reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 40155 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 6 - Collection of Surcharge|ARTICLE 2 - Notice to Withhold|Section 40155.

40155.  (a) The board may, by notice of levy served personally or by first-class mail, require all persons having in their possession, or under their control, any payments, credits other than payments, or other personal property belonging to a consumer 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 consumer or other person, or the amount of any liability incurred by them under this part, and to transmit the amount withheld to the board 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levy until the amount specified in the notice, including accrued interest, has been paid in full, until the notice is withdrawn, or until one year from the date the notice is received, whichever occurs first.(c) The amount required to be withheld is the lesser of the following:(1) The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 consumer or other person liable for the surcharge.(3) Any other payments or credits due or becoming due the consumer 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 consumer 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. 1999, Ch. 991, Sec. 65. Effective January 1, 2000. Operative July 1, 2001, by Sec. 75 of Ch. 991.)
CA Rev & Tax Code § 40156 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 6 - Collection of Surcharge|ARTICLE 2 - Notice to Withhold|Section 40156.

40156.  (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 board determines upon receiving information from a user or other person liable for any amount under this part that the person’s employer withheld earnings for taxes pursuant to Section 40155 and failed to remit the withheld earnings to the board, the employer shall be liable for the amount not remitted. The board’s determination shall be based on payroll documents or other substantiating evidence furnished by the person liable for the tax.(b) Upon its determination, the board shall mail notice to the employer at its last known address that upon failure to remit the withheld earnings to the board 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 board upon notice, that amount for which the employer is liable shall be determined, collected, and paid as though it were a tax 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 board 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 tax is stayed for both the following amount and period:(1) An amount equal to the amount determined by the board 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 board thereof.(f) If under this section an amount that was withheld and not remitted to the board 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 board on or after the effective date of the act adding this section.(Added by Stats. 2000, Ch. 1052, Sec. 43. Effective January 1, 2001.)
CA Rev & Tax Code § 40157 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 6 - Collection of Surcharge|ARTICLE 2.5 - Priority and Lien of Surcharge|Section 40157.

40157.  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. 28.)
CA Rev & Tax Code § 40158 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 6 - Collection of Surcharge|ARTICLE 2.5 - Priority and Lien of Surcharge|Section 40158.

40158.  (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 board 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 board.(3) For all other amounts, the date the assessment is final.(Added by Stats. 1982, Ch. 1589, Sec. 28.)
CA Rev & Tax Code § 40161 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 6 - Collection of Surcharge|ARTICLE 3 - Warrant for Collection|Section 40161.

40161.  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 board 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. 1996, Ch. 872, Sec. 159. Effective January 1, 1997.)
CA Rev & Tax Code § 40162 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 6 - Collection of Surcharge|ARTICLE 3 - Warrant for Collection|Section 40162.

40162.  The board shall pay the sheriff or marshal, upon the completion of his or her services pursuant to a warrant, the same fees, commissions, and expenses for his or her services as are provided by law for similar services pursuant to a writ of execution. The board, and not the court, shall approve the fees for publication in a newspaper.(Amended by Stats. 1996, Ch. 872, Sec. 160. Effective January 1, 1997.)
CA Rev & Tax Code § 40163 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 6 - Collection of Surcharge|ARTICLE 3 - Warrant for Collection|Section 40163.

40163.  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. 1974, Ch. 991.)
CA Rev & Tax Code § 40166 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 6 - Collection of Surcharge|ARTICLE 4 - Miscellaneous|Section 40166.

40166.  The board 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 board a written partnership agreement that provides that all business assets shall be held in the name of the partnership.(Added by Stats. 1996, Ch. 1003, Sec. 10. Effective January 1, 1997.)
CA Rev & Tax Code § 40167 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 6 - Collection of Surcharge|ARTICLE 4 - Miscellaneous|Section 40167.

40167.  (a) The board 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 board and the person liable for the surcharge 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 board, the board 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 his or her 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 board shall establish procedures for an administrative review for persons requesting that review whose installment payment agreements are terminated under subdivision (b). The collection of surcharge, interest, and penalties that are the subject of the terminated installment payment agreement may not be stayed during this administrative review process. (d) Except in the case of fraud, if an installment payment agreement is entered into within 45 days from the date on which the board’s notice of determination or redetermination becomes final and the person complies with the terms of the installment payment agreement, the board shall relieve the penalty imposed pursuant to Section 40096.(Amended by Stats. 2000, Ch. 1052, Sec. 44. Effective January 1, 2001.)
CA Rev & Tax Code § 40167.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 6 - Collection of Surcharge|ARTICLE 4 - Miscellaneous|Section 40167.5.

