reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 37 (2021)
2021 California Code|Revenue and Taxation Code - RTC|GENERAL PROVISIONS|Section 37.

37.  Notwithstanding any other provision of law, all interest and penalties owing due to late payment of supplemental unsecured property tax levies shall be canceled, if such payment is made by December 31, 1981.Notwithstanding any other provision of law, all interest and penalties owing on the readjusted amount of any other tax resulting from supplemental unsecured property tax levies shall be canceled, if the payment of such readjusted tax is made by December 31, 1981.As used in this section, “supplemental unsecured property tax levies” shall mean that amount of property tax levied by any city, county, city and county, and special district which is attributable to that portion of the property tax rate levied on the unsecured roll for the 1978–79 tax year, less the rate for voter-approved indebtedness, which is in excess of four dollars ($4) per one hundred dollars ($100) of assessed value.As used in this section, “the readjusted amount of any other tax resulting from supplemental unsecured property tax levies” shall mean the difference in any other tax levy between the amount that would have been levied had Article XIII A applied to the 1978–79 unsecured property tax roll and the amount levied using the 1977–78 secured roll property tax rate.(Added by Stats. 1981, Ch. 242, Sec. 3. Effective July 21, 1981.)
CA Rev & Tax Code § 38 (2021)
2021 California Code|Revenue and Taxation Code - RTC|GENERAL PROVISIONS|Section 38.

38.  (a) The Legislative Analyst shall submit a report to the Legislature regarding the possible consolidation of the remittance processing and cashiering functions and the mail processing operations, of the Franchise Tax Board, the State Board of Equalization, and the Employment Development Department.(b) The Franchise Tax Board, the State Board of Equalization, and the Employment Development Department shall provide the Legislative Analyst all data and information that the Legislative Analyst identifies as necessary for completing the report and shall assist the Legislative Analyst in the preparation of the report. The information provided to the Legislative Analyst shall include, but not be limited to, an evaluation of the short- and long-term fiscal and budgetary advantages and disadvantages that would result from the proposed consolidation of the remittance processing and cashiering functions and the mail processing functions of, the Franchise Tax Board, the State Board of Equalization, and the Employment Development Department. Any data and information requested by the Legislative Analyst shall be submitted on or before July 1, 2004.(c) The purpose of the report required by this section is to determine, to the extent possible and based on available information and reasonable assumptions, if there are any benefits to the consolidation of the management and control of these operations based on all of the following criteria:(1) The elimination of duplicative functions and fragmented responsibilities.(2) Increased operational efficiencies due to the use of improved technologies and economies of scale.(3) Additional interest earnings for the state.(d) For purposes of this section, “remittance processing and cashiering” means receiving, batching, balancing, and depositing remittances.(e) The Legislative Analyst shall provide to the Legislature its report and any recommendations and considerations with regard to the possible consolidation of these functions by November 1, 2004.(Added by Stats. 2003, Ch. 569, Sec. 1. Effective January 1, 2004.)
CA Rev & Tax Code § 38.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|GENERAL PROVISIONS|Section 38.7.

