reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 8801 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 4 - Determinations|ARTICLE 3 - Determinations if No Return Made|Section 8801.

8801.  If any user fails to make a return, the board shall make an estimate of the amount of fuel used by the user which is subject to the tax. The estimate shall be made for the month or months in respect to which the user failed to make a return and shall be based upon any information available to the board. Upon the basis of this estimate the board shall compute and determine the amount required to be paid to the State, adding to the sum thus fixed a penalty equal to 10 percent thereof. One or more determinations may be made for one or for more than one month.(Amended by Stats. 1963, Ch. 556.)
CA Rev & Tax Code § 8802 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 4 - Determinations|ARTICLE 3 - Determinations if No Return Made|Section 8802.

8802.  In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against interest and penalties on the underpayments.(Added by Stats. 1941, Ch. 38.)
CA Rev & Tax Code § 8803 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 4 - Determinations|ARTICLE 3 - Determinations if No Return Made|Section 8803.

8803.  The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the last day of the calendar month following the reporting period for which the amount, or any portion thereof, should have been reported until the date of payment.(Amended by Stats. 1995, Ch. 555, Sec. 28. Effective January 1, 1996.)
CA Rev & Tax Code § 8804 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 4 - Determinations|ARTICLE 3 - Determinations if No Return Made|Section 8804.

8804.  If the failure of a user to file a return is due to fraud or an intent to evade the tax, a penalty of 25 percent of the amount required to be paid by the user, exclusive of penalties, shall be added thereto in addition to the 10-percent penalty provided in Section 8801.(Amended by Stats. 1963, Ch. 556.)
CA Rev & Tax Code § 8805 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 4 - Determinations|ARTICLE 3 - Determinations if No Return Made|Section 8805.

8805.  Promptly after making its determination the board shall give to the user written notice of its estimate and determination, the notice to be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.(Added by Stats. 1941, Ch. 38.)
CA Rev & Tax Code § 8826 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 4 - Determinations|ARTICLE 4 - Jeopardy Determinations|Section 8826.

8826.  If the board believes that the collection of any amount of excise tax imposed under this part will be jeopardized by delay, it shall thereupon make a determination of the amount of tax, noting that fact upon the determination. The amount determined is immediately due and payable.(Added by Stats. 1941, Ch. 38.)
CA Rev & Tax Code § 8827 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 4 - Determinations|ARTICLE 4 - Jeopardy Determinations|Section 8827.

8827.  If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 10 days after service upon the user of notice of the determination, the determination becomes final, unless a petition for redetermination is filed within the 10 days, and the delinquency penalty and interest provided in Article 6 of this chapter shall attach to the amount specified.(Added by Stats. 1941, Ch. 38.)
CA Rev & Tax Code § 8828 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 4 - Determinations|ARTICLE 4 - Jeopardy Determinations|Section 8828.

8828.  The user against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 of this chapter. He shall, however, file the petition for redetermination with the board within 10 days after the service upon him of notice of the determination. The user shall at the time of filing the petition for redetermination deposit with the board such security as it may deem necessary to insure compliance with this part. The security may be sold by the board in the manner prescribed by Section 8951.(Amended by Stats. 1945, Ch. 752.)
CA Rev & Tax Code § 8828.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 4 - Determinations|ARTICLE 4 - Jeopardy Determinations|Section 8828.5.

8828.5.  In accordance with such rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an administrative hearing for one or more of the following purposes:(a) To establish that the determination is excessive; or(b) To establish that the sale of property that may be seized after issuance of the jeopardy determination or any part thereof shall be delayed pending the administrative hearing because the sale would result in irreparable injury to the person; or(c) To request the release of all or a part of the property to the person; or (d) To request a stay of collection activities.The application shall be filed within 30 days after service of the notice of jeopardy determination and shall be in writing and state the specific factual and legal grounds upon which it is founded. No security need be posted to file the application and to obtain this hearing. However, if the person does not deposit within the 10-day period prescribed in Section 8828, such security as the board may deem necessary to ensure compliance with this part, the filing of the application shall not operate as a stay of collection activities, except sale of property seized after issuance of the jeopardy determination. Upon a showing of good cause for failure to file a timely application for administrative hearing, the board may allow a filing of the application and grant the person an administrative hearing. The filing of an application pursuant to this section shall not affect provisions of Section 8827 relating to the finality date of the determination or to penalty or interest.(Added by Stats. 1977, Ch. 329.)
CA Rev & Tax Code § 8829 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 4 - Determinations|ARTICLE 4 - Jeopardy Determinations|Section 8829.

