reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 12802 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 6 - Suspension of Rights of Delinquent Insurers|ARTICLE 1 - Revocation of Certificate of Authority|Section 12802.

12802.  The commissioner shall give at least 10 days’ notice in writing to each insurer of the time and place of a hearing to show cause why its certificate of authority shall not be revoked. Upon hearing, the commissioner shall revoke the certificate of authority of each insurer which does not establish to his satisfaction at or before the hearing that the tax, interest, and penalties due from it have been paid.(Amended by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 12803 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 6 - Suspension of Rights of Delinquent Insurers|ARTICLE 1 - Revocation of Certificate of Authority|Section 12803.

12803.  An insurer whose certificate of authority has been revoked pursuant to this article may have the certificate restored by the commissioner during the period for which it was issued upon the payment by the insurer of all taxes, interest, and penalties due from it and the payment to the commissioner of a fee of five hundred dollars ($500).(Amended by Stats. 1965, Ch. 510.)
CA Rev & Tax Code § 12832 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 6 - Suspension of Rights of Delinquent Insurers|ARTICLE 2 - Suspended Corporate Insurers|Section 12832.

12832.  Every person who attempts or purports to exercise any of the rights, privileges or powers of a suspended domestic insurer or attempts to transact any intrastate business in this state in behalf of a forfeited foreign insurer is guilty of a misdemeanor. Upon conviction he shall be punished by a fine not exceeding two thousand dollars ($2,000), or by imprisonment in a county jail not exceeding one year, or by both such fine and imprisonment.(Amended by Stats. 1983, Ch. 1092, Sec. 371. Effective September 27, 1983. Operative January 1, 1984, by Sec. 427 of Ch. 1092.)
CA Rev & Tax Code § 12833 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 6 - Suspension of Rights of Delinquent Insurers|ARTICLE 2 - Suspended Corporate Insurers|Section 12833.

12833.  The county in which occurs any part of the attempted exercise of the powers or any part of the transaction of business has jurisdiction of the offense.(Added by Stats. 1941, Ch. 113.)
CA Rev & Tax Code § 12834 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 6 - Suspension of Rights of Delinquent Insurers|ARTICLE 2 - Suspended Corporate Insurers|Section 12834.

12834.  The certified copies of lists of corporations which have failed to pay the taxes, interest, and penalties imposed upon insurers transmitted by the Controller to county clerks and county recorders for filing or recording in their respective offices, or a copy of these lists certified by the Controller, are receivable in evidence in any court in lieu of the original record of suspension or forfeiture on file with the Controller, and are prima facie evidence of the truth of all statements contained.(Amended by Stats. 1973, Ch. 665.)
CA Rev & Tax Code § 12951 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 7 - Cancellations and Refunds|ARTICLE 1 - Cancellations|Section 12951.

12951.  (a) If any amount has been illegally assessed, the board shall set forth that fact in its records, certify the amount determined to be assessed in excess of the amount legally assessed and the insurer or surplus line broker against which the assessment was made, and authorize the cancellation of the amount upon the records of the Controller and the board. The board shall mail a notice to the insurer or surplus line broker of any cancellation authorized. Any proposed determination by the board pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days prior to the effective date of that determination.(b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 117) and added by Stats. 2013, Ch. 33, Sec. 118. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 12952 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 7 - Cancellations and Refunds|ARTICLE 1 - Cancellations|Section 12952.

12952.  If the commissioner discovers an amount assessed by the board which he believes to have been illegally assessed, he shall notify the board in writing of such fact, together with a statement of any information he may have concerning the correctness of the assessment.(Added by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 12977 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 7 - Cancellations and Refunds|ARTICLE 2 - Refund or Credit for Collected Taxes|Section 12977.

