reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 46024 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 1 - General Provisions and Definitions|Section 46024.

46024.  (a) “Renewable fuel” means any liquid produced from nonpetroleum renewable resources that is used or useable as a fuel, or such liquid that may be blended with other types of fuels. Renewable fuel includes fuels that may contain up to 5 percent petroleum product.(b) “Renewable fuel production facility” means a facility that produces renewable fuel for blending or shipment.(c) “Renewable fuel receiving facility” means a facility that is the first point of receipt of renewable fuel in the state that originated from outside the state that receives renewable fuel delivered by railroad tank car, tank truck, pipeline, or vessel. A renewable fuel receiving facility may include, but is not limited to, a refinery, a marine terminal, a rail tank car to tank truck transfer facility, or other storage and distribution facility.(Added by Stats. 2021, Ch. 115, Sec. 90. (AB 148) Effective July 22, 2021.)
CA Rev & Tax Code § 46025 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 1 - General Provisions and Definitions|Section 46025.

46025.  “Ship,” “shipment,” or “shipped” means any physical transfer of renewable fuel from a renewable fuel production facility. However, renewable fuel is not shipped when it evaporates or is otherwise lost or destroyed.(Added by Stats. 2021, Ch. 115, Sec. 91. (AB 148) Effective July 22, 2021.)
CA Rev & Tax Code § 46027 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 1 - General Provisions and Definitions|Section 46027.

46027.  “State waters” or “waters of the state” means any surface water, including saline waters, marine waters, and freshwaters, within the boundaries of the state but does not include groundwater.(Repealed and added by Stats. 2014, Ch. 35, Sec. 177. (SB 861) Effective June 20, 2014.)
CA Rev & Tax Code § 46028 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 1 - General Provisions and Definitions|Section 46028.

46028.  “Tanker” means a self-propelled waterborne vessel, constructed or adapted for the carriage of oil in bulk or in commercial quantities as cargo.(Amended by Stats. 2021, Ch. 115, Sec. 92. (AB 148) Effective July 22, 2021.)
CA Rev & Tax Code § 46029 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 1 - General Provisions and Definitions|Section 46029.

46029.  “Vessel” means a tanker or barge as defined in this chapter.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46651 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 7 - Disposition of Proceeds|Section 46651.

46651.  All fees, interest, and penalties imposed and all amounts of fee required to be paid to the state pursuant to Sections 46051 and 46052 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 Oil Spill Prevention and Administration Fund or the Oil Spill Response Trust Fund.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46652 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 7 - Disposition of Proceeds|Section 46652.

46652.  The money in the Oil Spill Prevention and Administration Fund and the Oil Spill Response Trust Fund shall, upon order of the Controller, be drawn therefrom for refunds under this part.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46653 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 7 - Disposition of Proceeds|Section 46653.

46653.  (a) Except as provided in subdivision (c), the administrator shall direct the board to provide refunds of the excess money whenever the administrator makes both of the following determinations:(1) The administrator determines, pursuant to subdivision (i) of Section 8670.48 of the Government Code, that the total amount in the Oil Spill Response Trust Fund, collected pursuant to Section 46052, exceeds the total of the amount specified in subdivision (a) of Section 46012. (2) The administrator determines additional collection is not necessary to provide for the purposes specified in paragraphs (1) to (6), inclusive, and paragraph (8), of subdivision (k) of Section 8670.48 of the Government Code or to repay any draw upon the financial security obtained by the Treasurer pursuant to subdivision (o) of Section 8670.48 of the Government Code or money borrowed pursuant to Article 7.5 (commencing with Section 8670.53.1) of Chapter 7.4 of Division 1 of Title 2 of the Government Code, including principal, interest, premium, fees, charges, or costs of any kind incurred in connection with those borrowings or that financial security.(b) The board, as directed by the administrator pursuant to subdivision (a), shall refund the excess money in that fund to each person who paid the fee to the state in proportion to the amount that person paid into the fund during the preceding 12 monthly reporting periods in which there was a fee due, including the month in which the fund exceeded the amount specified in subdivision (a) of Section 46012.(c) If the amount of money in the fund exceeds the amount specified in this section by 10 percent or less, the administrator is not required to order refunds pursuant to this section.(d) Nothing in this section shall require the refund of excess fees more frequently than once each year.(Amended by Stats. 2007, Ch. 373, Sec. 20. Effective October 10, 2007.)
CA Rev & Tax Code § 46701 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 8 - Violations|Section 46701.

