reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 11050 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 6 - Transportation Improvement Fee|Section 11050.

11050.  For purposes of this chapter, the following terms have the following meanings:(a) “Transportation purposes” means both of the following:(1) The research, planning, construction, improvement, maintenance, and operation of public streets and highways (and their related public facilities for nonmotorized traffic), including the mitigation of their environmental effects, the payment for property taken or damaged for the foregoing purposes, and the administrative costs necessarily incurred in the foregoing purposes.(2) The research, planning, construction, improvement, maintenance, and operation of public transportation systems (and their related equipment and fixed facilities), including the mitigation of their environmental effects, the payment for property taken or damaged for the foregoing purposes, and the administrative costs necessarily incurred in the foregoing purposes.(b) “Transportation improvement fee” means a supplemental charge added to the fee imposed pursuant to Chapter 2 (commencing with Section 10751).(c) “Vehicle” means every vehicle that is subject to the fee in Chapter 2 (commencing with Section 10751), except the following:(1) A commercial vehicle with an unladen weight of more than 10,000 pounds.(2) A vehicle exempted pursuant to the Vehicle Code from the payment of registration fees.(3) A vehicle for which a certificate of nonoperation has been filed with the Department of Motor Vehicles pursuant to Section 4604 of the Vehicle Code, during the period of time covered by the certificate.(4) A vehicle described in Section 5004 of the Vehicle Code.(5) A vehicle issued apportioned registration pursuant to the International Registration Plan.(Amended by Stats. 2017, Ch. 20, Sec. 11. (AB 115) Effective June 27, 2017.)
CA Rev & Tax Code § 11051 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 6 - Transportation Improvement Fee|Section 11051.

11051.  (a) In addition to any other fee imposed on a vehicle by this code or the Vehicle Code, a transportation improvement fee is hereby imposed on each vehicle as defined in subdivision (c) of Section 11050 effective on January 1, 2018, or as soon after that date as the department is able to commence collection of the fee. The transportation improvement fee shall be in the amounts specified in Section 11052.(b) The department shall collect the fee at the same time and in the same manner as the department collects the vehicle registration fee pursuant to Section 9250 of the Vehicle Code.(c) The fee imposed pursuant to this chapter is imposed for the privilege of a resident of California to operate upon the public highways a vehicle or trailer coach, the registrant of which is subject to the fee under Chapter 2 (commencing with Section 10751).(d) The revenues from the transportation improvement fee imposed by this chapter shall be available for expenditure only on transportation purposes as provided in Section 11053.(Amended by Stats. 2017, Ch. 20, Sec. 12. (AB 115) Effective June 27, 2017.)
CA Rev & Tax Code § 11052 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 6 - Transportation Improvement Fee|Section 11052.

11052.  (a) The annual amount of the transportation improvement fee shall be based on the market value of the vehicle, as determined by the department pursuant to Sections 10753, 10753.2, and 10753.5, using the following schedule:(1) Vehicles with a vehicle market value range between zero dollars ($0) and four thousand nine hundred ninety-nine dollars ($4,999), a fee of twenty-five dollars ($25).(2) Vehicles with a vehicle market value range between five thousand dollars ($5,000) and twenty-four thousand nine hundred ninety-nine dollars ($24,999), a fee of fifty dollars ($50).(3) Vehicles with a vehicle market value range between twenty-five thousand dollars ($25,000) and thirty-four thousand nine hundred ninety-nine dollars ($34,999), a fee of one hundred dollars ($100).(4) Vehicles with a vehicle market value range between thirty-five thousand dollars ($35,000) and fifty-nine thousand nine hundred ninety-nine dollars ($59,999), a fee of one hundred fifty dollars ($150).(5) Vehicles with a vehicle market value range of sixty thousand dollars ($60,000) and higher, a fee of one hundred seventy-five dollars ($175).(b) On January 1, 2020, and every January 1 thereafter, the department shall adjust the transportation improvement fee imposed under subdivision (a) by increasing the fee for each vehicle market range in an amount equal to the increase in the California Consumer Price Index for the prior year, except the first adjustment shall cover the prior two years, as calculated by the Department of Finance, with amounts equal to or greater than fifty cents ($0.50) rounded to the highest whole dollar. The incremental change shall be added to the associated fee rate for that year.(c) Any changes to the transportation improvement fee imposed in subdivision (a) that are enacted by the Legislature subsequent to January 1, 2018, shall be deemed to be changes to the base fee for purposes of the California Consumer Price Index calculation and adjustment performed pursuant to subdivision (b).(Added by Stats. 2017, Ch. 5, Sec. 31. (SB 1) Effective April 28, 2017.)
CA Rev & Tax Code § 11053 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 6 - Transportation Improvement Fee|Section 11053.

