reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 9252 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 7 - Administration|ARTICLE 1 - Administration|Section 9252.

9252.  The board may employ accountants, auditors, investigators, assistants, and clerks necessary for the efficient administration of this part.(Added by Stats. 1941, Ch. 38.)
CA Rev & Tax Code § 9253 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 7 - Administration|ARTICLE 1 - Administration|Section 9253.

9253.  Every user and every person dealing in, transporting, or storing fuel in this State shall keep such records, receipts, invoices, and other pertinent papers with respect thereto in such form as the board may require.(Added by Stats. 1941, Ch. 38.)
CA Rev & Tax Code § 9254 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 7 - Administration|ARTICLE 1 - Administration|Section 9254.

9254.  The board or its authorized representative may examine the books, papers, records, and equipment of any user or person dealing in, transporting, or storing fuel and may investigate the character of the disposition which the user or person makes of the fuel in order to ascertain whether all excise taxes due under this part are being properly reported and paid.(Added by Stats. 1941, Ch. 38.)
CA Rev & Tax Code § 9255 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 7 - Administration|ARTICLE 1 - Administration|Section 9255.

9255.  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 user 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 return, or to permit any return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except to another government, state agency or federal agency as specified in Section 9255.1. Information respecting the tax due from a user may be furnished, however, to any person owning or having an interest in a motor vehicle subject to the lien of the tax. The Governor may, by general or special order, authorize examination by other state officers, by tax officers of another state, by the federal government, if a reciprocal arrangement exists, or by any other person of the records maintained by the board under this part. The information so obtained pursuant to the order of the Governor shall not be made public except to the extent and in the manner that the order may authorize that it be made public. 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.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 that fine and imprisonment, in the discretion of the court.(Amended by Stats. 1997, Ch. 620, Sec. 6. Effective January 1, 1998.)
CA Rev & Tax Code § 9255.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 7 - Administration|ARTICLE 1 - Administration|Section 9255.1.

9255.1.  (a) Upon request from the officials to whom is entrusted the enforcement of the motor fuel tax laws of another government, the board may furnish to those officials any information in the possession of the board that is deemed essential to the enforcement of the motor fuel tax laws. Any information so furnished shall not be used for any purpose other than that for which it was furnished.(b) The board may furnish to any state or federal agency investigating violations of or enforcing any state or federal law related to motor fuels any motor fuel information in the possession of the board that is deemed necessary for the enforcement of those laws.(c) The board may furnish any interstate user information obtained by the board under this part to any state or federal agency for use by that agency in the enforcement of interstate user registration or licensing laws, or interstate vehicle registration or licensing laws.(Amended by Stats. 1998, Ch. 609, Sec. 22. Effective January 1, 1999.)
CA Rev & Tax Code § 9255.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 7 - Administration|ARTICLE 1 - Administration|Section 9255.2.

9255.2.  (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 8751), 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.(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. 18. Effective January 1, 2001.)
CA Rev & Tax Code § 9256 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 7 - Administration|ARTICLE 1 - Administration|Section 9256.

9256.  Before registering any motor vehicle, the Department of Motor Vehicles shall ascertain from the applicant for registration whether or not the motor vehicle sought to be registered is propelled by a fuel the use of which is subject to the excise tax imposed under this part. If the motor vehicle is propelled by the use of such a fuel, the department shall notify the board.(Added by Stats. 1941, Ch. 38.)
CA Rev & Tax Code § 9257 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 7 - Administration|ARTICLE 1 - Administration|Section 9257.

9257.  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 § 9258 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 7 - Administration|ARTICLE 1 - Administration|Section 9258.

9258.  On or after January 1, 1976, any person who equips a vehicle with a system using liquefied petroleum gas, compressed natural gas or liquid natural gas to propel the vehicle, or who transfers any vehicle so equipped shall notify the board within 10 days after so equipping or transferring the vehicle.(Added by Stats. 1975, Ch. 807.)
CA Rev & Tax Code § 9259 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 7 - Administration|ARTICLE 1 - Administration|Section 9259.

9259.  (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. 6. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 9259.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 7 - Administration|ARTICLE 1 - Administration|Section 9259.1.

9259.1.  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. 7. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 9259.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 7 - Administration|ARTICLE 1 - Administration|Section 9259.2.

