reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 30362 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 30362.

30362.  (a) Except as provided in subdivision (b) no refund shall be approved by the board after three years from the 25th day after the close of the monthly period for which the overpayment was made, or, with respect to a determination made under Chapter 4 of this part, after six months from the date the determination becomes final, or after six months from the date of overpayment, whichever period expires the later, unless a claim therefor is filed within the board within such period. No credit shall be approved by the board after the expiration of such period unless a claim for credit is filed with the board within such period, or unless the credit relates to a period for which a waiver is given pursuant to Section 30208.(b) A refund may be approved by the board for any period for which a waiver is given under Section 30208 if a claim therefor is filed with the board before the expiration of the period agreed upon.(Amended by Stats. 1968, Ch. 469.)
CA Rev & Tax Code § 30362.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 30362.1.

30362.1.  (a) The limitation period specified in Section 30362 shall be suspended during any period of a person’s life that the person is financially disabled.(b) (1) For purposes of subdivision (a), a person is financially disabled if the person is unable to manage his or her financial affairs by reason of medically determinable physical or mental impairment of the person which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. A person shall not be considered to have an impairment unless proof of the existence thereof is furnished in the form and manner as the board may require.(2) A person shall not be treated as financially disabled during any period that the person’s spouse or any other person is authorized to act on behalf of the person in financial matters.(c) This section applies to periods of disability commencing before, on, or after the effective date of the act adding this section, but does not apply to any claim for refund that (without regard to this section) is barred by the operation or rule of law, including res judicata, as of the effective date of the act adding this section.(Added by Stats. 2000, Ch. 1052, Sec. 27. Effective January 1, 2001.)
CA Rev & Tax Code § 30362.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 30362.2.

30362.2.  (a) A claim for refund that is otherwise valid under Sections 30362 and 30363 that is made in the case in which the amount of tax determined has not been paid in full shall be deemed to be a timely filed claim for refund with respect to all subsequent payments applied to that determination.(b) For purposes of this section, “amount of tax determined” means an amount of tax, interest, or penalty, with respect to a single determination made under Article 2 (commencing with Section 30201), Article 3 (commencing with Section 30221), or Article 4 (commencing with Section 30241) of Chapter 4.(c) This section shall apply to all claims for refund on or after the effective date of the act adding this section.(Added by Stats. 2016, Ch. 98, Sec. 3. (AB 1856) Effective January 1, 2017.)
CA Rev & Tax Code § 30363 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 30363.

30363.  Every claim for refund or credit shall be in writing and shall state the specific grounds upon which it is founded.(Added by Stats. 1959, Ch. 1040.)
CA Rev & Tax Code § 30364 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 30364.

30364.  Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the State on account of the overpayment.(Added by Stats. 1959, Ch. 1040.)
CA Rev & Tax Code § 30365 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 30365.

30365.  Within 30 days after disallowing any claim in whole or in part, the board shall serve written notice of its action on the claimant in the manner prescribed for the service of a notice of a deficiency determination.(Added by Stats. 1959, Ch. 1040.)
CA Rev & Tax Code § 30366 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 30366.

30366.  Interest shall be computed, allowed, and paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section 6591.5, from the 26th day of the calendar month following the period during which the overpayment was made. In addition, a refund or credit shall be made of any interest imposed upon the claimant with respect to the amount being refunded or credited.The interest shall be paid as follows:(a) In the case of a refund, to the 25th day of the calendar month following the date upon which the claimant, if he or she has not already filed a claim, is notified by the board that a claim may be filed or the date upon which the claim is approved by the board, whichever date is earlier.(b) In the case of a credit, to the same date as that to which interest is computed on the tax or amount against which the credit is applied.(Amended by Stats. 1997, Ch. 620, Sec. 9. Effective January 1, 1998.)
CA Rev & Tax Code § 30367 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 30367.

30367.  (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.(b) If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim.(Amended by Stats. 1998, Ch. 420, Sec. 6. Effective January 1, 1999.)
CA Rev & Tax Code § 30381 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 2 - Recovery of Erroneous Refunds|Section 30381.

