d) When the board releases a lien erroneously filed, notice of that fact shall be mailed to the taxpayer and, upon the request of the taxpayer, a copy of the release shall be mailed to the major credit reporting companies in the county where the lien was filed.(e) The board may release or subordinate a lien if the board determines that the release or subordination will facilitate the collection of the tax liability or will be in the best interest of the state and the taxpayer.(Added by Stats. 1999, Ch. 929, Sec. 88. Effective January 1, 2000.)
CA Rev & Tax Code § 60634 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 9 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 60634.

60634.  For the purposes of this part only, the board shall not revoke or suspend a person’s license pursuant to Section 60180 or 60181 unless the board has mailed a notice preliminary to revocation or suspension that indicates that the taxpayer will be suspended by a date certain pursuant to that section. The notice preliminary to suspension shall be mailed to the taxpayer at least 60 days before the date certain.(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
CA Rev & Tax Code § 60635 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 9 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 60635.

60635.  (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an action for damages against the State of California in superior court.(b) In any action brought under subdivision (a), upon finding of liability on the part of the State of California, the state shall be liable to the plaintiff in an amount equal to the sum of all of the following:(1) Actual and direct monetary damages sustained by the plaintiff as a result of the actions or omissions.(2) Reasonable litigation costs, including any of the following:(A) Reasonable court costs.(B) Prevailing market rates for the kind or quality of services furnished in connection with any of the following:(i) The reasonable expenses of expert witnesses in connection with the civil proceeding, except that no expert witness shall be compensated at a rate in excess of the highest rate of compensation for expert witnesses paid by the State of California.(ii) The reasonable cost of any study, analysis, engineering report, test, or project that is found by the court to be necessary for the preparation of the party’s case.(iii) Reasonable fees paid or incurred for the services of attorneys in connection with the civil proceeding, except that those fees shall not be in excess of seventy-five dollars ($75) per hour unless the court determines that an increase in the cost of living or a special factor, such as the limited availability of qualified attorneys for the proceeding, justifies a higher rate.(c) In the awarding of damages under subdivision (b), the court shall take into consideration the negligence or omissions, if any, on the part of the plaintiff which contributed to the damages.(d) Whenever it appears to the court that the taxpayer’s position in the proceeding brought under subdivision (a) is frivolous, the court may impose a penalty against the plaintiff in an amount not to exceed ten thousand dollars ($10,000). A penalty so imposed shall be paid upon notice and demand from the board and shall be collected as a tax imposed under this part.(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
CA St & Hwy Code § 5600 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 7 - THE IMPROVEMENT ACT OF 1911|PART 3 - PERFORMING THE WORK|CHAPTER 22 - Maintenance of Sidewalks|ARTICLE 1 - General Provisions|Section 5600.

5600.  As used in this chapter “sidewalk” includes a park or parking strip maintained in the area between the property line and the street line and also includes curbing, bulkheads, retaining walls or other works for the protection of any sidewalk or of any such park or parking strip.(Added by Stats. 1941, Ch. 79.)
CA St & Hwy Code § 5601 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 7 - THE IMPROVEMENT ACT OF 1911|PART 3 - PERFORMING THE WORK|CHAPTER 22 - Maintenance of Sidewalks|ARTICLE 1 - General Provisions|Section 5601.

5601.  This chapter shall only apply to maintenance and repair proceedings, whether upon work originally done under this division or otherwise, and shall not be used for the construction of new improvements. The “Special Assessment Investigation, Limitation and Majority Protest Act of 1931” shall not apply to proceedings taken under this chapter.(Added by Stats. 1941, Ch. 79.)
CA St & Hwy Code § 5602 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 7 - THE IMPROVEMENT ACT OF 1911|PART 3 - PERFORMING THE WORK|CHAPTER 22 - Maintenance of Sidewalks|ARTICLE 1 - General Provisions|Section 5602.

5602.  This chapter constitutes a separate and alternate procedure for performing the work specified herein and, except for the provisions of Part 5 of this division, no other provisions of this division shall apply to proceedings instituted hereunder.(Amended by Stats. 1967, Ch. 615.)
CA St & Hwy Code § 5610 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 7 - THE IMPROVEMENT ACT OF 1911|PART 3 - PERFORMING THE WORK|CHAPTER 22 - Maintenance of Sidewalks|ARTICLE 2 - Repairs|Section 5610.

