reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 11935 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6.7 - DOCUMENTARY TRANSFER TAX ACT|CHAPTER 4 - Administration|Section 11935.

11935.  (a) Any ordinance adopted pursuant to this part may include an administrative appeal process for resolution of disputes related to the documentary transfer tax.(b) Whether the amount of documentary transfer tax is determined by an administrative appeal process or established by a court of law, the value of the property established for purposes of determining the amount of documentary transfer tax due shall not be binding on the determination of the value of that property for property tax purposes by the county assessor, by an assessment appeals board, or by a court of law reviewing property tax values established by an assessment appeals board.(Added by Stats. 2009, Ch. 622, Sec. 6. (SB 816) Effective January 1, 2010.)
CA Rev & Tax Code § 12281 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 3.5 - Retaliatory Taxes, Licenses and Fees|Section 12281.

12281.  Annually, on or before April 1, each insurer subject to the imposition of retaliatory exactions shall file, in duplicate, with the Insurance Commissioner, in accordance with regulations promulgated by him or her, a retaliatory tax return in the form prescribed by the Insurance Commissioner. Annually, on or before June 15th, each insurer subject to the imposition of ocean marine taxes shall amend its retaliatory tax return by filing, in duplicate, with the Insurance Commissioner, an amended ocean marine retaliatory tax return in the form prescribed by the Insurance Commissioner.(Amended by Stats. 1990, Ch. 767, Sec. 1. Effective September 13, 1990. Applicable from January 1, 1990, by Sec. 9 of Ch. 767.)
CA Rev & Tax Code § 12287 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 3.5 - Retaliatory Taxes, Licenses and Fees|Section 12287.

12287.  Except for the retaliatory tax due on ocean marine insurance, the retaliatory tax shall be due and payable on or before April 1 and shall be paid by remittance made payable to the Controller. Any additional retaliatory tax due on account of ocean marine insurance shall be due and payable on or before June 15 and shall be paid by remittance made payable to the Controller. If not paid on or before the due date, the amount of retaliatory tax shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from April 1 (June 15 with respect to any additional ocean marine retaliatory tax) until the date of payment, and there shall be paid in addition to the tax and interest, a penalty of 10 percent of the amount of the retaliatory tax.(Amended by Stats. 1990, Ch. 767, Sec. 7. Effective September 13, 1990. Applicable from January 1, 1990, by Sec. 9 of Ch. 767.)
CA Rev & Tax Code § 12288 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 3.5 - Retaliatory Taxes, Licenses and Fees|Section 12288.

12288.  Deficiency assessments for retaliatory taxes may be made in the same manner as is provided by this part for other deficiency assessments.(Added by Stats. 1961, Ch. 44.)
CA Rev & Tax Code § 12289 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 3.5 - Retaliatory Taxes, Licenses and Fees|Section 12289.

12289.  All provisions of this part not in conflict with the provisions of this chapter shall apply to the assessment, levy, payment, collection and correction of retaliatory taxes, and the rights and remedies of the State and of insurers provided by this part shall apply to retaliatory taxes.(Added by Stats. 1961, Ch. 44.)
CA Rev & Tax Code § 13101 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 8 - Taxpayers Suits|Section 13101.

13101.  No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against this State or against any officer of the State to prevent or enjoin the assessment or collection under this part of any tax or any amount of tax required to be collected.(Repealed and added by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 13102 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 8 - Taxpayers Suits|Section 13102.

13102.  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 in accordance with Article 2 of Chapter 7 of this part.(Repealed and added by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 13103 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 8 - Taxpayers Suits|Section 13103.

13103.  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 any county or city and county in the State in which the Attorney General has an office for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed. The Attorney General shall defend the action.(Repealed and added by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 13104 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 8 - Taxpayers Suits|Section 13104.

13104.  If the board fails to mail notice of its action on a claim for refund or credit within six months after the claim is filed with the board, the claimant may, prior to mailing of notice by the board of its action on the claim, 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.(Repealed and added by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 13105 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 8 - Taxpayers Suits|Section 13105.

13105.  Failure to bring a suit or an action within the time specified constitutes a waiver of all demands against the State on account of an alleged overpayment.(Repealed and added by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 13106 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 8 - Taxpayers Suits|Section 13106.

13106.  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due and payable from the plaintiff. The balance of the judgment shall be refunded to the plaintiff.(Repealed and added by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 13107 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 8 - Taxpayers Suits|Section 13107.

13107.  In any judgment, interest shall be allowed, subject to the same limitations as are prescribed by Section 12984, 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 Controller.(Amended by Stats. 1984, Ch. 1020, Sec. 29. Operative July 1, 1985, by Sec. 65 of Ch. 1020.)
CA Rev & Tax Code § 13108 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 8 - Taxpayers Suits|Section 13108.

