reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 45153.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 3 - Determinations|ARTICLE 1 - Reports and Payments|Section 45153.5.

45153.5.  (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per month or fraction thereof, as defined in subdivision (b) of Section 6591.5, interest shall be computed at the modified adjusted daily rate from the date on which the fee was due until the date of payment, if all of the following occur:(1) The payment of the fee was made one business day after the date the fee was due.(2) The person was granted relief from all penalties that applied to that fee payment.(3) The person files a request for an adjustment.(b) For purposes of this section, “modified adjusted daily rate” means the modified adjusted rate per annum, as defined in subdivision (a) of Section 6591.5, determined on a daily basis by dividing the modified adjusted rate per annum by 365.(c) For purposes of this section, “business day” means any day other than a Saturday, Sunday, or any day designated as a state holiday.(d) This section does not apply to any payment made pursuant to a deficiency determination, a determination where a return has not been filed, or a jeopardy determination issued by the department.(e) This section only applies to electronic payments of fees.(Amended by Stats. 2021, Ch. 432, Sec. 162. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 45155 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 3 - Determinations|ARTICLE 1 - Reports and Payments|Section 45155.

45155.  (a) If the board finds that a person’s failure to make a timely report or return or payment is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the penalty provided by Sections 45153, 45160, and 45306.(b) Except as provided in subdivision (c), any person seeking to be relieved of the penalty shall file with the board a statement, under penalty of perjury, setting forth the facts upon which he or she bases his or her claim for relief.(c) The board shall establish criteria that provide for efficient resolution of requests for relief pursuant to this section.(Amended by Stats. 2000, Ch. 1052, Sec. 64.5. Effective January 1, 2001.)
CA Rev & Tax Code § 45156 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 3 - Determinations|ARTICLE 1 - Reports and Payments|Section 45156.

45156.  If the board finds that a person’s failure to make a timely return or payment was due to disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of interest provided for by Sections 45152, 45153, 45160, and 45201. Any person seeking to be relieved of interest shall file with the board a statement under penalty of perjury setting forth the facts upon which he or she bases his or her claim for relief.(Amended by Stats. 2000, Ch. 923, Sec. 50. Effective January 1, 2001.)
CA Rev & Tax Code § 45156.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 3 - Determinations|ARTICLE 1 - Reports and Payments|Section 45156.5.

45156.5.  (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay fees is due in whole or in part to an unreasonable error or delay by an employee of the board acting in his or her official capacity.(b) For purposes of this section, an error or delay shall be deemed to have occurred only if no significant aspect of the error or delay is attributable to an act of, or a failure to act by, the feepayer.(c) Any person seeking relief under this section shall file with the board a statement under penalty of perjury setting forth the facts on which the claim for relief is based and any other information which the board may require.(d) The board may grant relief only for interest imposed on fee liabilities that arise during taxable periods commencing on or after January 1, 2000.(Amended by Stats. 2001, Ch. 251, Sec. 32. Effective January 1, 2002.)
CA Rev & Tax Code § 45157 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 3 - Determinations|ARTICLE 1 - Reports and Payments|Section 45157.

45157.  (a) If the board finds that a person’s failure to make a timely report or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the fees imposed or administered under this part and any penalty or interest added thereto.(b) For purposes of this section, a person’s failure to make a timely report or payment shall be considered to be due to reasonable reliance on written advice from the board, only if the board finds that all of the following conditions are satisfied:(1) The person requested in writing that the board advise him or her whether a particular activity or transaction is subject to the fee under this part. The specific facts and circumstances of the activity or transaction shall be fully described in the request.(2) The board responded in writing to the person regarding the written request for advice, stating whether or not the described activity or transaction is subject to the fee, or stating the conditions under which the activity or transaction is subject to the fee.(3) The liability for fees applied to a particular activity or transaction which occurred before either of the following:(A) Before the board rescinded or modified the advice so given, by sending written notice to the person of the rescinded or modified advice.(B) Before a change in statutory or constitutional law, a change in the board’s regulations, or a final decision of a court, which renders the board’s earlier written advice no longer valid.(c) Any person seeking relief under this section shall file with the board all of the following:(1) A copy of the person’s written request to the board and a copy of the board’s written advice.(2) A statement under penalty of perjury setting forth the facts on which the claim for relief is based.(3) Any other information which the board may require.(d) Only the person making the written request shall be entitled to rely on the board’s written advice to that person.(Added by Stats. 1990, Ch. 987, Sec. 10.)
CA Rev & Tax Code § 45161 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 3 - Determinations|ARTICLE 1.1 - Payment by Electronic Funds Transfer|Section 45161.

45161.  If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, that person shall be relieved of the penalty provided in subdivision (e) of Section 45160. Any person seeking to be relieved of the penalty shall file with the board a statement under penalty of perjury setting forth the facts upon which he or she bases his or her claim for relief.(Added by Stats. 2000, Ch. 923, Sec. 52. Effective January 1, 2001.)
CA Rev & Tax Code § 45162 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 3 - Determinations|ARTICLE 1.1 - Payment by Electronic Funds Transfer|Section 45162.

