reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 38803 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 9 - Violations and Res Judicata|Section 38803.

38803.  Any violation of this part by any person is a misdemeanor. Each offense shall be punished by a fine of not less than one thousand dollars ($1,000) and not more than five thousand dollars ($5,000), or imprisonment not exceeding one year in the county jail, or both the fine and imprisonment.(Repealed and added by Stats. 1987, Ch. 498, Sec. 41.)
CA Rev & Tax Code § 38804 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 9 - Violations and Res Judicata|Section 38804.

38804.  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. 1976, Ch. 176.)
CA Rev & Tax Code § 38805 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 9 - Violations and Res Judicata|Section 38805.

38805.  In the determination of any case arising under this part the rule of res judicata is applicable only if the liability involved is for the same quarterly period as was involved in another case previously determined.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38901 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 10 - Disposition of Proceeds|Section 38901.

38901.  All taxes, interest and penalties imposed and all amounts of tax required to be paid under this part shall be made in remittances to the State Board of Equalization and shall be deposited in the State Treasury as provided in this chapter.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38903 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 10 - Disposition of Proceeds|Section 38903.

38903.  (a) All taxes, interest, penalties and other amounts paid or collected pursuant to this part on or before July 31, 1983, except taxes paid or collected pursuant to Section 38301, shall be deposited in the Timber Tax Fund, which is hereby created.(b) On and after August 1, 1983, all taxes, interest, penalties, and other amounts paid or collected pursuant to this part shall be deposited in the Timber Tax Fund.(Amended by Stats. 1983, Ch. 1281, Sec. 47. Effective September 30, 1983.)
CA Rev & Tax Code § 38904 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 10 - Disposition of Proceeds|Section 38904.

38904.  The money in the Timber Tax Fund is appropriated as follows:(a) To reimburse the General Fund for funds advanced for costs incurred by the board in administration of this part as follows:(1) Four hundred sixty-seven thousand nine hundred thirty dollars ($467,930) for fiscal years 1975–76 and 1976–77.(2) Amounts identified and approved in subsequent fiscal years as approved in the Budget Bill. One-half of this amount shall be reimbursed to the General Fund between November 1 and November 10, and the remaining one-half between May 1 and May 10. In the event that not all funds approved in the Budget Bill are actually expended by the board, then in the succeeding fiscal year, the amount to be reimbursed to the General Fund between November 1 and November 10 shall be reduced by an amount equal to the unexpended appropriation of the preceding fiscal year.(b) To reimburse the General Fund for funds advanced for costs incurred by the State Forester in administration of Section 4582.8 of the Public Resources Code as follows:(1) Thirteen thousand five hundred dollars ($13,500) for fiscal years 1975–76 and 1976–77.(2) Amounts identified and approved in subsequent fiscal years as approved in the Budget Bill.(c) To the Controller to allocate pursuant to Sections 38905 and 38905.1.(d) To pay refunds authorized by this part of taxes imposed pursuant to Section 38115 and interest, penalties, and other amounts paid or collected pursuant to this part and deposited in the Timber Tax Fund.(Amended by Stats. 1997, Ch. 940, Sec. 15. Effective January 1, 1998.)
CA Rev & Tax Code § 38905.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 10 - Disposition of Proceeds|Section 38905.1.