46701.  Any person who refuses to furnish any return 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 in the discretion of the court, together with costs of investigation and prosecution.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46702 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 8 - Violations|Section 46702.

46702.  Any person who knowingly or willfully files a false 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 those records for the inspection of the board for such time as the board determines to be necessary, or who alters, cancels, or obliterates entries in the 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 that fine and imprisonment in the discretion of the court, together with costs of investigation and prosecution.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46703 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 8 - Violations|Section 46703.

46703.  Any person who willfully evades or attempts in any manner to evade or defeat the payment of the fee imposed by this part is guilty of a felony.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46704 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 8 - Violations|Section 46704.

46704.  Every person convicted for a violation 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 one thousand dollars ($1,000) or by imprisonment in the county jail for not more than six months, or by both that fine and imprisonment in the discretion of the court, together with costs of investigation and prosecution.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46705 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 8 - Violations|Section 46705.

46705.  Every person convicted of a felony for a violation 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 in the discretion of the court, together with the cost of investigation and prosecution.(Amended by Stats. 2011, Ch. 15, Sec. 589. (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 § 46706 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 8 - Violations|Section 46706.

46706.  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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46751 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 9 - Disclosure of Information|Section 46751.

46751.  (a) The California Department of Tax and Fee Administration shall provide any and all information obtained under this part to the administrator.(b) The administrator and the California Department of Tax and Fee Administration may use any information obtained pursuant to this part to develop data on oil spill prevention, abatement, and cleanup within the state. Notwithstanding any other provision of this section, the administrator may make oil and renewable fuel spill prevention, abatement, and cleanup public.(c) It shall be unlawful for the California Department of Tax and Fee Administration or any person having an administrative duty under Chapter 7.4 (commencing with Section 8670.1) of Division 1 of Title 2 of the Government Code or Division 7.8 (commencing with Section 8750) of the Public Resources Code to make known, in any manner whatever, the business affairs, operations, or any other information pertaining to a fee payer that was submitted to the California Department of Tax and Fee Administration in a report or return required by this part, or to permit any report or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person not expressly authorized by subdivision (a), subdivision (d), and this subdivision. However, the Governor may, by general or special order, authorize examination of the records maintained by the California Department of Tax and Fee Administration under this part by other state officers, by officers of another state, by the federal government, if a reciprocal arrangement exists, or by any other person. The information so obtained pursuant to the order of the Governor shall not be made public except to the extent and in the manner that the order may authorize that it be made public.(d) The California Department of Tax and Fee Administration may furnish to any state or federal agency investigating violations of or enforcing any state or federal law related to crude oil, petroleum products, and renewable fuel any crude oil, petroleum products, and renewable fuel information in the possession of the California Department of Tax and Fee Administration that is deemed necessary for the enforcement of those laws.(e) Notwithstanding subdivision (c), the successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, may be given information regarding the determination of any unpaid fee or the amount of fees, interest, or penalties required to be collected or assessed.(f) Nothing in this section shall be construed as limiting or increasing the public’s access to information on any aspect of oil spill prevention, abatement, and cleanup collected pursuant to other state or local laws, regulations, or ordinances.(Amended by Stats. 2021, Ch. 115, Sec. 96. (AB 148) Effective July 22, 2021.)
CA Rev & Tax Code § 50101 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 1 - General Provisions and Definitions|Section 50101.

50101.  This part shall be known and may be cited as the Underground Storage Tank Maintenance Fee Law.(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
CA Rev & Tax Code § 50102 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 1 - General Provisions and Definitions|Section 50102.

50102.  The collection and administration of the fee specified in Section 50108 shall be governed by the definitions contained in Chapter 6.75 (commencing with Section 25299.10) of Division 20 of the Health and Safety Code, unless expressly superseded by the definitions contained in this part.(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
CA Rev & Tax Code § 50103 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 1 - General Provisions and Definitions|Section 50103.

50103.  Except where the context otherwise requires, the definitions contained in this chapter govern the construction of this part.(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
CA Rev & Tax Code § 50104 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 1 - General Provisions and Definitions|Section 50104.

50104.  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. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
CA Rev & Tax Code § 50105 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 1 - General Provisions and Definitions|Section 50105.

50105.  Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but these actions or proceedings shall conform to this part as far as possible.(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
CA Rev & Tax Code § 50106 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 1 - General Provisions and Definitions|Section 50106.