9259.2.  (a) If the board selects a taxpayer’s account for a managed audit, all of the following apply:(1) The board shall identify all of the following:(A) The audit period covered by the managed audit.(B) The types of transactions covered by the managed audit.(C) The specific procedures that the taxpayer is to follow in determining any liability.(D) The records to be reviewed by the taxpayer.(E) The manner in which the types of transactions are to be scheduled for review.(F) The time period for completion of the managed audit.(G) The time period for the payment of the liability and interest.(H) Any other criteria that the board may require for completion of the managed audit.(2) The taxpayer shall:(A) Examine its books, papers, records, and equipment to determine if it has any unreported tax liability for the audit period.(B) Make available to the board for verification all computations and books, papers, records, and equipment examined pursuant to subparagraph (A).(b) The information provided by the taxpayer pursuant to paragraph (2) of subdivision (a) is the same information that is required for the completion of any other audit that the board may conduct.(Added by Stats. 2014, Ch. 105, Sec. 8. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 9259.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 7 - Administration|ARTICLE 1 - Administration|Section 9259.3.

9259.3.  Nothing in this article limits the board’s authority to examine the books, papers, records, and equipment of a taxpayer under Section 9254.(Added by Stats. 2014, Ch. 105, Sec. 9. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 9259.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 7 - Administration|ARTICLE 1 - Administration|Section 9259.4.

9259.4.  Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would otherwise be imposed for liabilities covered by the audit period. Payment of the liabilities and interest shall be made within the time period specified by the board. If the requirements for the managed audit are not satisfied, the board may proceed to examine the records of the taxpayer in a manner to be determined by the board under law.(Added by Stats. 2014, Ch. 105, Sec. 10. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 9260 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 7 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 9260.

9260.  The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.(Added by Stats. 1992, Ch. 438, Sec. 4. Effective January 1, 1993.)
CA Rev & Tax Code § 9261 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 7 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 9261.

9261.  (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by board employees, and staying actions where taxpayers have suffered or will suffer irreparable loss as the result of those actions. Applicable statutes of limitation shall be tolled during the pendency of a stay. Any penalties and interest that would otherwise accrue shall not be affected by the granting of a stay.(b) The advocate shall report directly to the executive officer of the board.(Added by Stats. 1992, Ch. 438, Sec. 4. Effective January 1, 1993.)
CA Rev & Tax Code § 9262 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 7 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 9262.

9262.  (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups:(1) Taxpayers newly registered with the board.(2) Board audit and compliance staff.(b) The education and information program shall include all of the following:(1) A program of written communication with newly registered taxpayers explaining in simplified terms their duties and responsibilities.(2) Participation in seminars and similar programs organized by federal, state, and local agencies.(3) Revision of taxpayer educational materials currently produced by the board that explain the most common areas of taxpayer nonconformance in simplified terms.(4) Implementation of a continuing education program for audit and compliance personnel to include the application of new legislation to taxpayer activities and areas of recurrent taxpayer noncompliance or inconsistency of administration.(c) Electronic media used pursuant to this section shall not represent the voice, picture, or name of members of the board or of the Controller.(Amended by Stats. 1999, Ch. 929, Sec. 8. Effective January 1, 2000.)
CA Rev & Tax Code § 9263 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 7 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 9263.

9263.  The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Use Fuel Tax Law which may further improve voluntary compliance and the relationship between taxpayers and government.(Added by Stats. 1992, Ch. 438, Sec. 4. Effective January 1, 1993.)
CA Rev & Tax Code § 9264 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 7 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 9264.

9264.  The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the board and taxpayers. As appropriate, statements shall be provided to taxpayers with the initial notice of audit, the notice of proposed additional taxes, any subsequent notice of tax due, or other substantive notices. Additionally, the board shall include this language for statements in the annual tax information bulletins that are mailed to taxpayers.(Added by Stats. 1992, Ch. 438, Sec. 4. Effective January 1, 1993.)
CA Rev & Tax Code § 9265 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 7 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 9265.

9265.  (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following:(1) To evaluate individual officers or employees.(2) To impose or suggest production quotas or goals, other than quotas or goals with respect to accounts receivable.(b) The board shall certify in its annual report submitted pursuant to Section 15616 of the Government Code that revenue collected or assessed is not used in a manner prohibited by subdivision (a).(c) Nothing in this section shall prohibit the setting of goals and the evaluation of performance with respect to productivity and the efficient use of time.(Added by Stats. 1992, Ch. 438, Sec. 4. Effective January 1, 1993.)
CA Rev & Tax Code § 9266 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 7 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 9266.