5610.  The owners of lots or portions of lots fronting on any portion of a public street or place when that street or place is improved or if and when the area between the property line of the adjacent property and the street line is maintained as a park or parking strip, shall maintain any sidewalk in such condition that the sidewalk will not endanger persons or property and maintain it in a condition which will not interfere with the public convenience in the use of those works or areas save and except as to those conditions created or maintained in, upon, along, or in connection with such sidewalk by any person other than the owner, under and by virtue of any permit or right granted to him by law or by the city authorities in charge thereof, and such persons shall be under a like duty in relation thereto.(Added by Stats. 1941, Ch. 79.)
CA St & Hwy Code § 5611 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 7 - THE IMPROVEMENT ACT OF 1911|PART 3 - PERFORMING THE WORK|CHAPTER 22 - Maintenance of Sidewalks|ARTICLE 2 - Repairs|Section 5611.

5611.  When any portion of the sidewalk is out of repair or pending reconstruction and in condition to endanger persons or property or in condition to interfere with the public convenience in the use of such sidewalk, the superintendent of streets shall notify the owner or person in possession of the property fronting on that portion of such sidewalk so out of repair, to repair the sidewalk.(Added by Stats. 1941, Ch. 79.)
CA St & Hwy Code § 5612 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 7 - THE IMPROVEMENT ACT OF 1911|PART 3 - PERFORMING THE WORK|CHAPTER 22 - Maintenance of Sidewalks|ARTICLE 2 - Repairs|Section 5612.

5612.  Notice to repair may be given by delivering a written notice personally to the owner or to the person in possession of the property facing upon the sidewalk so out of repair, or by mailing a postal card, postage prepaid, to the person in possession of such property, or to the owner thereof at his last known address as the same appears on the last equalized assessment rolls of such city or to the name and address of the person owning such property as shown in the records of the office of the clerk.(Added by Stats. 1941, Ch. 79.)
CA St & Hwy Code § 5613 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 7 - THE IMPROVEMENT ACT OF 1911|PART 3 - PERFORMING THE WORK|CHAPTER 22 - Maintenance of Sidewalks|ARTICLE 2 - Repairs|Section 5613.

5613.  The postal card shall contain a notice to repair the sidewalk so out of repair, and the superintendent of streets shall, immediately upon the mailing of the notice, cause a copy thereof printed on a card of not less than 8 inches by 10 inches in size, to be posted in a conspicuous place on the property. In lieu of posting a copy of the mailed notice on the property as provided in this section, the superintendent of streets may, not less than seven days nor more than 10 days after the mailing of the first postal card notice, mail an additional postal card, postage prepaid, marked “Second Notice,” to the person to whom the first postal card notice was addressed. The second notice shall otherwise contain the material required by this article, but shall not extend the time for commencing repairs specified in Section 5614.(Amended by Stats. 1969, Ch. 211.)
CA St & Hwy Code § 5614 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 7 - THE IMPROVEMENT ACT OF 1911|PART 3 - PERFORMING THE WORK|CHAPTER 22 - Maintenance of Sidewalks|ARTICLE 2 - Repairs|Section 5614.

5614.  The notice shall particularly specify what work is required to be done, and how it is to be done, and what materials shall be used in the repair and shall further specify that if the repair is not commenced within two weeks after notice is given and diligently and without interruption prosecuted to completion, the superintendent of streets shall make such repair, and the cost of the same shall be a lien on the property.(Amended by Stats. 1953, Ch. 798.)
CA St & Hwy Code § 5614.1 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 7 - THE IMPROVEMENT ACT OF 1911|PART 3 - PERFORMING THE WORK|CHAPTER 22 - Maintenance of Sidewalks|ARTICLE 2 - Repairs|Section 5614.1.

