reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 45871 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 45871.

45871.  (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220) of Division 7 of Title 1 of the Government Code, the board shall mail to the fee payer a preliminary notice. The notice shall specify the statutory authority of the board for filing or recording the lien, indicate the earliest date on which the lien may be filed or recorded, and state the remedies available to the fee payer to prevent the filing or recording of the lien. In the event fee liens are filed for the same liability in multiple counties, only one preliminary notice shall be sent.(b) The preliminary notice required by this section shall not be required with respect to jeopardy determinations issued under Article 4 (commencing with Section 45351) of Chapter 3.(c) If the board determines that the filing of a lien was in error, it shall mail a release to the fee payer and the entity recording the lien as soon as possible, but no later than seven days, after this determination and receipt of lien recording information. The release shall contain a statement that the lien was filed in error. In the event the erroneous lien is obstructing a lawful transaction, the board shall immediately issue a release of lien to the fee payer and the entity recording the lien.(d) When the board releases a lien that has been erroneously filed, notice of that release shall be mailed to the fee payer and, upon the request of the fee payer, a copy of the release shall be mailed to the major credit reporting companies in the county where the lien was filed.(e) The board may release or subordinate a lien if the board determines that the release or subordination will facilitate the collection of the fee liability or will be in the best interest of the state and the fee payer.(Amended by Stats. 1999, Ch. 929, Sec. 58. Effective January 1, 2000.)
CA Rev & Tax Code § 45872 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 45872.

45872.  (a) If any officer or employee of the board recklessly disregards board-published procedures, a fee payer aggrieved by that action or omission may bring an action for damages against the State of California in superior court.(b) In any action brought under subdivision (a), upon finding of liability on the part of the State of California, the state shall be liable to the plaintiff in an amount equal to the sum of all of the following:(1) Actual and direct monetary damages sustained by the plaintiff as a result of the actions or omissions.(2) Reasonable litigation costs, including any of the following:(A) Reasonable court costs.(B) Prevailing market rates for the kind or quality of services furnished in connection with any of the following:(i) The reasonable expenses of expert witnesses in connection with the civil proceeding, except that no expert witness shall be compensated at a rate in excess of the highest rate of compensation for expert witnesses paid by the State of California.(ii) The reasonable cost of any study, analysis, engineering report, test, or project that is found by the court to be necessary for the preparation of the party’s case.(iii) Reasonable fees paid or incurred for the services of attorneys in connection with the civil proceeding, except that those fees shall not be in excess of seventy-five dollars ($75) per hour unless the court determines that an increase in the cost of living or a special factor, such as the limited availability of qualified attorneys for the proceeding, justifies a higher rate.(c) In the awarding of damages under subdivision (b), the court shall take into consideration the negligence or omissions, if any, on the part of the plaintiff that contributed to the damages.(d) Whenever it appears to the court that the fee payer’s position in the proceeding brought under subdivision (a) is frivolous, the court may impose a penalty against the plaintiff in an amount not to exceed ten thousand dollars ($10,000). A penalty so imposed shall be paid upon notice and demand from the board and shall be collected as a tax imposed under this part.(Amended by Stats. 2006, Ch. 538, Sec. 634. Effective January 1, 2007.)
CA Rev & Tax Code § 46051 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 2 - Oil Spill Prevention and Administration Fee and Oil Spill Response Fee|ARTICLE 1 - Imposition of Fee|Section 46051.

46051.  The fee imposed pursuant to Section 8670.40 of the Government Code shall be administered and collected by the board in accordance with this part.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46052 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 2 - Oil Spill Prevention and Administration Fee and Oil Spill Response Fee|ARTICLE 1 - Imposition of Fee|Section 46052.

46052.  The fee imposed pursuant to Section 8670.48 of the Government Code shall be administered and collected by the board in accordance with this part.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46053 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 2 - Oil Spill Prevention and Administration Fee and Oil Spill Response Fee|ARTICLE 1 - Imposition of Fee|Section 46053.

46053.  Any fees collected from an owner of crude oil, petroleum products, or renewable fuel pursuant to Section 46051 or 46052 that have not been remitted to the California Department of Tax and Fee Administration shall be deemed a debt owed to the State of California by the person required to collect and remit fees.(Amended by Stats. 2021, Ch. 115, Sec. 93. (AB 148) Effective July 22, 2021.)
CA Rev & Tax Code § 46054 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 2 - Oil Spill Prevention and Administration Fee and Oil Spill Response Fee|ARTICLE 1 - Imposition of Fee|Section 46054.