11053.  Revenues from the transportation improvement fee, after deduction of the department’s administrative costs related to this chapter, shall be transferred by the department to the Controller for deposit as follows:(a) Commencing with the 2017–18 fiscal year, three hundred fifty million dollars ($350,000,000), plus an annual increase for inflation as determined in subdivision (b) of Section 11052 for this proportional share, shall annually be deposited into the Public Transportation Account. The Controller shall, each month, transfer one-twelfth of this amount, except in the 2017–18 fiscal year, when the Controller shall transfer one-sixth of this amount, to accumulate a total of three hundred fifty million dollars ($350,000,000) plus the inflation adjustment amount in each fiscal year. The Controller may adjust the amount transferred in the final month or months of each fiscal year if necessary to achieve the annual amount specified in this subdivision. For each fiscal year commencing with the 2017–18 fiscal year, the annual Budget Act shall include an appropriation for 70 percent of these revenues to be allocated to the Transit and Intercity Rail Capital Program (Part 2 (commencing with Section 75220) of Division 44 of the Public Resources Code), pursuant to Section 99312.4 of the Public Utilities Code. The remaining 30 percent of these revenues shall be continuously appropriated to the Controller for allocation under the State Transit Assistance Program, pursuant to subdivision (c) of Section 99312.1 of the Public Utilities Code.(b) Commencing with the 2017–18 fiscal year, two hundred fifty million dollars ($250,000,000) shall annually be deposited into the State Highway Account for appropriation by the annual Budget Act to the Solutions for Congested Corridor Program created pursuant to Section 2391 of the Streets and Highways Code. The Controller shall, each month, transfer one-twelfth of this amount, except in the 2017–18 fiscal year, when the Controller shall transfer one-sixth of this amount, to accumulate a total of two hundred fifty million dollars ($250,000,000) in each fiscal year. The Controller may adjust the amount transferred in the final month or months of each fiscal year if necessary to achieve the annual amount specified in this subdivision.(c) The remaining revenues after the transfers made in subdivisions (a) and (b) shall be deposited into the Road Maintenance and Rehabilitation Account created pursuant to Section 2031 of the Streets and Highway Code.(Amended by Stats. 2018, Ch. 92, Sec. 189. (SB 1289) Effective January 1, 2019.)
CA Rev & Tax Code § 11201 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 1 - General Provisions and Definitions|Section 11201.

11201.  This part is known and may be cited as the “Private Railroad Car Tax Law.”(Amended by Stats. 1978, Ch. 1209.)
CA Rev & Tax Code § 11202 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 1 - General Provisions and Definitions|Section 11202.

11202.  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.(Added by Stats. 1941, Ch. 41.)
CA Rev & Tax Code § 11203 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 1 - General Provisions and Definitions|Section 11203.

11203.  (a) “Private railroad car” includes any railroad rolling stock intended for the transportation of any persons, commodity, or material, operated on the railroads of this state, which car is owned by a person other than a railroad or the National Railroad Passenger Corporation. The car’s Association of American Railroad’s, or successor organization’s, reporting mark shall be rebuttably presumed to be the mark of the car owner.(b) “Private railroad car” does not include:(1) Freight train or passenger train cars owned by railroad companies which are used or subject to use under the ordinary per diem agreement common to all railroads.(2) Freight train or passenger cars handled under mileage or through line contract arrangements between railroad companies.(3) Cars owned by or leased to any railroad company operating in this state, or by any railroad company operated as a part of the same railroad system as the company operating in this state, and used by the railroad company in the operation, maintenance, construction, or reconstruction of its property and assessed and taxed in this state as a part of the property of a railroad company operating in this state.(4) Passenger train cars that are privately owned and for which the owner pays the railroad a fee, regardless of how calculated, for transporting the cars.(5) Any railroad rolling stock for which a railroad or the National Railroad Passenger Corporation is the lessee. For a leased car, the car’s Association of American Railroad’s, or successor organization’s reporting mark is rebuttably presumed to be the mark of the lessee.(Amended by Stats. 1995, Ch. 220, Sec. 1. Effective July 31, 1995.)
CA Rev & Tax Code § 11204 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 1 - General Provisions and Definitions|Section 11204.