5614.1.  The legislative body may adopt a resolution determining that bonds shall be issued and assessments collected and enforced pursuant to Part 5 of this division. In such event, the notice to repair shall specify that bonds shall be issued to represent the security of the unpaid assessments, payable over a period of not to exceed six years, and shall further recite a maximum rate of interest to be paid on the indebtedness, which shall not exceed 7 percent a year, payable semiannually.(Amended by Stats. 1968, Ch. 986.)
CA St & Hwy Code § 5615 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 7 - THE IMPROVEMENT ACT OF 1911|PART 3 - PERFORMING THE WORK|CHAPTER 22 - Maintenance of Sidewalks|ARTICLE 2 - Repairs|Section 5615.

5615.  If the repair is not commenced and prosecuted to completion with due diligence, as required by the notice, the superintendent of streets shall forthwith repair the sidewalk. Upon the written request of the owner of the property facing the sidewalk so out of repair, as ascertained from the last equalized assessment roll of the city, or as shown in the records of the office of the clerk, the superintendent may repair any other portion of the sidewalk fronting on the property that is designated by the owner. The superintendent shall have power to prescribe the form of the written request. The cost of repair work done by request pursuant to this section shall be a part of the cost of repairs for which, pursuant to this chapter, subsequent notices are given, hearings held and assessment and collection procedures are conducted.(Amended by Stats. 1963, Ch. 648.)
CA St & Hwy Code § 5616 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 7 - THE IMPROVEMENT ACT OF 1911|PART 3 - PERFORMING THE WORK|CHAPTER 22 - Maintenance of Sidewalks|ARTICLE 2 - Repairs|Section 5616.

5616.  Upon the completion of the repair, the superintendent of streets shall cause notice of the cost of the repair to be given in the manner specified in this article for the giving of notice to repair, which notice shall specify the day, hour and place when the legislative body will hear and pass upon a report by the superintendent of streets of the cost of the repair together with any objections or protests, if any, which may be raised by any property owner liable to be assessed for the cost of such repair and any other interested persons. If bonds are to be issued, the notice shall also contain the information required by Section 5614.1.(Amended by Stats. 1967, Ch. 615.)
CA St & Hwy Code § 5617 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 7 - THE IMPROVEMENT ACT OF 1911|PART 3 - PERFORMING THE WORK|CHAPTER 22 - Maintenance of Sidewalks|ARTICLE 2 - Repairs|Section 5617.

5617.  Upon the completion of the repair, the superintendent of streets shall prepare and file with the legislative body a report specifying the repairs which have been made, the cost of the repairs, a description of the real property in front of which the repairs have been made and the assessment against each lot or parcel of land proposed to be levied to pay the cost thereof. Any such report may include repairs to any number of parcels of property, whether contiguous to each other or not.(Added by Stats. 1941, Ch. 79.)
CA St & Hwy Code § 5618 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 7 - THE IMPROVEMENT ACT OF 1911|PART 3 - PERFORMING THE WORK|CHAPTER 22 - Maintenance of Sidewalks|ARTICLE 2 - Repairs|Section 5618.

5618.  Upon the day and hour fixed for the hearing the legislative body shall hear and pass upon the report of the superintendent of streets, together with any objections or protests which may be raised by any of the property owners liable to be assessed for the work of making such repair and any other interested persons. Thereupon the legislative body may make such revision, correction or modifications in the report as it may deem just, after which, by motion or resolution, the report as submitted, or as revised, corrected or modified, shall be confirmed. The legislative body may adjourn the hearings from time to time. The decisions of the legislative body on all protests and objections which may be made, shall be final and conclusive.(Added by Stats. 1941, Ch. 79.)
CA St & Hwy Code § 5625 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 7 - THE IMPROVEMENT ACT OF 1911|PART 3 - PERFORMING THE WORK|CHAPTER 22 - Maintenance of Sidewalks|ARTICLE 3 - Collection of Cost of Repair|Section 5625.

5625.  The cost of the repair may be assessed by the legislative body against the parcel of property fronting upon the sidewalk upon which such repair was made, and such cost so assessed, if not paid within five days after its confirmation by the legislative body, shall constitute a special assessment against that parcel of property, and shall be a lien on the property for the amount thereof which lien shall continue until the assessment and all interest thereon is paid, or until it is discharged of record.(Added by Stats. 1941, Ch. 79.)