reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 5145 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 2 - Refund Actions by Taxpayers|Section 5145.

5145.  (a) Notwithstanding the fact that all taxes on property have not been paid in full, the owner of that property may bring an action under Section 5140 at any time within six months after the rejection of a claim for the first installment under an installment plan of redemption pursuant to Article 2 (commencing with Section 4216) of Chapter 3 of Part 7, if the following requirements are satisfied:(1) The first installment payment is made within six months of the delinquency of the taxes being paid by installments.(2) If the balance of the unpaid tax liability remaining after the first installment payment has been made, plus penalties and interest thereon to the date of filing the actions, exceeds 662/3 percent of the full value of the property on which the taxes are a lien, as of the last equalized assessment roll, the taxpayer shall post a bond with the county tax collector in a sum equal to that excess or, in the alternative, pledge other property with the county tax collector in that amount as security. The requirement for a bond or additional security specified in this paragraph shall terminate when the balance of unpaid tax liability remaining after a subsequent installment payment, plus penalties and interest thereon to the date of such subsequent installment payment, no longer exceeds 662/3 percent of the full value of the property on which the taxes are a lien, as of the last equalized assessment roll. However, a new bond shall be posted or property pledged if, during the pendency of the action, the balance of unpaid tax liability, plus penalties and interest thereon, again exceeds 662/3 percent of the full value.(b) The right to maintain an action under this section shall terminate if there is a default of any obligation by the owner in the installment plan of redemption on the property.(c) If the owner does not recover the amount of taxes in dispute in an action brought under this section, he or she shall pay additional interest to the county or city equal to the difference between the interest he or she has paid under Article 2 (commencing with Section 4216) of Chapter 3 of Part 7 and the amount of interest the county or city would have earned on the funds in the impound account on the entire amount of tax determined by the court to be due, if the amount had been paid in equal installments on the tax delinquency dates.(Amended by Stats. 1983, Ch. 1281, Sec. 34. Effective September 30, 1983.)
CA Rev & Tax Code § 5145.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 2 - Refund Actions by Taxpayers|Section 5145.5.

5145.5.  (a) Notwithstanding the fact that all taxes on a property have not been paid in full, the owner of that property may, subject to the limitations set forth in subdivision (d), bring an action in accordance with Section 5140 at any time within six months after the rejection of a claim for the refund of the first installment that is paid under an installment plan for payment of escape assessments that is entered into pursuant to Section 4837.5.(b) The right to maintain an action pursuant to this section shall terminate if there is a default on the part of the assessee with respect to any obligation in the installment plan for payment of the escape assessment.(c) If the owner does not recover the amount of taxes in dispute in an action brought under this section, he or she shall pay additional interest to the county or city in an amount equal to the difference between the amount of interest he or she has paid under Section 506 and the amount of interest that the county or city would have earned in the impound account in connection with the entire amount of tax determined by the court to be due if that amount had been paid prior to delinquency.(d) (1) This section shall not apply in cases where the penalty pursuant to Section 503 has been added to the escape assessment and upheld by the appeals board or the county board of equalization.(2) This section shall apply to installment plans initiated by written requests filed with the tax collector on or after July 1, 1997.(Added by Stats. 1997, Ch. 941, Sec. 13. Effective January 1, 1998.)
CA Rev & Tax Code § 5146 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 2 - Refund Actions by Taxpayers|Section 5146.

5146.  If all or any portion of the taxes sought to be recovered were collected by officers of the county for a city or cities, an action must be brought against the county for the recovery of those taxes. When an action is filed against a county for taxes collected by the county on behalf of a city or cities, the county shall give notice of that action to the city or cities within 30 days of the county’s receipt of the summons and complaint. A fee shall be payable by the assessee in an amount prescribed by the court to cover the reasonable costs incurred by a county or counties in giving the required notice. Any city receiving notice of the action filed against the county may, within 30 days of the receipt of that notice, intervene in that action. Whether or not a city intervenes in the action, any judgment rendered for an assessee shall be entered exclusively against the county; however, the county shall be entitled to recover separately from the city or cities and other tax entities those taxes collected by the county on behalf of the city or cities and other tax entities which are subject to refund to the assessee as a result of the judgment. Payment to the taxpayer upon the judgment and any interest thereon may be deferred by the county until the apportionment of property tax revenue next following the date of the judgment, or as the county and the taxpayer may otherwise agree. Interest shall accrue during any deferral period unless the county and taxpayer otherwise agree. The county may if it chooses to do so offset the amount of the judgment and interest recoverable by it from the city or cities and other tax entities against amounts held in the county treasury therefor or against amounts due and payable thereto, including, but not limited to, property tax apportionments. The amount of the fee required by this section shall not be recoverable by the assessee in the action and no judgment entered in the action in favor of the assessee shall provide for the recovery of the fee.As used in this section, “county” includes a city and county.If all or any portion of the taxes sought to be recovered were levied on state-assessed property, property which the board has found ineligible for the welfare exemption pursuant to Section 254.5, or property as to which the board has reviewed the assessment pursuant to Section 11 of Article XIII of the Constitution, the board shall be joined as a party to the action.(Added by renumbering Section 5148 by Stats. 1987, Ch. 1262, Sec. 5.)
CA Rev & Tax Code § 5147 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 2 - Refund Actions by Taxpayers|Section 5147.

