reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 50155.6.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 50155.6.4.

50155.6.4.  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 feepayer in a manner to be determined by the board under law.(Added by Stats. 2014, Ch. 105, Sec. 50. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 50156 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 50156.

50156.  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. 16. Effective January 1, 1993.)
CA Rev & Tax Code § 50156.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 50156.1.

50156.1.  (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 fee payer complaints and problems, including any fee payer complaints regarding unsatisfactory treatment of fee payers by board employees, and staying actions where fee payers 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. 16. Effective January 1, 1993.)
CA Rev & Tax Code § 50156.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 50156.2.

50156.2.  (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups:(1) Fee payers 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 fee payers 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 fee payer educational materials currently produced by the board that explain the most common areas of fee payer nonconformance in simplified terms.(4) Implementation of a continuing education program for audit and compliance personnel to include the application of new legislation to fee payer activities, and areas of recurrent fee payer noncompliance or inconsistency of administration.(c) Electronic media used to comply with this section shall not represent the voice, picture, or name of members of the board or the Controller.(Amended by Stats. 1999, Ch. 929, Sec. 70. Effective January 1, 2000.)
CA Rev & Tax Code § 50156.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 50156.3.

50156.3.  The board shall conduct an annual hearing before the full board where industry representatives and individual fee payers are allowed to present their proposals on changes to the Underground Storage Tank Maintenance Fee Law which may further improve voluntary compliance and the relationship between fee payers and government.(Added by Stats. 1992, Ch. 438, Sec. 16. Effective January 1, 1993.)
CA Rev & Tax Code § 50156.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 50156.4.

50156.4.  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 fee payers. As appropriate, statements shall be provided to fee payers with the initial notice of audit, the notice of proposed additional fees, any subsequent notice of fees due, or other substantive notices. Additionally, the board shall include this language for statements in the annual fee information bulletins that are mailed to taxpayers.(Added by Stats. 1992, Ch. 438, Sec. 16. Effective January 1, 1993.)
CA Rev & Tax Code § 50156.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 50156.5.

50156.5.  (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. 16. Effective January 1, 1993.)
CA Rev & Tax Code § 50156.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 50156.6.

50156.6.  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 fee payers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate.(Added by Stats. 1992, Ch. 438, Sec. 16. Effective January 1, 1993.)
CA Rev & Tax Code § 50156.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 50156.7.

50156.7.  The board shall, in cooperation with the State Water Resources Control Board, 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 that take more time than the appropriate standard timeframe.(Added by Stats. 1992, Ch. 438, Sec. 16. Effective January 1, 1993.)
CA Rev & Tax Code § 50156.8 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 50156.8.

50156.8.  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 fee payer.(b) The conference may be recorded only if prior notice is given to the fee payer and the fee payer is entitled to receive a copy of the recording.(c) The fee payer 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. 16. Effective January 1, 1993.)
CA Rev & Tax Code § 50156.9 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 50156.9.

50156.9.  (a) Every fee payer 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 fee payer 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 fee payer 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 refunds.(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. 87. Effective January 1, 2001.)
CA Rev & Tax Code § 50156.10 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 50156.10.

50156.10.  (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) The provisions of this section are not intended to prohibit, restrict, or prevent the exchange of information where the person is being investigated for multiple violations that include underground storage tank fee 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. 1993, Ch. 589, Sec. 177. Effective January 1, 1994.)
CA Rev & Tax Code § 50156.13 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 50156.13.

50156.13.  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. 179. Effective January 1, 1994.)
CA Rev & Tax Code § 50156.14 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 50156.14.

50156.14.  (a) A feepayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the feepayer as the direct result of an erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action by the board. Bank and third-party charges include a financial institution’s or third party’s customary charge for complying with the levy or notice to withhold instructions and reasonable charges for overdrafts that are a direct consequence of the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action. The charges are those paid by the feepayer and not waived or reimbursed by the financial institution or third party. Each claimant applying for reimbursement shall file a claim with the board that shall be in a form as may be prescribed by the board. In order for the board to grant a claim, the board shall determine that both of the following conditions have been satisfied:(1) The erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action was caused by board error.(2) Prior to the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action, the feepayer responded to all contacts by the board and provided the board with any requested information or documentation sufficient to establish the feepayer’s position. This provision may be waived by the board for reasonable cause.(b) Claims pursuant to this section shall be filed within 90 days from the date the bank and third-party charges were incurred by the feepayer. Within 30 days from the date the claim is received, the board shall respond to the claim. If the board denies the claim, the feepayer shall be notified in writing of the reason or reasons for the denial of the claim.(Amended by Stats. 2013, Ch. 253, Sec. 10. (SB 442) Effective January 1, 2014.)
CA Rev & Tax Code § 50156.15 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 50156.15.