13108.  (a) A judgment shall not be rendered in favor of the plaintiff when the action is brought by or in the name of an assignee of the insurer paying the tax, interest, or penalties, or by any person other than the insurer that has paid the tax, interest, or penalties.(b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 129) and added by Stats. 2013, Ch. 33, Sec. 130. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 13151 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 9 - Disposition of Proceeds|Section 13151.

13151.  All taxes, interest, and penalties collected under this part shall be transmitted to the State Treasurer to be deposited in the State Treasury to the credit of the Insurance Tax Fund, which is hereby created. Upon transmitting moneys to the State Treasurer, the commissioner shall furnish the Controller with a record of the amounts transmitted and the insurers from whom the moneys have been received.(Amended by Stats. 1966, 1st Ex. Sess., Ch. 144.)
CA Rev & Tax Code § 13152 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 9 - Disposition of Proceeds|Section 13152.

13152.  The money in the Insurance Tax Fund shall, upon order of the Controller, be drawn therefrom for refunds under this part or be transferred to the General Fund of the State.(Added by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 13153 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 9 - Disposition of Proceeds|Section 13153.

13153.  On or before April 1, the State Compensation Insurance Fund shall pay into the State Treasury to the credit of the Insurance Tax Fund the sum required under Section 12203.(Amended by Stats. 2006, Ch. 538, Sec. 621. Effective January 1, 2007.)
CA Rev & Tax Code § 13170 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 10 - Administration|Section 13170.

13170.  The board, the Insurance Commissioner, and the Controller may each prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part for which the agency has a constitutional or statutory responsibility. Each agency may prescribe the extent to which any rule and regulation it has adopted shall be applied without retroactive effect.(Added by Stats. 1982, Ch. 684, Sec. 1.)
CA Rev & Tax Code § 13301 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 1 - Imposition of Tax|Section 13301.

13301.  Neither the state nor any political subdivision of the state shall impose any gift, inheritance, succession, legacy, income, or estate tax, or any other tax, on gifts or on the estate or inheritance of any person or on or by reason of any transfer occurring by reason of a death.(Repealed and added June 8, 1982, by initiative Proposition 6. Reenacted, in identical language, by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13302 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 1 - Imposition of Tax|Section 13302.

13302.  Notwithstanding the provisions of Section 13301, whenever a federal estate tax is payable to the United States, there is hereby imposed a California estate tax equal to the portion, if any, of the maximum allowable amount of the Credit for State Death Taxes, allowable under the applicable federal estate tax law, which is attributable to property located in the State of California. However, in no event shall the estate tax hereby imposed result in a total death tax liability to the State of California and the United States in excess of the death tax liability to the United States which would result if this section were not in effect.(Repealed and added June 8, 1982, by initiative Proposition 6. Reenacted, in identical language, by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13303 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 1 - Imposition of Tax|Section 13303.

13303.  The Legislature shall provide for the collection and administration of the tax imposed by Section 13302.(Repealed and added June 8, 1982, by initiative Proposition 6. See same-numbered section added by Stats. 1982, Ch. 1535.)
CA Rev & Tax Code § 13303 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 1 - Imposition of Tax|Section 13303.

13303.  In a case where a decedent leaves property having a situs in this state, and leaves other property having a situs in another state, or other states, the portion of the maximum state death tax credit allowable against the federal estate tax on the total estate by the federal estate tax law which is attributable to the property having a situs in California shall be determined in the following manner:(a) For the purpose of apportioning the maximum state death tax credit, the gross value of the property shall be that value finally determined for federal estate tax purposes.(b) The maximum state death tax credit allowable shall be multiplied by the percentage which the gross value of property having a situs in California bears to the gross value of the entire estate subject to federal estate tax.(c) The product determined pursuant to subdivision (b) shall be the portion of the maximum state death tax credit allowable which is attributable to property having a situs in California.(Added by Stats. 1982, Ch. 1535, Sec. 15. See same-numbered section added by Proposition 6.)
CA Rev & Tax Code § 13304 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 1 - Imposition of Tax|Section 13304.

13304.  In a case where the gross estate of a decedent includes property having a situs in this state, and includes other property having a situs in another state, or other states, the portion of the maximum state death tax credit allowable against the federal estate tax on the total estate by the federal estate tax law that is attributable to the property having a situs in California shall be determined in the following manner:(a) For the purpose of apportioning the maximum state death tax credit, the gross value of the property shall be that value finally determined for federal estate tax purposes.(b) The maximum state death tax credit allowable shall be multiplied by the percentage which the gross value of property having a situs in California bears to the gross value of the entire estate subject to federal estate tax.(c) The product determined pursuant to subdivision (b) shall be the portion of the maximum state death tax credit allowable that is attributable to property having a situs in California.(Amended by Stats. 2000, Ch. 363, Sec. 2. Effective September 8, 2000.)
CA Rev & Tax Code § 13401 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 2 - Definitions|Section 13401.