12977.  (a) If the board determines that any tax, interest, or penalty has been paid more than once or has been erroneously or illegally collected or computed, the board shall set forth that fact in its records of the board, certify the amount of the taxes, interest, or penalties collected in excess of what was legally due, and from whom they were collected or by whom paid, and certify the excess to the Controller for credit or refund.(b) The Controller upon receipt of a certification for credit or refund shall credit the excess on any amounts then due and payable from the insurer or surplus line broker under this part and refund the balance.(c) Any proposed determination by the board pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days prior to the effective date of that determination.(d) This section shall become operative on July 1, 2013. (Repealed (in Sec. 120) and added by Stats. 2013, Ch. 33, Sec. 121. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 12978 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 7 - Cancellations and Refunds|ARTICLE 2 - Refund or Credit for Collected Taxes|Section 12978.

12978.  No credit or refund shall be allowed or approved after four years after April 1st of the year following the year for which the overpayment was made, or with respect to a deficiency assessment made under Article 3 (commencing with Section 12421) of Chapter 4 after six months from the date the deficiency assessment becomes final, or after six months from the date of the overpayment, whichever period expires the later, unless a claim therefor is filed with the commissioner or the board within that period.(Amended by Stats. 1982, Ch. 454, Sec. 153.)
CA Rev & Tax Code § 12979 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 7 - Cancellations and Refunds|ARTICLE 2 - Refund or Credit for Collected Taxes|Section 12979.

12979.  Every claim for refund or credit shall be in writing and shall state the specific grounds upon which it is founded.(Amended by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 12980 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 7 - Cancellations and Refunds|ARTICLE 2 - Refund or Credit for Collected Taxes|Section 12980.

12980.  Failure to file a claim for refund or credit within the time prescribed in this article constitutes a waiver of any demand against the State on account of overpayment.(Amended by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 12981 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 7 - Cancellations and Refunds|ARTICLE 2 - Refund or Credit for Collected Taxes|Section 12981.

12981.  Within 30 days after disallowing any claim for refund or credit in whole or in part the board shall mail notice of its action to the claimant at its address as it appears in the records of the board.(Amended by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 12982 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 7 - Cancellations and Refunds|ARTICLE 2 - Refund or Credit for Collected Taxes|Section 12982.

12982.  If the claim for refund or credit is presented to the commissioner he shall forthwith transmit it to the board, together with a statement of any information he may have concerning the subject of the claim.(Amended by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 12983 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 7 - Cancellations and Refunds|ARTICLE 2 - Refund or Credit for Collected Taxes|Section 12983.

12983.  (a) Interest shall be allowed upon the amount of any overpayment of tax by an insurer pursuant to this part at the modified adjusted rate per month established pursuant to Section 6591.5, from the first day of the monthly period following the period during which the overpayment was made. For purposes of this section, “monthly period” means the month commencing on the day after the due date of the payment through the same date as the due date in each successive month. In addition, a refund or credit shall be made of any interest imposed upon the claimant with respect to the amount being refunded or credited.(b) The interest shall be paid as follows:(1) In the case of a refund, to the last day of the calendar month following the date upon which the claimant is notified in writing that a claim may be filed or the date upon which the claim is approved by the board, whichever date is the earlier.(2) In the case of a credit, to the same date as that to which interest is computed on the tax or amount against which the credit is applied.(c) This section shall become operative on July 1, 2013. (Repealed (in Sec. 123) and added by Stats. 2013, Ch. 33, Sec. 124. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 12983.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 7 - Cancellations and Refunds|ARTICLE 2 - Refund or Credit for Collected Taxes|Section 12983.1.

12983.1.  Interest shall be allowed upon the amount of any overpayment of tax by a surplus line broker pursuant to this part at the rate of 1 percent per calendar month or fraction thereof, from the first day of the monthly period following the period during which the overpayment was made. For purposes of this section, “monthly period” means the month commencing on the day after the due date of the payment through the same date as the due date in each successive month. In addition, a refund or credit shall be made of any interest imposed upon the claimant with respect to the amount being refunded or credited.The interest shall be paid as follows:(a) In the case of a refund, to the last day of the calendar month following the date upon which the claimant is notified in writing that a claim may be filed or the date upon which the claim is approved by the board, whichever date is the earlier.(b) In the case of a credit, to the same date as that to which interest is computed on the tax or amount against which the credit is applied.(Added by Stats. 1995, Ch. 721, Sec. 22. Effective January 1, 1996.)
CA Rev & Tax Code § 12983.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 7 - Cancellations and Refunds|ARTICLE 2 - Refund or Credit for Collected Taxes|Section 12983.5.

