reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 8691 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 2.5 - International Fuel Tax Agreement|Section 8691.

8691.  Effective on and after January 1, 1996, Chapter 2 (commencing with Section 9405) of Part 3.5 shall apply to all interstate users.(Added by Stats. 1995, Ch. 555, Sec. 20. Effective January 1, 1996.)
CA Rev & Tax Code § 9301 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 8 - Distribution of Proceeds|Section 9301.

9301.  The board shall transmit all money received by it under this part, except the amounts of overpayments of the fees required by Section 8707 and 8714 of this part, to the State Treasurer to be deposited in the State Treasury to the credit of the Motor Vehicle Fuel Account in the Transportation Tax Fund. The board shall at the same time furnish copies of the schedules covering the transmittals to the Controller.(Amended by Stats. 1974, Ch. 544.)
CA Rev & Tax Code § 9302 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 8 - Distribution of Proceeds|Section 9302.

9302.  All money deposited in the fund under this part is hereby appropriated as follows:(a) To pay the refunds authorized in this part.(b) To the Highway Users Tax Account in the Transportation Tax Fund as provided in this chapter.(Amended by Stats. 1974, Ch. 544.)
CA Rev & Tax Code § 9303 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 8 - Distribution of Proceeds|Section 9303.

9303.  The Controller shall transfer the balance of all money deposited in the Motor Vehicle Fuel Account in the Transportation Tax Fund under this part, after the payment of refunds, to the Highway Users Tax Account in the Transportation Tax Fund.(Amended by Stats. 1974, Ch. 544.)
CA Rev & Tax Code § 9304 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 8 - Distribution of Proceeds|Section 9304.

9304.  The Controller shall make the transfers at the same time as the transfers to the Highway Users Tax Account in the Transportation Tax Fund of moneys received under the Motor Vehicle Fuel Tax Law are made.(Amended by Stats. 2007, Ch. 342, Sec. 36. Effective January 1, 2008.)
CA Rev & Tax Code § 9351 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 9 - Violations|Section 9351.

9351.  Any person who places or causes to be placed fuel into a receptacle on a motor vehicle from which receptacle fuel is supplied for the propulsion of the vehicle, or who acquires fuel outside this state and uses the fuel for the propulsion of a motor vehicle within this state, is guilty of a misdemeanor unless that person is a vendor and collects the tax as provided under Section 8732 or 8736 or that person is a user who holds a valid use fuel tax permit, or is excluded from that requirement under Section 8608, and uses the fuel placed in the receptacle. He or she shall be fined for each offense not less than one hundred dollars ($100) and not more than one thousand dollars ($1,000), or be imprisoned for not exceeding six months in the county jail, or be subject to both fine and imprisonment in the discretion of the court.(Amended by Stats. 1994, Ch. 912, Sec. 16. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
CA Rev & Tax Code § 9352 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 9 - Violations|Section 9352.

9352.  Any person who fails or refuses to file any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the board is guilty of a misdemeanor and subject to a fine of not exceeding one thousand dollars ($1,000) for each offense.(Amended by Stats. 1983, Ch. 1092, Sec. 370. Effective September 27, 1983. Operative January 1, 1984, by Sec. 427 of Ch. 1092.)
CA Rev & Tax Code § 9353 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 9 - Violations|Section 9353.

9353.  Any person required to make, render, sign, or verify any return who makes any false or fraudulent return with intent to defeat or evade the determination required by law to be made is guilty of a misdemeanor. He shall for each offense be fined not less than three hundred dollars ($300) and not more than five thousand dollars ($5,000), or be imprisoned for not exceeding one year in the county jail, or be subject to both fine and imprisonment in the discretion of the court.(Amended by Stats. 1963, Ch. 556.)
CA Rev & Tax Code § 9354 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 9 - Violations|Section 9354.

9354.  Any violation of the provisions of this part, except as otherwise provided, is a misdemeanor and is punishable as such.(Added by Stats. 1941, Ch. 38.)
CA Rev & Tax Code § 9354.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 9 - Violations|Section 9354.5.

9354.5.  Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the determination of an amount due required by law to be made is guilty of a felony when the amount of tax liability aggregates twenty-five thousand dollars ($25,000) or more in any 12-consecutive-month period. The determination shall be approved by the executive director or his or her designee. Each offense shall be punished by a fine of not less than five thousand dollars ($5,000) and not more than twenty thousand dollars ($20,000), or imprisonment for 16 months, two years, or three years, or by both the fine and imprisonment in the discretion of the court.(Amended by Stats. 1995, Ch. 555, Sec. 35. Effective January 1, 1996.)
CA Rev & Tax Code § 9355 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 9 - Violations|Section 9355.