9266.  The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with taxpayers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate.(Added by Stats. 1992, Ch. 438, Sec. 4. Effective January 1, 1993.)
CA Rev & Tax Code § 9267 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 7 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 9267.

9267.  The board shall, in cooperation with the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve petitions for redetermination and claims for refunds. The plan shall include determination of standard timeframes and special review of cases which take more time than the appropriate standard timeframe.(Added by Stats. 1992, Ch. 438, Sec. 4. Effective January 1, 1993.)
CA Rev & Tax Code § 9268 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 7 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 9268.

9268.  Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following:(a) Any conference shall be held at a reasonable time at a board office that is convenient to the taxpayer.(b) The conference may be recorded only if prior notice is given to the taxpayer and the taxpayer is entitled to receive a copy of the recording.(c) The taxpayer shall be informed prior to any conference that he or she has a right to have present at the conference his or her attorney, accountant, or other designated agent.(Added by Stats. 1992, Ch. 438, Sec. 4. Effective January 1, 1993.)
CA Rev & Tax Code § 9269 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 7 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 9269.

9269.  (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met:(1) The taxpayer files a claim for the fee and expenses with the board within one year of the date the decision of the board becomes final.(2) The board, in its sole discretion, finds that the action taken by the board staff was unreasonable.(3) The board decides that the taxpayer be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the board in its sole discretion.(b) To determine whether the board staff has been unreasonable, the board shall consider whether the board staff has established that its position was substantially justified.(c) The amount of reimbursed fees and expenses shall be limited to the following:(1) Fees and expenses incurred after the date of the notice of determination, jeopardy determination, or a claim for refund.(2) If the board finds that the staff was unreasonable with respect to certain issues but reasonable with respect to other issues, the amount of reimbursed fees and expenses shall be limited to those that relate to the issues where the staff was unreasonable.(d) Any proposed award by the board pursuant to subdivision (a) shall be available as a public record for at least 10 days prior to the effective date of the award.(e) The amendments to this section by the act adding this subdivision shall be operative for claims filed on or after January 1, 2000.(Amended by Stats. 2000, Ch. 1052, Sec. 19. Effective January 1, 2001.)
CA Rev & Tax Code § 9270 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 7 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 9270.

9270.  (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for nontax administration related purposes.(b) Any person violating subdivision (a) shall be subject to disciplinary action in accordance with the State Civil Service Act, including dismissal from office or discharge from employment.(c) This section shall not apply with respect to any otherwise lawful investigation concerning organized crime activities.(d) This section is not intended to prohibit, restrict, or prevent the exchange of information if the person is being investigated for multiple violations that include use fuel tax violations.(e) For the purposes of this section:(1) “Investigation” means any oral or written inquiry directed to any person, organization, or governmental agency.(2) “Surveillance” means the monitoring of persons, places, or events by means of electronic interception, overt or covert observations, or photography, and the use of informants.(Amended by Stats. 2006, Ch. 538, Sec. 618. Effective January 1, 2007.)
CA Rev & Tax Code § 9272.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 7 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 9272.1.

9272.1.  (a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the taxpayer if the board determines any one of the following:(1) The levy on the property was not in accordance with the law.(2) The taxpayer has entered into and is in compliance with an installment payment agreement pursuant to Section 9033 to satisfy the tax liability for which the levy was imposed, unless that or another agreement allows for the levy.(3) The return of the property will facilitate the collection of the tax liability or will be in the best interest of the state and the taxpayer.(b) Property returned under paragraphs (1) and (2) of subdivision (a) is subject to the provisions of Section 9274.(Added by Stats. 1999, Ch. 929, Sec. 10. Effective January 1, 2000.)
CA Rev & Tax Code § 9273 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 7 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 9273.

9273.  Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure shall be adjusted for purposes of enforcing the collection of debts under this part to reflect changes in the California Consumer Price Index whenever the change is more than 5 percent higher than any previous adjustment.(Amended by Stats. 1993, Ch. 589, Sec. 144. Effective January 1, 1994.)