5147.  (a) No refund action hereafter commenced shall be further prosecuted, and no further proceedings shall be had therein, and any refund action hereafter commenced shall be dismissed by the court in which the action was commenced, on the court’s own motion or on the motion of any defendant therein, unless the summons was issued and served and the return thereon was made within one year after the commencement of the action, except where the parties have filed a stipulation in writing that the time may be extended or the party against whom the action is prosecuted has made a general appearance in the action.(b) For purposes of this section, none of the following constitutes a general appearance in the action:(1) A stipulation pursuant to Section 583.230 of the Code of Civil Procedure extending the time within which service must be made.(2) A motion to dismiss made pursuant to this chapter, whether joined with a motion to quash service or a motion to set aside a default judgment, or otherwise.(3) An extension of time to plead after a motion to dismiss made pursuant to this chapter.(Amended by Stats. 1990, Ch. 126, Sec. 34. Effective June 11, 1990.)
CA Rev & Tax Code § 5149 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 2 - Refund Actions by Taxpayers|Section 5149.

5149.  All courts wherein actions brought under this part (with the exclusion of actions brought under Section 5148) are or hereafter may be pending shall give those actions precedence over all other civil actions therein, except actions to which special precedence is given by law, in the matter of setting same for hearing or trial, and in hearing the same, to the end that all those actions shall be quickly heard and determined.(Amended by Stats. 1988, Ch. 1372, Sec. 1.)
CA Rev & Tax Code § 5149.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 2 - Refund Actions by Taxpayers|Section 5149.5.

5149.5.  Where the taxes sought to be recovered have been paid after delinquency, the amount of penalties, interest or costs recoverable in actions brought under this article shall be computed only on the taxes recovered.(Added by Stats. 1976, Ch. 499.)
CA Rev & Tax Code § 5150.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 2.5 - Interest on Refunds|Section 5150.5.

5150.5.  In any action in which the recovery of a penalty assessed pursuant to paragraph (1), (2), or (3) of subdivision (c) of Section 830 is allowed by the court, the plaintiff shall be entitled to interest on the penalties for which recovery is allowed, at the applicable rate or rates in effect from time to time and payable on a refund of tax, as provided in Section 5151. This interest shall be payable from the date of filing of the claim for refund, but in no event earlier than the date of payment of the penalty or installments thereof sought to be refunded, to the date of entry of judgment. This accrued interest shall be included in the judgment.(Amended by Stats. 2011, Ch. 352, Sec. 12. (SB 948) Effective January 1, 2012.)
CA Rev & Tax Code § 5152 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 2.5 - Interest on Refunds|Section 5152.

5152.  In an action in which the recovery of taxes is allowed by the court, if the court finds that the void assessment or void portion of the assessment was made in violation of a specific provision of the Constitution of the State of California, of this division, or of a rule or regulation of the board, and the assessor should have followed the procedures set forth in Section 538 in lieu of making the assessment, the plaintiff shall be entitled to reasonable attorney’s fees as costs in addition to the other allowable costs. This section is ancillary only, and shall not be construed to create a new cause of action nor to be in lieu of any other provision of law.(Added by Stats. 1978, Ch. 1188.)
CA Rev & Tax Code § 5153 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 2.5 - Interest on Refunds|Section 5153.

5153.  Notwithstanding Sections 5150 and 5151, whenever the auditor has impounded revenues pursuant to subdivision (a) of Section 26906.1 of the Government Code and those revenues are ultimately used to provide a refund of tax to the affected taxpayer or taxpayers, interest due to the taxpayer or taxpayers for the period that those funds were impounded shall be calculated and paid at the rate, or rates where the applicable rate fluctuated, earned by the county on those revenues during the period of impoundment.(Added by Stats. 1993, Ch. 387, Sec. 9. Effective January 1, 1994.)
CA Rev & Tax Code § 5170 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 3.5 - Scope of Judicial Review of Assessments in Refund Actions|Section 5170.