38.7.  (a) On or before January 1, 2016, the Legislative Analyst’s Office shall provide to the Assembly Committee on Revenue and Taxation, the Senate Committee on Governance and Finance, and the public a report evaluating the economic effects and administration of the tax credits allowed pursuant to Sections 6902.5, 17053.85, and 23685. In researching the reports, the Legislative Analyst’s Office may do all of the following:(1) Request and receive all information provided to the California Film Commission pursuant to subdivision (g) of Sections 17053.85 and 23685.(2) Request and receive all information provided to the Franchise Tax Board relating to the sale or assignment of credits pursuant to subdivision (c) of Sections 17053.85 and 23685.(3) Request and receive all information provided to the board pursuant to subdivisions (c) and (g) of Section 6902.5.(b) The California Film Commission, the board, the Franchise Tax Board, the Employment Development Department, and all other relevant state agencies shall provide additional information, as specified by the Legislative Analyst’s Office, as needed to research the reports required by this section.(c) (1) The information received by the Legislative Analyst’s Office pursuant to this section shall be considered confidential taxpayer information subject to Sections 7056, 7056.5, and 19542 of this code and Section 1094 of the Unemployment Insurance Code, and shall be subject to the appropriate confidentiality requirements of the participating state agency.(2) The Legislative Analyst’s Office may publish statistics in conjunction with the reports required by this section that are derived from information provided to the Legislative Analyst’s Office pursuant to this section if the published statistics are classified to prevent the identification of particular taxpayers, reports, and tax returns and the publication of the percentage of dividends paid by a corporation that is deductible by the recipient under Part 11 (commencing with Section 23001) of Division 2.(Added by Stats. 2012, Ch. 840, Sec. 1. (SB 1197) Effective September 30, 2012. See similar section added by Stats. 2012, Ch. 841.)
CA Rev & Tax Code § 38.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|GENERAL PROVISIONS|Section 38.7.

38.7.  (a) On or before January 1, 2016, the Legislative Analyst’s Office shall provide to the Assembly Committee on Revenue and Taxation, the Senate Committee on Governance and Finance, and the public a report evaluating the economic effects and administration of the tax credits allowed pursuant to Sections 6902.5, 17053.85, and 23685. In researching the reports, the Legislative Analyst’s Office may do all of the following:(1) Request and receive all information provided to the California Film Commission pursuant to subdivision (g) of Sections 17053.85 and 23685.(2) Request and receive all information provided to the Franchise Tax Board relating to the sale or assignment of credits pursuant to subdivision (c) of Sections 17053.85 and 23685.(3) Request and receive all information provided to the board pursuant to subdivisions (c) and (g) of Section 6902.5.(b) The California Film Commission, the board, the Franchise Tax Board, the Employment Development Department, and all other relevant state agencies shall provide additional information, as specified by the Legislative Analyst’s Office, as needed to research the reports required by this section.(c) (1) The information received by the Legislative Analyst’s Office pursuant to this section shall be considered confidential taxpayer information subject to Sections 7056, 7056.5, and 19542 of this code and Section 1094 of the Unemployment Insurance Code, and shall be subject to the appropriate confidentiality requirements of the participating state agency.(2) The Legislative Analyst’s Office may publish statistics in conjunction with the reports required by this section that are derived from information provided to the Legislative Analyst’s Office pursuant to this section if the published statistics are classified to prevent the identification of particular taxpayers, reports, and tax returns and the publication of the percentage of dividends paid by a corporation that is deductible by the recipient under Part 11 (commencing with Section 23001) of Division 2.(Added by Stats. 2012, Ch. 841, Sec. 1. (AB 2026) Effective September 30, 2012.)
CA Rev & Tax Code § 38.10 (2021)
2021 California Code|Revenue and Taxation Code - RTC|GENERAL PROVISIONS|Section 38.10.

38.10.  (a) The Legislative Analyst shall, on an annual basis beginning January 1, 2021, collaborate with the California Tax Credit Allocation Committee and the Office of Historic Preservation to review the effectiveness of the tax credits allowed by Sections 17053.91 and 23691. The review shall include, but is not limited to, an analysis of the demand for the tax credit, the types and uses of projects receiving the tax credit, the jobs created by the use of the tax credits, and the economic impact of the tax credits.(b) This section shall remain in effect only until January 1, 2027, and as of that date is repealed.(Amended by Stats. 2021, Ch. 82, Sec. 1. (AB 150) Effective July 16, 2021. Repealed as of January 1, 2027, by its own provisions.)
CA Rev & Tax Code § 40 (2021)
2021 California Code|Revenue and Taxation Code - RTC|GENERAL PROVISIONS|Section 40.

