reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 41168 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 5 - The California Taxpayers Bill of Rights|Section 41168.

41168.  Procedures of the department, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following:(a) Any conference shall be held at a reasonable time at a department office that is convenient to the taxpayer.(b) The conference may be recorded only if prior notice is given to the taxpayer and the taxpayer is entitled to receive a copy of the recording.(c) The taxpayer shall be informed prior to any conference that the taxpayer has a right to have present at the conference an attorney, accountant, or other designated agent.(Amended by Stats. 2021, Ch. 432, Sec. 146. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41169 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 5 - The California Taxpayers Bill of Rights|Section 41169.

41169.  (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the department if all of the following conditions are met:(1) The taxpayer files a claim for the fee and expenses with the department within one year of the date the decision of the department becomes final.(2) The department, in its sole discretion, finds that the action taken by the department staff was unreasonable.(3) The department decides that the taxpayer be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the department in its sole discretion.(b) To determine whether the department staff has been unreasonable, the department shall consider whether the department 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 department 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) Any proposed award by the department pursuant to subdivision (a) 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. 2021, Ch. 432, Sec. 147. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41170 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 5 - The California Taxpayers Bill of Rights|Section 41170.

41170.  (a) An officer or employee of the department acting in connection with any law administered by the department shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for nontax 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 emergency telephone users surcharge 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.(Amended by Stats. 2021, Ch. 432, Sec. 148. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41172.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 5 - The California Taxpayers Bill of Rights|Section 41172.5.

41172.5.  (a) 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 department 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 41127.5 to satisfy the surcharge 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 surcharge 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 41174.(Amended by Stats. 2021, Ch. 432, Sec. 149. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41173 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 5 - The California Taxpayers Bill of Rights|Section 41173.

41173.  Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 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.(Amended by Stats. 1993, Ch. 589, Sec. 167. Effective January 1, 1994.)
CA Rev & Tax Code § 41174 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 5 - The California Taxpayers Bill of Rights|Section 41174.

41174.  (a) A taxpayer may file a claim with the department 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 department. 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 department that shall be in a form as may be prescribed by the department. In order for the department to grant a claim, the department 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 department 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 department and provided the department with any requested information or documentation sufficient to establish the taxpayer’s position. This provision may be waived by the department 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 department shall respond to the claim. If the department denies the claim, the taxpayer shall be notified in writing of the reason or reasons for the denial of the claim.(Amended by Stats. 2021, Ch. 432, Sec. 150. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41175 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 5 - The California Taxpayers Bill of Rights|Section 41175.

41175.  (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 department shall mail to the taxpayer a preliminary notice. The notice shall specify the statutory authority of the department 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 tax liens are filed for the same liability in multiple counties, only one preliminary notice shall be sent.(b) If the department 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 department shall immediately issue a release of lien to the taxpayer and the entity recording the lien.(c) When the department 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.(d) The department may release or subordinate a lien if the department determines that the release or subordination will facilitate the collection of the surcharge liability or will be in the best interest of the state and the taxpayer.(Amended by Stats. 2021, Ch. 432, Sec. 151. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41176 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 5 - The California Taxpayers Bill of Rights|Section 41176.

41176.  (a) If any officer or employee of the department recklessly disregards department-published procedures, a taxpayer aggrieved by that action or omission may bring an action for damages against the state in superior court.(b) In any action brought under subdivision (a), upon finding of liability on the part of the state, 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.(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, including 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 that 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 department and shall be collected as a surcharge imposed under this part.(Amended by Stats. 2021, Ch. 432, Sec. 152. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 43051 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 2 - The Hazardous Substances Tax|ARTICLE 1 - Imposition of Tax|Section 43051.

43051.  (a) The fee imposed pursuant to Section 25174.1 of the Health and Safety Code shall be administered and collected by the California Department of Tax and Fee Administration in accordance with this part.(b) This section applies only to fees due through the June 2022 reporting period and earlier reporting periods.(c) This section shall become inoperative on July 1, 2022, and, as of January 1, 2023, is repealed.(Amended by Stats. 2021, Ch. 73, Sec. 87. (SB 158) Effective July 12, 2021. Inoperative July 1, 2022, by its own provisions. Repealed as of January 1, 2023, by its own provisions.)
CA Rev & Tax Code § 43053 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 2 - The Hazardous Substances Tax|ARTICLE 1 - Imposition of Tax|Section 43053.

