reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 40216 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 7 - Administration|ARTICLE 5 - The California Taxpayers Bill of Rights|Section 40216.

40216.  (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer 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 which contributed to the damages.(d) Whenever it appears to the court that the taxpayer’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.(Added by Stats. 1992, Ch. 438, Sec. 9. Effective January 1, 1993.)
CA Rev & Tax Code § 41021 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 2 - The Surcharge|ARTICLE 1 - Imposition of the Surcharge|Section 41021.

41021.  (a) A service supplier shall collect the surcharge from each service user at the time it collects its billings from the service user. The duty to collect the surcharge from a service user shall commence with the beginning of the first regular billing period applicable to that person which starts on or after the operative date of the surcharge imposed by this part. If the stations or lines of more than one service supplier are utilized in furnishing the telephone communication services to the service user, the service supplier that bills the customer shall collect the surcharge from the customer.(b) Only one payment per month under this part shall be required with respect to the surcharge on an access line.(Amended by Stats. 2021, Ch. 432, Sec. 52. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41022 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 2 - The Surcharge|ARTICLE 1 - Imposition of the Surcharge|Section 41022.

41022.  The surcharge required to be collected by the service supplier shall be added to and stated separately in its billings to the service user.(Added by Stats. 1976, Ch. 443.)
CA Rev & Tax Code § 41023 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 2 - The Surcharge|ARTICLE 1 - Imposition of the Surcharge|Section 41023.

41023.  The surcharge required to be collected by the service supplier, and any amount unreturned to the service user that is not a surcharge but was collected from the service user as representing a surcharge, constitute debts owed by the service supplier to this state.A service supplier that has collected any amount of surcharge in excess of the amount of surcharge imposed by this part and actually due from a service user, may refund that amount to the service user, even though that surcharge amount has already been paid over to the department and a corresponding credit or refund has not yet been secured. The service supplier may claim credit for that overpayment refund against the amount of surcharge imposed by this part that is due upon any other return, providing that credit is claimed in a return dated no later than three years from the date of overpayment.(Amended by Stats. 2021, Ch. 432, Sec. 53. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41024 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 2 - The Surcharge|ARTICLE 1 - Imposition of the Surcharge|Section 41024.

41024.  Every service user in this state is liable for the surcharge until it has been paid to this state, except that payment to a service supplier registered under this part is sufficient to relieve the user from further liability for the surcharge.Any surcharge collected from a service user that has not been remitted to the department shall be deemed a debt owed to the state by the person required to collect and remit that surcharge. Nothing in this part shall impose any obligation upon a service supplier to take any legal action to enforce the collection of the utility users surcharge imposed by this part. The service supplier shall provide the department with amounts uncollected which total three dollars ($3) or more on a cumulative basis with respect to a single service user along with the names, addresses, and reasons of the service users refusing to pay the surcharge imposed by this part.(Amended by Stats. 2021, Ch. 432, Sec. 54. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41027 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 2 - The Surcharge|ARTICLE 1 - Imposition of the Surcharge|Section 41027.

41027.  Nothing in this part shall be construed as imposing a surcharge upon access lines or on the purchase of prepaid mobile telephony services if imposition of that surcharge would be in violation of the Constitution of the United States, the United States Code, or the laws of the state.(Amended by Stats. 2021, Ch. 432, Sec. 56. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41031 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 2 - The Surcharge|ARTICLE 2 - Adjustment of Surcharge Amount|Section 41031.

41031.  The Office of Emergency Services shall make its determination of the surcharge amount each year no later than October 1 and shall notify the department of the new surcharge amount, which shall be effective with respect to access lines and the purchase of prepaid mobile telephony services on or after January 1 of the next succeeding calendar year.(Amended by Stats. 2021, Ch. 432, Sec. 59. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41032 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 2 - The Surcharge|ARTICLE 2 - Adjustment of Surcharge Amount|Section 41032.

41032.  Immediately upon notification by the Office of Emergency Services, the department shall notify every service supplier and seller registered with it of the new amount by a means determined by the department that may include, but is not limited to, mail, electronic mail, or internet website postings.(Amended by Stats. 2021, Ch. 432, Sec. 60. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41040 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 2 - The Surcharge|ARTICLE 3 - Registration|Section 41040.