40.  (a) (1) The board shall publish on its Internet Web site a written formal opinion, a written memorandum opinion, or a written summary decision for each decision of the board in which the amount in controversy is five hundred thousand dollars ($500,000) or more, within 120 days of the date upon which the board rendered its decision.(2) A decision of the board shall not include consent calendar actions taken by the board.(b) Each formal opinion, memorandum opinion, and summary decision as described in subdivision (a) shall include all of the following:(1) Findings of fact.(2) The legal issue or issues presented.(3) Applicable law.(4) Analysis.(5) Disposition.(6) Names of adopting board members.(c) (1) A board member may submit a dissenting opinion setting forth his or her rationale for disagreeing with the memorandum opinion or formal opinion. (2) A board member may submit a concurring opinion setting forth the board member’s rationale for agreeing with the result reached in the memorandum opinion or formal opinion, if different than the rationale set forth in the memorandum opinion or formal opinion. (3) A dissenting opinion and a concurring opinion shall be published in the same manner as prescribed in subdivision (a) for a formal opinion or memorandum opinion. (d) A formal opinion or memorandum opinion adopted by the board may be cited as precedent in any matter or proceeding before the board, unless the opinion has been depublished, overruled, or superseded. A summary decision may not be cited as precedent in any matter or proceeding before the board. (Added by Stats. 2012, Ch. 788, Sec. 1. (AB 2323) Effective January 1, 2013.)
CA Rev & Tax Code § 41 (2021)
2021 California Code|Revenue and Taxation Code - RTC|GENERAL PROVISIONS|Section 41.

41.  (a) Notwithstanding any other law, any bill, introduced on or after January 1, 2020, that would authorize a new tax expenditure under Part 10 (commencing with Section 17001) of Division 2, Part 11 (commencing with Section 23001) of Division 2, or both, or that would authorize an exemption from the taxes imposed by Part 1 (commencing with Section 6001) of Division 2, shall contain all of the following: (1) Specific goals, purposes, and objectives that the tax expenditure will achieve.(2) Detailed performance indicators for the Legislature to use when measuring whether the tax expenditure meets the goals, purposes, and objectives stated in the bill.(3) Data collection requirements to enable the Legislature to determine whether the tax expenditure is meeting, failing to meet, or exceeding those specific goals, purposes, and objectives. The requirements shall include the specific data and baseline measurements to be collected and remitted in each year the tax expenditure is in effect, in order for the Legislature to measure the change in performance indicators, and the specific taxpayers, state agencies, or other entities required to collect and remit data.(b) For purposes of this section, “tax expenditure” means a credit, deduction, exclusion, exemption, or any other tax benefit as provided for by the state. (c) Taxpayer information collected pursuant to this section is subject to Sections 7056.5 and 19542. (Repealed (in Sec. 1) and added by Stats. 2019, Ch. 743, Sec. 2. (AB 263) Effective January 1, 2020.)
CA St & Hwy Code § 1 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 1.

1.  This act shall be known as the Streets and Highways Code.(Enacted by Stats. 1935, Ch. 29.)
CA St & Hwy Code § 2 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 2.

2.  The provisions of this code, in so far as they are substantially the same as existing statutory provisions relating to the same subject matter, shall be construed as restatements and continuations thereof and not as new enactments.(Enacted by Stats. 1935, Ch. 29.)
CA St & Hwy Code § 5 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 5.

5.  Unless the particular provision or the context otherwise requires, the definitions, rules of construction, and general provisions hereinafter set forth shall govern the construction of this code.(Enacted by Stats. 1935, Ch. 29.)
CA St & Hwy Code § 6 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 6.

6.  Division, part, chapter, article, and section headings contained herein shall not be deemed to govern, limit, modify or in any manner affect the scope, meaning or intent of the provisions of any division, part, chapter, article or section hereof.(Enacted by Stats. 1935, Ch. 29.)
CA St & Hwy Code § 7 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 7.

7.  Whenever any power or authority is given to, or any duty is imposed upon, any person by any provision of this code it may be exercised or performed by any deputy or person authorized by him unless it is expressly provided that it shall be exercised in person.(Enacted by Stats. 1935, Ch. 29.)
CA St & Hwy Code § 8 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 8.

