reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 50140 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 50140.

50140.  (a) Except as provided in subdivision (b), the board shall not approve a refund three years after the due date of the payment for the period for which the overpayment was made, or, with respect to determinations made under Article 2 (commencing with Section 50113) of Chapter 3, after six months from the date the determinations have become final, or after six months from the date of overpayment, whichever period expires later, unless a claim therefor is filed with the board within that period. The board shall not approve a credit after the expiration of that period, unless a claim for credit is filed with the board within that period.(b) A refund may be approved by the board for any period for which a waiver is given under Section 50113.2 if a claim is filed with the board before the expiration of the period agreed upon.(c) Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded.(Amended by Stats. 2001, Ch. 543, Sec. 50. Effective January 1, 2002.)
CA Rev & Tax Code § 50140.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 50140.1.

50140.1.  (a) The limitation period specified in Section 50140 shall be suspended during any period of a person’s life that the person is financially disabled.(b) (1) For purposes of subdivision (a), a person is financially disabled if the person is unable to manage his or her financial affairs by reason of medically determinable physical or mental impairment of the person which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. A person shall not be considered to have an impairment unless proof of the existence thereof is furnished in the form and manner as the board may require.(2) A person shall not be treated as financially disabled during any period that the person’s spouse or any other person is authorized to act on behalf of the person in financial matters.(c) This section applies to a period of disability commencing before, on, or after the effective date of the act adding this section, but does not apply to any claim for refund that (without regard to this section) is barred by the operation or rule of law, including res judicata, as of the effective date of the act adding this section.(Added by Stats. 2000, Ch. 1052, Sec. 85. Effective January 1, 2001.)
CA Rev & Tax Code § 50140.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 50140.2.

50140.2.  Notwithstanding Section 50140, a refund of an overpayment of any fee, penalty, or interest collected by the board by means of levy, through the use of liens, or by other enforcement procedures, shall be approved if a claim for a refund is filed within three years of the date of an overpayment.(Added by Stats. 2006, Ch. 364, Sec. 31. Effective January 1, 2007.)
CA Rev & Tax Code § 50140.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 50140.3.

50140.3.  (a) A claim for refund that is otherwise valid under Section 50140 that is made in the case in which the amount of fee determined has not been paid in full shall be deemed to be a timely filed claim for refund with respect to all subsequent payments applied to that determination.(b) For purposes of this section, “amount of fee determined” means an amount of fee, interest, or penalty, with respect to a single determination made under Article 2 (commencing with Section 50113) or Article 4 (commencing with Section 50120.1) of Chapter 3.(c) This section shall apply to all claims for refund on or after the effective date of the act adding this section.(Added by Stats. 2016, Ch. 98, Sec. 10. (AB 1856) Effective January 1, 2017.)
CA Rev & Tax Code § 50141 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 50141.

50141.  The failure of a person to file a claim within the time prescribed in this article constitutes a waiver of all demands against the state on account of the overpayment.(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
CA Rev & Tax Code § 50142 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 50142.

50142.  Within 30 days after disallowing any claim, in whole or in part, the board shall serve written notice of its action on the claimant pursuant to Section 50113.(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
CA Rev & Tax Code § 50142.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 50142.1.

50142.1.  Interest shall be computed, allowed, and paid upon any overpayment of any amount of fee at the modified adjusted rate per month established pursuant to Section 6591.5, from the 26th day of the calendar month following the period during which the overpayment was made. In addition, a refund or credit shall be made of any interest imposed upon the claimant with respect to the amount being refunded or credited.The interest shall be paid as follows:(a) In the case of a refund, to the 25th day of the calendar month following the date upon which the claimant, if he or she has not already filed a claim, is notified by the board that a claim may be filed or the date upon which the claim is approved by the board, whichever date is earlier.(b) In the case of a credit, to the same date as that to which interest is computed on the fee or amount against which the credit is applied.(Amended by Stats. 1997, Ch. 620, Sec. 17. Effective January 1, 1998.)
CA Rev & Tax Code § 50142.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 50142.2.

50142.2.  (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.(b) If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim.(Added by Stats. 1998, Ch. 420, Sec. 13. Effective January 1, 1999.)
CA Rev & Tax Code § 50143 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 50143.

50143.  No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this state or against any office of the state to prevent or enjoin the collection of any fee sought to be collected.(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
CA Rev & Tax Code § 50144 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 50144.

50144.  No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected unless a claim for refund or credit has been filed in accordance with this chapter.(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
CA Rev & Tax Code § 50145 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 50145.

50145.  Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board, on the grounds set forth in the claim, in a court of competent jurisdiction in the County of Sacramento for the recovery of the whole, or any part of, the amount with respect to which the claim has been disallowed.(Amended by Stats. 2006, Ch. 538, Sec. 637. Effective January 1, 2007.)
CA Rev & Tax Code § 50146 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 50146.

50146.  If the board fails to mail a notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the board, consider the claim disallowed and may bring an action against the board on the grounds set forth in the claim for the recovery of the whole, or any part of, the amount claimed as an overpayment.(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
CA Rev & Tax Code § 50147 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 50147.

50147.  A person’s failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the state on account of any alleged overpayments.(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
CA Rev & Tax Code § 50148 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 50148.

50148.  If a judgment made pursuant to Section 50145 is rendered for the plaintiff, the amount of the judgment shall first be credited on any fees due from the plaintiff, and the balance shall be refunded to the plaintiff.(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
CA Rev & Tax Code § 50148.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 50148.1.

50148.1.  In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the board.(Added by Stats. 1990, Ch. 1366, Sec. 70. Effective September 27, 1990.)
CA Rev & Tax Code § 50149 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 50149.