41040.  Every service supplier or seller in this state shall register with the department upon a form prescribed by the department and shall set forth the name under which it transacts or intends to transact business and other information as the department may require.(Amended by Stats. 2021, Ch. 432, Sec. 61. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41041 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 2 - The Surcharge|ARTICLE 3 - Registration|Section 41041.

41041.  (a) When necessary to ensure compliance with this part, the department may require any person subject to this part to place with it the security that the department determines. Security in the form of cash, insured deposits in banks or savings and loan institutions, or a bond or bonds duly executed by an admitted surety insurer, payable to the state, conditioned upon faithful performance of all of the requirements of this part and expressly providing for the payment of all surcharges, penalties, and other obligations of the person arising out of this part, shall be held in trust to be used solely in the manner provided by this section. The amount of security shall be fixed by the department, not to exceed twice the estimated average quarterly liability of persons filing for quarterly periods, or three times the estimated average monthly liability of persons filing for monthly periods, determined in the manner that the department deems proper. Security held by the department shall be released after a three-year period in which the person has filed all returns and paid all surcharges due to the state under this part or any amount of surcharge required to be collected and paid to the state within the time required.(b) If, when a person discontinues business, the department holds security pursuant to this section in the form of cash or insured deposits in banks or savings and loan institutions, the security when applied to the account of the taxpayer shall be deemed a payment on any liability of the person to the department on the date the business is discontinued.(c) This section shall not apply to a taxpayer who either has timely filed all returns and paid all surcharges due to the state under this part for the three consecutive years prior to the effective date of this section, or has, on or before July 31, 1998, timely filed all returns and paid all surcharges due to the state under this part since the taxpayer registered with the department pursuant to Section 41040. However, the department may require security from any taxpayer who fails to remain in compliance with the reporting and payment requirements of this part subsequent to the effective date of this section.(Amended by Stats. 2021, Ch. 432, Sec. 62. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41050 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 1 - Due and Payable Dates|Section 41050.

41050.  (a) The surcharge imposed by subparagraph (A) of paragraph (1) of subdivision (a) of Section 41020 is imposed to each access line for which a service user has subscribed in any calendar month, whether or not the subscription covered all or part of any month.(b) If a service user subscribes for service with one service supplier for a portion of a month and then subscribes for service with another service supplier for the remainder of the same month, the service user is liable for the surcharge to each of the access lines for which the service user has subscribed with the service supplier.(Amended by Stats. 2021, Ch. 432, Sec. 65. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41051 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 1 - Due and Payable Dates|Section 41051.

41051.  The surcharges imposed by this part and the amounts thereof required to be collected are due monthly, and the amount of surcharge collected in one calendar month by the service supplier shall be remitted to the department on or before the last day of the second month following the month in which the surcharges were collected.(Amended by Stats. 2021, Ch. 432, Sec. 66. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41052 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 1 - Due and Payable Dates|Section 41052.

41052.  (a) On or before the last day of the second month following each month in which the surcharges were collected, a return for that month shall be filed by a service supplier with the department using electronic media. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.(b) The service supplier shall include a list of any service users who have refused to pay a cumulative total of three dollars ($3) or more of the surcharge imposed by this part with each return filing.(Amended by Stats. 2021, Ch. 432, Sec. 67. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41052.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 1 - Due and Payable Dates|Section 41052.1.

41052.1.  The department may require the payment of the amount due and the filing of returns for periods other than the periods set forth under this part.(Repealed and added by Stats. 2021, Ch. 432, Sec. 69. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41053 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 1 - Due and Payable Dates|Section 41053.

41053.  The person required to file the return shall deliver the return together with a remittance of the amount of the surcharge payable to the department.(Amended by Stats. 2019, Ch. 54, Sec. 30. (SB 96) Effective July 1, 2019.)
CA Rev & Tax Code § 41053.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 1 - Due and Payable Dates|Section 41053.1.

41053.1.  (a) Notwithstanding Sections 41053 and 41055, the surcharge imposed pursuant to Section 41028 and collected by a seller, except a service supplier, is due and payable to the department quarterly on or before the last day of the month following each calendar quarter.(b) On or before the last day of the month following each calendar quarter, a return for the preceding calendar quarter shall be filed using electronic media with the department. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.(Added by Stats. 2021, Ch. 432, Sec. 70. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41054 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 1 - Due and Payable Dates|Section 41054.

