reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 42103.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 21.1 - Local Prepaid Mobile Telephony Services Collection Act|Section 42103.1.

42103.1.  The department shall establish remittance schedules and methods for payment of the local charges that use existing methods established under the Sales and Use Tax Law (Part 1 (commencing with Section 6001)), including all of the following:(a) The local charges, minus the amount retained by the seller pursuant to subdivision (c) of Section 42101.6, are due and payable to the department quarterly on or before the last day of the month following each calendar quarter.(b) On or before the last day of the month following each calendar quarter, a return for the preceding calendar quarter shall be filed using electronic media with the department.(c) Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.(d) This section applies only to those remittances of the local charges that are required to be remitted to the department pursuant to this part.(Added by Stats. 2020, Ch. 179, Sec. 9. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2026, pursuant to Section 42111.)
CA Rev & Tax Code § 42103.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 21.1 - Local Prepaid Mobile Telephony Services Collection Act|Section 42103.2.

42103.2.  Every seller, except a seller that is not required to collect the local charges pursuant to Section 42101.7, shall register with the department. Nothing in this section prevents a seller from registering with the department on a voluntary basis to collect and remit the charges even if the seller meets the de minimis sales threshold provided by Section 42101.7. The department shall establish a method for registration of sellers under this part that uses the existing registration process for a seller’s permit established pursuant to Section 6066 of the Sales and Use Tax Law (Part 1 (commencing with Section 6001)). Every application for registration shall be made upon a form prescribed by the department and shall set forth the name under which the applicant transacts or intends to transact business, the location of its place or places of business, and any other information that the department may require. An application for registration shall be authenticated in a form or pursuant to methods as may be prescribed by the department.(Added by Stats. 2020, Ch. 179, Sec. 10. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2026, pursuant to Section 42111.)
CA Rev & Tax Code § 42104 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 21.1 - Local Prepaid Mobile Telephony Services Collection Act|Section 42104.

42104.  (a) To provide adequate cashflow for expenses incurred by the board in the administration and collection of the local charges, the Director of Finance may approve a short-term loan in the 2015–16 fiscal year from the General Fund to the Local Charges for Prepaid Mobile Telephony Services Fund.(b) For the purposes of this section, a short-term loan is a transfer that is made subject to the following conditions:(1) Any amount loaned is to be repaid in full during the same fiscal year in which the loan was made, except that the repayment may be delayed until a date not more than six months after the date of enactment of the annual Budget Act for the subsequent fiscal year.(2) Loans shall be repaid whenever the funds are needed to meet cash expenditure needs in the loaning fund or account.(Added by Stats. 2015, Ch. 25, Sec. 56. (SB 84) Effective June 24, 2015. Repealed as of January 1, 2026, pursuant to Section 42111.)
CA Rev & Tax Code § 42106 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 21.1 - Local Prepaid Mobile Telephony Services Collection Act|Section 42106.

42106.  (a) For purposes of this section:(1) “Quarterly local charges” means the total amount of local charges transmitted by the department to a city, county, or city and county for a calendar quarter.(2) “Refund” means the amount of local charges deducted by the department from a city’s, county’s, or city and county’s quarterly local charges in order to pay the city’s, county’s, or city and county’s share of a local charge refund due to one taxpayer.(3) “Offset portion” means that portion of the refund that exceeds the greater of fifty thousand dollars ($50,000) or 20 percent of the city’s, county’s, or city and county’s quarterly local charges.(b) Except as provided in subdivision (c), if the department has deducted a refund from a city’s, county’s, or city and county’s quarterly local charges which includes an offset portion, then the following provisions apply:(1) Within three months after the department has deducted an offset portion, the city, county, or city and county may request the department to transmit the offset portion to the city, county, or city and county.(2) As promptly as feasible after the department receives the city’s, county’s, or city and county’s request, the department shall transmit to the city, county, or city and county the offset portion as part of the department’s periodic transmittal of local charges.(3) The department shall thereafter deduct a pro rata share of the offset portion from future transmittals of local charges to the city, county, or city and county over a period to be determined by the department, but not less than two calendar quarters and not more than eight calendar quarters, until the entire amount of the offset portion has been deducted.(c) The department shall not transmit the offset portion of the refund to the city, county, or city and county if that transmittal would reduce or delay either the department’s payment of the refund to the taxpayer or the department’s periodic transmittals of local charges to other cities, counties, or city and county.(Amended by Stats. 2020, Ch. 179, Sec. 12. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2026, pursuant to Section 42111.)
CA Rev & Tax Code § 42107 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 21.1 - Local Prepaid Mobile Telephony Services Collection Act|Section 42107.

