reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 41012 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 1 - General Provisions and Definitions|Section 41012.

41012.  “Public telephone” means any coin-operated telephone provided by the serving telephone company accessible to the public.(Added by Stats. 1976, Ch. 443.)
CA Rev & Tax Code § 41013 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 1 - General Provisions and Definitions|Section 41013.

41013.  “Surcharge” means a tax levied by this state.(Added by Stats. 1976, Ch. 443.)
CA Rev & Tax Code § 41016.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 1 - General Provisions and Definitions|Section 41016.5.

41016.5.  (a) “VoIP service” means any service that satisfies the requirements set forth in paragraph (1) and (2).(1) Does all of the following:(A) Enables real-time, two-way voice communication that originates from and terminates to the user’s location using Internet Protocol (IP) or any successor protocol.(B) Requires a broadband connection from the user’s location.(C) Permits users, generally, to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network.(2) Does at least one of the following:(A) Requires Internet Protocol-compatible customer premises equipment (CPE).(B) When necessary, is converted to or from transmission control protocol (TCP)/IP by the service user’s service supplier before or after being switched by the public switched telephone network.(C) Is a service that the Federal Communications Commission (FCC) has affirmatively required to provide 911 service.(b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020), both of the following shall apply:(1) A VoIP service line does not include a direct inward dialing number, extension, or other similar feature that routes an inbound call and cannot provide direct access to the 911 emergency communications system.(2) The number of surcharges imposed shall not exceed the total number of concurrent outbound calls that can be placed to the emergency communications system at a single point of time.(c) This definition shall only apply to this part.(d) This section shall become operative on January 1, 2020.(Repealed (in Sec. 12) and added by Stats. 2019, Ch. 54, Sec. 13. (SB 96) Effective July 1, 2019. Section operative January 1, 2020, by its own provisions.)
CA Rev & Tax Code § 41019.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 1 - General Provisions and Definitions|Section 41019.5.

41019.5.  (a) It is the intent of the Legislature that telephone quality communication utilizing VoIP shall not be regulated by the enactment of Senate Bill 1040 of the 2007–08 Regular Session. The sole purpose of this act is to ensure that all forms of telephonic quality communications that connect to the “911” emergency system contribute to the State Emergency Telephone Number Account and that this act may not be used by a court or administrative body for any purpose other than to interpret and apply this part.(b) For purposes of this section only, “VoIP” means any service that:(1) Enables real-time or two-way voice communication that originates or terminates from the user’s location using IP or any successor protocol.(2) Uses a broadband connection from the user’s location, including any service that permits users, generally, to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network.(Added by Stats. 2008, Ch. 17, Sec. 6. Effective May 21, 2008.)
CA Rev & Tax Code § 41045 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 3 - Special Provisions and Exemptions|Section 41045.

41045.  The surcharges imposed by this part, other than the surcharge imposed pursuant to Section 41028, shall be collected insofar as practicable at the same time as, and along with, the charges made in accordance with regular billing practice of the service supplier.(Amended by Stats. 2021, Ch. 432, Sec. 63. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41046 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 3 - Special Provisions and Exemptions|Section 41046.

41046.  (a) There are exempt from the surcharge the following access lines and nonaccess line services:(1) Those lines supplying lifeline service.(2) Those lines connected to public telephones.(3) Those lines for which no charges are billed by a service supplier to a service user.(b) This section shall become operative on January 1, 2020.(Repealed (in Sec. 27) and added by Stats. 2019, Ch. 54, Sec. 28. (SB 96) Effective July 1, 2019. Section operative January 1, 2020, by its own provisions.)
CA Rev & Tax Code § 41049 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 3 - Special Provisions and Exemptions|Section 41049.

