reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 41101 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 41101.

41101.  A refund shall not be approved by the department after three years from the last day of the second month following the close of the reporting period for which the overpayment was made, or, with respect to determinations made under Article 3 or 4 of Chapter 4 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 department within that period. A credit shall not be approved by the department after the expiration of that period unless a claim for credit is filed with the department within that period.(Amended by Stats. 2021, Ch. 432, Sec. 101. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41101.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 41101.1.

41101.1.  (a) The limitation period specified in Section 41101 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 the person’s financial affairs by reason of medically determinable physical or mental impairment of the person that can be expected to result in death or that 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 department 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 of rule of law, including res judicata, as of the effective date of the act adding this section.(Amended by Stats. 2021, Ch. 432, Sec. 102. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41101.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 41101.2.

41101.2.  Notwithstanding Section 41101, a refund of an overpayment of any surcharge, penalty, or interest collected by the department by means of levy, through the use of liens, or by other enforcement procedures, shall be approved if a claim for a refund is filed within three years of the date of an overpayment.(Amended by Stats. 2021, Ch. 432, Sec. 103. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41101.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 41101.3.

41101.3.  (a) A claim for refund that is otherwise valid under Sections 41101 and 41102 that is made in the case in which the amount of surcharge 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 surcharge determined” means an amount of surcharge, interest, or penalty, with respect to a single determination made under Article 3 (commencing with Section 41070) or Article 4 (commencing with Section 41080) 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. 6. (AB 1856) Effective January 1, 2017.)
CA Rev & Tax Code § 41102 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 41102.

41102.  Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.(Added by Stats. 1976, Ch. 443.)
CA Rev & Tax Code § 41103 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 41103.

41103.  Failure to file a claim within the time prescribed in this article constitutes a waiver of any demand against the state on account of overpayment.(Added by Stats. 1976, Ch. 443.)
CA Rev & Tax Code § 41104 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 41104.

41104.  Within 30 days after disallowing any claim in whole or in part the department shall give notice of its action to the claimant in the manner prescribed for service of notice of a deficiency determination.(Amended by Stats. 2021, Ch. 432, Sec. 104. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41105 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 41105.

41105.  Interest shall be paid upon any overpayment of any amount of surcharge at the modified adjusted rate per month established pursuant to Section 6591.5, from the first day of the calendar month following the month during which the overpayment was made. In addition, a refund or credit shall be made of any interest imposed upon the person making the overpayment 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 last day of the calendar month following the date upon which the person making the overpayment, if the person has not already filed a claim, is notified by the department that a claim may be filed or the date upon which the claim is approved by the department, whichever date is the earlier.(b) In the case of a credit, to the same date as that to which interest is computed on the surcharge or amount against which the credit is applied.(Amended by Stats. 2021, Ch. 432, Sec. 105. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41106 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 41106.

41106.  (a) If the department 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 department to defer action on the claim, the department, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the department to defer action on the claim.(Amended by Stats. 2021, Ch. 432, Sec. 106. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41107 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Cancellations|Section 41107.

41107.  If any amount has been illegally determined either by the person filing the return or by the department, the department 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 department. Any proposed determination by the department 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. 2021, Ch. 432, Sec. 107. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41108 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Suit for Refund|Section 41108.

41108.  No injunction, or writ of mandate, judgment of declaratory relief, or other legal or equitable process shall issue in any suit, action, or proceeding in any court against the 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. 1976, Ch. 443.)
CA Rev & Tax Code § 41109 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Suit for Refund|Section 41109.

41109.  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 pursuant to Article 1 of this chapter.(Added by Stats. 1976, Ch. 443.)
CA Rev & Tax Code § 41110 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Suit for Refund|Section 41110.

41110.  Within 90 days after the mailing of the notice of the department’s action upon a claim filed pursuant to Article 1 of this chapter, the claimant may bring an action against the department on the grounds set forth in the claim in a court of competent jurisdiction in any city or city and county of this 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.(Amended by Stats. 2021, Ch. 432, Sec. 108. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41111 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Suit for Refund|Section 41111.

41111.  If the department fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the department of its action on the claim, consider the claim disallowed and bring an action against the department on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.(Amended by Stats. 2021, Ch. 432, Sec. 109. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41112 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Suit for Refund|Section 41112.

41112.  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any surcharge due and payable from the plaintiff. The balance of the judgment shall be refunded to the plaintiff.(Added by Stats. 1976, Ch. 443.)
CA Rev & Tax Code § 41113 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Suit for Refund|Section 41113.

41113.  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 department.(Amended by Stats. 2021, Ch. 432, Sec. 110. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41114 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Suit for Refund|Section 41114.

41114.  A judgment shall not be rendered in favor of the plaintiff in any action brought against the department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount.(Amended by Stats. 2021, Ch. 432, Sec. 111. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41114.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 5 - Overpayments and Refunds|ARTICLE 4 - Recovery of Erroneous Refunds|Section 41114.1.

