reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 18412 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 1 - General Provisions|ARTICLE 2 - Continuity with Prior Law|Section 18412.

18412.  The provisions of this part insofar as they are substantially the same as statutory provisions relating to the same subject matter in Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001), as those provisions, including applicable regulations, existed on December 31, 1993, shall be construed as restatements and continuations thereof, and not as new enactments.(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
CA Rev & Tax Code § 18413 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 1 - General Provisions|ARTICLE 2 - Continuity with Prior Law|Section 18413.

18413.  The repeal of any provision in Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) made by the act adding this section shall not affect any act done or any right accruing or accrued, or any suit, appeal, or other proceeding having commenced under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001), before that repeal; but all rights and liabilities under that law shall continue, and may be enforced in the same manner, as if that repeal had not been made.(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
CA Rev & Tax Code § 18414 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 1 - General Provisions|ARTICLE 2 - Continuity with Prior Law|Section 18414.

18414.  Any provision of this part that refers to the application of any portion of this part to a prior period (or which depends upon the application to a prior period of any portion of this part) shall, when appropriate and consistent with the purpose of that provision, be deemed to refer to (or depend upon the application of) the corresponding provision of Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) as was applicable to the prior period.(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
CA Rev & Tax Code § 18415 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 1 - General Provisions|ARTICLE 2 - Continuity with Prior Law|Section 18415.

18415.  Unless otherwise specifically provided therein, the provisions of any act:(a) That affect the imposition or computation of taxes, additions to tax other than Sections 19136 or 19142, penalties, or the allowance of credits against the tax, shall be applied to taxable years beginning on or after January 1 of the year in which the act takes effect.(b) That change the provisions of Sections 19023 to 19027, inclusive, (relating to payment of estimated tax) or Section 19136 or Sections 19142 to 19151, inclusive, (relating to underpayment of estimated tax) shall be applied to taxable years beginning on or after January 1 of the year immediately after the year in which the act takes effect.(c) That otherwise affect the provisions of this part shall be applied on and after the date the act takes effect.(Amended by Stats. 2000, Ch. 862, Sec. 4. Effective January 1, 2001.)
CA Rev & Tax Code § 18416 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 1 - General Provisions|ARTICLE 2 - Continuity with Prior Law|Section 18416.

18416.  (a) Unless expressly otherwise provided in this part, any notice may be given by first-class mail postage prepaid.(b) For purposes of this part, any notice mailed to a taxpayer shall be sufficient if mailed to the taxpayer’s last known address.(c) The last known address shall be the address that appears on the taxpayer’s last return filed with the Franchise Tax Board, unless the taxpayer has provided to the Franchise Tax Board clear and concise written or electronic notification of a different address, or the Franchise Tax Board has an address it has reason to believe is the most current address for the taxpayer.(Amended by Stats. 2007, Ch. 341, Sec. 2. Effective January 1, 2008.)
CA Rev & Tax Code § 18416.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 1 - General Provisions|ARTICLE 2 - Continuity with Prior Law|Section 18416.5.

