reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 6812 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 6 - Collection of Tax|ARTICLE 7 - Payment on Termination of Business and Successor s Liability|Section 6812.

6812.  (a) If the purchaser of a business or stock of goods fails to withhold from the purchase price as required, he or she becomes personally liable for the payment of the amount required to be withheld by him or her to the extent of the purchase price, valued in money. (b) (1) Within 60 days after the latest of the dates specified in paragraph (2), the board shall either issue the certificate or mail notice, to the purchaser at his or her address as it appears on the records of the board, of the amount that must be paid as a condition of issuing the certificate. (2) For purposes of paragraph (1), the latest of the following dates shall apply: (A) The date the board receives a written request from the purchaser for a certificate. (B) The date of the sale of the business or stock of goods. (C) The date the former owner’s records are made available for audit. (c) Failure of the board to mail the notice referred to in subdivision (b) will release the purchaser from any further obligation to withhold from the purchase price as above provided. The last date upon which the obligation of the successor may be enforced shall be not later than three years after the date the board is notified of the purchase of the business or stock of goods.(Amended by Stats. 1991, Ch. 236, Sec. 7. Effective July 29, 1991.)
CA Rev & Tax Code § 6813 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 6 - Collection of Tax|ARTICLE 7 - Payment on Termination of Business and Successor s Liability|Section 6813.

6813.  The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the date of the certificate, or after the payment of the amounts is secured to the satisfaction of the board. Such security is not subject to the limitations contained in Section 6701.(Added by Stats. 1978, Ch. 827.)
CA Rev & Tax Code § 6814 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 6 - Collection of Tax|ARTICLE 7 - Payment on Termination of Business and Successor s Liability|Section 6814.

6814.  (a) The obligation of the successor shall be enforced by serving a notice of successor liability on the person. The notice shall be served in the manner prescribed for service of a notice of a deficiency determination, not later than three years after the date the board is notified of the purchase of the business or stock of goods. The successor may petition for reconsideration in the manner provided in Article 5 (commencing with Section 6561) of Chapter 5 of this part. The notice shall become final and the amount due and payable in the manner provided in that article except that no additional penalty shall apply if not paid when due and payable. The provisions of this chapter with respect to the collection of any amount required to be paid under this part shall apply when the notice becomes final.(b) (1) If the board finds that a successor’s failure to withhold a sufficient amount of the purchase price to cover the amount owed by the former owner is due to reasonable cause and circumstances beyond the successor’s control, and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, the successor may be relieved of any penalty included in the notice of successor liability.(2) Any successor 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.(Amended by Stats. 1989, Ch. 768, Sec. 4.)
CA Rev & Tax Code § 6815 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 6 - Collection of Tax|ARTICLE 7 - Payment on Termination of Business and Successor s Liability|Section 6815.

6815.  If at the time a business is discontinued the board holds security pursuant to Section 6701 in the form of cash, government bonds, or insured deposits in banks or savings and loan institutions, such security when applied to the account of the taxpayer shall be deemed to be a payment on account of any liability of the taxpayer to the board on the date the business is discontinued.(Added by Stats. 1966, Ch. 5.)
CA Rev & Tax Code § 6826 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 6 - Collection of Tax|ARTICLE 8 - Miscellaneous Provisions|Section 6826.

6826.  The board shall report to the Controller the amount of collections under this part, and he shall keep a record thereof.(Added by Stats. 1941, Ch. 36.)
CA Rev & Tax Code § 6827 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 6 - Collection of Tax|ARTICLE 8 - Miscellaneous Provisions|Section 6827.

6827.  The remedies of the State provided for in this chapter are cumulative, and no action taken by the board or Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for which provision is made in this part.(Added by Stats. 1941, Ch. 36.)
CA Rev & Tax Code § 6828 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 6 - Collection of Tax|ARTICLE 8 - Miscellaneous Provisions|Section 6828.

6828.  In all proceedings under this chapter the board may act on behalf of the people of the State of California.(Added by Stats. 1941, Ch. 36.)
CA Rev & Tax Code § 6830 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 6 - Collection of Tax|ARTICLE 8 - Miscellaneous Provisions|Section 6830.