41114.1.  (a) The department 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 department 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 department may, in its discretion, issue a deficiency determination in accordance with Article 3 (commencing with Section 41070) of Chapter 4. Except in the case of fraud, the deficiency determination shall be made by the department within three years from the date of the Controller’s warrant or date of credit.(Amended by Stats. 2021, Ch. 432, Sec. 112. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41114.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 5 - Overpayments and Refunds|ARTICLE 4 - Recovery of Erroneous Refunds|Section 41114.2.

41114.2.  In any action brought pursuant to subdivision (a) of Section 41114.1, 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. 33. Effective January 1, 1999.)
CA Rev & Tax Code § 41114.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 5 - Overpayments and Refunds|ARTICLE 4 - Recovery of Erroneous Refunds|Section 41114.3.

41114.3.  The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 41114.1, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals shall apply to the proceedings.(Added by Stats. 1998, Ch. 609, Sec. 33. Effective January 1, 1999.)
CA Rev & Tax Code § 41115 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 6 - Collection of Tax|ARTICLE 1 - Suit for Tax|Section 41115.

41115.  At any time within 10 years after any surcharge or any amount of surcharge required to be collected becomes due and payable, and at any time after any amount determined under Article 3 (commencing with Section 41070), Article 4 (commencing with Section 41080) or Article 5 (commencing with Section 41085) of Chapter 4 of this part becomes due and payable, the department may bring an action in the courts of this state, of any other state, or of the United States in the name of the people of California to collect the amount delinquent together with penalties.(Amended by Stats. 2021, Ch. 432, Sec. 113. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41116 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 6 - Collection of Tax|ARTICLE 1 - Suit for Tax|Section 41116.

41116.  The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals are applicable to the proceedings.(Added by Stats. 1976, Ch. 443.)
CA Rev & Tax Code § 41117 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 6 - Collection of Tax|ARTICLE 1 - Suit for Tax|Section 41117.

41117.  In the action a writ of attachment may issue, and no affidavit previous to the issuing of the attachment is required.(Amended by Stats. 1982, Ch. 517, Sec. 373.)
CA Rev & Tax Code § 41118 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 6 - Collection of Tax|ARTICLE 1 - Suit for Tax|Section 41118.

41118.  In the action, a certificate by the department showing the delinquency shall be prima facie evidence of the determination of the surcharge or the amount of surcharge, of the delinquency of the amounts set forth, and of the compliance by the department with all the provisions of this part in relation to the computation and determination of the amounts.(Amended by Stats. 2021, Ch. 432, Sec. 114. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41119 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 6 - Collection of Tax|ARTICLE 1 - Suit for Tax|Section 41119.

41119.  In any action brought under this part, process may be served according to the Code of Civil Procedure and the Civil Code of this state or may be served upon any agent or clerk in this state employed by a service supplier or seller in a place of business maintained by the service supplier or seller in this state. In the latter case a copy of the process shall forthwith be sent by registered mail to the service supplier or seller at its principal or home office.(Amended by Stats. 2021, Ch. 432, Sec. 115. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41120 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 6 - Collection of Tax|ARTICLE 2 - Notice to Withhold|Section 41120.

41120.  If any person is delinquent in the payment of the amount required to be paid by that person or if a determination has been made against that person that remains unpaid, the department may, not later than five years after the payment became delinquent, give notice thereof personally or by first-class mail to all persons, including any officer or department of the state or any political subdivision or agency of the state, having in their possession or under their control any credits or other personal property belonging to the delinquent, or any person against whom a determination has been made that remains unpaid or owing any debts to the delinquent or that person. In the case of any state officer, department, or agency, the notice shall be given to that officer, department, or agency prior to the time it presents the claim of the delinquent to the Controller.(Amended by Stats. 2021, Ch. 432, Sec. 116. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41121 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 6 - Collection of Tax|ARTICLE 2 - Notice to Withhold|Section 41121.

41121.  After receiving the notice the person so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the department consents to a transfer or disposition or until 60 days elapse after the receipt of the notice, whichever period expires the earlier.(Amended by Stats. 2021, Ch. 432, Sec. 117. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41122 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 6 - Collection of Tax|ARTICLE 2 - Notice to Withhold|Section 41122.

41122.  All persons so notified shall forthwith after receipt of the notice advise the department of all credits, other personal property, or debts in their possession, under their control, or owing by them. If the notice seeks to prevent the transfer or other disposition of a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice to be effective shall state the amount, interest, and penalty due from the person and shall be delivered or mailed to the branch or office of the bank at which the deposit is carried or at which the credits or personal property is held. Notwithstanding any other provision, with respect to a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice shall only be effective with respect to an amount not in excess of two times the amount, interest, and penalty due from the person.(Amended by Stats. 2021, Ch. 432, Sec. 118. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41123 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 6 - Collection of Tax|ARTICLE 2 - Notice to Withhold|Section 41123.

41123.  If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld hereunder, to the extent of the value of the property or the amount of the debts thus transferred or paid he shall be liable to the state for any indebtedness due under this part from the person with respect to whose obligation the notice was given if solely by reason of such transfer or disposition the state is unable to recover the indebtedness of the person with respect to whose obligation the notice was given.(Added by Stats. 1976, Ch. 443.)