reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 46162 (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 46162.

46162.  (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 46160 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. 58. Effective January 1, 2001.)
CA Rev & Tax Code § 46163 (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 46163.

46163.  (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. 31. Effective January 1, 2003.)
CA Rev & Tax Code § 46201 (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 2 - Deficiency Determinations|Section 46201.

46201.  (a) If the board is dissatisfied with the return filed or the amount of fee paid to the state by any feepayer, the board may compute and determine the amount to be paid, based upon any information available to it. One or more deficiency determinations may be made of the amount of fee due for one or for more than one period. When a business is discontinued, a determination may be made at any time thereafter, within the period specified in Section 46204, as to liability arising out of that business, irrespective of whether the determination is issued prior to the due date of the liability as otherwise specified in this part. 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) 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. (c) 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 pursuant thereto, a penalty of 10 percent of the amount of the determination shall be added, plus interest as provided in subdivision (b). (d) 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 regulations adopted pursuant thereto, a penalty of 25 percent of the amount of the determination shall be added, plus interest as provided in subdivision (b).(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46202 (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 2 - Deficiency Determinations|Section 46202.

46202.  The board shall give to the feepayer written notice of its determination. The notice shall be placed in a sealed envelope, with postage paid, addressed to the feepayer at his or her address as it appears in the records of the board. The giving of 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 or 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.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46203 (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 2 - Deficiency Determinations|Section 46203.

46203.  Except in the case of fraud, intent to evade this part or regulations adopted pursuant thereto, or failure to make a return, every notice of deficiency determination shall be given within three years after the 25th day of the month following the period for which the return was due or within three years after the return was filed, whichever period expires later. In the case of failure to make a return, the notice of determination shall be mailed within eight years after the date the return was due.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46204 (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 2 - Deficiency Determinations|Section 46204.

46204.  In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be mailed within four months after written request therefor, in the form required by the board, by the fiduciary of the estate or trust or by any other person liable for the fee or any portion thereof.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46205 (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 2 - Deficiency Determinations|Section 46205.

46205.  If before the expiration of the time prescribed in Section 46203 for the mailing of a notice of deficiency determination the feepayer 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 so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46251 (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 3 - Determinations If No Return Made|Section 46251.

46251.  If any feepayer fails to make a return, the board shall make an estimate of the amount of fee to be paid. The estimate shall be made for the period or periods in respect to which the person failed to make a return and shall be based upon any information which is in the board’s possession or may come into its possession. Upon the basis of this estimate, the board shall compute and determine the amount of fee or other amount required to be paid to the state, adding to the sum thus arrived at a penalty equal to 10 percent thereof. One or more determinations may be made for one or more than one period. When a business is discontinued, a determination may be made at any time thereafter, within the periods specified in Section 46203, as to liability arising out of that business, irrespective of whether the determination is issued prior to the due date of the liability as otherwise specified in this part.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46252 (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 3 - Determinations If No Return Made|Section 46252.

46252.  In making a determination, the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46253 (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 3 - Determinations If No Return Made|Section 46253.

46253.  The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from date the amount of the fee, or any portion thereof, became due and payable until the date of payment.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46254 (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 3 - Determinations If No Return Made|Section 46254.

46254.  If the failure of any person to file a return is due to fraud or an intent to evade this part or regulations adopted pursuant thereto, a penalty of 25 percent of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the 10 percent penalty provided in Section 46251.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46255 (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 3 - Determinations If No Return Made|Section 46255.

46255.  Promptly after making its determination, the board shall give to the person written notice of the estimate, determination, and penalty, the notice to be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46301 (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 4 - Jeopardy Determinations|Section 46301.

46301.  If the board believes 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 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 46154 shall attach to the amount of fee specified therein.(Amended by Stats. 2004, Ch. 527, Sec. 10. Effective January 1, 2005.)
CA Rev & Tax Code § 46302 (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 4 - Jeopardy Determinations|Section 46302.

46302.  The feepayer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 5 (commencing with Section 46351), with the board within 10 days after the service upon the feepayer of notice of the determination, but he or she shall, within the 10-day period, deposit with the board such security as it determines to be necessary to ensure 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 46202. Upon any such 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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46303 (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 4 - Jeopardy Determinations|Section 46303.

46303.  (a) In accordance with such rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an administrative hearing for one or more of the following purposes: (1) To establish that the determination is excessive. (2) 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. (3) To request the release of all or a part of the property to the person.(4) To request a stay of collection activities. (b) 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 46302, such security as the board may determine to be necessary to ensure compliance with this part, the filing of the application shall not operate as a stay of collection activities, except the sale of property seized after issuance of the jeopardy determination. Upon a showing of good cause for failure to file a timely application for 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 shall not affect the provisions of Section 46301 relating to the finality date of the determination or to penalty or interest.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46351 (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 5 - Redeterminations|Section 46351.

46351.  Any person from whom an amount is determined to be due under Article 2 (commencing with Section 46201) or Article 3 (commencing with Section 46251), 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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46352 (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 5 - Redeterminations|Section 46352.

46352.  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 upon the petition for redetermination.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46353 (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 5 - Redeterminations|Section 46353.

46353.  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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46354 (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 5 - Redeterminations|Section 46354.

46354.  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 penalty imposed by subdivision (d) of Section 46201 or Section 46254 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.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46355 (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 5 - Redeterminations|Section 46355.

46355.  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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46356 (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 5 - Redeterminations|Section 46356.

46356.  All amounts determined to be due by the board under Article 2 (commencing with Section 46201) or Article 3 (commencing with Section 46251) 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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46357 (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 5 - Redeterminations|Section 46357.

46357.  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 46202.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46401 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 4 - Collection of Fee|ARTICLE 1 - Security for Fee|Section 46401.

46401.  (a) The board, whenever it determines it to be necessary to ensure compliance with this part, may require any person subject to this part to place with it such security as the board may determine to be reasonable, taking into account the circumstances of that person. Any security in the form of cash, government bonds, or insured deposits in banks or savings and loan institutions shall be held by the board in trust to be used solely in the manner provided by this section. The board may sell the security at public auction if it becomes necessary to do so in order to recover any fee or any amount required to be collected, including any interest or penalty due. Notice of the sale shall be served upon the person who placed the security personally or by mail.(b) If service is made by mail, service shall be addressed to the person at his or her address as it appears in the records of the board. Service shall be made at least 30 days prior to the sale in the case of personal service, and at least 40 days prior to the sale in the case of service by mail. Security in the form of a bearer bond issued by the United States or the State of California which has a prevailing market price may, however, be sold by the board at private sale at a price not lower than the prevailing market price thereof. Upon any sale, any surplus above the amounts due shall be returned to the person who placed the security.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)