18416.5.  (a) The Franchise Tax Board may, by regulation, implement an alternative communication method that would allow the Franchise Tax Board, at the request of the taxpayer or the taxpayer’s authorized representative, to provide notification to the taxpayer in a preferred electronic communication method designated by the taxpayer that a notice, statement, bill, or other communication required or authorized under Part 10 (commencing with Section 17001), this part, or Part 11 (commencing with Section 23001) is available for viewing in the taxpayer’s limited access secure folder on the Franchise Tax Board’s Internet Web site and would allow the taxpayer or the taxpayer’s authorized representative to file a protest, notification, and other communication to the Franchise Tax Board in a secure manner. Prior to obtaining the consent of a taxpayer to participate in the alternative communication method authorized by this section, the Franchise Tax Board shall advise the taxpayer or the taxpayer’s authorized representative of the ramifications of electing to receive notifications from the Franchise Tax Board in the manner selected and of failing to take appropriate action in response to one or more of those notifications.(b) Sending electronic notification to a taxpayer or the taxpayer’s authorized representative pursuant to the taxpayer’s request made in accordance with regulations authorized under subdivision (a) shall not be considered a violation of Section 19542 or 19542.1. Any electronic notification provided to a taxpayer using the alternative communication method authorized by this section shall include plain language advising the taxpayer that a failure to act may cause the taxpayer to forego procedural or administrative rights to challenge the proposed action.(c) This section shall cease to be operative with respect to a notice, statement, bill, protest, or other communication between the Franchise Tax Board and a taxpayer on or after January 1, 2025, and is, as of that date, repealed. The repeal of this section shall not be interpreted or applied to invalidate any notice, statement, bill, protest, or other communication between the Franchise Tax Board and a taxpayer prior to that date using the alternative communication method authorized by this section prior to its repeal.(d) Notwithstanding any other law regarding the use of United States mail, any notice, statement, bill, protest, and other communication from the Franchise Tax Board to a taxpayer or the taxpayer’s authorized representative and from a taxpayer or the taxpayer’s authorized representative to the Franchise Tax Board pursuant to the alternative communication method authorized by this section shall be treated as if it were mailed by United States mail, postage prepaid.(Amended by Stats. 2017, Ch. 177, Sec. 1. (AB 1720) Effective January 1, 2018. Repealed as of January 1, 2025, by its own provisions in subd. (c).)
CA Rev & Tax Code § 18417 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 1 - General Provisions|ARTICLE 2 - Continuity with Prior Law|Section 18417.

18417.  Provisions in other codes or general law statutes that are related to this part include all of the following:(a) Chapter 20.6 (commencing with Section 9891) of Division 3 of the Business and Professions Code, relating to tax preparers.(b) Sections 1502, 2204 to 2206, inclusive, 6210, 6810, 8210, and 8810 of the Corporations Code, relating to the corporation officer statement penalty.(c) Section 2104 of the Corporations Code, which prevents the application of any provision of this part against any foreign lending institution whose activities in this state are limited to those described in subdivision (d) of Section 191 of the Corporations Code.(d) Sections 15700 to 15702.1, inclusive, of the Government Code, relating to the Franchise Tax Board.(e) Part 10 (commencing with Section 17001) of this division, relating to the Personal Income Tax Law.(f) Part 10.5 (commencing with Section 20501) of this division, relating to the Senior Citizens Property Tax Assistance and Postponement Law.(g) Part 10.7 (commencing with Section 21001) of this division, relating to the Taxpayers’ Bill of Rights.(h) Part 11 (commencing with Section 23001) of this division, relating to the Corporation Tax Law.(Amended by Stats. 2001, Ch. 543, Sec. 7. Effective January 1, 2002.)
CA Rev & Tax Code § 18505 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 2 - Returns|ARTICLE 1 - Individuals and Fiduciaries|Section 18505.

18505.  Every fiduciary (except a receiver appointed by authority of law in possession of only a part of the property of an individual) taxable under Part 10 (commencing with Section 17001) shall make a return, which shall contain or be verified by a written declaration that it is made under the penalties of perjury, for any of the following taxpayers for whom he or she acts, stating specifically the items of gross income of the taxpayer and the deductions and credits allowed for the taxable year:(a) Every individual having an adjusted gross income from all sources in excess of eight thousand dollars ($8,000), if single.(b) Every individual having an adjusted gross income from all sources in excess of sixteen thousand dollars ($16,000), if married.(c) Every individual having a gross income from all sources in excess of ten thousand dollars ($10,000), if single, and twenty thousand dollars ($20,000), if married, regardless of the amount of adjusted gross income.(d) Every estate having a net income from all sources in excess of one thousand dollars ($1,000).(e) Every trust (not treated as a corporation under Section 23038) having a net income from all sources in excess of one hundred dollars ($100).(f) Every estate or trust (not treated as a corporation under Section 23038) having a gross income from all sources in excess of ten thousand dollars ($10,000), regardless of the amount of the net income.(g) Every decedent, for the year in which death occurred, and for prior years, if returns for those years should have been filed but have not been filed by the decedent, under the rules and regulations that the Franchise Tax Board may prescribe.(Amended by Stats. 2000, Ch. 863, Sec. 3. Effective January 1, 2001.)
CA Rev & Tax Code § 18505.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 2 - Returns|ARTICLE 1 - Individuals and Fiduciaries|Section 18505.3.