38905.1.  (a) Commencing with the 1983–84 fiscal year, the Controller shall, pursuant to subdivision (c) of Section 38904, on November 30 and May 31 of each fiscal year, transmit to county treasurers the balance that existed in the Timber Tax Fund on the preceding November 10 or May 10, respectively, in accordance with the following allocation schedule:(1) For the 1983–84 fiscal year, 50 percent of the balance in Timber Tax Fund shall be transmitted to county treasurers based on the annual yield tax revenue guarantee certified for each county pursuant to subdivision (c) or (e) of Section 27423 of the Government Code. The remaining 50 percent of the balance in the fund shall be transmitted to county treasurers in the same proportion that the balance to be transmitted was generated from each county, as certified by the State Board of Equalization.(2) For the 1984–85 fiscal year and each fiscal year thereafter, 100 percent of the balance in the fund shall be transmitted to county treasurers in the same proportion that the balance to be transmitted was generated from each county, as certified by the State Board of Equalization.(b) Upon receipt of funds pursuant to subdivision (a), the county auditor shall within 10 days distribute the funds among the jurisdictions (as defined in Section 95) within the county in the same proportion that each jurisdiction’s minimum revenue guarantee, determined pursuant to Section 27423 of the Government Code, bears to the total of all those amounts for all jurisdictions within the county.(c) It is the intent of the Legislature that the provisions of subdivision (a) shall provide a final and conclusive disposition of the problem of allocating yield tax revenues among counties entitled to those revenues.(Amended by Stats. 1996, Ch. 248, Sec. 2. Effective January 1, 1997.)
CA Rev & Tax Code § 38908 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 10 - Disposition of Proceeds|Section 38908.

38908.  Local governmental entities which are allocated funds pursuant to Section 38905 or 38905.1 may expend such funds without restriction.(Amended by Stats. 1982, Ch. 1058, Sec. 9.)
CA Rev & Tax Code § 40001 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 1 - General Provisions and Definitions|Section 40001.

40001.  This part is known and may be cited as the “Energy Resources Surcharge Law.”(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40002 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 1 - General Provisions and Definitions|Section 40002.

40002.  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40003 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 1 - General Provisions and Definitions|Section 40003.

40003.  “Surcharge” means a tax levied by this state.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40004 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 1 - General Provisions and Definitions|Section 40004.

40004.  “Person” includes any individual, firm, cooperative organization, fraternal organization, corporation, limited liability company, estate, trust, business trust, receiver, trustee, syndicate, this state, any county, city and county, municipality, district, public agency or subdivision of this state or any other group or combination acting as a unit.(Amended by Stats. 1994, Ch. 1200, Sec. 72. Effective September 30, 1994.)
CA Rev & Tax Code § 40005 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 1 - General Provisions and Definitions|Section 40005.

40005.  “Board” means the State Board of Equalization.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40006 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 1 - General Provisions and Definitions|Section 40006.

40006.  “In this state” means within the exterior limits of the State of Caliornia and includes all territory within those limits owned by or ceded to the United States of America.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40007 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 1 - General Provisions and Definitions|Section 40007.

40007.  “Sale” or “purchase” mean the furnishing or receiving of electrical energy for a consideration. “Sale” does not include the charging of batteries when the consideration therefor is not computed upon the kilowatt-hours of electrical energy furnished.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40008 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 1 - General Provisions and Definitions|Section 40008.

40008.  “Consumption” means the utilization or employment of electrical energy. The term does not include the receiving of electrical energy by an electric utility for resale.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40009 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 1 - General Provisions and Definitions|Section 40009.

40009.  “Consumer” means any person receiving for consumption electrical energy furnished by an electric utility and includes a person receiving electrical energy for redistribution for the use of his tenants.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40010 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 1 - General Provisions and Definitions|Section 40010.

40010.  “Electric utility” means any person engaged in producing, generating, transmitting, furnishing, distributing or delivering electrical energy for sale without regard to whether the person is subject to regulation or is regulated by the Public Utilities Commission. The term does not include a person who generates electrical energy or redistributes electrical energy solely for his own use or for the use of his tenants and not for sale to others.When the board determines that it is necessary for the efficient administration of this part, the board may regard any person not primarily engaged in the business of selling electrical energy who purchases electrical energy for distribution to others as a consumer and not as an electric utility.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40041 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 3 - Special Provisions and Exemptions|Section 40041.

40041.  The consumption of electrical energy which this state is prohibited from taxing under the Constitution of the United States or under the Constitution of this state is exempt from the surcharge.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40041.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 3 - Special Provisions and Exemptions|Section 40041.5.