40167.5.  The board shall, beginning no later than January 1, 2001, provide each taxpayer who has an installment payment agreement in effect under Section 40167 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.(Added by Stats. 2000, Ch. 1052, Sec. 45. Effective January 1, 2001.)
CA Rev & Tax Code § 40168 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 6 - Collection of Surcharge|ARTICLE 4 - Miscellaneous|Section 40168.

40168.  (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 California Department of Tax and Fee Administration’s costs for collection, as reasonably determined by the California Department of Tax and Fee Administration. The collection cost recovery fee shall be imposed only if the California Department of Tax and Fee Administration 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 California Department of Tax and Fee Administration 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 California Department of Tax and Fee Administration 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. 41. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 40171 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 7 - Administration|ARTICLE 1 - Regulations, Records and Reports|Section 40171.

40171.  The board 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 board may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40172 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 7 - Administration|ARTICLE 1 - Regulations, Records and Reports|Section 40172.

40172.  Every electric utility engaged in generating, purchasing, transmitting, distributing, consuming or selling electrical energy in this state shall keep such records pertaining thereto in such form as the board may prescribe by rule or regulation.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40173 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 7 - Administration|ARTICLE 1 - Regulations, Records and Reports|Section 40173.

40173.  Every electric utility shall keep and maintain such records of meter readings and other records as may be necessary for the accurate determination of the kilowatt-hours of electrical energy generated, purchased, consumed or sold by it in this state.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40174 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 7 - Administration|ARTICLE 1 - Regulations, Records and Reports|Section 40174.

40174.  The board or its authorized representative may make such examination of the records, meters and equipment of any person generating, transmitting, distributing, consuming, purchasing or selling electrical energy and such other investigations as it may deem necessary in carrying out the provisions of this part.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40175 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 7 - Administration|ARTICLE 1 - Regulations, Records and Reports|Section 40175.

40175.  In addition to any other reports or returns required under this part, the board may by rule or otherwise require additional, supplemental or other reports from electric utilities, consumers, and any other person generating, purchasing, transmitting, distributing or consuming electrical energy, including verification of the information to be given on and the times for filing of such reports. For the purpose of carrying out its duties under Article 2 (commencing with Section 40031) of Chapter 2 of this part, the board may require such reports of estimates of future availability, generation, sales and consumption of electrical energy from such electric utilities and other persons as it may deem necessary. The board 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 an electric utility, which pertain to the generation, transmission, distribution, sale, purchase or consumption of electrical energy in this state.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40176 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 7 - Administration|ARTICLE 1 - Regulations, Records and Reports|Section 40176.

40176.  (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 40051), 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. 46. Effective January 1, 2001.)
CA Rev & Tax Code § 40177 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 7 - Administration|ARTICLE 1 - Regulations, Records and Reports|Section 40177.

40177.  (a) The board shall determine which electric utility’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) An electric utility is not required to participate in the managed audit program.(Added by Stats. 2014, Ch. 105, Sec. 21. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 40177.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 7 - Administration|ARTICLE 1 - Regulations, Records and Reports|Section 40177.1.

40177.1.  An electric utility’s account is eligible for the managed audit program only if the electric utility meets all of the following criteria:(a) The electric utility’s business involves few or no statutory exemptions.(b) The electric utility’s business involves a single or small number of clearly defined taxability issues.(c) The electric utility is subject to this part and agrees to participate in the managed audit program.(d) The electric utility has the resources to comply with the managed audit instructions provided by the board.(Added by Stats. 2014, Ch. 105, Sec. 22. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 40177.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 7 - Administration|ARTICLE 1 - Regulations, Records and Reports|Section 40177.2.

40177.2.  (a) If the board selects an electric utility’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 covered by the managed audit.(C) The specific procedures that the electric utility is to follow in determining any liability.(D) The records to be reviewed by the electric utility.(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 board may require for completion of the managed audit.(2) The electric utility shall:(A) Examine its records, meters, and equipment to determine if it has any unreported tax liability for the audit period.(B) Make available to the board for verification all computations and records, meters, and equipment examined pursuant to subparagraph (A).(b) The information provided by the electric utility 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. 23. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 40177.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 7 - Administration|ARTICLE 1 - Regulations, Records and Reports|Section 40177.3.

40177.3.  Nothing in the article limits the board’s authority to examine the records, meters, and equipment of an electric utility under Section 40174.(Added by Stats. 2014, Ch. 105, Sec. 24. (AB 2009) Effective January 1, 2015.)