18505.3.  If an individual is deceased, the return of that individual required under Section 18501 shall be made by his or her executor, administrator, or other person charged with property of that decedent.(Added by Stats. 2000, Ch. 863, Sec. 4. Effective January 1, 2001.)
CA Rev & Tax Code § 18505.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 2 - Returns|ARTICLE 1 - Individuals and Fiduciaries|Section 18505.6.

18505.6.  If an individual is unable to make a return required under Section 18501, the return of that individual shall be made by a duly authorized agent, his or her committee, guardian, fiduciary, or other person charged with the care of the person or property of the individual. The preceding sentence shall not apply in the case of a receiver appointed by authority of law in possession of only a part of the property of an individual.(Added by renumbering Section 18503 by Stats. 2000, Ch. 863, Sec. 1. Effective January 1, 2001.)
CA Rev & Tax Code § 18506 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 2 - Returns|ARTICLE 1 - Individuals and Fiduciaries|Section 18506.

18506.  A trust that qualifies under Section 401(a) of the Internal Revenue Code and which is exempt is not required to file a return unless it changes the character of its organization, the purpose for which it was organized, or its method of operation or unless the trust has unrelated business taxable income. Where an exempt trust has unrelated business taxable income which exceeds one thousand dollars ($1,000) it shall file a return, verified by an executive officer under penalties of perjury in the form prescribed by the Franchise Tax Board on or before the 15th day of the fourth month following the close of the taxable year.(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
CA Rev & Tax Code § 18508 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 2 - Returns|ARTICLE 1 - Individuals and Fiduciaries|Section 18508.

18508.  (a) Returns of an estate, a trust, or an estate of an individual under Chapter 7 or Chapter 11 of Title 11 of the United States Code shall be made by the fiduciary thereof.(b) Under the rules and regulations that the Franchise Tax Board may prescribe, a return made by one of two or more joint fiduciaries shall be sufficient compliance with the requirements of Section 18501. A return made pursuant to this subdivision shall contain a statement that the fiduciary has sufficient knowledge of the affairs of the person for whom the return is made to enable him or her to make the return, and that the return is, to the best of his or her knowledge and belief, true and correct.(Amended by Stats. 2000, Ch. 863, Sec. 6. Effective January 1, 2001.)
CA Rev & Tax Code § 18509 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 2 - Returns|ARTICLE 1 - Individuals and Fiduciaries|Section 18509.

18509.  Any fiduciary required to make a return under Section 18505 is subject to all the provisions of Part 10 (commencing with Section 17001) and this part that apply to individuals.(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
CA Rev & Tax Code § 18510 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 2 - Returns|ARTICLE 1 - Individuals and Fiduciaries|Section 18510.