50106.  “Board” means the State Board of Equalization.(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
CA Rev & Tax Code § 50107 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 1 - General Provisions and Definitions|Section 50107.

50107.  “Fee payer” means any person liable for the payment of a fee imposed by Section 25299.41 of the Health and Safety Code.(Amended by Stats. 1990, Ch. 1366, Sec. 34. Effective September 27, 1990.)
CA Rev & Tax Code § 50157 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 7 - Disposition of Proceeds|Section 50157.

50157.  All fees, interest, and penalties imposed, and all amounts of fees required to be paid to the state pursuant to Section 50108 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 Underground Storage Tank Cleanup Fund in the State Treasury.(Amended by Stats. 1998, Ch. 350, Sec. 5. Effective January 1, 1999.)
CA Rev & Tax Code § 50158 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 7 - Disposition of Proceeds|Section 50158.

50158.  The money in the fund shall, upon order of the Controller, be drawn therefrom for refunds under this part.(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
CA Rev & Tax Code § 50159 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 8 - Disclosure of Information|Section 50159.

50159.  (a) The board shall provide any information obtained under this part to the State Water Resources Control Board, including any information regarding underground storage tanks containing petroleum.(b) The State Water Resources Control Board and the board may utilize any information obtained pursuant to this part to develop data on underground storage tanks containing petroleum within the state. Notwithstanding Section 50161, the State Water Resources Control Board may make this underground storage tank data available to the public.(c) The board may disclose otherwise confidential information obtained from the lessee or operator of an underground storage tank, or from the person who sold or provided petroleum to the lessee or operator of the underground storage tank, only to the fee payer and only to the extent that this information is necessary for assessment, administration, and verification of the underground storage tank fee.(Amended by Stats. 1999, Ch. 941, Sec. 40. Effective January 1, 2000.)
CA Rev & Tax Code § 50160 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 8 - Disclosure of Information|Section 50160.

50160.  A fee payer’s successors, receivers, trustees, executors, administrators, assignees, or guarantors, if directly interested, may be given information regarding the determination of any unpaid fee or the amount of fees, interest, or penalties required to be collected or assessed.(Amended by Stats. 1990, Ch. 1366, Sec. 72. Effective September 27, 1990.)
CA Rev & Tax Code § 50161 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 8 - Disclosure of Information|Section 50161.

50161.  Except as provided in subdivisions (b) and (c) of Section 50159 and Section 50162, this chapter does not limit or increase public access to information on any aspect of petroleum contained in underground storage tanks made available pursuant to any other state or local law, regulation, or ordinance.(Amended by Stats. 1997, Ch. 620, Sec. 18. Effective January 1, 1998.)
CA Rev & Tax Code § 50162 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 8 - Disclosure of Information|Section 50162.

50162.  (a) Upon request from the officials to whom is entrusted the enforcement of the motor fuel tax laws of another government, the board may furnish to those officials any information in the possession of the board that is deemed essential to the enforcement of the motor fuel tax laws. Any information so furnished shall not be used for any purpose other than that for which it was furnished.(b) The board may furnish to any state or federal agency investigating violations of or enforcing any state or federal law related to motor fuels any motor fuel information in the possession of the board that is deemed necessary for the enforcement of those laws.(Added by Stats. 1997, Ch. 620, Sec. 19. Effective January 1, 1998.)
CA Rev & Tax Code § 55001 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 1 - General Provisions and Definitions|Section 55001.

55001.  This part shall be known and may be cited as the Fee Collection Procedures Law.(Amended by Stats. 2013, Ch. 177, Sec. 2. (SB 824) Effective January 1, 2014.)
CA Rev & Tax Code § 55002 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 1 - General Provisions and Definitions|Section 55002.

55002.  “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. 77. Effective September 30, 1994.)
CA Rev & Tax Code § 55003 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 1 - General Provisions and Definitions|Section 55003.

55003.  “Department” means the California Department of Tax and Fee Administration.(Amended by Stats. 2021, Ch. 432, Sec. 168. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 55004 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 1 - General Provisions and Definitions|Section 55004.

55004.  “Feepayer” means any person liable for the payment of the fees collected pursuant to this part.(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
CA Rev & Tax Code § 55021 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 2 - Fee|Section 55021.

55021.  Every person who owes a fee which is subject to this part shall register with the board.(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)