41054.  (a) Except as provided in subdivision (b), the department, for good cause, may extend 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 provided a request therefor is filed with the department within or prior to the period for which the extension may be granted.(b) (1) In the case of a disaster, the department, for a period not to exceed three months, may extend the time for making any report or return or paying any surcharge required under this part. The extension may be granted at any time provided a request therefor is filed with the department 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.(Amended by Stats. 2021, Ch. 432, Sec. 71. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41055 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 1 - Due and Payable Dates|Section 41055.

41055.  All amounts required to be paid to the state under this part shall be paid to the department in the form of remittances payable to the California Department of Tax and Fee Administration.(Amended by Stats. 2021, Ch. 432, Sec. 72. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41056 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 1 - Due and Payable Dates|Section 41056.

41056.  The service supplier and seller shall maintain records as may be necessary to determine the amount of surcharge collected under provisions of this part. Those records shall be maintained for a period of four years from the time the surcharge is due.(Amended by Stats. 2021, Ch. 432, Sec. 73. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41061 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 1.1 - Payment by Electronic Funds Transfer|Section 41061.

41061.  If the department finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with department procedures is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, that person shall be relieved of the penalty provided in subdivision (e) of Section 41060. Any person seeking to be relieved of the penalty shall file with the department a statement under penalty of perjury setting forth the facts upon which that person bases the claim for relief.(Amended by Stats. 2021, Ch. 432, Sec. 75. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41062 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 1.1 - Payment by Electronic Funds Transfer|Section 41062.

41062.  (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape, so as to order, instruct, or authorize a financial institution to debit or credit an account. Electronic funds transfers shall be accomplished by an automated clearinghouse debit, an automated clearinghouse credit, or by Federal Reserve Wire Transfer (Fedwire).(b) “Automated clearinghouse” means any federal reserve bank, or an organization established in agreement with the National Automated Clearing House Association, that operates as a clearinghouse for transmitting or receiving entries between banks or bank accounts and which authorizes an electronic transfer of funds between these banks or bank accounts.(c) “Automated clearinghouse debit” means a transaction in which the state, through its designated depository bank, originates an automated clearinghouse transaction debiting the person’s bank account and crediting the state’s bank account for the amount of the surcharge. Banking costs incurred for the automated clearinghouse debit transaction shall be paid by the state.(d) “Automated clearinghouse credit” means an automated clearinghouse transaction in which the person through their own bank, originates an entry crediting the state’s bank account and debiting the person’s own bank account. Banking costs incurred for the automated clearinghouse credit transaction charged to the state shall be paid by the person originating the credit.(e) “Fedwire transfer” means any transaction originated by a person and utilizing the national electronic payment system to transfer funds through the federal reserve banks, when that person debits their own bank account and credits the state’s bank account. Electronic funds transfers pursuant to Section 41060 may be made by Fedwire only if payment cannot, for good cause, be made according to subdivision (a), and the use of Fedwire is preapproved by the department. Banking costs incurred for the Fedwire transaction charged to the person and to the state shall be paid by the person originating the transaction.(Amended by Stats. 2021, Ch. 432, Sec. 76. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41063 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 1.1 - Payment by Electronic Funds Transfer|Section 41063.

41063.  (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and authenticated pursuant to any method or form the department may prescribe.(b) Notwithstanding any other law, any return, declaration, statement, or other document otherwise required to be signed that is filed by the taxpayer using electronic media in a form as required by the department shall be deemed to be a signed, valid original document, including upon reproduction to paper form by the department.(c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone.(Amended by Stats. 2021, Ch. 432, Sec. 77. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41070 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 3 - Deficiency Determinations|Section 41070.

41070.  If the department is not satisfied with return or returns of the surcharge or the amount of surcharge required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within its possession or that may come into its possession, one or more deficiency determinations may be made of the amount payable for one or for more than one period.(Amended by Stats. 2021, Ch. 432, Sec. 78. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41071 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 3 - Deficiency Determinations|Section 41071.

41071.  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 day specified pursuant to Section 41051 for which the amount or any portion thereof should have been returned until the date of payment.(Amended by Stats. 1985, Ch. 591, Sec. 28.)