reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 41123.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 6 - Collection of Tax|ARTICLE 2 - Notice to Withhold|Section 41123.5.

41123.5.  (a) The department may, by notice of levy served personally or by first-class mail, require all persons, other than a service supplier, having in their possession, or under their control, any payments, credits other than payments, or other personal property belonging to a service user or other person liable for any amount under this part to withhold from these credits or other personal property the amount of any surcharge, interest, or penalties due from the service user or other person, or the amount of any liability incurred by them under this part, and to transmit the amount withheld to the department at the time it may designate. The notice of levy shall have the same effect as a levy pursuant to a writ of execution except for the continuing effect of the levy, as provided in subdivision (b).(b) The person served shall continue to withhold pursuant to the notice of levy until the amount specified in the notice, including accrued interest, has been paid in full, until the notice is withdrawn, or until one year from the date the notice is received, whichever occurs first.(c) The amount required to be withheld is the lesser of the following:(1) The amount due stated on the notice.(2) The sum of both of the following:(A) The amount of the payments, credits other than payments, or personal property described above and under the person’s possession or control when the notice of levy is served on the person.(B) The amount of each payment that becomes due following service of the notice of levy on the person and prior to the expiration of the levy.(d) For the purposes of this section, the term “payments” does not include earnings as that term is defined in subdivision (a) of Section 706.011 of the Code of Civil Procedure or funds in a deposit account as defined in paragraph (29) of subdivision (a) of Section 9102 of the Commercial Code. The term “payments” does include any of the following:(1) Payments due for services of independent contractors, dividends, rents, royalties, residuals, patent rights, or mineral or other natural rights.(2) Payments or credits due or becoming due periodically as a result of an enforceable obligation to the service user or other person liable for the surcharge.(3) Any other payments or credits due or becoming due the service user or other person liable as the result of written or oral contracts for services or sales whether denominated as wages, salary, commission, bonus, or otherwise.(e) In the case of a financial institution, to be effective, the notice shall state the amount due from the service user and shall be delivered or mailed to the branch or office of the financial institution where the credits or other property is held, unless another branch or office is designated by the financial institution to receive the notice.(Amended by Stats. 2021, Ch. 432, Sec. 119. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41123.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 6 - Collection of Tax|ARTICLE 2 - Notice to Withhold|Section 41123.6.

41123.6.  (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the department determines upon receiving information from any person liable for any amount under this part that the person’s employer withheld earnings for surcharges pursuant to Section 41123.5 and failed to remit the withheld earnings to the department, the employer shall be liable for the amount not remitted. The department’s determination shall be based on payroll documents or other substantiating evidence furnished by the person liable for the surcharge.(b) Upon its determination, the department shall mail notice to the employer at its last known address that upon failure to remit the withheld earnings to the department within 15 days of the date of its notice to the employer, the employer shall be liable for that amount which was withheld and not remitted.(c) If the employer fails to remit the amount withheld to the department upon notice, that amount for which the employer is liable shall be determined, collected, and paid as though it were a surcharge deficiency. The amount may be assessed at any time prior to seven years from the first day that the unremitted amount, in the aggregate, was first withheld. Interest shall accrue on that amount from the first day that the unremitted amount, in the aggregate, was first withheld.(d) When the determination against the employer is final and due and payable, the person’s account shall be immediately credited with an amount equal to that determined amount as though it were a payment received by the department on the first date that the unremitted amount, in the aggregate, was first withheld by the employer.(e) Collection against the person liable for the surcharge is stayed for both the following amount and period:(1) An amount equal to the amount determined by the department under subdivision (a).(2) The earlier of the time the credit is applied to the person’s account pursuant to subdivision (d) or the determination against the employer is withdrawn or revised and the person is notified by the department thereof.(f) If under this section, an amount that was withheld and not remitted to the department is final and due and payable by the employer and credited to the person’s account, this remedy shall be the exclusive remedy for the person to recover that amount from the employer.(g) This section shall apply to determinations made by the department on or after the effective date of the act adding this section.(Amended by Stats. 2021, Ch. 432, Sec. 120. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41124 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 6 - Collection of Tax|ARTICLE 2.5 - Priority and Lien of Surcharge|Section 41124.

41124.  The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the following cases:(a) Whenever the person is insolvent.(b) Whenever the person makes a voluntary assignment of his or her assets.(c) Whenever the estate of the person in the hands of executors, administrators, or heirs is insufficient to pay all the debts due from the deceased.(d) Whenever the estate and effects of an absconding, concealed, or absent person required to pay any amount under this part are levied upon by process of law.This section does not give the state a preference over any lien or security interest which was recorded or perfected prior to the time when the state records or files its lien as provided in Section 7171 of the Government Code.The preference given to the state by this section shall be subordinate to the preferences given to claims for personal services by Sections 1204 and 1206 of the Code of Civil Procedure.(Added by Stats. 1982, Ch. 1589, Sec. 30.)
CA Rev & Tax Code § 41124.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 6 - Collection of Tax|ARTICLE 2.5 - Priority and Lien of Surcharge|Section 41124.1.