46054.  (a) The board shall notify the feepayers that, as of the first of the month following the notification, no fee shall be imposed whenever the administrator, in consultation with the board, and with the approval of the Treasurer, determines that the amount in the Oil Spill Response Trust Fund, collected pursuant to Section 46052, is equal to the amount specified in subdivision (a) of Section 46012, and the collection of the fee is not required for any of the following purposes: (1) The purposes specified in subdivision (k) of Section 8670.48 of the Government Code.(2) To repay any draw on a financial security obtained by the Treasurer pursuant to subdivision (o) of Section 8670.48 of the Government Code, including any principal, interest, premium, fees, charges, or costs of any kind incurred in connection with that financial security.(3) To repay any borrowing by the Treasurer pursuant to Article 7.5 (commencing with Section 8670.53.1) of Chapter 7.4 of Division 1 of Title 2 of the Government Code, including any principal, interest, premium, fees, charges, or costs of any kind incurred in connection with that borrowing.(b) Whenever the fee has ceased to be imposed in accordance with subdivision (a), the administrator may direct the board to resume collection of the fee, if the administrator, in consultation with the board, pursuant to paragraph (1) of subdivision (f) of Section 8670.48 of the Government Code, makes one of the following determinations: (1) The amount in the Oil Spill Response Trust Fund is less than or equal to 95 percent of the amount specified in subdivision (a) of Section 46012. (2) Additional money is required for the purposes specified in subdivision (k) of Section 8670.48 of the Government Code.(3) That revenue is necessary to repay any draw on a financial security obtained by the Treasurer pursuant to subdivision (o) of Section 8670.48 of the Government Code or any borrowing by the Treasurer pursuant to Article 7.5 (commencing with Section 8670.53.1) of the Government Code, including any principal, interest, premium, fees, charges, or costs of any kind incurred in connection with those borrowings or that financial security.(c) If the administrator directs the board to resume collection of the fee, the board shall notify the feepayers, upon the first of the month following the notification, that the fee will be imposed.(Amended by Stats. 2007, Ch. 373, Sec. 19. Effective October 10, 2007.)
CA Rev & Tax Code § 46101 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 2 - Oil Spill Prevention and Administration Fee and Oil Spill Response Fee|ARTICLE 2 - Registration|Section 46101.

46101.  (a) Every person who operates a refinery in this state, a marine terminal in the state, or operates a pipeline to transport crude oil out of the state or petroleum products into the state shall register with the California Department of Tax and Fee Administration for the purposes of Section 8670.48 of the Government Code.(b) Every person who operates a refinery in the state, a marine terminal in the state, a renewable fuel receiving facility in the state, or a renewable fuel production facility in the state shall register with the California Department of Tax and Fee Administration for the purposes of Section 8670.40 of the Government Code.(Amended by Stats. 2021, Ch. 115, Sec. 94. (AB 148) Effective July 22, 2021.)
CA Rev & Tax Code § 46151 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 3 - Determinations|ARTICLE 1 - Returns and Payments|Section 46151.

46151.  (a) The fees collected and administered under Sections 46051 and 46052 are due and payable to the California Department of Tax and Fee Administration monthly on or before the 25th day of the calendar month following the monthly period for which the fee is due. Each feepayer, on or before the 25th day of the month following each monthly period, shall file a return for the preceding monthly period, using electronic media, showing the information required to be reported by Sections 8670.40 and 8670.48 of the Government Code and any other information that the California Department of Tax and Fee Administration determines to be necessary to carry out this part. Returns shall be authenticated in a form, or pursuant to methods, as may be prescribed by the California Department of Tax and Fee Administration.(b) The feepayer shall file the return, together with a remittance of the amount of fee due, if any, payable to the California Department of Tax and Fee Administration on or before the 25th day of the month following the monthly period for which the fee is due.(c) In addition to the returns due pursuant to subdivision (a), each feepayer shall provide an annual information return, in the form as prescribed by the California Department of Tax and Fee Administration, which may include, but is not limited to, electronic media showing the information required to be reported by Section 8670.48 of the Government Code and any other information that the California Department of Tax and Fee Administration determines to be necessary to carry out this part. The feepayer shall deliver the return containing the required information for the preceding calendar year to the California Department of Tax and Fee Administration on or before February 1 of each year. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the California Department of Tax and Fee Administration.(Amended by Stats. 2021, Ch. 115, Sec. 95. (AB 148) Effective July 22, 2021.)
CA Rev & Tax Code § 46152 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 3 - Determinations|ARTICLE 1 - Returns and Payments|Section 46152.