8.  Whenever any notice, report, petition, permit, statement or record is required by this code, it shall be made in writing in the English language.(Enacted by Stats. 1935, Ch. 29.)
CA St & Hwy Code § 9 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 9.

9.  Whenever any reference is made to any portion of this code or of any other law, such reference shall apply to all amendments and additions thereto.(Enacted by Stats. 1935, Ch. 29.)
CA St & Hwy Code § 10 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 10.

10.  “Section” means a section of this code unless some other statute is specifically mentioned.(Enacted by Stats. 1935, Ch. 29.)
CA St & Hwy Code § 11 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 11.

11.  The present tense includes the past and future tenses; and the future, the present.(Enacted by Stats. 1935, Ch. 29.)
CA St & Hwy Code § 12 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 12.

12.  The masculine gender includes the feminine and neuter.(Enacted by Stats. 1935, Ch. 29.)
CA St & Hwy Code § 12.2 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 12.2.

12.2.  “Spouse” includes “registered domestic partner,” as required by Section 297.5 of the Family Code.(Added by Stats. 2016, Ch. 50, Sec. 113. (SB 1005) Effective January 1, 2017.)
CA St & Hwy Code § 13 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 13.

13.  The singular number includes the plural, and the plural the singular.(Enacted by Stats. 1935, Ch. 29.)
CA St & Hwy Code § 14 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 14.

14.  “County” includes “city and county.”(Enacted by Stats. 1935, Ch. 29.)
CA St & Hwy Code § 15 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 15.

15.  “City” includes “city and county” and “incorporated town.”(Enacted by Stats. 1935, Ch. 29.)
CA St & Hwy Code § 16 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 16.

16.  “Shall” is mandatory and “may” is permissive.(Enacted by Stats. 1935, Ch. 29.)
CA St & Hwy Code § 17 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 17.

17.  “Oath” includes affirmation.(Enacted by Stats. 1935, Ch. 29.)
CA St & Hwy Code § 18 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 18.

18.  “Signature” or “subscription” includes mark when the signer or subscriber can not write, such signer’s or subscriber’s name being written near the mark by a witness who writes his own name near the signer’s or subscriber’s name; but a signature or subscription by mark can be acknowledged or can serve as a signature or subscription to a sworn statement only when two witnesses so sign their own names thereto.(Enacted by Stats. 1935, Ch. 29.)
CA St & Hwy Code § 19 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 19.

19.  “Person” means any person, firm, partnership, association, corporation, organization, limited liability company, or business trust.(Amended by Stats. 1994, Ch. 1010, Sec. 224. Effective January 1, 1995.)
CA St & Hwy Code § 20 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 20.

20.  “Department” means the Department of Transportation of this state.Any reference in any law or regulation to the Department of Public Works shall be deemed to refer to the Department of Transportation.(Amended by Stats. 1972, Ch. 1253.)
CA St & Hwy Code § 21 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 21.

21.  “Director” means the director of the department.(Enacted by Stats. 1935, Ch. 29.)
CA St & Hwy Code § 22 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 22.

22.  Unless the particular provision or the context otherwise requires, “commission” means the California Transportation Commission.Any reference in any law or regulation to the California Highway Commission shall be deemed to refer to the California Transportation Commission.(Amended by Stats. 1980, Ch. 777, Sec. 1.)
CA St & Hwy Code § 22.5 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 22.5.

22.5.  Whenever the term “Business, Transportation and Housing Agency” appears within the Streets and Highways Code, it shall refer to the Transportation Agency, and whenever the term “Secretary of Business, Transportation and Housing” appears within the Streets and Highways Code, it shall refer to the Secretary of Transportation.(Added by Stats. 2013, Ch. 352, Sec. 515. (AB 1317) Effective September 26, 2013. Operative July 1, 2013, by Sec. 543 of Ch. 352.)
CA St & Hwy Code § 23 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 23.