40041.5.  In any instances where an exemption is claimed by reason of the provisions of Section 40041, an electric utility or a consumer may request the board to issue a ruling as to the validity of the exemption, accompanying the request with a statement showing the facts and basis for the claim. The board shall issue its ruling within 30 days of receipt of the request. Pending issuance of the ruling, the electric utility shall not be obligated to collect the surcharge from the claimant.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40043 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 3 - Special Provisions and Exemptions|Section 40043.

40043.  The consumption by an electric utility of purchased electrical energy that is used directly, lost by dissipation or unaccounted for in accordance with generally accepted accounting principles by the electric utility in the process of generation, transmission and distribution of electrical energy is exempt from the surcharge.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40044 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 3 - Special Provisions and Exemptions|Section 40044.

40044.  When an electric utility purchases electrical energy and pools in its system the energy with electrical energy generated by it, the consumption of electrical energy in this state from the pool by the utility during any quarter shall be deemed to be a consumption of energy generated by it to the extent that the kilowatt-hours of the electrical energy generated by it during the quarter exceeds the kilowatt-hours consumed by the electric utility.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40045 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 3 - Special Provisions and Exemptions|Section 40045.

40045.  For the purpose of the proper administration of this part it shall be presumed that electrical energy sold by an electric utility in this state to other than an electric utility is consumed by the purchaser in this state until the contrary is established.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40046 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 3 - Special Provisions and Exemptions|Section 40046.

40046.  The amount of kilowatt-hours of electrical energy determined by or stated on a billing of an electric utility in accordance with its business practices and accounting records to have been sold to a consumer during any calendar quarter or billing period of the electric utility shall be presumed to be correct. The presumption may be rebutted by evidence which establishes that the amount of kilowatt-hours was other than such amount.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 41001 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 1 - General Provisions and Definitions|Section 41001.

41001.  This part is known and may be cited as the “Emergency Telephone Users Surcharge Act”.(Added by Stats. 1976, Ch. 443.)
CA Rev & Tax Code § 41002 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 1 - General Provisions and Definitions|Section 41002.

41002.  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.(Added by Stats. 1976, Ch. 443.)
CA Rev & Tax Code § 41003 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 1 - General Provisions and Definitions|Section 41003.

41003.  “Person” includes an individual, firm, partnership, joint venture, limited liability company, association, cooperative organization, fraternal organization, nonprofit organization, corporation, estate, trust, business or common law trust, receiver, assignee for the benefit of creditors, trustee or trustee in bankruptcy.“Person” does not include a nonprofit hospital, nonprofit educational organization, or a public agency.(Amended by Stats. 1994, Ch. 1200, Sec. 73. Effective September 30, 1994.)
CA Rev & Tax Code § 41004 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 1 - General Provisions and Definitions|Section 41004.

41004.  “Department” means the California Department of Tax and Fee Administration.(Repealed and added by Stats. 2019, Ch. 54, Sec. 2. (SB 96) Effective July 1, 2019.)
CA Rev & Tax Code § 41005 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 1 - General Provisions and Definitions|Section 41005.

41005.  “In this state” means within the exterior limits of the State of California and includes all territory within those limits owned by or ceded to the United States of America.(Added by Stats. 1974, Ch. 443.)
CA Rev & Tax Code § 41006 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 1 - General Provisions and Definitions|Section 41006.

41006.  “Public agency” means this state, and any city, county, city and county, municipal corporation, public district, or public authority located in whole or in part within this state which provides or has authority to provide firefighting, police, ambulance, medical, or other emergency services.(Added by Stats. 1976, Ch. 443.)
CA Rev & Tax Code § 41007 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 1 - General Provisions and Definitions|Section 41007.

41007.  (a) “Service supplier” shall mean a person supplying an access line to a service user in this state.(b) This section shall become operative on January 1, 2020.(Repealed (in Sec. 3) and added by Stats. 2019, Ch. 54, Sec. 4. (SB 96) Effective July 1, 2019. Section operative January 1, 2020, by its own provisions.)
CA Rev & Tax Code § 41007.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 1 - General Provisions and Definitions|Section 41007.1.