6830.  (a) For the purpose of identifying persons or businesses who may owe taxes or other amounts, or for the purpose of collecting taxes, interest, additions to tax, and penalties, the board may enter into agreement with one or more private persons, companies, associations, or corporations providing these services outside this state with respect to the identification of persons or businesses who may owe taxes or other amounts, or the collection of taxes, interest, additions to tax, and penalties. The agreement may provide, at the discretion of the board, the rate of payment and the manner in which compensation for services shall be paid. The compensation may be added to the amount required to be identified or collected by the collection agency or provider of these services from the tax debtor. The board shall provide the necessary information for the contractor to fulfill its obligation under that agreement.(b) With the approval of the board, the contractor may, as part of the collection process, refer the tax debt for litigation by its legal representatives in the name of the board.(Amended by Stats. 1995, Ch. 555, Sec. 10. Effective January 1, 1996.)
CA Rev & Tax Code § 6831 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 6 - Collection of Tax|ARTICLE 8 - Miscellaneous Provisions|Section 6831.

6831.  The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for a seller’s permit, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership.(Added by Stats. 1996, Ch. 1003, Sec. 4.5. Effective January 1, 1997.)
CA Rev & Tax Code § 6832 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 6 - Collection of Tax|ARTICLE 8 - Miscellaneous Provisions|Section 6832.

6832.  (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together with interest thereon and any applicable penalties, in installments over an agreed period. With mutual consent, the board and the taxpayer may alter or modify the agreement.(b) Upon failure of a person to fully comply with the terms of an installment payment agreement with the board, the board may terminate the agreement by mailing a notice of termination to the person. The notice shall include an explanation of the basis for the termination and inform the person of his or her right to request an administrative review of the termination. Fifteen days after the mailing of the notice, the installment payment agreement shall be void, and the total amount of the tax, interest, and penalties due shall be immediately payable.(c) The board shall establish procedures for an administrative review for persons requesting that review whose installment payment agreements are terminated under subdivision (b). The collection of taxes, interest, and penalties that are the subject of the terminated installment payment agreement may not be stayed during this administrative review process.(d) Subdivision (b) shall not apply to any case where the board finds collection of the tax to be in jeopardy.(e) Except in the case of fraud, if an installment payment agreement is entered into within 45 days from the due date of the tax, and the person complies with the terms of the installment payment agreement, the board shall relieve the penalty imposed pursuant to Section 6565.(Amended by Stats. 2000, Ch. 1052, Sec. 3.5. Effective January 1, 2001.)
CA Rev & Tax Code § 6832.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 6 - Collection of Tax|ARTICLE 8 - Miscellaneous Provisions|Section 6832.5.

6832.5.  On or before July 1, 2000, the board shall provide each taxpayer who has an installment payment agreement in effect under Section 6832 with an annual statement setting forth the initial balance at the beginning of the year, the payments made during the year, and the remaining balance as of the end of the year.(Added by Stats. 1999, Ch. 929, Sec. 1.5. Effective January 1, 2000.)
CA Rev & Tax Code § 6832.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 6 - Collection of Tax|ARTICLE 8 - Miscellaneous Provisions|Section 6832.6.

6832.6.  In the case of liability for use tax arising from the board’s auxiliary collection provisions pursuant to Article 3 (commencing with Section 6291) of Chapter 3.5, or use tax liability arising from purchases described in Section 6405, the board shall provide notice to purchasers in simple and nontechnical language of its authorization under Section 6832 to enter into an agreement to accept the payment of use tax in installments. The notice shall be mailed to purchasers concurrently with the mailing of the return, notice of determination, or notice of redetermination.(Added by Stats. 2000, Ch. 1052, Sec. 4. Effective January 1, 2001.)
CA Rev & Tax Code § 6833 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 6 - Collection of Tax|ARTICLE 8 - Miscellaneous Provisions|Section 6833.