43053.  The fees imposed pursuant to Sections 25205.2 and 25205.5 of the Health and Safety Code shall be administered and collected by the California Department of Tax and Fee Administration in accordance with this part.(Amended by Stats. 2021, Ch. 73, Sec. 88. (SB 158) Effective July 12, 2021.)
CA Rev & Tax Code § 43054 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 2 - The Hazardous Substances Tax|ARTICLE 1 - Imposition of Tax|Section 43054.

43054.  The fees imposed pursuant to Section 25205.6 of the Health and Safety Code shall be administered and collected by the California Department of Tax and Fee Administration in accordance with this part.(Amended by Stats. 2021, Ch. 73, Sec. 89. (SB 158) Effective July 12, 2021.)
CA Rev & Tax Code § 43056 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 2 - The Hazardous Substances Tax|ARTICLE 1 - Imposition of Tax|Section 43056.

43056.  The fee imposed pursuant to Section 105190 of the Health and Safety Code shall be administered and collected by the board in accordance with this part.(Amended by Stats. 1996, Ch. 720, Sec. 3. Effective January 1, 1997.)
CA Rev & Tax Code § 43057 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 2 - The Hazardous Substances Tax|ARTICLE 1 - Imposition of Tax|Section 43057.

43057.  The fee imposed pursuant to Section 105310 of the Health and Safety Code shall be administered and collected by the board in accordance with this part.(Amended by Stats. 1996, Ch. 1023, Sec. 417. Effective September 29, 1996.)
CA Rev & Tax Code § 43101 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 2 - The Hazardous Substances Tax|ARTICLE 2 - Registration and Security|Section 43101.

43101.  Every person, as defined in Section 25118 of the Health and Safety Code, who is subject to the fees specified in Section 105190 of the Health and Safety Code or imposed pursuant to Section 25205.2, 25205.5, or 25205.6 of the Health and Safety Code shall register with the California Department of Tax and Fee Administration on forms provided by the California Department of Tax and Fee Administration.(Amended by Stats. 2021, Ch. 73, Sec. 91. (SB 158) Effective July 12, 2021.)
CA Rev & Tax Code § 43102 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 2 - The Hazardous Substances Tax|ARTICLE 2 - Registration and Security|Section 43102.

43102.  The board, whenever it deems it necessary to ensure compliance with this part, may require any person subject to this part to place with it any security that the board determines to be reasonable, taking into account the circumstances of that person. Any security in the form of cash, government bonds, or insured deposits in banks or savings and loan institutions shall be held by the board in trust to be used solely in the manner provided by this section. The board may sell the security at public auction if it becomes necessary to do so in order to recover any tax or any amount required to be collected, including any interest or penalty due. Notice of the sale shall be served upon the person who placed the security personally or by mail. If service is made by mail, service shall be addressed to the person at his or her address as it appears in the records of the board. Service shall be made at least 30 days prior to the sale in the case of personal service, and at least 40 days prior to the sale in the case of service by mail. Upon any sale, any surplus above the amounts due shall be returned to the person who placed the security.(Amended by Stats. 1994, Ch. 903, Sec. 14. Effective January 1, 1995.)
CA Rev & Tax Code § 43152 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 3 - Determinations|ARTICLE 1 - Returns and Payments|Section 43152.

43152.  (a) The California Department of Tax and Fee Administration shall establish and annually submit to each feepayer a consolidated statement of fees required to be paid by the feepayer to the California Department of Tax and Fee Administration pursuant to Sections 25205.2, 25205.5, and 25205.6 of the Health and Safety Code.(b) Notwithstanding any other law, any return or other document that is required to be submitted by a feepayer to the California Department of Tax and Fee Administration in connection with the payment of any fee specified in subdivision (a) shall instead be submitted together with the consolidated statement made pursuant to subdivision (a).(Amended by Stats. 2021, Ch. 73, Sec. 93. (SB 158) Effective July 12, 2021.)
CA Rev & Tax Code § 43152.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 3 - Determinations|ARTICLE 1 - Returns and Payments|Section 43152.6.