13401.  Except where the context otherwise requires, the definitions given in this chapter govern construction of this part.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13402 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 2 - Definitions|Section 13402.

13402.  “Estate” or “property” means the real or personal property or interest therein included in the gross estate of a decedent or transferor, and includes all of the following:(a) All intangible personal property included in the gross estate of a resident decedent within or without the state or subject to the jurisdiction thereof.(b) All intangible personal property in California included in the gross estate of a nonresident decedent of the United States, including all stock of a corporation organized under the laws of California or which has its principal place of business or does the major part of its business in California or of a federal corporation or national bank which has its principal place of business or does the major part of its business in California, excluding, however, savings accounts in savings and loan associations operating under the authority of the Division of Savings and Loan or the Federal Home Loan Bank board and bank deposits, unless those deposits are held and used in connection with a business conducted or operated, in whole or in part, in California.(Amended by Stats. 2000, Ch. 363, Sec. 3. Effective September 8, 2000.)
CA Rev & Tax Code § 13403 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 2 - Definitions|Section 13403.

13403.  “Personal representative” means the personal representative of the decedent or, if there is no personal representative appointed, qualified and acting within this state, any person who is in actual or constructive possession of any property included in the gross estate of the decedent.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13404 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 2 - Definitions|Section 13404.

13404.  “Transfer” means the inclusion of any property or other interest included in the gross estate of a decedent.(Amended by Stats. 2000, Ch. 363, Sec. 4. Effective September 8, 2000.)
CA Rev & Tax Code § 13405 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 2 - Definitions|Section 13405.

13405.  “Decedent” or “transferor” means any person whose death gives rise to a transfer.(Amended by Stats. 2000, Ch. 363, Sec. 5. Effective September 8, 2000.)
CA Rev & Tax Code § 13406 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 2 - Definitions|Section 13406.

13406.  “Transferee” means any person to whom a transfer is made, and includes any legatee, devisee, heir, next of kin, grantee, donee, vendee, assignee, successor, survivor, or beneficiary.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13407 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 2 - Definitions|Section 13407.

13407.  “Resident” or “resident decedent” means a decedent who was domiciled in California at his or her death.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13408 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 2 - Definitions|Section 13408.

13408.  “Nonresident” or “nonresident decedent” means a decedent who was domiciled outside of California at his or her death.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13409 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 2 - Definitions|Section 13409.

13409.  “Gross estate” means “gross estate” as defined in Section 2031 of the United States Internal Revenue Code of 1954, as amended or renumbered.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13410 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 2 - Definitions|Section 13410.

13410.  “Taxable estate” means the “taxable estate” as defined in Section 2051 of the United States Internal Revenue Code of 1954, as amended or renumbered.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13411 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 2 - Definitions|Section 13411.

13411.  “Federal credit” means the maximum amount of the credit for state death taxes allowed by Section 2011 of the United States Internal Revenue Code of 1954, as amended or renumbered in respect to a decedent’s taxable estate.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13516 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 4 - Deficiency Determination|Section 13516.

13516.  In a case not involving a false or fraudulent return or failure to file a return, if the Controller determines at any time after the tax is due, but not later than four years after the return is filed, that the tax disclosed in any return required to be filed by this part is less than the tax disclosed by his or her examination, a deficiency shall be determined. That determination may also be made within such time after the expiration of that four-year period as may be agreed upon in writing between the Controller and the personal representative.For purposes of this section, a return filed before the last day prescribed by law for filing that return shall be considered as filed on that last day.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13517 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 4 - Deficiency Determination|Section 13517.

13517.  In the case of a false or fraudulent return or failure to file a return, the Controller may determine the tax at any time.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13518 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 4 - Deficiency Determination|Section 13518.

13518.  In any case in which a deficiency has been determined in an erroneous amount, the Controller may, within three years after the erroneous determination was made, set aside the determination or issue an amended determination in the correct amount.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13519 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 4 - Deficiency Determination|Section 13519.

13519.  The Controller shall give notice of the deficiency determined, together with any penalty for failure to file a return, by personal service or by mail to the person filing the return at the address stated in the return, or, if no return is filed, to the person liable for the tax. Copies of the notice of deficiency may in like manner be given to such other persons as the Controller deems advisable.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13520 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 4 - Deficiency Determination|Section 13520.

13520.  In any case in which it is claimed that a deficiency has been determined in an erroneous amount, any person who is liable for the tax may, within three years after the determination was made, bring an action against the state in the superior court having jurisdiction to have the tax modified in whole or in part.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13560 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 6 - Refunds|Section 13560.

13560.  Whenever the Controller determines that the tax due under this part has been over paid, the person making payment shall be entitled to a refund of the amount erroneously paid on presentation of proof satisfactory to the Controller that he or she is entitled to a refund.(Added by Stats. 1982, Ch. 1535, Sec. 15.)