41049.  If an exemption is claimed by reason of the provisions of this part, and the service supplier or seller questions the validity of the claimed exemption, either the service supplier, seller, or the service user may request the department to issue a ruling as to the validity of the claimed exemption, accompanying the request with a statement showing the facts and basis for the claim. The department shall issue its ruling within 30 days of receipt of the request. Pending issuance of the ruling, the service supplier or seller shall not be obligated to collect the surcharge from the claimant.(Amended by Stats. 2021, Ch. 432, Sec. 64. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 43001 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 43001.

43001.  This part shall be known and may be cited as the Hazardous Substances Tax Law.(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
CA Rev & Tax Code § 43002 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 43002.

43002.  The collection and administration of the fees and taxes imposed by Chapter 6.5 (commencing with Section 25100) and Chapter 6.8 (commencing with Section 25300), respectively, of Division 20 of the Health and Safety Code, shall be governed by the definitions in those provisions, unless expressly superseded by the definitions contained in this part.(Amended by Stats. 1988, Ch. 1376, Sec. 14. Effective September 26, 1988.)
CA Rev & Tax Code § 43002.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 43002.3.

43002.3.  (a) For purposes of the collection of the fees specified in subdivision (a) of Section 25174 and the fee imposed pursuant to Section 25174.1 of the Health and Safety Code, a determination by the Department of Toxic Substances Control that a waste is nonhazardous shall be effective only for wastes disposed of, or submitted for disposal, commencing with the month during which the Department of Toxic Substances Control receives a completed application for that determination.(b) This section applies only to fees due through the June 2022 reporting period and earlier reporting periods.(c) This section shall become inoperative on July 1, 2022, and, as of January 1, 2023, is repealed.(Amended by Stats. 2021, Ch. 73, Sec. 82. (SB 158) Effective July 12, 2021. Inoperative July 1, 2022, by its own provisions. Repealed as of January 1, 2023, by its own provisions. See later operative version added by Sec. 83 of Stats. 2021, Ch. 73.)
CA Rev & Tax Code § 43002.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 43002.3.

43002.3.  (a) For purposes of the collection of the fees specified in subdivision (a) of Section 25174 of the Health and Safety Code, a determination by the Department of Toxic Substances Control that a waste is nonhazardous shall be effective only for wastes generated and handled commencing with the month during which the Department of Toxic Substances Control receives a completed application for that determination.(b) This section shall become operative on July 1, 2022, and shall apply to the fees due after the June 2022 reporting period, including the prepayments due following the reporting period and the fee due and payable following the reporting period.(Repealed (in Sec. 82) and added by Stats. 2021, Ch. 73, Sec. 83. (SB 158) Effective July 12, 2021. Operative July 1, 2022, by its own provisions.)
CA Rev & Tax Code § 43003 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 43003.

43003.  Except where the context otherwise requires, the definitions contained in this chapter shall govern the construction of this part.(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
CA Rev & Tax Code § 43004 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 43004.

43004.  The provisions of this part insofar as they are substantially the same as existing provisions of law relating to the same subject matter shall be construed as restatements and continuations and not as new enactments.(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
CA Rev & Tax Code § 43005 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 43005.

43005.  Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but all procedures taken shall conform to the provisions of this part as far as possible.(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
CA Rev & Tax Code § 43006 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 43006.

43006.  “Person” means an individual, trust, firm, joint stock company, business concern, corporation, including, but not limited to, a government corporation, partnership, limited liability company, and association. “Person” also includes any city, county, city and county, district, commission, the state or any department, agency, or political subdivision thereof, any interstate body, and the United States and its agencies and instrumentalities to the extent permitted by law.(Amended by Stats. 1994, Ch. 1200, Sec. 74. Effective September 30, 1994.)
CA Rev & Tax Code § 43007 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 43007.

43007.  “Board” means the State Board of Equalization.(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
CA Rev & Tax Code § 43008 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 43008.

43008.  Any fee administered and collected by the board pursuant to this part is a tax for purposes of this part.(Amended by Stats. 1986, Ch. 1506, Sec. 15. Effective September 30, 1986.)
CA Rev & Tax Code § 43008.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 43008.1.