6833.  (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount due and payable under this part. The collection cost recovery fee shall be in an amount less than or equal to the California Department of Tax and Fee Administration costs for collection, as reasonably determined by the California Department of Tax and Fee Administration. The collection cost recovery fee shall be imposed only if the California Department of Tax and Fee Administration has mailed its demand notice, to that person for payment, that advises that continued failure to pay the amount due may result in collection action, including the imposition of a collection cost recovery fee.(b) Interest shall not accrue with respect to the collection cost recovery fee provided by this section.(c) The collection cost recovery fee imposed pursuant to this section shall be collected in the same manner as the collection of any other tax imposed by this part.(d) (1) If the California Department of Tax and Fee Administration finds that a person’s failure to pay any amount under this part 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 shall be relieved of the collection cost recovery fee provided by this section.(2) Any person seeking to be relieved of the collection cost recovery fee shall file with the California Department of Tax and Fee Administration a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief.(e) Subdivision (a) shall be operative with respect to a demand notice for payment which is mailed on or after January 1, 2011.(f) Collection cost recovery fee revenues shall be deposited in the same manner as revenues derived from any other tax imposed by this part.(Amended by Stats. 2021, Ch. 432, Sec. 15. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 6835 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 6 - Collection of Tax|ARTICLE 8 - Miscellaneous Provisions|Section 6835.

6835.  (a) The board may enter into an agreement with the Internal Revenue Service or any other state imposing a sales and use tax, or a similar tax, for the purpose of collecting delinquent tax debts with respect to amounts assessed or imposed under this part, provided the agreements do not cause the net displacement of civil service employees. The agreement may provide, at the discretion of the board, the rate of payment and the manner in which compensation for services shall be paid.(b) At the discretion of the board, the Internal Revenue Service or the other state collecting the tax debt pursuant to subdivision (a) may, as part of the collection process, refer the tax debt for litigation by its legal representatives in the name of the board.(c) For purposes of this section, “displacement” includes layoff, demotion, involuntary transfer to a new class, involuntary transfer to a new location requiring a change of residence, and time base reductions. “Displacement” does not include changes in shifts or days off, nor does it include reassignment to any other position within the same class and general location.(Added by Stats. 2011, Ch. 455, Sec. 6. (AB 1424) Effective January 1, 2012.)
CA Rev & Tax Code § 6850 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 6 - Collection of Tax|ARTICLE 9 - Collection of Tax Debts Due to the Internal Revenue Service or Other States|Section 6850.

6850.  (a) The board may enter into an agreement to collect any delinquent tax debt due to the Internal Revenue Service or any other state imposing a sales and use tax, or similar tax, if, pursuant to Section 6835, the Internal Revenue Service or such a state has entered into an agreement to collect delinquent tax debts due to the board.(b) Upon written notice to the debtor from the board, any amount referred to the board under subdivision (a) shall be treated as final and due and payable to the State of California, and shall be collected from the debtor by the board in any manner authorized under the law for collection of a delinquent sales and use tax liability, including, but not limited to, the recording of a notice of state tax lien under Article 2 (commencing with Section 7170) of Chapter 14 of Division 7 of Title 1 of the Government Code, and the issuance of an order and levy under Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure in the manner provided for earnings withholding orders for taxes.(c) This part shall apply to amounts referred under this section in the same manner and with the same force and effect and to the full extent as if the language of those laws had been incorporated in full into this section, except to the extent that any provision is either inconsistent with this section or is not relevant to this section.(d) The activities required to implement and administer this section shall not interfere with the primary mission of the board to administer this part.(e) In no event shall a collection under this section be construed as a payment of sales and use taxes imposed under this part, or in accordance with Part 1.5 (commencing with Section 7200), or Part 1.6 (commencing with Section 7251), of Division 2.(Added by Stats. 2011, Ch. 455, Sec. 7. (AB 1424) Effective January 1, 2012.)
CA Rev & Tax Code § 6901 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 7 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 6901.