18510.  (a) (1) (A) The Franchise Tax Board shall revise the returns required to be filed pursuant to this article, Article 2 (commencing with Section 18601), Section 18633, Section 18633.5, and Article 3 (commencing with Section 23771) of Chapter 4 of Part 11, and the accompanying instructions for filing those returns, in a form and manner approved by the State Board of Equalization, to allow a person to report and pay qualified use tax in accordance with Section 6452.1 and subparagraph (B).(B) The returns and instructions shall require the following:(i) That a taxpayer enter a number on the use tax line of the personal income tax return.(ii) That a taxpayer who enters the number zero on the use tax line of the personal income tax return check one of two boxes, the first of which shall indicate that the taxpayer owes no use tax, and the second of which shall indicate that the taxpayer has remitted his or her use tax obligation for the taxable year directly to the State Board of Equalization.(2) Within 10 working days of receiving from the Franchise Tax Board the returns and instructions described in subparagraph (A) of paragraph (1), the State Board of Equalization shall do either of the following:(A) Approve the form and manner of the returns and instructions and notify the Franchise Tax Board of this approval.(B) Submit comments to the Franchise Tax Board regarding changes to the returns and instructions that shall be incorporated before the State Board of Equalization approves the form and manner of the returns and instructions.(b) (1) Of payments and credits shown on the return, together with any other credits associated with that person’s tax year, of a person that reports qualified use tax on an acceptable tax return, an amount equal to the qualified use tax liability reported on that acceptable tax return in accordance with Section 6452.1 shall be applied to that liability.(2) This subdivision shall apply to returns filed for taxable years beginning on or after January 1, 2015.(c) The Franchise Tax Board shall transfer the qualified use tax received pursuant to Section 6452.1, and any information the State Board of Equalization deems necessary for its administration of the use tax, to the State Board of Equalization within 60 days from the date the use tax is received or the acceptable tax return is processed, whichever is later.(d) Except as otherwise provided, this section shall be operative for returns filed for taxable years beginning on and after January 1, 2010.(e) The amendments made by Chapter 14 of the Statutes of 2011 shall apply to returns filed for taxable years beginning on and after January 1, 2011.(f) The amendments to this section made by the act adding this subdivision shall apply to returns filed for taxable years beginning on and after January 1, 2017.(Amended by Stats. 2017, Ch. 563, Sec. 1. (AB 1593) Effective January 1, 2018.)
CA Rev & Tax Code § 18522 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 2 - Returns|ARTICLE 1 - Individuals and Fiduciaries|Section 18522.

18522.  If an individual has filed a separate return for a taxable year for which a joint return could have been made by him or her and his or her spouse under Section 18521, and the time prescribed for filing the return for that taxable year has expired, that individual and his or her spouse may nevertheless make a joint return for that taxable year, provided a joint federal income tax return is made under the provisions of Section 6013(b) of the Internal Revenue Code. A joint return filed by the spouses in that case shall constitute the return of the spouses for that taxable year, and all payments, credits, refunds, or other repayments made or allowed with respect to the separate return of either spouse for that taxable year shall be taken into account in determining the extent to which the tax based upon the joint return has been paid.(Amended by Stats. 2016, Ch. 50, Sec. 103. (SB 1005) Effective January 1, 2017.)
CA Rev & Tax Code § 18523 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 2 - Returns|ARTICLE 1 - Individuals and Fiduciaries|Section 18523.

18523.  If a joint return is made under Section 18522, any election (other than the election to file a separate return) made by either spouse in his or her separate return for the taxable year with respect to the treatment of any income, deduction, or credit of the spouse shall not be changed in the making of the joint return where the election would have been irrevocable if the joint return had not been made.(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
CA Rev & Tax Code § 18524 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 2 - Returns|ARTICLE 1 - Individuals and Fiduciaries|Section 18524.

18524.  If a joint return is made under Section 18522 after the death of either spouse, the return with respect to the decedent may be made only by his or her executor or administrator.(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
CA Rev & Tax Code § 18526 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 2 - Returns|ARTICLE 1 - Individuals and Fiduciaries|Section 18526.

18526.  A joint return may not be made under Section 18522 in any of the following situations:(a) After the expiration of four years from the last date prescribed by law for filing the return for the taxable year (determined without regard to any extension of time granted to either spouse).(b) After there has been mailed to either spouse, with respect to the taxable year, a notice of deficiency under Section 19033, if the spouse, as to that notice, files a protest under Section 19041 or appeal under Section 19045.(c) After either spouse has commenced a suit in any court for the recovery of any part of the tax for that taxable year.(d) After either spouse has entered into a closing agreement under Section 19441 with respect to the taxable year.(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
CA Rev & Tax Code § 18527 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 2 - Returns|ARTICLE 1 - Individuals and Fiduciaries|Section 18527.

18527.  For the purposes of Article 1 (commencing with Section 19301) of Chapter 6 (relating to refunds and credits), a joint return made under Section 18522 shall be deemed to have been filed on the last date prescribed for filing the return for the taxable year (determined without regard to any extension of time granted to either spouse).(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)