reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 38562 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 7 - Payment on Termination of Business and Successor s Liability|Section 38562.

38562.  If the purchaser of a business fails to withhold from the purchase price as required, the purchaser becomes personally liable for the payment of the amount required to be withheld by him or her to the extent of the purchase price, valued in money. Within 60 days after receiving a written request from the purchaser for a certificate, or within 60 days from the date the former owner’s records are made available for audit, whichever period expires the later, but in any event not later than 90 days after receiving the request, or 90 days from the date of the sale of the business, whichever period expires later, the board shall either issue the certificate or mail notice to the purchaser, at his or her address as it appears on the records of the board, of the amount that must be paid as a condition of issuing the certificate. Failure of the board to mail the notice will release the purchaser from any further obligation to withhold from the purchase price as above provided. The last date upon which the obligation of the successor may be enforced shall be not later than three years after the date the board is notified of the purchase of the business.(Amended by Stats. 1991, Ch. 236, Sec. 17. Effective July 29, 1991.)
CA Rev & Tax Code § 38563 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 7 - Payment on Termination of Business and Successor s Liability|Section 38563.

38563.  The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the date of this certificate, or after the payment of the amounts is secured to the satisfaction of the board. This security is not subject to the limitations contained in Section 38501.(Added by Stats. 1985, Ch. 186, Sec. 15.)
CA Rev & Tax Code § 38564 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 7 - Payment on Termination of Business and Successor s Liability|Section 38564.

38564.  The obligation of the successor shall be enforced by serving a notice of successor liability on the person. The notice shall be served in the manner prescribed for service of a notice of a deficiency determination, not later than three years after the date the board is notified of the purchase of the business. The successor may petition for reconsideration in the manner provided in Article 5 (commencing with Section 38441) of Chapter 5. The notice shall become final and the amount due and payable in the manner provided in that article except that no additional penalty shall apply if not paid when due and payable. The provisions of this chapter with respect to the collection of any amount required to be paid under this part shall apply when the notice becomes final.(Amended by Stats. 1991, Ch. 236, Sec. 18. Effective July 29, 1991.)
CA Rev & Tax Code § 38565 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 7 - Payment on Termination of Business and Successor s Liability|Section 38565.

38565.  If at the time a business is discontinued the board holds security pursuant to Section 38501 in the form of cash, government bonds, or insured deposits in banks or savings and loan institutions, this security when applied to the account of the taxpayer shall be deemed to be a payment on account of any liability of the taxpayer to the board on the date the business is discontinued.(Added by Stats. 1985, Ch. 186, Sec. 15.)
CA Rev & Tax Code § 38571 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 8 - Miscellaneous Provisions|Section 38571.

38571.  The board shall report to the Controller the amount of collections under this part, and the Controller shall keep a record thereof.(Added by renumbering Section 38561 by Stats. 1985, Ch. 186, Sec. 17.)
CA Rev & Tax Code § 38572 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 8 - Miscellaneous Provisions|Section 38572.

38572.  The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or Attorney General constitutes an election by the state to pursue any remedy to the exclusion of any other remedy for which provision is made in this part.(Added by renumbering Section 38562 by Stats. 1985, Ch. 186, Sec. 18.)
CA Rev & Tax Code § 38573 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 8 - Miscellaneous Provisions|Section 38573.

38573.  In all proceedings under this chapter the board may act on behalf of the people of the State of California.(Added by renumbering Section 38563 by Stats. 1985, Ch. 186, Sec. 19.)
CA Rev & Tax Code § 38574 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 8 - Miscellaneous Provisions|Section 38574.

38574.  (a) Upon termination, dissolution, or abandonment of a corporate business, any officer or other person having control or supervision of, or who is charged with the responsibility for the filing of returns or the payment of tax, or who is under a duty to act for the corporation in complying with any requirement of this part, shall be personally liable for any unpaid taxes and interest and penalties on those taxes, if that officer or other person willfully fails to pay or to cause to be paid any taxes due from the corporation pursuant to this part.(b) The officer or other person shall be liable only for taxes which became due during the period he or she had the control, supervision, responsibility, or duty to act for the corporation described in subdivision (a), plus interest and penalties on those taxes.(c) For purposes of this section, “willfully fails to pay or cause to be paid” means that the failure was the result of an intentional, conscious, and voluntary course of action.(d) The sum due for the liability under this section may be collected by determination and collection in the manner provided in Chapter 5 (commencing with Section 38401) and Chapter 6 (commencing with Section 38501).(Added by Stats. 1985, Ch. 186, Sec. 20.)
CA Rev & Tax Code § 38575 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 8 - Miscellaneous Provisions|Section 38575.

38575.  (a) For the purpose of collecting taxes, interest, additions to tax, and penalties, the board may enter into agreements with one or more private persons, companies, associations, or corporations providing debt collection services outside this state with respect to the collection of taxes, interest, additions to tax, and penalties. The agreements may provide, at the discretion of the board, the rate of payment and the manner in which compensation for services shall be paid. The compensation shall not be added to the amount required to be collected by the collection agency or provider of debt collection services from the tax debtor. The board shall provide the necessary information for the contractor to fulfill its obligation under the agreement.(b) With the approval of the board, the contractor may, as part of the collection process, refer the tax debt for litigation by its legal representatives in the name of the board.(Added by Stats. 1987, Ch. 498, Sec. 33.)
CA Rev & Tax Code § 38576 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 8 - Miscellaneous Provisions|Section 38576.