8829.  Any notice required by this article may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.(Added by Stats. 1965, Ch. 1920.)
CA Rev & Tax Code § 8851 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 4 - Determinations|ARTICLE 5 - Redeterminations|Section 8851.

8851.  Any user against whom a determination is made under Article 2 (commencing with Section 8776) or 3 (commencing with Section 8801) may petition for a redetermination within 30 days after service upon the user of notice thereof. If a petition for redetermination is not filed within the 30-day period, the determination becomes final at the expiration of the period.(Amended by Stats. 1984, Ch. 193, Sec. 115.)
CA Rev & Tax Code § 8851.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 4 - Determinations|ARTICLE 5 - Redeterminations|Section 8851.5.

8851.5.  Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to state additional grounds at any time prior to the date on which the board issues its order or decision upon the petition for redetermination.(Added by Stats. 1967, Ch. 881.)
CA Rev & Tax Code § 8852 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 4 - Determinations|ARTICLE 5 - Redeterminations|Section 8852.

8852.  If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the user has so requested in his petition, shall grant him an oral hearing and shall give him 10 days’ notice of the time and place of the hearing. The board may continue the hearing from time to time as may be necessary.(Amended by Stats. 1957, Ch. 2129.)
CA Rev & Tax Code § 8852.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 4 - Determinations|ARTICLE 5 - Redeterminations|Section 8852.5.

8852.5.  The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the board at or before the hearing. Unless the penalty imposed by Section 8780 or Section 8804 applies to the amount of the determination as originally made or as increased, the claim for increase must be asserted within eight years after the last day of the month following the month for which the return for the period for which the increase is asserted was due or within eight years after the return was filed, whichever period expires the later.(Amended by Stats. 1969, Ch. 368.)
CA Rev & Tax Code § 8853 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 4 - Determinations|ARTICLE 5 - Redeterminations|Section 8853.

8853.  The order or decision of the board upon a petition for redetermination becomes final 30 days after mailing of notice thereof.(Amended by Stats. 1957, Ch. 2129.)
CA Rev & Tax Code § 8854 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 4 - Determinations|ARTICLE 5 - Redeterminations|Section 8854.

8854.  All determinations made by the board under Articles 2 or 3 of this chapter are due and payable at the time they become final. If they are not paid when due and payable, a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties, shall be added thereto.(Amended by Stats. 1954, Ch. 7.)
CA Rev & Tax Code § 8855 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 4 - Determinations|ARTICLE 5 - Redeterminations|Section 8855.

8855.  Any notice required by this article shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.(Added by Stats. 1941, Ch. 38.)
CA Rev & Tax Code § 8876 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 4 - Determinations|ARTICLE 6 - Interest and Penalties|Section 8876.

8876.  (a) Any user who fails to pay any tax, except taxes determined by the board under Article 2 (commencing with Section 8776) or Article 3 (commencing with Section 8801), within the time required shall pay a penalty of 10 percent of the amount of the tax, together with interest on that tax at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax became due and payable until the date of payment.(b) Any user who fails to file a return in accordance with the due date set forth in Section 8751 or the due date established by the board in accordance with Section 8755, shall pay a penalty of 10 percent of the amount of the tax with respect to the period for which the return is required.(c) The penalties imposed by this section shall be limited to a maximum of 10 percent of the tax for which the return is required for any one return.(Amended by Stats. 2000, Ch. 923, Sec. 12. Effective January 1, 2001.)
CA Rev & Tax Code § 8876.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 4 - Determinations|ARTICLE 6 - Interest and Penalties|Section 8876.5.