6901.  If the board determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the board shall set forth that fact in the records of the board and shall certify the amount collected in excess of the amount legally due and the person from whom it was collected or by whom paid. The excess amount collected or paid shall be credited by the board on any amounts then due and payable from the person from whom the excess amount was collected or by whom it was paid under this part, and the balance shall be refunded to the person, or his or her successors, administrators, or executors, if a determination by the board is made in any of the following cases:(a) Any amount of tax, interest, or penalty was not required to be paid.(b) Any amount of prepayment of sales tax, interest, or penalty paid pursuant to Article 1.5 (commencing with Section 6480) of Chapter 5 was not required to be paid. (c) Any amount that is approved as a settlement pursuant to Section 7093.5.Any overpayment of the use tax by a purchaser to a retailer who is required to collect the tax and who gives the purchaser a receipt therefor pursuant to Article 1 (commencing with Section 6201) of Chapter 3 shall be credited or refunded by the state to the purchaser. Any proposed determination by the board pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days prior to the effective date of that determination.(Amended by Stats. 1994, Ch. 726, Sec. 23. Effective September 22, 1994.)
CA Rev & Tax Code § 6901.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 7 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 6901.5.

6901.5.  When an amount represented by a person to a customer as constituting reimbursement for taxes due under this part is computed upon an amount that is not taxable or is in excess of the taxable amount and is actually paid by the customer to the person, the amount so paid shall be returned by the person to the customer upon notification by the Board of Equalization or by the customer that such excess has been ascertained. In the event of his or her failure or refusal to do so, the amount so paid, if knowingly or mistakenly computed by the person upon an amount that is not taxable or is in excess of the taxable amount, shall be remitted by that person to this state. Notwithstanding subdivision (b) of Section 6904, those amounts remitted to the state shall be credited by the board on any amounts due and payable under this part on the same transaction from the person by whom it was paid to this state and the balance, if any, shall constitute an obligation due from the person to this state.(Amended by Stats. 1987, Ch. 38, Sec. 4.)
CA Rev & Tax Code § 6902 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 7 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 6902.

6902.  (a) (1) For persons required to file returns on other than an annual basis, except as provided in subdivision (b) no refund shall be approved by the board after three years from the last day of the month following the close of the quarterly period for which the overpayment was made, or, with respect to determinations made under Article 2 (commencing with Section 6481), Article 3 (commencing with Section 6511), or Article 4 (commencing with Section 6536) of Chapter 5 of this part, after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires the later, unless a claim therefor is filed with the board within that period.(2) For persons required to file returns on an annual basis, except as provided in subdivision (b) no refund shall be approved by the board after three years from the last day of the calendar month following the one-year period for which the overpayment was made, or with respect to determinations made under Article 2 (commencing with Section 6481), Article 3 (commencing with Section 6511), or Article 4 (commencing with Section 6536) of Chapter 5, after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires the later, unless a claim therefor is filed with the board within that period. No credit shall be approved by the board after the expiration of that period unless a claim for credit is filed with the board within that period, or unless the credit relates to a period for which a waiver is given pursuant to Section 6488.(b) A refund may be approved by the board for any period for which a waiver is given under Section 6488 if a claim therefor is filed with the board before the expiration of the period agreed upon.(Amended by Stats. 1992, Ch. 902, Sec. 6. Effective September 25, 1992. Operative January 1, 1993, by Sec. 9 of Ch. 902.)
CA Rev & Tax Code § 6902.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 7 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 6902.1.

6902.1.  (a) Upon receipt of proof to its satisfaction that, in connection with the sale, through a dealer and not on the dealer’s own account, of a used mobilehome on which the registration was transferred during the period from January 1, 1977 to January 1, 1980, and on which use tax has been paid on items not part of a mobilehome as a vehicle as set forth in Sections 6012.2 and 6276.1, the State Board of Equalization shall refund such overpayment to the purchaser of the mobilehome.(b) Notwithstanding the provisions of Section 6902, any purchaser entitled to a refund pursuant to subdivision (a) may file a claim for refund until December 31, 1982.(Added by Stats. 1981, Ch. 781, Sec. 1.)
CA Rev & Tax Code § 6902.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 7 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 6902.3.

6902.3.  Notwithstanding Section 6902, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use of liens, or by other enforcement procedures, shall be approved if a claim for refund is filed within three years of the date of overpayment.(Amended by Stats. 2006, Ch. 538, Sec. 617. Effective January 1, 2007.)