9355.  Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense, or within two years after the violation is discovered, whichever is later.(Amended by Stats. 1986, Ch. 1361, Sec. 22.)
CA Rev & Tax Code § 9401 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3.5 - FUEL TAX AGREEMENTS|CHAPTER 1 - Fuel Tax Agreements|Section 9401.

9401.  The board, with the approval of the Department of Finance, may on behalf of the state become a party to a reciprocal fuel tax agreement between this state and another jurisdiction, or an agency thereof that is authorized to enter into an agreement, providing for the administration, collection, and enforcement by a party to the agreement of the taxes imposed upon motor fuels by another jurisdiction, and for the forwarding of collections to the jurisdiction on behalf of which the tax was collected.For purposes of this section, “taxes imposed upon motor fuels” means the taxes imposed by this state pursuant to Part 3 (commencing with Section 8601) or Part 31 (commencing with Section 60001), and taxes of a similar nature imposed upon any motor fuels by another jurisdiction under its laws.For purposes of this section, a “jurisdiction” is this state, any other state, the District of Columbia, a province or territory of Canada, or any governmental entity, which is a party to a reciprocal fuel tax agreement authorized by this section.The board may adopt and enforce regulations necessary to implement the terms of a reciprocal fuel tax agreement to which the board is a party.(Amended by Stats. 1995, Ch. 555, Sec. 37. Effective January 1, 1996.)
CA Rev & Tax Code § 10701 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 1 - General Provisions and Definitions|Section 10701.

10701.  This part is known and may be cited as the “Vehicle License Fee Law.”(Added by Stats. 1941, Ch. 40.)
CA Rev & Tax Code § 10702 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 1 - General Provisions and Definitions|Section 10702.

10702.  “Vehicle” means every vehicle subject to registration under the Vehicle Code.(Added by Stats. 1941, Ch. 40.)
CA Rev & Tax Code § 10703 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 1 - General Provisions and Definitions|Section 10703.

10703.  “Department” means the Department of Motor Vehicles.(Added by Stats. 1941, Ch. 40.)
CA Rev & Tax Code § 10704 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 1 - General Provisions and Definitions|Section 10704.

10704.  “Horseless carriage” means any vehicle within the provisions of Section 5004 of the Vehicle Code.(Added by Stats. 1971, Ch. 1437.)
CA Rev & Tax Code § 10705 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 1 - General Provisions and Definitions|Section 10705.

10705.  “Registration year” is the period of time beginning with the date the vehicle is first required to be registered in this state under the provisions of the Vehicle Code and ending on the date designated by the Director of Motor Vehicles for expiration of the registration or the period of time designated for subsequent renewal thereof.(Added by Stats. 1973, Ch. 889.)
CA Rev & Tax Code § 10706 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 1 - General Provisions and Definitions|Section 10706.

10706.  “Year-round registration” is a system whereby the Director of Motor Vehicles designates a date for the expiration of registration of a vehicle and renewal thereof in order to equalize the volume of such renewals throughout the year.(Added by Stats. 1973, Ch. 889.)
CA Rev & Tax Code § 10951 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 4 - Administration|Section 10951.

10951.  The department shall enforce the provisions of this part.(Added by Stats. 1941, Ch. 40.)
CA Rev & Tax Code § 10952 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 4 - Administration|Section 10952.

10952.  The director of the department may employ and fix the salaries of employees necessary to administer and enforce the provisions of this part.(Added by Stats. 1941, Ch. 40.)
CA Rev & Tax Code § 11001 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 5 - Distribution of Proceeds|Section 11001.