5170.  In suits for the refund of state-assessed property taxes, the trial court shall not be restricted to the administrative record, but shall consider all evidence relating to the valuation of the property admissible under the rules of evidence. The court shall base its decision upon the preponderance of the evidence before it.(Added by Stats. 1988, Ch. 1372, Sec. 2.)
CA Rev & Tax Code § 6040 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1.7 - Marketplace Facilitator Act|ARTICLE 1 - General Provisions and Definitions|Section 6040.

6040.  This chapter shall be known as and referred to as the Marketplace Facilitator Act.(Added by Stats. 2019, Ch. 5, Sec. 2. (AB 147) Effective April 25, 2019. Section operative October 1, 2019, pursuant to Sec. 6049.5.)
CA Rev & Tax Code § 6041 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1.7 - Marketplace Facilitator Act|ARTICLE 1 - General Provisions and Definitions|Section 6041.

6041.  For purposes of this chapter, the following definitions shall apply:(a) “Marketplace” means a physical or electronic place, including, but not limited to, a store, booth, internet website, catalog, television or radio broadcast, or a dedicated sales software application, where a marketplace seller sells or offers for sale tangible personal property for delivery in this state regardless of whether the tangible personal property, marketplace seller, or marketplace has a physical presence in this state.(b) “Marketplace facilitator” means a person who contracts with marketplace sellers to facilitate for consideration, regardless of whether deducted as fees from the transaction, the sale of the marketplace seller’s products through a marketplace operated by the person or a related person and who does both of the following:(1) Directly or indirectly, through one or more related persons, engages in any of the following:(A) Transmitting or otherwise communicating the offer or acceptance between the buyer and seller.(B) Owning or operating the infrastructure, electronic or physical, or technology that brings buyers and sellers together.(C) Providing a virtual currency that buyers are allowed or required to use to purchase products from the seller.(D) Software development or research and development activities related to any of the activities described in paragraph (2), if such activities are directly related to a marketplace operated by the person or a related person.(2) Directly or indirectly, through one or more related persons, engages in any of the following activities with respect to the marketplace seller’s products:(A) Payment processing services.(B) Fulfillment or storage services.(C) Listing products for sale.(D) Setting prices.(E) Branding sales as those of the marketplace facilitator.(F) Order taking.(G) Providing customer service or accepting or assisting with returns or exchanges.(c) “Marketplace seller” means a person who has an agreement with a marketplace facilitator and makes retail sales of tangible personal property through a marketplace owned, operated, or controlled by a marketplace facilitator, even if that person would not have been required to hold a seller’s permit or permits, or required to collect the taxes imposed pursuant to Chapter 2 (commencing with Section 6051) or Chapter 3 (commencing with Section 6201), or a fee administered pursuant to Part 30 (commencing with Section 55001), had the sale not been made through that marketplace.(Amended by Stats. 2021, Ch. 421, Sec. 1. (AB 1402) Effective January 1, 2022. Section operative October 1, 2019, pursuant to Sec. 6049.5.)
CA Rev & Tax Code § 6041.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1.7 - Marketplace Facilitator Act|ARTICLE 1 - General Provisions and Definitions|Section 6041.1.

6041.1.  Newspapers, internet websites, and other entities that advertise tangible personal property for sale, refer purchasers to the seller by telephone, internet link, or other similar means to complete the sale, and do not participate further in the sale are not facilitating a sale under this chapter.(Amended by Stats. 2019, Ch. 34, Sec. 2. (SB 92) Effective June 27, 2019. Section operative October 1, 2019, pursuant to Sec. 6049.5.)
CA Rev & Tax Code § 6041.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1.7 - Marketplace Facilitator Act|ARTICLE 1 - General Provisions and Definitions|Section 6041.2.

6041.2.  For purposes of this chapter, the following shall apply:(a) A person is related to another person if both persons are related to each other pursuant to Section 267(b) of the Internal Revenue Code and the regulations thereunder.(b) (1)  A “fee administered pursuant to Part 30 (commencing with Section 55001)” shall include a charge pursuant to the Lead-Acid Battery Recycling Act of 2016 (Article 10.5 (commencing with Section 25215) of Chapter 6.5 of Division 20 of the Health and Safety Code), a lumber products assessment pursuant to Article 9.5 (commencing with Section 4629) of Chapter 8 of Part 2 of Division 4 of the Public Resources Code, a covered electronic waste recycling fee pursuant to Chapter 8.5 (commencing with Section 42460) of Part 3 of Division 30 of the Public Resources Code, and a California tire fee pursuant to Article 5 (commencing with Section 42885) of Chapter 17 of Part 3 of Division 30 of the Public Resources Code.(2) A “fee administered pursuant to Part 30 (commencing with Section 55001)” shall not include the fee administered pursuant to Part 21.1 (commencing with Section 42100).(Amended by Stats. 2021, Ch. 421, Sec. 2. (AB 1402) Effective January 1, 2022. Section operative October 1, 2019, pursuant to Sec. 6049.5.)
CA Rev & Tax Code § 6041.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1.7 - Marketplace Facilitator Act|ARTICLE 1 - General Provisions and Definitions|Section 6041.5.