23.  As used in this code, unless the particular provision or the context otherwise requires, “highway” includes bridges, culverts, curbs, drains, and all works incidental to highway construction, improvement, and maintenance.(Enacted by Stats. 1935, Ch. 29.)
CA St & Hwy Code § 23.5 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 23.5.

23.5.  “Freeway” means a highway in respect to which the owners of abutting lands have no right or easement of access to or from their abutting lands or in respect to which such owners have only limited or restricted right or easement of access. If, in the judgment of the commission or the director, the public interest would be advanced thereby, a freeway, as defined herein, may be denominated a “controlled access highway”. In all other respects, the “controlled access highway” shall be subject to all provisions of this code pertaining to freeways.(Amended by Stats. 1980, Ch. 777, Sec. 2.)
CA St & Hwy Code § 24 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 24.

24.  As used in this code, “State highway” means any highway which is acquired, laid out, constructed, improved or maintained as a State highway pursuant to constitutional or legislative authorization.(Enacted by Stats. 1935, Ch. 29.)
CA St & Hwy Code § 25 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 25.

25.  As used in this code, “county highway” means any highway which is:(a) Laid out or constructed as such by the county.(b) Laid out or constructed by others and dedicated or abandoned to or acquired by the county.(c) Made a county highway in any action for the partition of real property.(d) Made a county highway pursuant to law.(Enacted by Stats. 1935, Ch. 29.)
CA St & Hwy Code § 26 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 26.

26.  As used in the general provisions and in Divisions 1 (commencing with Section 50), 2 (commencing with Section 900), and 2.5 (commencing with Section 1800), unless the context or a specific provision otherwise requires, “acquire,” or any of its variants, when used with reference to real property or any interest therein, includes, but is not limited to, both of the following:(a) Taking by condemnation, purchase, or lease.(b) Receiving by donation or dedication.(Amended by Stats. 1986, Ch. 780, Sec. 1.)
CA St & Hwy Code § 27 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 27.

27.  As used in the general provisions and in Divisions 1 (commencing with Section 50), 2 (commencing with Section 900), and 2.5 (commencing with Section 1800), “maintenance” includes any of the following:(a) The preservation and keeping of rights-of-way, and each type of roadway, structure, safety convenience or device, planting, illumination equipment, and other facility, in the safe and usable condition to which it has been improved or constructed, but does not include reconstruction or other improvement.(b) Operation of special safety conveniences and devices, and illuminating equipment.(c) The special or emergency maintenance or repair necessitated by accidents or by storms or other weather conditions, slides, settlements, or other unusual or unexpected damage to a roadway, structure, or facility.The degree and type of maintenance for each highway, or portion thereof, shall be determined in the discretion of the authorities charged with the maintenance thereof, taking into consideration traffic requirements and moneys available therefor.(Amended by Stats. 1986, Ch. 780, Sec. 2.)
CA St & Hwy Code § 28 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 28.

28.  If any provision of this code, or the application thereof to any person or circumstance, is held invalid, the remainder of the code, or the application of such provision to other persons or circumstances, shall not be affected thereby.(Enacted by Stats. 1935, Ch. 29.)
CA St & Hwy Code § 29 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 29.

29.  “Construction” includes:(a) Acquisition of rights-of-way and material sites and the payment of damage claims under Section 14 of Article I of the Constitution.(b) Construction.(c) Reconstruction.(d) Replacement.(e) Any improvement excepting maintenance as defined in Section 27.(f) Such improvements, without being limited thereto, may include, where capital outlay is required, provision for special safety conveniences and devices, roadside planting and weed control, and such illumination of streets, roads, highways, and bridges as in the judgment of the body authorized to expend such funds is required for the safety of persons using the same.(Amended by Stats. 1959, Ch. 113.)
CA St & Hwy Code § 30 (2021)
2021 California Code|Streets and Highways Code - SHC|GENERAL PROVISIONS|Section 30.

30.  “State Highway Account” means the State Highway Account in the State Transportation Fund.(Added by Stats. 1980, Ch. 777, Sec. 3.)