8876.5.  (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per month or fraction thereof, as defined in subdivision (b) of Section 6591.5, interest shall be computed at the modified adjusted daily rate from the date on which the tax was due until the date of payment, if all of the following occur:(1) The payment of tax was made one business day after the date the tax was due.(2) The person was granted relief from all penalties that applied to that payment of tax.(3) The person files a request for an adjustment.(b) For purposes of this section, “modified adjusted daily rate” means the modified adjusted rate per annum as defined in subdivision (a) of Section 6591.5 determined on a daily basis by dividing the modified adjusted rate per annum by 365.(c) For purposes of this section, “business day” means any day other than a Saturday, Sunday, or any day designated as a state holiday.(d) This section shall not apply to any payment made pursuant to a deficiency determination, a determination where no return has been filed, or a jeopardy determination issued by the department.(e) This section shall only apply to electronic payments of taxes.(Amended by Stats. 2021, Ch. 432, Sec. 17. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 8877 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 4 - Determinations|ARTICLE 6 - Interest and Penalties|Section 8877.

8877.  (a) If the board finds that a person’s failure to make a timely return or payment 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 may be relieved of the penalty provided by Sections 8760, 8801, 8854, and 8876.(b) Except as provided in subdivision (c), any person seeking to be relieved of the penalty shall file with the board a statement under penalty of perjury setting forth the facts upon which he or she bases his or her claim for relief.(c) The board shall establish criteria that provide for efficient resolution of requests for relief pursuant to this section.(Amended by Stats. 2000, Ch. 1052, Sec. 13.5. Effective January 1, 2001.)
CA Rev & Tax Code § 8878 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 4 - Determinations|ARTICLE 6 - Interest and Penalties|Section 8878.

8878.  If the board finds that a person’s failure to make a timely return 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 8754, 8760, 8803, and 8876.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 or she bases his or her claim for relief.(Amended by Stats. 2001, Ch. 251, Sec. 14. Effective January 1, 2002.)
CA Rev & Tax Code § 8878.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 4 - Determinations|ARTICLE 6 - Interest and Penalties|Section 8878.5.

8878.5.  (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 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. 15. Effective January 1, 2002.)
CA Rev & Tax Code § 8879 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 4 - Determinations|ARTICLE 6 - Interest and Penalties|Section 8879.

8879.  (a) If the board finds that a person’s failure to make a timely return 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 thereto.(b) For purposes of this section, a person’s failure to make a timely return 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 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.)
CA Rev & Tax Code § 8951 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 5 - Collection of Tax|ARTICLE 1 - Security for Tax|Section 8951.

8951.  The board, whenever it deems it necessary to ensure compliance with this part or any rule or regulation adopted under this part, may require any user or vendor to deposit with it any security that it may determine. Any security in the form of cash, government bonds, or insured deposits in banks and savings and loan institutions shall be held by the board in trust to be used solely in the manner provided for by this section and Section 8956. The board may sell the security at public sale if it becomes necessary in order to recover any amount due under this part. Notice of the sale may be served upon the person who deposited the security personally or by mail in the manner prescribed for service of notice of a deficiency determination. Upon any sale, any surplus above the amount due shall be returned to the person who deposited the security.(Amended by Stats. 1994, Ch. 912, Sec. 10.5. Effective September 28, 1994. Operative July 1, 1995, by Secs. 24 and 26 of Ch. 912.)
CA Rev & Tax Code § 8952 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 5 - Collection of Tax|ARTICLE 1 - Security for Tax|Section 8952.

8952.  If any user is delinquent in the payment of any obligation imposed under this part, or in the event a determination has been made against such a user which remains unpaid, the board may, not later than three years after the payment becomes delinquent, or within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, 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 user, or owing any debts to the user. In the case of any state officer, department or agency, the notice shall be given to such officer, department or agency prior to the time it presents the claim of the delinquent taxpayer to the State Controller.(Amended by Stats. 1980, Ch. 600, Sec. 27.)
CA Rev & Tax Code § 8953 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 5 - Collection of Tax|ARTICLE 1 - Security for Tax|Section 8953.

8953.  After receiving the notice the persons 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 board consents to a transfer or disposition or until 60 days elapse after the receipt of the notice, whichever period expires the earlier.(Added by Stats. 1963, Ch. 555.)
CA Rev & Tax Code § 8954 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 5 - Collection of Tax|ARTICLE 1 - Security for Tax|Section 8954.

8954.  All persons so notified shall forthwith after receipt of the notice advise the board of all credits, other personal property, or debts in their possession, under their control, or owing by them. If such 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 such bank at which such deposit is carried or at which such 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. 1972, Ch. 103.)
CA Rev & Tax Code § 8955 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 5 - Collection of Tax|ARTICLE 1 - Security for Tax|Section 8955.

8955.  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, 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. 1963, Ch. 555.)