30381.  (a) The board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action brought in a court of competent jurisdiction in the county of Sacramento in the name of the people of the State of California.(b) As an alternative to subdivision (a), the board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed. In recovering any erroneous refund or credit, the board may, in its discretion, issue a deficiency determination in accordance with Article 3 (commencing with Section 30173) of Chapter 3.5, or Article 2 (commencing with Section 30201) or Article 4 (commencing with Section 30241) of Chapter 4. Except in the case of fraud, the deficiency determination shall be made by the board within three years from the date of the Controller’s warrant or date of credit.(Amended by Stats. 1998, Ch. 609, Sec. 24. Effective January 1, 1999.)
CA Rev & Tax Code § 30382 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 2 - Recovery of Erroneous Refunds|Section 30382.

30382.  In any action brought pursuant to subdivision (a) of Section 30381, the court may, with the consent of the Attorney General, order a change in the place of trial.(Added by Stats. 1998, Ch. 609, Sec. 25. Effective January 1, 1999.)
CA Rev & Tax Code § 30383 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 2 - Recovery of Erroneous Refunds|Section 30383.

30383.  The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 30381, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals shall apply to the proceedings.(Amended by Stats. 1998, Ch. 609, Sec. 26. Effective January 1, 1999.)
CA Rev & Tax Code § 30384 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 2 - Recovery of Erroneous Refunds|Section 30384.

30384.  (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of tax nor any party related to that person has in any way caused an erroneous refund for which an action for recovery is provided under Section 30381, no interest shall be imposed on the amount of that erroneous refund until 30 days after the date on which the board mails a notice of determination for repayment of the erroneous refund to the person. The act of filing a claim for refund shall not be considered as causing the erroneous refund.(b) This section shall be operative for any action for recovery under Section 30381 on or after January 1, 2000.(Added by Stats. 1999, Ch. 929, Sec. 17. Effective January 1, 2000.)
CA Rev & Tax Code § 30401 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 3 - Suit for Refund|Section 30401.

30401.  No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this State or against any officer of the State to prevent or enjoin the collection under this part of any tax or any amount of tax required to be collected.(Added by Stats. 1959, Ch. 1040.)
CA Rev & Tax Code § 30402 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 3 - Suit for Refund|Section 30402.

30402.  No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been duly filed.(Added by Stats. 1959, Ch. 1040.)
CA Rev & Tax Code § 30403 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 3 - Suit for Refund|Section 30403.

30403.  Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board on the grounds set forth in the claim in a court of competent jurisdiction in any city or county in the State in which the Attorney General has an office for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.(Added by Stats. 1959, Ch. 1040.)
CA Rev & Tax Code § 30404 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 3 - Suit for Refund|Section 30404.

30404.  If the board fails to mail notice of its action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the board of its action on the claim, consider the claim disallowed and bring an action against the board on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.(Added by Stats. 1959, Ch. 1040.)
CA Rev & Tax Code § 30405 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 3 - Suit for Refund|Section 30405.

30405.  Failure to bring a suit or an action within the time specified in this article constitutes a waiver of all demands against the State on account of an alleged overpayment.(Added by Stats. 1959, Ch. 1040.)
CA Rev & Tax Code § 30406 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 3 - Suit for Refund|Section 30406.

30406.  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any amounts due from the plaintiff under this part, and the balance of the judgment shall be refunded to the plaintiff. In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the board.(Amended by Stats. 1984, Ch. 1020, Sec. 37. Operative July 1, 1985, by Sec. 65 of Ch. 1020.)
CA Rev & Tax Code § 30407 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 3 - Suit for Refund|Section 30407.

30407.  A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any amount paid when the action is brought by or in the name of an assignee of the person making the payment or by any person other than the person making the payment.(Added by Stats. 1959, Ch. 1040.)
CA Rev & Tax Code § 30421 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 4 - Cancellations|Section 30421.

30421.  If any amount has been illegally determined, the board shall set forth that fact in its records, certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made, and authorize the cancellation of the amount upon the records of the board. 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. 40. Effective September 22, 1994.)
CA Rev & Tax Code § 30451 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 8 - Administration|ARTICLE 1 - Administration|Section 30451.

30451.  The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.(Added by Stats. 1959, Ch. 1040.)
CA Rev & Tax Code § 30452 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 8 - Administration|ARTICLE 1 - Administration|Section 30452.