43152.6.  (a) The fee imposed pursuant to Section 25205.2 of the Health and Safety Code that is collected and administered under Section 43053 of this code is due and payable to the California Department of Tax and Fee Administration annually on or before the last day of the second month following the end of the calendar year.(b) Except as provided in subdivision (d), every operator of a facility subject to the fee imposed pursuant to Section 25205.2 of the Health and Safety Code shall file a return in the form as prescribed by the California Department of Tax and Fee Administration, which may include, but not be limited to, electronic media and pay the proper amount of fee due. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the California Department of Tax and Fee Administration.(c) For purposes of subdivision (a), the operator of a facility shall pay the applicable fee based on the type and size of the facility, as specified in Section 25205.2 of the Health and Safety Code.(d) The California Department of Tax and Fee Administration may prescribe the method and manner for payment of the first prepayment of the 2022 reporting period.(e) This section shall become inoperative on July 1, 2022, and, as of January 1, 2023, is repealed.(Amended by Stats. 2021, Ch. 73, Sec. 94. (SB 158) Effective July 12, 2021. Inoperative July 1, 2022, by its own provisions. Repealed as of January 1, 2023, by its own provisions. See later operative version added by Sec. 95 of Stats. 2021, Ch. 73.)
CA Rev & Tax Code § 43152.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 3 - Determinations|ARTICLE 1 - Returns and Payments|Section 43152.6.

43152.6.  (a) The fee imposed pursuant to Section 25205.2 of the Health and Safety Code that is collected and administered under Section 43053 of this code is due and payable to the California Department of Tax and Fee Administration in two equal installments, on or before November 30 and February 28 of each fiscal year.(b) Every operator of a facility subject to the fee imposed pursuant to Section 25205.2 of the Health and Safety Code shall file a fiscal year return accompanying the second installment payment required pursuant to subdivision (a), in the form prescribed by the California Department of Tax and Fee Administration, and pay the proper amount of fee due. Returns shall be filed with the California Department of Tax and Fee Administration using electronic media and authenticated in a form or pursuant to methods as may be prescribed by the California Department of Tax and Fee Administration.(c) For purposes of subdivision (a), the operator of a facility shall pay the applicable fee based on the type and size of the facility, as specified in Section 25205.2 of the Health and Safety Code.(d) This section shall become operative on July 1, 2022, and shall apply to the fees due for the 2022–23 fiscal year and thereafter.(Repealed (in Sec. 94) and added by Stats. 2021, Ch. 73, Sec. 95. (SB 158) Effective July 12, 2021. Operative July 1, 2022, by its own provisions.)
CA Rev & Tax Code § 43152.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 3 - Determinations|ARTICLE 1 - Returns and Payments|Section 43152.7.

43152.7.  (a) The fee imposed pursuant to Section 25205.5 of the Health and Safety Code that is collected and administered under Section 43053 is due and payable on the last day of the second month following the end of the calendar year.(b) Every generator subject to the fee imposed pursuant to Section 25205.5 of the Health and Safety Code shall file an annual return in the form as prescribed by the California Department of Tax and Fee Administration, which may include, but not be limited to, electronic media and pay the proper amount of fee due. The board shall credit the prepayment made pursuant to Section 43152.15 against the amount due with the annual return. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the California Department of Tax and Fee Administration.(c) The fee imposed by Section 25205.5 of the Health and Safety Code shall be offset by any fees paid by the generator for the preceding calendar year for a local hazardous waste management program conducted by a local agency pursuant to a memorandum of understanding with the department. The amount of the credit provided under this subdivision shall not exceed an amount equal to the fees paid to the local agency or the generator fee due under Section 25205.5 of the Health and Safety Code, whichever is less. The credit for local fees paid shall not include fees required under Chapter 6.7 (commencing with Section 25280) or Chapter 6.95 (commencing with Section 25500) of Division 20 of the Health and Safety Code.(d) This section shall become inoperative on July 1, 2022, and, as of January 1, 2023, is repealed.(Amended by Stats. 2021, Ch. 73, Sec. 96. (SB 158) Effective July 12, 2021. Inoperative July 1, 2022, by its own provisions. Repealed as of January 1, 2023, by its own provisions. See later operative version added by Sec. 97 of Stats. 2021, Ch. 73.)