42107.  A local jurisdiction or local agency shall pay to the department its pro rata share of the department’s cost of collection and administration.(Amended by Stats. 2020, Ch. 179, Sec. 13. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2026, pursuant to Section 42111.)
CA Rev & Tax Code § 42109 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 21.1 - Local Prepaid Mobile Telephony Services Collection Act|Section 42109.

42109.  The department shall annually prepare a report showing the amount of both reimbursed and unreimbursed costs incurred by it in administering the collection of local charges pursuant to this part.(Amended by Stats. 2020, Ch. 179, Sec. 14. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2026, pursuant to Section 42111.)
CA Rev & Tax Code § 42111 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 21.1 - Local Prepaid Mobile Telephony Services Collection Act|Section 42111.

42111.  This part shall remain in effect only until January 1, 2026, and as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2026, deletes or extends that date.(Amended by Stats. 2020, Ch. 179, Sec. 16. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2026, by its own provisions. Note: Repeal affects Part 21.1, commencing with Section 42100.)
CA Rev & Tax Code § 43800 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22.1 - HAZARDOUS SPILL PREVENTION FEE LAW|Section 43800.

43800.  This part shall be known, and may be cited, as the Hazardous Spill Prevention Fee Law.(Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
CA Rev & Tax Code § 43801 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22.1 - HAZARDOUS SPILL PREVENTION FEE LAW|Section 43801.

43801.  The collection and administration of the fee imposed by Article 10 (commencing with Section 7710) of Chapter 1 of Division 4 of the Public Utilities Code shall be governed by the definitions specified in Section 7710 of the Public Utilities Code, unless expressly superseded by the definitions contained in this part or Part 30 (commencing with Section 55001) of Division 2 of this code.(Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
CA Rev & Tax Code § 43802 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22.1 - HAZARDOUS SPILL PREVENTION FEE LAW|Section 43802.

43802.  “Department” means the Department of Toxic Substances Control.(Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
CA Rev & Tax Code § 43803 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22.1 - HAZARDOUS SPILL PREVENTION FEE LAW|Section 43803.

43803.  “Director” means the Director of Toxic Substances Control.(Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
CA Rev & Tax Code § 43804 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22.1 - HAZARDOUS SPILL PREVENTION FEE LAW|Section 43804.

43804.  “Hazardous material” means any of the following:(1) A hazardous material as defined in Section 172 of Title 49 of the Code of Federal Regulations.(2) A hazardous material as defined in Section 25501 of the Health and Safety Code.(3) A hazardous material as defined in Section 2402.7 of the Vehicle Code.(4) A hazardous material as defined in Section 1160.3 of Title 13 of the California Code of Regulations.(Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
CA Rev & Tax Code § 43805 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22.1 - HAZARDOUS SPILL PREVENTION FEE LAW|Section 43805.

43805.  “Hazardous waste” has the same meaning as defined in Section 25117 of the Health and Safety Code.(Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
CA Rev & Tax Code § 43806 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22.1 - HAZARDOUS SPILL PREVENTION FEE LAW|Section 43806.

43806.  (a) “Surface transporter” means any surface transporter required to pay the fee established pursuant to Section 7714.5 of the Public Utilities Code.(b) Notwithstanding subdivision (a), the department may, by regulation, revise the definition of the term “surface transporter” for purposes of this part.(Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
CA Rev & Tax Code § 43807 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22.1 - HAZARDOUS SPILL PREVENTION FEE LAW|Section 43807.

43807.  The fee imposed on surface transporters of hazardous materials pursuant to Section 7714.5 of the Public Utilities Code shall be administered and collected by the board in accordance with this part and Part 30 (commencing with Section 55001) of Division 2 of this code, and shall be due and payable as follows:(a) The fee to be paid by motor carriers is due and payable on the last day of December for each state fiscal year.(b) The fee to be paid by railroads is due and payable within 30 days from the date of assessment and the feepayer shall deliver a remittance of the amount of the assessed fee to the office of the board within that 30-day period.(Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
CA Rev & Tax Code § 43808 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22.1 - HAZARDOUS SPILL PREVENTION FEE LAW|Section 43808.