11001.  (a) All money collected by the department for accepted applications under this part shall be reported monthly to the Controller and, at the same time, deposited in the State Treasury to the credit of the Motor Vehicle License Fee Account in the Transportation Tax Fund.Any reference in any law or regulation to the Motor Vehicle License Fee Fund shall be deemed to refer to the Motor Vehicle License Fee Account in the Transportation Tax Fund.(b) The amount of any penalties collected by the department, as provided in Sections 9553 and 9554 of the Vehicle Code and Sections 10770 and 10854 of this code, shall, for purposes of subdivision (a), be deemed to be a percentage of the total fees allocated under this section and under Section 42270 of the Vehicle Code equal to that percentage of the weight fee, registration fee, and vehicle license fee obtained when applying the total of these fees collected, excluding use tax, against the individual weight fees, registration fees, and vehicle license fees collected on each application. Penalties which cannot be allocated in accordance with this subdivision shall be allocated according to subdivision (c).(c) The amount of any penalties collected by the department, as provided in Sections 9553 and 9554 of the Vehicle Code and Sections 10770 and 10854 of this code which cannot be allocated pursuant to subdivision (b), shall, for purposes of subdivision (a), be deemed to be a percentage of the total fees allocated under this section and under Section 42270 of the Vehicle Code equal to that percentage of the ratio based on the fees previously allocated under this section and under Section 42270 of the Vehicle Code in the fiscal year preceding the calendar year for which the penalties are to be allocated. That ratio shall be reevaluated periodically and shall be adjusted to reflect any change in the fee structure that may be provided in this code or in Division 3 (commencing with Section 4000) of the Vehicle Code.(Amended by Stats. 1984, Ch. 123, Sec. 1.)
CA Rev & Tax Code § 11002 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 5 - Distribution of Proceeds|Section 11002.

11002.  The money in the Motor Vehicle License Fee Fund is hereby appropriated as provided in this chapter.(Added by Stats. 1941, Ch. 40.)
CA Rev & Tax Code § 11003 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 5 - Distribution of Proceeds|Section 11003.

11003.  (a) Subject to subdivision (b), the Legislature shall annually determine and appropriate an amount for the use of the Department of Motor Vehicles and the Franchise Tax Board for the enforcement of this part.(b) For the 2011–12 fiscal year, twenty-five million dollars ($25,000,000) shall be deemed to be the cost to the Department of Motor Vehicles of collecting the motor vehicle license fees that are collected with the motor vehicle registration fees and other fees.(Amended by Stats. 2011, Ch. 35, Sec. 8. (SB 89) Effective June 30, 2011.)
CA Rev & Tax Code § 11003.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 5 - Distribution of Proceeds|Section 11003.1.

11003.1.  All license fees on trailer coaches levied and collected by the Department of Motor Vehicles pursuant to Section 10751 shall be deposited in the State Treasury to the credit of the General Fund.(Repealed and added by Stats. 1992, Ch. 699, Sec. 16. Effective September 15, 1992.)
CA Rev & Tax Code § 11004 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 5 - Distribution of Proceeds|Section 11004.

11004.  On or before the first day of December of each fiscal year, on order of the Controller, there shall be transferred from the Motor Vehicle License Fee Fund to the General Fund and set apart sufficient money in the amount of the semiannual interest necessary to be paid during the following month of January on bonds of the State issued under:(a) The “State Highways Act,” approved by the Governor March 22, 1909, and by a majority of the electors at the general election held November 8, 1910.(b) The “State Highways Act of 1915,” approved by the Governor May 20, 1915, and by a majority of the electors at the general election held November 7, 1916.(c) Section 2 of Article XVI of the Constitution as approved by a majority of the electors at a special election held July 1, 1919.(d) Section 3 of Article XVI of the Constitution, as approved by a majority of the electors at the general election held November 2, 1920.On or before the first day of June of each fiscal year, on order of the Controller, there shall be transferred from the Motor Vehicle License Fee Fund to the General Fund and set apart sufficient money in the amount of the semiannual interest and the annual redemption charges necessary to be paid during the following month of July on the bonds referred to in this section.(Amended by Stats. 1949, Ch. 237.)
CA Rev & Tax Code § 11004.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 5 - Distribution of Proceeds|Section 11004.5.

11004.5.  The Controller shall deduct from the allocations he would otherwise make pursuant to Section 11005, the amounts chargeable to each city, county, and city and county under Section 40516 of the Vehicle Code, and transfer that amount to the Motor Vehicle Fund in augmentation of the funds available for the support of the Department of California Highway Patrol.The Controller shall make such deductions at the time of the first allocation which occurs after the filing with him of the charges certified by the Commissioner of the California Highway Patrol. If the amount of the deduction for any city, county, or city and county exceeds the amount of the allocation for such city, county, or city and county, the balance of the deduction in excess of the amount of the apportionment shall be carried over and applied to the next succeeding allocation or allocations until exhausted.(Amended by Stats. 1959, Ch. 3.)
CA Rev & Tax Code § 11005.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 5 - Distribution of Proceeds|Section 11005.1.