45162.  (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape, so as to order, instruct, or authorize a financial institution to debit or credit an account. Electronic funds transfers shall be accomplished by an automated clearinghouse debit, an automated clearinghouse credit, or by Federal Reserve Wire Transfer (Fedwire).(b) “Automated clearinghouse” means any federal reserve bank, or an organization established in agreement with the National Automated Clearing House Association, that operates as a clearinghouse for transmitting or receiving entries between banks or bank accounts and which authorizes an electronic transfer of funds between these banks or bank accounts.(c) “Automated clearinghouse debit” means a transaction in which the state, through its designated depository bank, originates an automated clearinghouse transaction debiting the person’s bank account and crediting the state’s bank account for the amount of the fee. Banking costs incurred for the automated clearinghouse debit transaction shall be paid by the state.(d) “Automated clearinghouse credit” means an automated clearinghouse transaction in which the person through his or her own bank, originates an entry crediting the state’s bank account and debiting his or her own bank account. Banking costs incurred for the automated clearinghouse credit transaction charged to the state shall be paid by the person originating the credit.(e) “Fedwire transfer” means any transaction originated by a person and utilizing the national electronic payment system to transfer funds through the federal reserve banks, when that person debits his or her own bank account and credits the state’s bank account. Electronic funds transfers pursuant to Section 45160 may be made by Fedwire only if payment cannot, for good cause, be made according to subdivision (a), and the use of Fedwire is preapproved by the board. Banking costs incurred for the Fedwire transaction charged to the person and to the state shall be paid by the person originating the transaction.(Added by Stats. 2000, Ch. 923, Sec. 52. Effective January 1, 2001.)
CA Rev & Tax Code § 45163 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 3 - Determinations|ARTICLE 1.1 - Payment by Electronic Funds Transfer|Section 45163.

45163.  (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and authenticated pursuant to any method or form the board may prescribe.(b) Notwithstanding any other law, any return, declaration, statement, or other document otherwise required to be signed that is filed by the taxpayer using electronic media in a form as required by the board shall be deemed to be a signed, valid original document, including upon reproduction to paper form by the board.(c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone.(Added by Stats. 2002, Ch. 459, Sec. 29. Effective January 1, 2003.)
CA Rev & Tax Code § 45201 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 3 - Determinations|ARTICLE 2 - Deficiency Determinations|Section 45201.

45201.  (a) If the board is dissatisfied with the report or return filed or the amount of fee paid to the state by any fee payer, or if no report or return has been filed or no payment or payments of the fees have been made to the state by a fee payer, the board may compute and determine the amount to be paid, based upon any information available to it. One or more additional determinations may be made of the amount of fee due for one, or for more than one, period. The amount of fee so determined shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the amount of the fee, or any portion thereof, became due and payable until the date of payment. In making a determination, the board may offset overpayments for a period or periods against underpayments for another period or periods and against the interest and penalties on the underpayments.(b) If any part of the deficiency for which a determination of an additional amount due is made is found to have been occasioned by negligence or intentional disregard of this part or regulations adopted by the board pursuant to this part, a penalty of 10 percent of the amount of that determination shall be added, plus interest as provided in subdivision (a).(c) If any part of the deficiency for which a determination of an additional amount due is made is found to be occasioned by fraud or an intent to evade this part or authorized regulations, a penalty of 25 percent of the amount of the determination shall be added, plus interest as provided in subdivision (a).(d) The board shall give to the fee payer written notice of its determination. The notice shall be placed in a sealed envelope, with postage paid, addressed to the fee payer at his or her address as it appears in the records of the board. The giving of the notice shall be deemed complete at the time of the deposit of the notice in a United States Post Office, or a mailbox, subpost office, substation, mail chute, or other facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason. In lieu of mailing, a notice may be served personally by delivering to the person to be served, and service shall be deemed complete at the time of delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action.(Amended by Stats. 1992, Ch. 105, Sec. 12. Effective June 30, 1992.)
CA Rev & Tax Code § 45202 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 3 - Determinations|ARTICLE 2 - Deficiency Determinations|Section 45202.

45202.  Except in the case of fraud, intent to evade this part or rules and regulations adopted under this part, or failure to make a report or return, every notice of a determination of an additional amount due shall be given within three years after the date when the amount was required to have been paid or the report or return was due, or within three years after the report or return was filed, whichever period expires later. In the case of failure to make a report or return, the notice of determination shall be mailed within eight years after the date the report or return was due.(Amended by Stats. 1993, Ch. 1113, Sec. 22. Effective January 1, 1994.)
CA Rev & Tax Code § 45203 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 3 - Determinations|ARTICLE 2 - Deficiency Determinations|Section 45203.

45203.  If, before the expiration of the time prescribed in Section 45202 for the mailing of a notice of deficiency determination, the fee payer has consented in writing to the mailing of the notice after that time, the notice may be mailed at any time prior to the expiration of the period agreed upon. The period agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
CA Rev & Tax Code § 45301 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 3 - Determinations|ARTICLE 3 - Redeterminations|Section 45301.