41124.1.  (a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in addition thereto, shall thereupon be a perfected and enforceable state tax lien. Such a lien is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code.(b) For the purpose of this section, amounts are “due and payable” on the following dates:(1) For amounts disclosed on a return received by the department before the date the return is delinquent, the date the return would have been delinquent.(2) For amounts disclosed on a return filed on or after the date the return is delinquent, the date the return is received by the department.(3) For all other amounts, the date the assessment is final.(Amended by Stats. 2021, Ch. 432, Sec. 121. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41125 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 6 - Collection of Tax|ARTICLE 3 - Warrant for Collection|Section 41125.

41125.  At any time within five years after any person is delinquent in the payment of any amount required to be paid under this part the department or its authorized representative may issue a warrant for the collection of any amount required to be paid to the state under this part. The warrant shall be directed to any sheriff or marshal and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy and a sale pursuant to a writ of execution.(Amended by Stats. 2021, Ch. 432, Sec. 122. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41126 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 6 - Collection of Tax|ARTICLE 3 - Warrant for Collection|Section 41126.

41126.  The department shall pay the sheriff or marshal upon the completion of that person’s services pursuant to a warrant, the same fees, commissions, and expenses for that person’s services as are provided by law for similar services pursuant to a writ of execution. The department, and not the court, shall approve the fees for publication in a newspaper.(Amended by Stats. 2021, Ch. 432, Sec. 123. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41127 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 6 - Collection of Tax|ARTICLE 3 - Warrant for Collection|Section 41127.

41127.  The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him by virtue of the warrant or in any other manner provided in this part for the collection of the surcharge.(Added by Stats. 1976, Ch. 443.)
CA Rev & Tax Code § 41127.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 6 - Collection of Tax|ARTICLE 4 - Miscellaneous|Section 41127.5.

41127.5.  The department shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a permit, license, or registration number under this part, the applicant furnishes to the department a written partnership agreement that provides that all business assets shall be held in the name of the partnership.(Amended by Stats. 2021, Ch. 432, Sec. 124. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41127.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 6 - Collection of Tax|ARTICLE 4 - Miscellaneous|Section 41127.6.

41127.6.  (a) The department may, in its discretion, enter into a written installment payment agreement with a person for the payment of any surcharges due, together with interest thereon and any applicable penalties, in installments over an agreed period. With mutual consent, the department and the taxpayer may alter or modify the agreement.(b) Upon failure of a person to fully comply with the terms of an installment payment agreement with the department, the department may terminate the agreement by mailing a notice of termination to the person. The notice shall include an explanation of the basis for the termination and inform the person of the person’s right to request an administrative review of the termination. Fifteen days after the mailing of the notice, the installment payment agreement shall be void, and the total amount of the surcharge, interest, and penalties due shall be immediately payable.(c) The department shall establish procedures for an administrative review for persons requesting that review whose installment payment agreements are terminated under subdivision (b). The collection of surcharges, interest, and penalties that are the subject of the terminated installment payment agreement may not be stayed during this administrative review process.(d) Subdivision (b) shall not apply to any case where the department finds collection of the surcharge to be in jeopardy.(e) Except in the case of fraud, if an installment payment agreement is entered into within 45 days from the date on which the department’s notice of determination or redetermination becomes final, and the person complies with the terms of the installment payment agreement, the department shall relieve the penalty imposed pursuant to Section 41090.(Amended by Stats. 2021, Ch. 432, Sec. 125. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41127.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 6 - Collection of Tax|ARTICLE 4 - Miscellaneous|Section 41127.7.

41127.7.  The department, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 41127.6 an annual statement setting forth the initial balance at the beginning of the year, the payments made during the year, and the remaining balance as of the end of the year.(Amended by Stats. 2021, Ch. 432, Sec. 126. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41127.8 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 6 - Collection of Tax|ARTICLE 4 - Miscellaneous|Section 41127.8.

41127.8.  (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of surcharge, interest, penalty, or other amount due and payable under this part. The collection cost recovery fee shall be in an amount less than or equal to the department’s costs for collection, as reasonably determined by the department. The collection cost recovery fee shall be imposed only if the department has mailed its demand notice, to that person for payment, that advises that continued failure to pay the amount due may result in collection action, including the imposition of a collection cost recovery fee.(b) Interest shall not accrue with respect to the collection cost recovery fee provided by this section.(c) The collection cost recovery fee imposed pursuant to this section shall be collected in the same manner as the collection of any other surcharge imposed by this part.(d) (1) If the department finds that a person’s failure to pay any amount under this part is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person shall be relieved of the collection cost recovery fee provided by this section.(2) Any person seeking to be relieved of the collection cost recovery fee shall file with the department a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief.(e) Subdivision (a) shall be operative with respect to a demand notice for payment which is mailed on or after January 1, 2011.(f) Collection cost recovery fee revenues shall be deposited in the same manner as revenues derived from any other surcharge imposed by this part.(Amended by Stats. 2021, Ch. 432, Sec. 127. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41128 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 1 - Regulations, Records and Reports|Section 41128.