50156.15.  (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220) of Division 7 of Title 1 of the Government Code, the board shall mail to the fee payer a preliminary notice. The notice shall specify the statutory authority of the board for filing or recording the lien, indicate the earliest date on which the lien may be filed or recorded, and state the remedies available to the fee payer to prevent the filing or recording of the lien. In the event fee liens are filed for the same liability in multiple counties, only one preliminary notice shall be sent.(b) The preliminary notice required by this section shall not be required with respect to jeopardy determinations issued under Article 4 (commencing with Section 50120.1) of Chapter 3.(c) If the board determines that the filing of a lien was in error, it shall mail a release to the fee payer and the entity recording the lien as soon as possible, but no later than seven days, after this determination and receipt of lien recording information. The release shall contain a statement that the lien was filed in error. In the event the erroneous lien is obstructing a lawful transaction, the board shall immediately issue a release of lien to the fee payer and the entity recording the lien.(d) When the board releases a lien that has been erroneously filed, notice of that release shall be mailed to the fee payer and, upon the request of the fee payer, a copy of the release shall be mailed to the major credit reporting companies in the county where the lien was filed.(e) The board may release or subordinate a lien if the board determines that the release or subordination will facilitate the collection of the fee liability or will be in the best interest of the state and the fee payer.(Amended by Stats. 1999, Ch. 929, Sec. 72. Effective January 1, 2000.)
CA Rev & Tax Code § 50156.16 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 50156.16.

50156.16.  (a) If any officer or employee of the board recklessly disregards board-published procedures, a fee payer aggrieved by that action or omission may bring an action for damages against the State of California in superior court.(b) In any action brought under subdivision (a), upon finding of liability on the part of the State of California, the state shall be liable to the plaintiff in an amount equal to the sum of all of the following:(1) Actual and direct monetary damages sustained by the plaintiff as a result of the actions or omissions.(2) Reasonable litigation costs including any of the following:(A) Reasonable court costs.(B) Prevailing market rates for the kind or quality of services furnished in connection with any of the following:(i) The reasonable expenses of expert witnesses in connection with the civil proceeding, except that no expert witness shall be compensated at a rate in excess of the highest rate of compensation for expert witnesses paid by the State of California.(ii) The reasonable cost of any study, analysis, engineering report, test, or project that is found by the court to be necessary for the preparation of the party’s case.(iii) Reasonable fees paid or incurred for the services of attorneys in connection with the civil proceeding, except that those fees shall not be in excess of seventy-five dollars ($75) per hour unless the court determines that an increase in the cost of living or a special factor, such as the limited availability of qualified attorneys for the proceeding, justifies a higher rate.(c) In the awarding of damages under subdivision (b), the court shall take into consideration the negligence or omissions, if any, on the part of the plaintiff that contributed to the damages.(d) Whenever it appears to the court that the fee payer’s position in the proceeding brought under subdivision (a) is frivolous, the court may impose a penalty against the plaintiff in an amount not to exceed ten thousand dollars ($10,000). A penalty so imposed shall be paid upon notice and demand from the board and shall be collected as a tax imposed under this part.(Amended by Stats. 1993, Ch. 589, Sec. 181. Effective January 1, 1994.)
CA Rev & Tax Code § 50156.17 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 50156.17.

50156.17.  (a) Except in any case where the board finds collection of the fee 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 fee payer if the board determines any one of the following:(1) The levy on the property was not in accordance with the law.(2) The fee payer has entered into and is in compliance with an installment payment agreement pursuant to Section 50138.6 to satisfy the fee 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 fee liability or will be in the best interest of the state and the fee payer.(b) Property returned under paragraphs (1) and (2) of subdivision (a) is subject to the provisions of Section 50156.14.(Added by Stats. 1999, Ch. 929, Sec. 73. Effective January 1, 2000.)
CA Rev & Tax Code § 55040 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 3 - Determinations|ARTICLE 1 - Returns and Payments|Section 55040.

55040.  A feepayer shall file a return in the form as prescribed by the board, which may include, but not be limited to, electronic media. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board.(Added by Stats. 2002, Ch. 459, Sec. 34. Effective January 1, 2003.)
CA Rev & Tax Code § 55041 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 3 - Determinations|ARTICLE 1 - Returns and Payments|Section 55041.

55041.  (a) Except as provided in subdivision (b), the board for good cause may extend, for not to exceed one month, the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time if a request therefor is filed with the board within or prior to the period for which the extension may be granted.(b) (1) In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any fee required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted. (2) For purposes of this section, “disaster” means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes. (c) Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5 from the date on which the fee would have been due without the extension until the date of payment.(Amended by Stats. 2016, Ch. 257, Sec. 13. (AB 1559) Effective September 9, 2016.)
CA Rev & Tax Code § 55041.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 3 - Determinations|ARTICLE 1 - Returns and Payments|Section 55041.1.

55041.1.  The board may require the payment of the amount due and the filing of returns for periods other than the period or periods set forth in the tax and fee laws administered under this part.(Added by Stats. 2009, Ch. 545, Sec. 5. (AB 1547) Effective January 1, 2010.)
CA Rev & Tax Code § 55042 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 3 - Determinations|ARTICLE 1 - Returns and Payments|Section 55042.

55042.  (a) Any person who fails to pay any fee, except fees determined by the board under Article 2 (commencing with Section 55061), within the time required shall pay a penalty of 10 percent of the amount of the fee, together with interest on that fee at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the fee became due and payable until the date of payment.(b) Any person who fails to file a return within the time prescribed for filing the return shall pay a penalty of 10 percent of the amount of the fee 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 fee for which the return is required for any one return.(Amended by Stats. 2000, Ch. 923, Sec. 67. Effective January 1, 2001.)