11204.  “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, or any other group or combination acting as a unit.(Amended by Stats. 1994, Ch. 1200, Sec. 50. Effective September 30, 1994.)
CA Rev & Tax Code § 11205 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 1 - General Provisions and Definitions|Section 11205.

11205.  “In this State” or “in the State” means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded to the United States of America.(Added by Stats. 1941, Ch. 41.)
CA Rev & Tax Code § 11206 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 1 - General Provisions and Definitions|Section 11206.

11206.  “Class of private railroad cars” means the Association of American Railroad’s, or successor organization’s, one letter alpha component of its car type codes as contained in that organization’s Exhibit D of the UMLER specification manual or successor exhibit.(Added by Stats. 1995, Ch. 220, Sec. 2. Effective July 31, 1995.)
CA Rev & Tax Code § 11401 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 3 - Levy and Payment of Tax|Section 11401.

11401.  On or before October 1, the board shall levy upon private railroad cars assessed under this part, for each year, a tax computed at the next preceding year’s average rate of general property taxation in the state and shall enter the tax upon a record maintained by the board for that purpose.(Amended by Stats. 1978, Ch. 1209.)
CA Rev & Tax Code § 11403 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 3 - Levy and Payment of Tax|Section 11403.

11403.  The board shall compute the average rate of general property taxation in the state by:(a) Adding the county, city, school district, and other general taxes, but not the special taxes on intangibles, aircraft, baled cotton or any other property which is subject to a uniform statewide tax rate, nor special assessments, and (b) Dividing the amount obtained by the total assessed valuation in the state as shown by the county tax rolls for the same year.“Total assessed valuation,” as used in this section, does not include the assessments of property which is subject to a uniform statewide tax rate.“Special assessments,” as used in this section, mean any amount levied solely against real estate or real estate and improvements.(Amended by Stats. 1978, Ch. 1209.)
CA Rev & Tax Code § 11404 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 3 - Levy and Payment of Tax|Section 11404.

11404.  On or before October 15th in each year the board shall cause to be mailed to each person against whom a tax is levied a notice stating the amount of the assessment, the rate and amount of tax, and a demand that the tax be paid to the board not later than December 10th following.(Amended by Stats. 1953, Ch. 976.)
CA Rev & Tax Code § 11405 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 3 - Levy and Payment of Tax|Section 11405.

11405.  If the tax is not paid on or before December 10th following the levy of the tax, a penalty of 10 percent of the amount of the tax shall be added thereto plus interest on the amount of the tax at the adjusted annual rate established pursuant to Section 19521 from December 10th until the date of payment.(Amended by Stats. 1996, Ch. 1087, Sec. 39. Effective January 1, 1997.)
CA Rev & Tax Code § 11406 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 3 - Levy and Payment of Tax|Section 11406.

11406.  Failure to pay the tax is not excused nor is any assessment or levy invalidated because of the failure of the board to send the notice prescribed by Section 11404, the sending of an erroneous notice, or the failure of the person whose property is assessed to receive the notice.(Added by Stats. 1941, Ch. 41.)
CA Rev & Tax Code § 11407 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 3 - Levy and Payment of Tax|Section 11407.

11407.  If the board finds that a person’s failure to make a timely report or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the interest provided by Sections 11319, 11405, and 11430.Any person seeking to be relieved of the interest shall file with the board a statement under penalty of perjury setting forth the facts upon which he bases his claim for relief.(Added by Stats. 1981, Ch. 947, Sec. 12.)
CA Rev & Tax Code § 11408 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 3 - Levy and Payment of Tax|Section 11408.