50149.  (a) A judgment made pursuant to Section 50145 shall not be rendered in favor of the plaintiff in any action brought against the board to recover any fee paid when the action is brought by or in the name of an assignee of the fee payer paying the tax or by any person other than the person who has paid the fee. (b) For purposes of this section, “assignee” does not include a person who has acquired the business of the fee payer which gave rise to the fees and who is thereby a successor in interest to the fee payer.(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
CA Rev & Tax Code § 50150 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Recovery of Erroneous Refunds|Section 50150.

50150.  (a) The Controller may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action brought in a court of competent jurisdiction in the County of Sacramento in the name of the people of the State of California.(b) As an alternative to subdivision (a), the board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed. In recovering any erroneous refund or credit, the board may, in its discretion, issue a deficiency determination in accordance with Article 2 (commencing with Section 50113) or Article 4 (commencing with Section 50120.1) of Chapter 3. Except in the case of fraud, the deficiency determination shall be made by the board within three years from the date of the Controller’s warrant or date of credit.(Amended by Stats. 1998, Ch. 609, Sec. 48. Effective January 1, 1999.)
CA Rev & Tax Code § 50150.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Recovery of Erroneous Refunds|Section 50150.1.

50150.1.  In any action brought pursuant to subdivision (a) of Section 50150, the court may, with the consent of the Attorney General, order a change in the place of trial.(Added by Stats. 1998, Ch. 609, Sec. 49. Effective January 1, 1999.)
CA Rev & Tax Code § 50150.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Recovery of Erroneous Refunds|Section 50150.2.

50150.2.  The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 50150, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals shall apply to the proceedings.(Added by Stats. 1998, Ch. 609, Sec. 50. Effective January 1, 1999.)
CA Rev & Tax Code § 50150.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Recovery of Erroneous Refunds|Section 50150.5.

50150.5.  (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of fees nor any party related to that person has in any way caused an erroneous refund for which an action for recovery is provided under Section 50150, no interest shall be imposed on the amount of that erroneous refund until 30 days after the date on which the board mails a notice of determination for repayment of the erroneous refund to the person. The act of filing a claim for refund shall not be considered as causing the erroneous refund.(b) This section shall be operative for any action for recovery under Section 50150 on or after January 1, 2000.(Added by Stats. 1999, Ch. 929, Sec. 69. Effective January 1, 2000.)
CA Rev & Tax Code § 50151 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 4 - Cancellations|Section 50151.

50151.  (a) If any amount has been illegally determined, the board shall certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made and authorize the cancellation of the amount upon the records of the board.(b) Any proposed determination by the board that is in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days prior to the effective date of that determination.(Amended by Stats. 1995, Ch. 555, Sec. 66. Effective January 1, 1996.)
CA Rev & Tax Code § 50152 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 50152.

50152.  The board shall enforce this part and may adopt, and enforce rules and regulations relating to the administration and enforcement of this part.(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
CA Rev & Tax Code § 50153 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 50153.

50153.  The board may examine the books and records of any feepayer, or the books and records of any person who is not a feepayer but operates an underground storage tank in a manner that may result in a fee liability being assessed against a feepayer, as it may determine to be necessary in carrying out this part.(Amended by Stats. 1994, Ch. 1223, Sec. 11. Effective January 1, 1995.)
CA Rev & Tax Code § 50154 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 50154.

50154.  The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties under this part.(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
CA Rev & Tax Code § 50155 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 50155.

50155.  A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service is prima facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing or personal service in accordance with any requirement of this part for the giving of a notice. Unless otherwise specifically required, any notice provided by this part to be mailed or served may be given either by mailing or by personal service in the manner provided for giving notice of a deficiency determination.(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
CA Rev & Tax Code § 50155.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 50155.5.

50155.5.  (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 3 (commencing with Section 50109), 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. 86. Effective January 1, 2001.)
CA Rev & Tax Code § 50155.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 50155.6.

50155.6.  (a) The board shall determine which feepayer’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 feepayer is not required to participate in the managed audit program.(Added by Stats. 2014, Ch. 105, Sec. 46. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 50155.6.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 50155.6.1.

50155.6.1.  A feepayer’s account is eligible for the managed audit program only if the feepayer meets all of the following criteria:(a) The feepayer’s business or activities involve few or no statutory exemptions.(b) The feepayer’s business or activities involve a single or small number of clearly defined taxability or liability issues.(c) The feepayer is subject to the fee imposed pursuant to Section 25299.41 of the Health and Safety Code and agrees to participate in the managed audit program.(d) The feepayer has the resources to comply with the managed audit instructions provided by the board.(Added by Stats. 2014, Ch. 105, Sec. 47. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 50155.6.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 50155.6.2.

50155.6.2.  (a) If the board selects a feepayer’s account for a managed audit, all of the following apply:(1) The board shall identify all of the following:(A) The audit period covered by the managed audit.(B) The types of transactions or activities covered by the managed audit.(C) The specific procedures that the feepayer is to follow in determining any liability.(D) The records to be reviewed by the feepayer.(E) The manner in which the types of transactions or activities 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 board may require for completion of the managed audit.(2) The feepayer shall:(A) Examine its books and records to determine if it has any unreported liability for the audit period.(B) Make available to the board for verification all computations and books and records examined pursuant to subparagraph (A).(b) The information provided by the feepayer pursuant to paragraph (2) of subdivision (a) is the same information that is required for the completion of any other audit that the board may conduct.(Added by Stats. 2014, Ch. 105, Sec. 48. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 50155.6.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 6 - Administration|ARTICLE 1 - Administration|Section 50155.6.3.

50155.6.3.  Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 50153.(Added by Stats. 2014, Ch. 105, Sec. 49. (AB 2009) Effective January 1, 2015.)