38576.  The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of registration, the timber owner furnishes the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership.(Added by Stats. 1996, Ch. 1003, Sec. 9. Effective January 1, 1997.)
CA Rev & Tax Code § 38577 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 8 - Miscellaneous Provisions|Section 38577.

38577.  (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount due and payable under this part. The collection cost recovery fee shall be in an amount less than or equal to the California Department of Tax and Fee Administration’s costs for collection, as reasonably determined by the California Department of Tax and Fee Administration. The collection cost recovery fee shall be imposed only if the California Department of Tax and Fee Administration has mailed its demand notice, to that person for payment, that advises that continued failure to pay the amount due may result in collection action, including the imposition of a collection cost recovery fee.(b) Interest shall not accrue with respect to the collection cost recovery fee provided by this section.(c) The collection cost recovery fee imposed pursuant to this section shall be collected in the same manner as the collection of any other tax imposed by this part.(d) (1) If the California Department of Tax and Fee Administration finds that a person’s failure to pay any amount under this part is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person shall be relieved of the collection cost recovery fee provided by this section.(2) Any person seeking to be relieved of the collection cost recovery fee shall file with the California Department of Tax and Fee Administration a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief.(e) Subdivision (a) shall be operative with respect to a demand notice for payment which is mailed on or after January 1, 2011.(f) Collection cost recovery fee revenues shall be deposited in the same manner as revenues derived from any other tax imposed by this part.(Amended by Stats. 2021, Ch. 432, Sec. 37. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 38601 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 7 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 38601.

38601.  If the board determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the board shall set forth that fact in the records of the board, certify the amount collected in excess of the amount legally due and the person from whom it was collected or by whom paid, and credit the excess amount collected or paid on any amounts then due and payable from the person from whom the excess amount was collected or by whom it was paid under this part, and the balance shall be refunded to the person, or his or her successors, administrators, or executors. 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. 43. Effective September 22, 1994.)
CA Rev & Tax Code § 38602 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 7 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 38602.

38602.  (a) Except as provided in subdivision (b) no refund shall be approved by the board after three years from the last day of the month following the close of the quarterly period for which the overpayment was made, or, with respect to determinations made under Article 2, 3 or 4 of Chapter 5 of this part, after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires the later, unless a claim therefor is filed with the board within 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 38419.(b) A refund may be approved by the board for any period for which a waiver is given under Section 38419 if a claim therefor is filed with the board before the expiration of the period agreed upon.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38602.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 7 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 38602.5.

38602.5.  (a) The limitation period specified in Section 38602 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. 39. Effective January 1, 2001.)
CA Rev & Tax Code § 38603 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 7 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 38603.

38603.  Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38604 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 7 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 38604.

38604.  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. 176.)
CA Rev & Tax Code § 38605 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 7 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 38605.

38605.  Within 30 days after disallowing any claim in whole or in part the board shall serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38606 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 7 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 38606.

38606.  Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month, or fraction thereof, as defined in Section 6591.5, from the last day of the calendar month following the quarterly period for which the overpayment was made; but no 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 tax or amount against which the credit is applied.(Amended by Stats. 2021, Ch. 432, Sec. 38. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 38607 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 7 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 38607.

38607.  (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.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38611 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 7 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 38611.

38611.  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. 1976, Ch. 176.)
CA Rev & Tax Code § 38612 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 7 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 38612.

38612.  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 (commencing with Section 38601).(Amended by Stats. 1987, Ch. 498, Sec. 34.)
CA Rev & Tax Code § 38613 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 7 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 38613.

38613.  Within 90 days after the mailing of the notice of the board’s action upon a claim filed pursuant to Article 1 (commencing with Section 38601), 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 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.Failure to bring action within the time specified constitutes a waiver of any demand against the state on account of alleged overpayments.(Amended by Stats. 1987, Ch. 498, Sec. 35.)
CA Rev & Tax Code § 38614 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 7 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 38614.

38614.  If the board 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 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. 1976, Ch. 176.)
CA Rev & Tax Code § 38615 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 7 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 38615.

38615.  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any timber yield tax or timber reserve fund tax due and payable from the plaintiff. The balance of the judgment shall be refunded to the plaintiff.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38616 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 7 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 38616.

38616.  In any judgment, interest shall be allowed at the modified adjusted rate per month, or fraction thereof, as defined in 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 California Department of Tax and Fee Administration.(Amended by Stats. 2021, Ch. 432, Sec. 39. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 38617 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 7 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 38617.

38617.  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 paying the amount or by any person other than the person who paid the amount.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38621 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 7 - Overpayments and Refunds|ARTICLE 3 - Recovery of Erroneous Refunds|Section 38621.

38621.  (a) The Controller 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 pursuant to this part. In recovering any erroneous refunds or credits, the board, in its discretion, may issue a deficiency determination in accordance with Article 2 (commencing with Section 38411) or Article 4 (commencing with Section 38431) of Chapter 5. Except in the case of fraud, the determination shall be made within three years from the date of the Controller’s warrant or date of credit.(Amended by Stats. 1999, Ch. 929, Sec. 32. Effective January 1, 2000.)
CA Rev & Tax Code § 38622 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 7 - Overpayments and Refunds|ARTICLE 3 - Recovery of Erroneous Refunds|Section 38622.

38622.  The action shall be tried in the County of Sacramento unless the court with the consent of the Attorney General orders a change of place of trial.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38623 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 7 - Overpayments and Refunds|ARTICLE 3 - Recovery of Erroneous Refunds|Section 38623.

38623.  The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to the proceedings.(Added by Stats. 1976, Ch. 176.)