11005.1.  (a) Any city or city and county may expend any money received by it pursuant to Section 11005 for:(1) Planning, acquiring, constructing, operating, or maintaining a rapid transit system itself or jointly with one or more other cities, counties, cities and counties, or public rapid transit districts, agencies, or authorities; or(2) Making contributions to any public rapid transit district, agency, or authority exercising jurisdiction within the city or city and county for use in planning, acquiring, constructing, operating, or maintaining a rapid transit system. (b) A county may expend such money in making contributions to any city or public rapid transit district, agency, or authority within the county for use in planning, acquiring, constructing, operating, or maintaining a rapid transit system.(Added by Stats. 1963, Ch. 1852.)
CA Rev & Tax Code § 11005.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 5 - Distribution of Proceeds|Section 11005.2.

11005.2.  Notwithstanding subdivision (b) of Section 11005, the Controller shall not allocate any revenue pursuant to paragraph (1) of that subdivision to any city which receives revenue pursuant to Section 97.3 or pursuant to Section 56842.2 of the Government Code.(Amended by Stats. 1987, Ch. 1210, Sec. 2.)
CA Rev & Tax Code § 11005.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 5 - Distribution of Proceeds|Section 11005.4.

11005.4.  Notwithstanding Section 11005, for the 1993–94 fiscal year only, after payment of refunds therefrom and after making the deductions authorized by Section 11003 and reserving the amount determined necessary by the Pooled Money Investment Board to meet the transfers ordered or proposed to be ordered pursuant to Section 16310 of the Government Code, the Controller shall, in addition to making any allocations required by Section 11005, allocate, in accordance with the procedures applicable to those moneys allocated pursuant to subdivisions (c) and (d) of Section 11005, the amount of one hundred thirty million dollars ($130,000,000) as follows:(a) Ninety million dollars ($90,000,000) to cities in proportion to the total property tax revenue allocation reduction for each city as a result of Sections 97.02 and 97.035, as determined by the Director of Finance.(b) Forty million dollars ($40,000,000) to counties and cities and counties in proportion to the total property tax revenue allocation reduction for each county or city and county as a result of Sections 97.02 and 97.035, as determined by the Director of Finance.(Added by Stats. 1993, Ch. 68, Sec. 17. Effective June 30, 1993.)
CA Rev & Tax Code § 11005.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 5 - Distribution of Proceeds|Section 11005.5.

11005.5.  The payments provided under Section 11005 shall not be made to any incorporated city which has not held an election of municipal officers within a period of 10 years preceding the date of such payment. Payments heretofore accumulated on behalf of any such city shall be apportioned to all other cities in the manner provided by Section 11005.(Added by Stats. 1953, Ch. 854.)
CA Rev & Tax Code § 11005.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 5 - Distribution of Proceeds|Section 11005.6.

11005.6.  Any city, county, or city and county may apply to the Demographic Research Unit of the Department of Finance to estimate its population. The department may make the estimate if in the opinion of the department there is available adequate information upon which to base the estimate. Not less than 25 days nor more than 30 days after the completion of the estimate, the Department of Finance shall file a certified copy thereof with the Controller if the estimate is greater than the current certified population. Such a certification may be made once each fiscal year.All payments under Section 11005 for any allocation subsequent to the filing of the estimate shall be based upon the population so estimated until a subsequent certification is made by the Department of Finance or a subsequent federal decennial census is made.Population changes based on a federal or state special census or estimate validated by the Department of Finance shall be accepted by the Controller only if certified to them at the request of the Department of Finance. The request shall be made only if the census or estimate is greater than the current certified population and shall become effective on the first day of the month following receipt of the certification.The Department of Finance may assess a reasonable charge, not to exceed the actual cost thereof, for the preparation of population estimates pursuant to this section, which is a proper charge against the city, county, or city and county applying therefor. The amount received shall be deposited in the State Treasury as a reimbursement to be credited to the appropriation from which the expenditure is made.As of May 1, 1988, any population estimate prepared by the Department of Finance pursuant to Section 2227 may be used for all purposes of this section unless a written request not to certify is received by the department from the city, city and county, or county within 25 days of completion of the estimate.(Amended by Stats. 2019, Ch. 29, Sec. 137. (SB 82) Effective June 27, 2019.)