45301.  Any person from whom an amount is determined to be due under Article 2 (commencing with Section 45201), or any person directly interested, may petition for a redetermination thereof within 30 days after service upon him or her of notice of the determination. If a petition for redetermination is not filed within the 30-day period, the amount determined to be due becomes final at the expiration thereof.(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
CA Rev & Tax Code § 45302 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 3 - Determinations|ARTICLE 3 - Redeterminations|Section 45302.

45302.  Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to state additional grounds at any time prior to the date on which the board issues its order or decision on the petition for redetermination.(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
CA Rev & Tax Code § 45303 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 3 - Determinations|ARTICLE 3 - Redeterminations|Section 45303.

45303.  If a petition for redetermination is filed within the 30-day period, the board shall reconsider the amount determined to be due, and, if the person has so requested in his or her petition, the board shall grant him or her an oral hearing and shall give him or her 10 days’ notice of the time and place of the hearing. The board may continue the hearing from time to time as may be necessary.(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
CA Rev & Tax Code § 45304 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 3 - Determinations|ARTICLE 3 - Redeterminations|Section 45304.

45304.  The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the board at or before the hearing. Unless the 25-percent penalty imposed by subdivision (c) of Section 45201 applies to the amount of the determination as originally made or as increased, the claim for increase shall be asserted within eight years after the date the amount of fee for the period for which the increase is asserted was due.(Amended by Stats. 2006, Ch. 538, Sec. 632. Effective January 1, 2007.)
CA Rev & Tax Code § 45305 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 3 - Determinations|ARTICLE 3 - Redeterminations|Section 45305.

45305.  The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of notice thereof.(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
CA Rev & Tax Code § 45306 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 3 - Determinations|ARTICLE 3 - Redeterminations|Section 45306.

45306.  All amounts determined to be due by the board under Article 2 (commencing with Section 45201) are due and payable at the time they become final, and, if not paid when due and payable, a penalty of 10 percent of the amount determined to be due shall be added to the amount due and payable.(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
CA Rev & Tax Code § 45307 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 3 - Determinations|ARTICLE 3 - Redeterminations|Section 45307.

45307.  Any notice required by this article shall be served personally or by mail in the same manner as prescribed for service of notice by Section 43201.(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
CA Rev & Tax Code § 45351 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 3 - Determinations|ARTICLE 4 - Jeopardy Determinations|Section 45351.

45351.  If the board finds and determines that the collection of any amount of fee will be jeopardized by delay, it shall thereupon make a determination of the amount of fee due, noting that fact upon the determination, and the amount of the fee shall be immediately due and payable. If the amount of the fee, interest, and penalty specified in the jeopardy determination is not paid, or a petition for redetermination is not filed, within 10 days after the service upon the taxpayer of notice of the determination, the determination becomes final, and the delinquency penalty and interest provided in Section 45153 shall attach to the amount of fee specified therein.(Amended by Stats. 2004, Ch. 527, Sec. 8. Effective January 1, 2005.)
CA Rev & Tax Code § 45352 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 3 - Determinations|ARTICLE 4 - Jeopardy Determinations|Section 45352.

45352.  The fee payer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 3 (commencing with Section 45301), with the board within 10 days after the service upon the fee payer of notice of the determination, and he or she shall, within the 10-day period, deposit with the board that security which the board deems necessary to insure compliance with this part. The security may be sold by the board at public sale if it becomes necessary in order to recover any amount due under this part. Notice of the sale may be served upon the person who deposited the security personally or by mail in the same manner as prescribed for service of notice by Section 45201. After that sale, the surplus, if any, above the amount due under this part shall be returned to the person who deposited the security.(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
CA Rev & Tax Code § 45353 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 3 - Determinations|ARTICLE 4 - Jeopardy Determinations|Section 45353.

45353.  In accordance with rules and regulations which the board may adopt, the person against whom a jeopardy determination is made may apply for an administrative hearing for one or more of the following purposes:(a) To establish that the determination is excessive.(b) To establish that the sale of property that may be seized after issuance of the jeopardy determination, or any part thereof, shall be delayed pending the administrative hearing because the sale would result in irreparable injury to the person.(c) To request the release of all or part of the property to the person.(d) To request a stay of collection activities.The application shall be filed within 30 days after service of the notice of jeopardy determination and shall be in writing and state the specific factual and legal grounds upon which it is founded. The person shall not be required to post any security in order to file the application and to obtain the hearing. However, if the person does not deposit, within the 10-day period prescribed in Section 45352, that security which the board deems necessary to ensure compliance with this part, the filing of the application shall not operate as a stay of collection activities, except for sale of property seized after issuance of the jeopardy determination. Upon a showing of good cause for failure to file a timely application for an administrative hearing, the board may allow a filing of the application and grant the person an administrative hearing. The filing of an application pursuant to this section does not affect Section 45351, relating to the finality date of the determination or to penalty or interest.(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)