43808.  All fees, interest, and penalties imposed and all amounts of fees required to be paid to the state pursuant to Section 43807 shall be paid to the board in the form of remittance payable to the State Board of Equalization of the State of California. The board shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Hazardous Spill Prevention Account in the Railroad Accident Prevention and Response Fund.(Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
CA Rev & Tax Code § 43810 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22.1 - HAZARDOUS SPILL PREVENTION FEE LAW|Section 43810.

43810.  Notwithstanding Section 55381, for purposes of the fee administered under Section 43807, “department” means the Department of Toxic Substances Control.(Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
CA Rev & Tax Code § 44000 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22.5|Section 44000.

44000.  This part shall be known, and may be cited, as the Marine Invasive Species Fee Collection Law.(Amended by Stats. 2003, Ch. 491, Sec. 28. Effective January 1, 2004.)
CA Rev & Tax Code § 44001 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22.5|Section 44001.

44001.  For purposes of this part, “department” means the California Department of Tax and Fee Administration.(Amended by Stats. 2021, Ch. 432, Sec. 156. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 44002 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22.5|Section 44002.

44002.  The collection and administration of the fee imposed by Chapter 4 (commencing with Section 71215) of Division 36 of the Public Resources Code shall be governed by the definitions specified in Section 71200 of the Public Resources Code, unless expressly superseded by the definitions contained in this part or Part 30 (commencing with Section 55001) of Division 2.(Added by Stats. 2000, Ch. 110, Sec. 1. Effective July 10, 2000.)
CA Rev & Tax Code § 44003 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22.5|Section 44003.

44003.  The fee imposed on owners or operators of vessels pursuant to Section 71215 of the Public Resources Code shall be administered and collected by the department in accordance with this part and Part 30 (commencing with Section 55001) of Division 2.(Amended by Stats. 2021, Ch. 432, Sec. 157. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 44004 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22.5|Section 44004.

44004.  Every person, as defined in Section 55002, who is subject to the fees imposed by Chapter 4 (commencing with Section 71215) of Division 36 of the Public Resources Code shall register with the department on forms or in a manner provided by the department.(Amended by Stats. 2021, Ch. 432, Sec. 158. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 44005 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22.5|Section 44005.

44005.  Except as authorized in Section 44006, the fee imposed on owners or operators of vessels pursuant to Section 71215 of the Public Resources Code is due and payable to the department 30 days from the date of assessment by the department or the department’s agent.(Amended by Stats. 2021, Ch. 432, Sec. 159. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 44006 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22.5|Section 44006.

44006.  In order to facilitate the administration of this part and in lieu of issuing an assessment for the fee, the department may authorize the feepayer to file a return for a monthly, quarterly, or other period set by the department. The return shall identify each vessel voyage and each port of call in California for which a ballast water report is required to be filed with the State Lands Commission, pursuant to Section 71205 of the Public Resources Code, during the period covered by the return. If the department authorizes the filing of a return, the fees must be paid to the department by the end of the calendar month following the end of the return reporting period.(Amended by Stats. 2021, Ch. 432, Sec. 160. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 44007 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 22.5|Section 44007.

44007.  All fees, interest, and penalties imposed and all fees required to be paid to the state pursuant to Section 71215 of the Public Resources Code shall be paid in the form of remittances payable to the department. The department shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Marine Invasive Species Control Fund.(Amended by Stats. 2021, Ch. 432, Sec. 161. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 61001 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 32 - Individual Shared Responsibility Penalty|Section 61001.

61001.  For the purposes of this part, except as otherwise provided, the determination of whether an individual is an employee shall be governed by Article 1.5 (commencing with Section 2775) of Chapter 2 of Division 3 of the Labor Code.(Added by Stats. 2020, Ch. 38, Sec. 7. (AB 2257) Effective September 4, 2020.)
CA Rev & Tax Code § 61010 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 32 - Individual Shared Responsibility Penalty|Section 61010.