11408.  (a) If the board finds that a person’s failure to make a timely report or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the taxes imposed by this part and any penalty or interest added thereto.(b) For purposes of this section, a person’s failure to make a timely report or payment shall be considered to be due to reasonable reliance on written advice from the board, only if the board finds that all of the following conditions are satisfied:(1) The person requested in writing that the board advise him or her whether a particular activity or transaction is subject to tax under this part. The specific facts and circumstances of the activity or transaction shall be fully described in the request.(2) The board responded in writing to the person regarding the written request for advice, stating whether or not the described activity or transaction is subject to tax, or stating the conditions under which the activity or transaction is subject to tax.(3) The liability for taxes applied to a particular activity or transaction which occurred before either of the following:(A) Before the board rescinded or modified the advice so given, by sending written notice to the person of the rescinded or modified advice.(B) Before a change in statutory or constitutional law, a change in the board’s regulations, or a final decision of a court, which renders the board’s earlier written advice no longer valid.(c) Any person seeking relief under this section shall file with the board all of the following:(1) A copy of the person’s written request to the board and a copy of the board’s written advice.(2) A statement under penalty of perjury setting forth the facts on which the claim for relief is based.(3) Any other information which the board may require.(d) Only the person making the written request shall be entitled to rely on the board’s written advice to that person.(Added by Stats. 1990, Ch. 987, Sec. 4.5.)
CA Rev & Tax Code § 11409 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 3 - Levy and Payment of Tax|Section 11409.

11409.  (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay tax is due in whole or in part to an unreasonable error or delay by an employee of the board acting in his or her official capacity.(b) For purposes of this section, an error or delay shall be deemed to have occurred only if the person filed a timely report and no significant aspect of the error or delay is attributable to an act of, or a failure to act by, the taxpayer.(c) Any person seeking relief under this section shall file with the board a statement under penalty of perjury setting forth the facts on which the claim for relief is based and any other information which the board may require.(d) The board may grant relief only for interest imposed on tax liabilities that arise during taxable periods commencing on or after January 1, 2000.(Amended by Stats. 2001, Ch. 251, Sec. 16. Effective January 1, 2002.)
CA Rev & Tax Code § 11426 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 3.5 - Corrections|Section 11426.

11426.  When it can be determined by any report or from any papers of the board what was intended or what should have been assessed, defects in form or clerical errors of the board in assessing private railroad cars may be corrected by the board under this chapter at any time within four years after the assessment was made.(Amended by Stats. 1978, Ch. 1209.)
CA Rev & Tax Code § 11427 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 3.5 - Corrections|Section 11427.

11427.  If the correction will increase the amount of tax due, the board shall give the assessee opportunity for a hearing after at least 10 days’ notice at which he may present his objections to the change. The board’s decision is final.(Amended by Stats. 1974, Ch. 54.)
CA Rev & Tax Code § 11428 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 3.5 - Corrections|Section 11428.

11428.  The date and nature of the correction shall be entered in the records of the board and a statement of the correction of the assessment shall be mailed to the assessee.(Added by Stats. 1953, Ch. 994.)
CA Rev & Tax Code § 11429 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 3.5 - Corrections|Section 11429.

11429.  If the amount of the tax is increased the additional tax shall be paid to the board on or before December 10th following the levy of the tax, or on or before the fifteenth day following the date of mailing the statement, whichever is the later.(Added by Stats. 1953, Ch. 994.)
CA Rev & Tax Code § 11430 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 3.5 - Corrections|Section 11430.

11430.  If the additional tax is not paid within the time specified in Section 11429, it is delinquent and a penalty of 10 percent of the amount of the additional tax shall be added thereto, plus interest on the amount of the additional tax at the adjusted annual rate established pursuant to Section 19521 from the date on which the additional tax became due and payable until the time of payment.(Amended by Stats. 1996, Ch. 1087, Sec. 40. Effective January 1, 1997.)
CA Rev & Tax Code § 11651 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 6 - Administration|Section 11651.

11651.  The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.(Added by Stats. 1941, Ch. 41.)
CA Rev & Tax Code § 11651.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 6 - Administration|Section 11651.5.

11651.5.  If the board for any reason fails to complete the private railroad car tax assessments by the time specified in Section 11336, it may nevertheless complete them within the next calendar month. In such case there shall be added one calendar month to the dates specified in Sections 11337, 11338, 11401, 11404, and 11405. The board shall notify each assessee by mail at his address as it appears in the records of the board of the substituted dates during which the assessment may be examined, a petition for reassessment filed, and the tax paid without penalty.(Amended by Stats. 1978, Ch. 1209.)
CA Rev & Tax Code § 11652 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 6 - Administration|Section 11652.

11652.  Every person whose property is subject to tax under this part shall keep such records and other pertinent data with respect to the operation of his private railroad cars as the board requires. The board or its authorized representative may examine the records and data.(Amended by Stats. 1978, Ch. 1209.)