6041.5.  (a) Notwithstanding Section 6041, a person that is a delivery network company is not a marketplace facilitator for purposes of this chapter.(b) For purposes of this section, all of the following definitions shall apply:(1) “Delivery network company” means a business entity that maintains an internet website or mobile application used to facilitate delivery services for the sale of local products.(2) “Delivery services” means the pickup of one or more local products from a local merchant and delivery of the local products to a customer. “Delivery services” do not include any delivery requiring over 75 miles of travel from the local merchant to the customer.(3) “Local merchant” means a third-party merchant, including, but not limited to, a kitchen, restaurant, grocery store, retail store, convenience store, or business of another type, that is not under common ownership or control with the delivery network company.(4) “Local product” means any item, including food, other than freight, mail, or a package to which postage has been affixed.(c) Notwithstanding subdivision (a), a delivery network company that meets the definition set forth in subdivision (b) of Section 6041 may elect, in a reasonable manner and duration prescribed by the department, to be deemed a marketplace facilitator pursuant to this chapter. Consistent with this section, the department shall adopt regulations that establish the criteria for obtaining and retaining an election to be a marketplace facilitator pursuant to this subdivision.(Amended by Stats. 2019, Ch. 34, Sec. 4. (SB 92) Effective June 27, 2019. Section operative October 1, 2019, pursuant to Sec. 6049.5.)
CA Rev & Tax Code § 6042 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1.7 - Marketplace Facilitator Act|ARTICLE 2 - Registration and Collection|Section 6042.

6042.  A marketplace facilitator shall be considered the seller, retailer, and dealer for each sale facilitated through its marketplace for purposes of determining whether the marketplace facilitator is required to register with the department under Chapter 2 (commencing with Section 6051), Chapter 3 (commencing with Section 6201), or under any other law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001), in addition to each sale for which the marketplace facilitator is the seller, retailer, dealer, or any combination of the three, under Chapter 1 (commencing with Section 6001), or any other law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001).(Amended by Stats. 2021, Ch. 421, Sec. 3. (AB 1402) Effective January 1, 2022. Section operative October 1, 2019, pursuant to Sec. 6049.5.)
CA Rev & Tax Code § 6043 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1.7 - Marketplace Facilitator Act|ARTICLE 2 - Registration and Collection|Section 6043.

6043.  A marketplace facilitator that is registered with the department or required to register with the department under Chapter 2 (commencing with Section 6051) or Chapter 3 (commencing with Section 6201) and that facilitates a retail sale of tangible personal property by a marketplace seller is the retailer selling or making the sale of the tangible personal property sold through its marketplace for purposes of this part.(Added by Stats. 2019, Ch. 5, Sec. 2. (AB 147) Effective April 25, 2019. Section operative October 1, 2019, pursuant to Sec. 6049.5.)
CA Rev & Tax Code § 6043.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1.7 - Marketplace Facilitator Act|ARTICLE 2 - Registration and Collection|Section 6043.1.

6043.1.  A marketplace facilitator that is registered with the department or required to register with the department under any law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001) and that facilitates a retail sale of tangible personal property by a marketplace seller is the retailer or dealer or both for purposes of collecting and remitting any fee imposed on the consumer in regards to that retail sale.(Added by Stats. 2021, Ch. 421, Sec. 4. (AB 1402) Effective January 1, 2022.)
CA Rev & Tax Code § 6044 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1.7 - Marketplace Facilitator Act|ARTICLE 2 - Registration and Collection|Section 6044.

6044.  For purposes of determining the total combined sales of tangible personal property for delivery in this state pursuant to Section 6203:(a) A marketplace facilitator shall include all sales of tangible personal property for delivery in this state, including sales made on its own behalf and by all related persons and sales facilitated on behalf of marketplace sellers.(b) A marketplace seller shall include all sales of tangible personal property for delivery in this state, including sales made on its own behalf and sales facilitated through any marketplace facilitator’s marketplace.(Added by Stats. 2019, Ch. 5, Sec. 2. (AB 147) Effective April 25, 2019. Section operative October 1, 2019, pursuant to Sec. 6049.5.)