12983.5.  If any overpayment of taxes imposed by this part is refunded or credited within 90 days after the due date of the tax for the year for which the overpayment was made, no interest shall be allowed on that overpayment.(Added by Stats. 1982, Ch. 327, Sec. 167. Effective June 30, 1982.)
CA Rev & Tax Code § 12984 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 7 - Cancellations and Refunds|ARTICLE 2 - Refund or Credit for Collected Taxes|Section 12984.

12984.  (a) If the board determines that any overpayment has been made intentionally or made not incident to a bona fide and orderly discharge of a liability reasonably assumed by the insurer or surplus line broker to be imposed by law, no interest shall be allowed on the overpayment.(b) If any insurer or surplus line broker which has filed a claim for refund requests the board to defer action on its claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the insurer or surplus line broker requests the board to defer action on the claim.(c) This section shall become operative on July 1, 2013. (Repealed (in Sec. 126) and added by Stats. 2013, Ch. 33, Sec. 127. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 13501 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 3 - Returns|ARTICLE 1 - Estate Tax Return|Section 13501.

13501.  The personal representative of every estate subject to the tax imposed by this part who is required to file a federal estate tax return shall file with the Controller on or before the federal estate tax return is required to be filed both of the following:(a) A return for the tax due under this part.(b) A true copy of the federal estate tax return.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13502 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 3 - Returns|ARTICLE 1 - Estate Tax Return|Section 13502.

13502.  If the personal representative has obtained an extension of time for filing the federal estate tax return, the filing required by Section 13501 shall be similarly extended until the end of the time period granted in the extension of time for the federal estate tax return. A true copy of the federal extension shall be filed with the Controller.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13503 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 3 - Returns|ARTICLE 1 - Estate Tax Return|Section 13503.

13503.  If the personal representative files an amended federal estate tax return, he or she shall immediately file with the Controller an amended return with a true copy of the amended federal estate tax return. If the personal representative is required to pay an additional tax under this part pursuant to the amended return, he or she shall pay that additional tax, together with any interest as provided in Section 13550 at the same time the amended return is filed.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13504 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 3 - Returns|ARTICLE 1 - Estate Tax Return|Section 13504.

13504.  Upon final determination of the federal estate tax due, the personal representative shall, within 60 days after that determination, give written notice of it to the Controller. If any additional tax is due under this part by reason of this determination, the personal representative shall pay the same, together with interest as provided in Section 13550, at the same time he or she files the notice.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13510 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 3 - Returns|ARTICLE 2 - Penalties|Section 13510.

13510.  If the return provided for in Section 13501 is not filed within the time period specified therein or the extension specified in Section 13502, then the personal representative shall pay, in addition to the interest provided in Section 13550, a penalty equal to 5 percent of the tax due pursuant to this part, as finally determined, for each month, or portion thereof, during which that failure to file continues, not exceeding 25 percent in the aggregate, unless it is shown that such failure is due to reasonable cause. If a similar penalty for failure to timely file the federal estate tax return is waived, that waiver shall be deemed to constitute reasonable cause for purposes of this section.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13530 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 5 - Payment of Tax|ARTICLE 1 - Generally|Section 13530.

13530.  The tax imposed by this part shall be paid by the personal representative to the extent of assets subject to his or her control. Liability for payment of the tax continues until the tax is paid.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13531 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 5 - Payment of Tax|ARTICLE 1 - Generally|Section 13531.