46152.  The board, if it determines it necessary in order to facilitate the administration of this part, may require returns and payments specified under Section 46151 to be made for periods other than monthly.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46153 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 3 - Determinations|ARTICLE 1 - Returns and Payments|Section 46153.

46153.  (a) Except as provided in subdivision (b), the board, for good cause, may extend, for a period not to exceed one month, the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time if a request for the extension is filed with the board within or prior to the period for which the extension may be granted.(b) (1) In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any fee required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.(2) For purposes of this section, “disaster” means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.(c) Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5 from the date on which the fee would have been due without the extension until the date of payment.(Amended by Stats. 2016, Ch. 257, Sec. 11. (AB 1559) Effective September 9, 2016.)
CA Rev & Tax Code § 46154 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 3 - Determinations|ARTICLE 1 - Returns and Payments|Section 46154.

46154.  (a) Any person who fails to pay any fee to the state or any amount of fee required to be collected and paid to the state, except amounts of determinations made by the board under Article 2 (commencing with Section 46201) or Article 3 (commencing with Section 46251), within the time required shall pay a penalty of 10 percent of the fee or amount of fee, in addition to the fee or amount of fee, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the fee or the amount of fee required to be collected became due and payable to the state until the date of payment.(b) Any feepayer who fails to file a return in accordance with the due date set forth in subdivision (a) of Section 46151 or the due date established by the board in accordance with Section 46152, shall pay a penalty of 10 percent of the amount of the fee with respect to the period for which the return is required.(c) The penalties imposed by this section shall be limited to a maximum of 10 percent of the fee for which the return is required for any one return.(Amended by Stats. 2000, Ch. 923, Sec. 54. Effective January 1, 2001.)
CA Rev & Tax Code § 46154.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 3 - Determinations|ARTICLE 1 - Returns and Payments|Section 46154.1.

46154.1.  If the information return pursuant to subdivision (c) of Section 46151 is not filed within the time prescribed, a penalty of five hundred dollars ($500) shall be assessed.(Added by Stats. 2000, Ch. 923, Sec. 54.5. Effective January 1, 2001.)
CA Rev & Tax Code § 46154.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 3 - Determinations|ARTICLE 1 - Returns and Payments|Section 46154.5.

46154.5.  (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 shall not apply to any payment made pursuant to a deficiency determination, a determination where no return has been filed, or a jeopardy determination issued by the department.(e) This section shall only apply to electronic payments of fees.(Amended by Stats. 2021, Ch. 432, Sec. 164. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 46156 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 3 - Determinations|ARTICLE 1 - Returns and Payments|Section 46156.

46156.  (a) If the board finds that a person’s failure to make a timely 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 46154, 46154.1, 46160, 46251, and 46356.(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. 2004, Ch. 527, Sec. 9. Effective January 1, 2005.)
CA Rev & Tax Code § 46157 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 3 - Determinations|ARTICLE 1 - Returns and Payments|Section 46157.

46157.  (a) If the board finds that a person’s failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the interest provided by Sections 46153, 46154, 46160, and 46253.(b) Any person seeking to be relieved of the 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. 57. Effective January 1, 2001.)
CA Rev & Tax Code § 46157.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 3 - Determinations|ARTICLE 1 - Returns and Payments|Section 46157.5.

46157.5.  (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 fee periods commencing on or after January 1, 2000.(Amended by Stats. 2001, Ch. 251, Sec. 33. Effective January 1, 2002.)
CA Rev & Tax Code § 46158 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 3 - Determinations|ARTICLE 1 - Returns and Payments|Section 46158.

46158.  (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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46161 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 3 - Determinations|ARTICLE 1.1 - Payment by Electronic Funds Transfer|Section 46161.

46161.  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 46160. 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. 58. Effective January 1, 2001.)