41128.  The department 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 department shall not prescribe, adopt, or enforce any rule or regulation that has the effect, directly or indirectly, of altering the terms and conditions of service of a service supplier serving the general public, other than the imposition of the surcharge.(Amended by Stats. 2021, Ch. 432, Sec. 128. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41129 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 1 - Regulations, Records and Reports|Section 41129.

41129.  Every service supplier or seller in this state shall keep such records pertaining thereto in such form as the department may require.(Amended by Stats. 2019, Ch. 54, Sec. 35. (SB 96) Effective July 1, 2019.)
CA Rev & Tax Code § 41130 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 1 - Regulations, Records and Reports|Section 41130.

41130.  Upon proper notification to the service supplier or seller, the department or its authorized representative shall have the right to inspect and audit all records and returns of the service supplier or seller at all reasonable times.(Amended by Stats. 2019, Ch. 54, Sec. 36. (SB 96) Effective July 1, 2019.)
CA Rev & Tax Code § 41131 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 1 - Regulations, Records and Reports|Section 41131.

41131.  The department shall have full access to records of the Public Utilities Commission, and any political subdivision or public agency of this state that regulates, operates, or owns a public utility, which pertain to the furnishing of telephone communication services in this state.(Amended by Stats. 2021, Ch. 432, Sec. 129. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41132 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 1 - Regulations, Records and Reports|Section 41132.

41132.  (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 4 (commencing with Section 41050), or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly does either of the following, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned no more than one year, or both, together with the costs of prosecution:(1) Discloses any information furnished to him or her for, or in connection with, the preparation of the return.(2) Uses that information for any purpose other than to prepare, or assist in preparing, the return.(b) Subdivision (a) shall not apply to disclosure of information if that disclosure is made pursuant to the person’s consent or pursuant to a subpoena, court order, or other compulsory legal process.(Added by Stats. 2000, Ch. 1052, Sec. 54. Effective January 1, 2001.)
CA Rev & Tax Code § 41133 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 1 - Regulations, Records and Reports|Section 41133.

41133.  (a) The department shall determine which service supplier’s or seller’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its auditing resources and the maximum effectiveness of the program.(b) A service supplier or seller is not required to participate in the managed audit program.(Amended by Stats. 2021, Ch. 432, Sec. 130. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41133.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 1 - Regulations, Records and Reports|Section 41133.1.

41133.1.  A service supplier’s or seller’s account is eligible for the managed audit program only if the service supplier or seller meets all of the following criteria:(a) The service supplier’s or seller’s business involves few or no statutory exemptions.(b) The service supplier’s or seller’s business involves a single or small number of clearly defined taxability issues.(c) The service supplier or seller pays a surcharge pursuant to this part and agrees to participate in the managed audit program.(d) The service supplier or seller has the resources to comply with the managed audit instructions provided by the department.(Amended by Stats. 2021, Ch. 432, Sec. 131. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41133.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 1 - Regulations, Records and Reports|Section 41133.2.

41133.2.  (a) If the department selects a service supplier’s or seller’s account for a managed audit, all of the following apply:(1) The department shall identify all of the following:(A) The audit period covered by the managed audit.(B) The types of transactions covered by the managed audit.(C) The specific procedures that the service supplier or seller is to follow in determining any liability.(D) The records to be reviewed by the service supplier or seller.(E) The manner in which the types of transactions are to be scheduled for review.(F) The time period for completion of the managed audit.(G) The time period for the payment of the liability and interest.(H) Any other criteria that the department may require for completion of the managed audit.(2) The service supplier or seller shall:(A) Examine its records and returns to determine if it has any unreported surcharge liability for the audit period.(B) Make available to the department for verification all computations and records and returns examined pursuant to subparagraph (A).(b) The information provided by the service supplier or seller pursuant to paragraph (2) of subdivision (a) is the same information that is required for the completion of any other audit that the department may conduct.(Amended by Stats. 2021, Ch. 432, Sec. 132. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41133.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 1 - Regulations, Records and Reports|Section 41133.3.

41133.3.  This article does not limit the department’s authority to inspect and audit all records and returns of a service supplier or seller under Section 41130.(Amended by Stats. 2021, Ch. 432, Sec. 133. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41133.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 7 - Administration|ARTICLE 1 - Regulations, Records and Reports|Section 41133.4.

41133.4.  Upon completion of the managed audit and verification by the department, 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 department. If the requirements for the managed audit are not satisfied, the department may proceed to examine the records of the service supplier or seller in a manner to be determined by the department under law.(Amended by Stats. 2021, Ch. 432, Sec. 134. (SB 824) Effective January 1, 2022.)