13531.  The tax imposed by this part is due and payable at the date of the decedent’s death.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13532 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 5 - Payment of Tax|ARTICLE 1 - Generally|Section 13532.

13532.  The tax imposed by this part is delinquent at the expiration of nine months from the date on which it becomes due and payable, if not paid within that time.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13533 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 5 - Payment of Tax|ARTICLE 1 - Generally|Section 13533.

13533.  The tax imposed by this part shall be paid to the Controller by remittance to the Treasurer.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13534 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 5 - Payment of Tax|ARTICLE 1 - Generally|Section 13534.

13534.  In the case of any decedent dying on or after January 1, 1999, Section 6166 of the Internal Revenue Code, enacted as of January 1, 1998, shall apply to any tax due, and the interest rate on amounts due, as provided in Section 6601(j) of the Internal Revenue Code, enacted as of January 1, 1998, shall apply in lieu of the rate provided in Section 13550.(Added by Stats. 1998, Ch. 323, Sec. 8. Effective August 20, 1998.)
CA Rev & Tax Code § 13550 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 5 - Payment of Tax|ARTICLE 2 - Interest|Section 13550.

13550.  (a) The tax imposed by this part does not bear interest if it is paid prior to the date on which it otherwise becomes delinquent. However, if the tax is paid after that date, the tax bears interest at the rate for underpayment of estate tax provided in Section 6621(a)(2) of the Internal Revenue Code from the date it became delinquent and until it is paid. Interest under this section shall be compounded daily.(b) The amendments made by Chapter 323 of the Statutes of 1998 shall apply to delinquent amounts unpaid on or after January 1, 1999, to December 31, 2000, inclusive.(Amended by Stats. 2000, Ch. 363, Sec. 6. Effective September 8, 2000. Operative January 1, 2001, by Sec. 11 of Ch. 363.)
CA Rev & Tax Code § 13551 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 5 - Payment of Tax|ARTICLE 2 - Interest|Section 13551.

13551.  Every payment on the tax imposed by this part is applied, first, to any interest due on the tax, secondly, to any penalty imposed by this part, and then, if there is any balance, to the tax itself.(Added by Stats. 2003, Ch. 221, Sec. 1. Effective January 1, 2004.)
CA Rev & Tax Code § 13552 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 5 - Payment of Tax|ARTICLE 2 - Interest|Section 13552.

13552.  All interest and penalties provided in this chapter shall be treated and collected in the same manner as taxes.(Added by Stats. 2003, Ch. 221, Sec. 2. Effective January 1, 2004.)
CA Rev & Tax Code § 13555 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 5 - Payment of Tax|ARTICLE 3 - Delinquent Tax Bond|Section 13555.

13555.  If any personal representative fails to pay any tax imposed by this part for which he or she is liable prior to the delinquent date of the tax, he or she shall, on motion of the Controller, in his or her discretion, be required by the superior court having jurisdiction to execute a bond to the people of the State of California in a penalty of twice the amount of the tax with those sureties as the court may approve, conditioned for the payment of the tax, plus interest on the tax at the rate of 12 percent per annum commencing on the date that tax became delinquent, within a certain time to be fixed by the court and specified in the bond.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13556 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 5 - Payment of Tax|ARTICLE 3 - Delinquent Tax Bond|Section 13556.

13556.  The bond shall be filed in the office of the clerk of the court, and a certified copy shall be immediately transmitted to the Controller.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13557 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 5 - Payment of Tax|ARTICLE 3 - Delinquent Tax Bond|Section 13557.

13557.  If the bond is not filed within 20 days after the date of the filing of the order requiring it, the letters of the personal representative affected shall be revoked upon motion of the Controller.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13601 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 7 - Collection of Tax|ARTICLE 1 - Suit for Tax|Section 13601.

13601.  The state may enforce its claim for any tax imposed by this part and enforce the lien of the tax by a civil action in any court of competent jurisdiction against any person liable for the tax or against any property subject to the lien.(Added by Stats. 1982, Ch. 1535, Sec. 15.)