43008.1.  Any surcharge administered and collected by the board pursuant to this part is considered a tax for purposes of this part.(Added by Stats. 1990, Ch. 1267, Sec. 15.)
CA Rev & Tax Code § 43009 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 43009.

43009.  “In this state” means within the exterior limits of the State of California and includes all territory within those limits owned by or ceded to the United States of America.(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
CA Rev & Tax Code § 43010 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 43010.

43010.  “Department” means the Department of Toxic Substances Control.(Amended by Stats. 1992, Ch. 852, Sec. 18. Effective September 22, 1992.)
CA Rev & Tax Code § 43010.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 43010.1.

43010.1.  Notwithstanding Section 43010, for purposes of the fees administered under Sections 43056 and 43057, “department” means the State Department of Health Services.(Amended by Stats. 1999, Ch. 941, Sec. 38. Effective January 1, 2000.)
CA Rev & Tax Code § 43011 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 43011.

43011.  “Director” means the Director of Toxic Substances Control.(Amended by Stats. 1992, Ch. 852, Sec. 20. Effective September 22, 1992.)
CA Rev & Tax Code § 43011.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 43011.1.

43011.1.  Notwithstanding Section 43011, for purposes of the fees administered under Sections 43056 and 43057, “director” means the State Director of Health Services.(Amended by Stats. 1999, Ch. 941, Sec. 39. Effective January 1, 2000.)
CA Rev & Tax Code § 43012 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 43012.

43012.  (a) For purposes of this part, “taxpayer” means a person liable for the payment of a fee or a tax specified in paragraph (1) of subdivision (a) of Section 25173.6 of the Health and Safety Code, paragraph (1) of subdivision (a) of Section 25174 of the Health and Safety Code, paragraph (1) of subdivision (a) of Section 25174.01 of the Health and Safety Code, or imposed by Section 105310 of the Health and Safety Code.(b) This section shall become operative on January 1, 2022, and shall apply to the fees due for the 2022 reporting period and thereafter.(Repealed (in Sec. 85) and added by Stats. 2021, Ch. 73, Sec. 86. (SB 158) Effective July 12, 2021. Operative January 1, 2022, by its own provisions.)
CA Rev & Tax Code § 43013 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 43013.

43013.  For purposes of this part, “feepayer” has the same meaning as taxpayer, as defined in Section 43012.(Added by Stats. 1991, Ch. 1123, Sec. 15. Effective October 14, 1991.)
CA Rev & Tax Code § 43551 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 7 - Disposition of Proceeds|Section 43551.

43551.  All taxes, interest, and penalties imposed and all amounts of tax required to be paid to the state pursuant to Sections 43051, 43053, and 43055, shall be paid to the board in the form of remittances payable to the State Board of Equalization of the State of California. The board shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Hazardous Waste Control Account.(Amended by Stats. 1998, Ch. 882, Sec. 13. Effective January 1, 1999.)
CA Rev & Tax Code § 43552 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 7 - Disposition of Proceeds|Section 43552.

43552.  All taxes, interest, and penalties imposed and all amounts of tax required to be paid to the state pursuant to Section 43054 shall be paid to the board in the form of remittances payable to the State Board of Equalization of the State of California. The board shall transmit the payments to the Treasurer for deposit in the State Treasury to the credit of the Toxic Substances Control Account.(Added by Stats. 1998, Ch. 882, Sec. 14. Effective January 1, 1999.)
CA Rev & Tax Code § 43553 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 7 - Disposition of Proceeds|Section 43553.

43553.  All taxes, interest, and penalties imposed on all amounts of tax required to be paid to the state pursuant to Section 43056 shall be paid to the board in the form of remittances payable to the State Board of Equalization. The board shall transmit the payments to the Treasurer to be deposited into the State Treasury to the credit of the Occupational Lead Poisoning Prevention Account.(Added by Stats. 1991, Ch. 798, Sec. 8.)
CA Rev & Tax Code § 43554 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 7 - Disposition of Proceeds|Section 43554.