41007.1.  “Access line” shall mean any of the following:(a) A wireline communications service line.(b) A wireless communications service line.(c) A VoIP service line, as defined by Section 41016.5 as added by the act adding this section.(Added by Stats. 2019, Ch. 54, Sec. 5. (SB 96) Effective July 1, 2019.)
CA Rev & Tax Code § 41007.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 1 - General Provisions and Definitions|Section 41007.2.

41007.2.  (a) “Wireline communications service” shall mean a local exchange service provided at a physical location in this state that allows the user to make an outbound communication to the 911 emergency communications system.(b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020):(1) A wireline communications service access line does not include a direct inward dialing number, extension, or other similar feature that routes an inbound call and cannot provide access to the 911 emergency communications system.(2) The number of surcharges imposed shall not exceed the total number of concurrent outbound calls that can be placed to the emergency communications system at a single point of time.(c) This definition shall apply only to this part.(Added by Stats. 2019, Ch. 54, Sec. 6. (SB 96) Effective July 1, 2019.)
CA Rev & Tax Code § 41007.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 1 - General Provisions and Definitions|Section 41007.3.

41007.3.  (a) “Wireless communications service line” shall mean a telecommunications service provided to an end user with a place of primary use in this state that allows the end user to make an outbound communication to the 911 emergency communications system. A wireless communications service line shall not include prepaid mobile telephony service.(b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020), not more than one surcharge may be imposed per wireless communications service line number assigned to an end user of mobile telecommunications service.(c) This definition shall apply only to this part.(Added by Stats. 2019, Ch. 54, Sec. 7. (SB 96) Effective July 1, 2019.)
CA Rev & Tax Code § 41007.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 1 - General Provisions and Definitions|Section 41007.4.

41007.4.  “Purchase” means any transfer of title or possession, exchange, or barter, conditional or otherwise.(Added by Stats. 2019, Ch. 54, Sec. 8. (SB 96) Effective July 1, 2019.)
CA Rev & Tax Code § 41007.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 1 - General Provisions and Definitions|Section 41007.5.

41007.5.  For purposes of this part, all of the following definitions shall apply:(a) “Prepaid consumer” means a person who purchases prepaid mobile telephony services in a retail transaction.(b) “Prepaid mobile telephony services” means the right to utilize a mobile device for mobile telecommunications services or information services, including the download of digital products delivered electronically, content, and ancillary services, or both telecommunications services and information services, that must be purchased in advance of usage in predetermined units or dollars. For these purposes, “telecommunications service” and “information service” have the same meanings as defined in Section 153 of Title 47 of the United States Code.(c) “Retail transaction” means the purchase of prepaid mobile telephony services, either alone or in combination with mobile data or other services, from a seller for any purpose other than resale in the regular course of business.(d) “Seller” means a person that sells prepaid mobile telephony service to a person in a retail transaction.(Added by Stats. 2019, Ch. 54, Sec. 9. (SB 96) Effective July 1, 2019.)
CA Rev & Tax Code § 41008 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 1 - General Provisions and Definitions|Section 41008.

41008.  As used in this part, “month” shall mean a calendar month.(Added by Stats. 1976, Ch. 443.)
CA Rev & Tax Code § 41009 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 1 - General Provisions and Definitions|Section 41009.

41009.  (a) “Service user” means any person that subscribes for the right to utilize an access line in this state who is required to pay a surcharge under the provisions of this part.(b) This section shall become operative on January 1, 2020.(Repealed (in Sec. 10) and added by Stats. 2019, Ch. 54, Sec. 11. (SB 96) Effective July 1, 2019. Section operative January 1, 2020, by its own provisions.)
CA Rev & Tax Code § 41010 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 1 - General Provisions and Definitions|Section 41010.

41010.  “Access line in this state” means a telephone line, as defined in Section 233 of the Public Utilities Code, associated with a billing address located in California.(Repealed and added by Stats. 2021, Ch. 432, Sec. 43. (SB 824) Effective January 1, 2022.)