61010.  (a) A penalty in the amount determined under Section 61015 shall be imposed on a responsible individual for a failure by the responsible individual, the applicable spouse, or an applicable dependent to enroll in and maintain minimum essential coverage pursuant to Section 100705 of the Government Code for one or more months, except as provided in Section 61020 and 61023. This penalty shall be referred to as the Individual Shared Responsibility Penalty.(b) A penalty imposed by this section with respect to any month shall be included with a responsible individual’s return under Chapter 2 (commencing with Section 18501) of Part 10.2 for the taxable year that includes that month.(c) If an individual with respect to whom a penalty is imposed by this section for any month is a dependent of another individual for the other individual’s taxable year, including that month, the other individual shall be solely liable for that penalty.(d) If a responsible individual with respect to whom a penalty is imposed pursuant to this section for any month files a joint return for the taxable year, including that month, that responsible individual and the spouse or domestic partner of the individual shall be jointly and severally liable for the penalty imposed.(Added by Stats. 2019, Ch. 38, Sec. 42. (SB 78) Effective June 27, 2019.)
CA Rev & Tax Code § 61023 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 32 - Individual Shared Responsibility Penalty|Section 61023.

61023.  An Individual Shared Responsibility Penalty shall not be imposed with respect to an applicable household member for a month if the last day of the month occurred during a period in which the applicable household member did not maintain minimum essential coverage for a continuous period of three months or less.(a) The length of a continuous period shall be determined without regard to the calendar years in which months in that period occur.(b) If a continuous period is greater than the period allowed under this subdivision, an exception shall not be provided under this subdivision for any month in the period.(c) If there is more than one continuous period described in this subdivision covering months in a calendar year, the exception provided by this subdivision shall only apply to months in the first of those periods.(d) The Franchise Tax Board may prescribe rules for the collection of the penalty imposed by this section in cases where continuous periods include months in more than one taxable year.(Added by Stats. 2019, Ch. 38, Sec. 42. (SB 78) Effective June 27, 2019.)
CA Rev & Tax Code § 61025 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 32 - Individual Shared Responsibility Penalty|Section 61025.

61025.  (a) The Franchise Tax Board’s civil authority and procedures for purposes of compliance with notice and other due process requirements imposed by law to collect income taxes shall be applicable to the collection of the Individual Shared Responsibility Penalty.(b) The Individual Shared Responsibility Penalty shall be paid upon notice and demand by the Franchise Tax Board, and shall be assessed and collected pursuant to Part 10.2 (commencing with Section 18401), except as follows:(1) If an applicable individual fails to timely pay the Individual Shared Responsibility Penalty, the applicable individual shall not be subject to a criminal prosecution or penalty with respect to that failure.(2) The Franchise Tax Board shall not file a notice of lien with respect to any real property of an applicable individual by reason of any failure to pay the Individual Shared Responsibility Penalty, or levy any real property with respect to that failure.(3) For the purpose of collecting the Individual Shared Responsibility Penalty, Article 1 (commencing with Section 19201) of Chapter 5 of Part 10.2 shall not apply.(c) The Franchise Tax Board shall integrate enforcement of the Individual Shared Responsibility Penalty into existing activities, protocols, and procedures, including audits, enforcement actions, and taxpayer education efforts.(Added by Stats. 2019, Ch. 38, Sec. 42. (SB 78) Effective June 27, 2019.)
CA Rev & Tax Code § 61030 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 32 - Individual Shared Responsibility Penalty|Section 61030.

61030.  (a) The Franchise Tax Board may, in consultation with the Exchange, adopt regulations that are necessary and appropriate to implement this part.(b) It is the intent of the Legislature that, in construing this part, the regulations promulgated by under Section 5000A of the Internal Revenue Code as of December 15, 2017, notwithstanding the specified date in paragraph (1) of subdivision (a) of Section 17024.5, shall apply to the extent that those regulations do not conflict with this part or regulations promulgated by the Franchise Tax Board pursuant to subdivision (a) in consultation with the Exchange.(c) Until January 1, 2022, the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code) shall not apply to any regulation, standard, criterion, procedure, determination, rule, notice, guideline, or any other guidance established or issued by the Franchise Tax Board pursuant to this part.(Amended by Stats. 2020, Ch. 8, Sec. 19. (AB 85) Effective June 29, 2020.)
CA Rev & Tax Code § 61035 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 32 - Individual Shared Responsibility Penalty|Section 61035.

61035.  Moneys collected from the Individual Shared Responsibility Penalty shall be deposited into the General Fund.(Added by Stats. 2019, Ch. 38, Sec. 42. (SB 78) Effective June 27, 2019.)
CA Rev & Tax Code § 61040 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 32 - Individual Shared Responsibility Penalty|Section 61040.

61040.  The provisions of this part are severable. If any provision of this part or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application.(Added by Stats. 2019, Ch. 38, Sec. 42. (SB 78) Effective June 27, 2019.)