30452.  The board may employ accountants, auditors, investigators, assistants, and clerks necessary for the efficient administration of this part and may designate representatives to conduct hearings, or perform any other duties imposed by this part or other laws of this State upon the board.(Added by Stats. 1959, Ch. 1040.)
CA Rev & Tax Code § 30453 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 8 - Administration|ARTICLE 1 - Administration|Section 30453.

30453.  Every distributor and every person dealing in, transporting, or storing cigarettes or tobacco products in this state shall keep such records, receipts, invoices, and other pertinent papers with respect thereto in such form as the board may require.(Amended by Stats. 1989, Ch. 634, Sec. 38. Effective September 21, 1989.)
CA Rev & Tax Code § 30454 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 8 - Administration|ARTICLE 1 - Administration|Section 30454.

30454.  (a) The department or its authorized representative may make examinations of the books, papers, records, and equipment of any person dealing in, transporting, or storing cigarettes or tobacco products and other investigations as it may deem necessary in carrying out the provisions of this part.(b) In addition to any other reports required under this part, the department may, by rule or otherwise, require additional, other, or supplemental reports from licensed distributors, dealers, transporters, common and private carriers, warehouse workers, bailees, and other persons, including reports of shipments of cigarettes or tobacco products from a point outside this state to a point within this state, and prescribe the form, including verification, of the information to be given on, and the times for filing of, additional, other, or supplemental reports.(c) A report required to be filed under this section or Section 376 of Title 15 of the United States Code shall be filed using electronic media. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the department.(Amended by Stats. 2021, Ch. 432, Sec. 28. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 30455 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 8 - Administration|ARTICLE 1 - Administration|Section 30455.

30455.  It is unlawful for the board or any person having an administrative duty under this part to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any report, or to permit any report or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person. However, the Governor may, by general or special order, authorize examination of the records maintained by the board under this part by other state officers, by tax officers of another state, by the federal government, if a reciprocal arrangement exists, or by any other person.Successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, may be given information as to the items included in the measure and amounts of any unpaid tax or amounts of tax required to be collected, interest, and penalties.Nothing in this section shall prevent the board from exchanging with officials of other states information concerning interstate shipments of cigarettes or tobacco products.Any violation of this section is a misdemeanor and is punishable by a fine not exceeding one thousand dollars ($1,000), by imprisonment not exceeding one year, or by both, in the discretion of the court.(Amended by Stats. 1997, Ch. 620, Sec. 10. Effective January 1, 1998.)
CA Rev & Tax Code § 30455.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 8 - Administration|ARTICLE 1 - Administration|Section 30455.5.

30455.5.  (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 4 (commencing with Section 30181) of this part, or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly does either of the following, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned no more than one year, or both, together with the costs of prosecution:(1) Discloses any information furnished to him or her for, or in connection with, the preparation of the return, or(2) Uses that information for any purpose other than to prepare, or assist in preparing, the return.(b) Subdivision (a) shall not apply to disclosure of information if that disclosure is made pursuant to the person’s consent or pursuant to a subpoena, court order, or other compulsory legal process.(Added by Stats. 2000, Ch. 1052, Sec. 28. Effective January 1, 2001.)
CA Rev & Tax Code § 30456 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 8 - Administration|ARTICLE 1 - Administration|Section 30456.

30456.  A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing or personal service in accordance with any requirement of this part for the giving of a notice. Unless otherwise specifically required, any notice provided by this part to be mailed or served may be given either by mailing or by personal service in the manner provided for giving notice of a deficiency determination.(Added by Stats. 1974, Ch. 610.)
CA Rev & Tax Code § 30457 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 8 - Administration|ARTICLE 1 - Administration|Section 30457.

30457.  (a) The board shall determine which taxpayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its auditing resources and the maximum effectiveness of the program.(b) A taxpayer is not required to participate in the managed audit program.(Added by Stats. 2014, Ch. 105, Sec. 11. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 30457.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 8 - Administration|ARTICLE 1 - Administration|Section 30457.1.

30457.1.  A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the following criteria:(a) The taxpayer’s business involves few or no statutory exemptions.(b) The taxpayer’s business involves a single or a small number of clearly defined taxability issues.(c) The taxpayer is taxed pursuant to this part and agrees to participate in the managed audit program.(d) The taxpayer has the resources to comply with the managed audit instructions provided by the board.(Added by Stats. 2014, Ch. 105, Sec. 12. (AB 2009) Effective January 1, 2015.)