43554.  All fees, interest, and penalties imposed and all amounts of fees required to be paid to the state pursuant to Section 43057 shall be paid to the board in the form of remittances payable to the Board of Equalization of the State of California. The board shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Childhood Lead Poisoning Prevention Fund.(Added by Stats. 1991, Ch. 799, Sec. 9.)
CA Rev & Tax Code § 43555 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 7 - Disposition of Proceeds|Section 43555.

43555.  Notwithstanding Section 43551, all amounts required to be paid to the state pursuant to Section 43051, 43053, 43054, and 43055 by the United States and its agencies and instrumentalities shall be paid to the board in the form of remittances payable to the State Board of Equalization of the State of California. The board shall transmit the payment to the Treasurer to be deposited into the State Treasury to the credit of the Federal Receipts Account, created pursuant to Section 25174.8 of the Health and Safety Code, and which may be expended by the department, upon appropriation by the Legislature, for those administrative purposes allowed by federal law.(Amended by Stats. 1994, Ch. 1223, Sec. 8. Effective January 1, 1995.)
CA Rev & Tax Code § 43602 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 8 - Violations|Section 43602.

43602.  Any person who refuses to furnish any return or report required to be made, or who refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor and subject to a fine in an amount not to exceed five hundred dollars ($500) for each offense.(Amended by Stats. 1982, Ch. 496, Sec. 43. Effective July 12, 1982.)
CA Rev & Tax Code § 43603 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 8 - Violations|Section 43603.

43603.  Any person who knowingly or willfully files a false tax return with the board, and any person who refuses to permit the board or any of its representatives to make any inspection or examination for which provision is made in this part, or who fails to keep records as prescribed by the board, or who fails to preserve such records for the inspection of the board for such time as the board deems necessary, or who alters, cancels, or obliterates entries in such records for the purpose of falsifying the records is guilty of a misdemeanor and shall be punished by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000), or by imprisonment in the county jail for not less than one month nor more than six months, or by both such fine and imprisonment.(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
CA Rev & Tax Code § 43604 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 8 - Violations|Section 43604.

43604.  Any person who willfully evades or attempts in any manner to evade or defeat the payment of the tax imposed by this part is guilty of a felony.(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
CA Rev & Tax Code § 43605 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 8 - Violations|Section 43605.

43605.  Every person convicted for a violation of any of the provisions of this part for which another penalty or punishment is not specifically provided for in this part is guilty of a misdemeanor and shall be punished by a fine of not more than five hundred dollars ($500) or by imprisonment in the county jail for not more than six months, or by both such fine and imprisonment.(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
CA Rev & Tax Code § 43606 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 8 - Violations|Section 43606.

43606.  Every person convicted of a felony for a violation of any of the provisions of this part for which another punishment is not specifically provided for in this part shall be punished by a fine of not more than five thousand dollars ($5,000), by imprisonment pursuant to subdivision (h) of Section 1170 of the Penal Code, or by both that fine and imprisonment.(Amended by Stats. 2011, Ch. 15, Sec. 584. (AB 109) Effective April 4, 2011. Operative October 1, 2011, by Sec. 636 of Ch. 15, as amended by Stats. 2011, Ch. 39, Sec. 68.)
CA Rev & Tax Code § 43607 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22 - HAZARDOUS SUBSTANCES TAX LAW|CHAPTER 8 - Violations|Section 43607.

43607.  Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense.(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
CA Rev & Tax Code § 45001 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 1 - General Provisions and Definitions|Section 45001.

45001.  This part shall be known, and may be cited, as the Integrated Waste Management Fee Law.(Amended by Stats. 1993, Ch. 656, Sec. 42. Effective October 1, 1993.)