reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 18670.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 2 - Returns|ARTICLE 5 - Withholding|Section 18670.5.

18670.5.  (a) The Franchise Tax Board may by notice, served by magnetic media, electronic transmission, or other electronic technology, require any depository institution, as defined in Section 19 (b) of the Federal Reserve Act (12 U.S.C.A. Sec. 461(b)(1)(A)), that the Franchise Tax Board, in its sole discretion, has reason to believe may have in its possession, or under its control, any credits or other personal property or other things of value, belonging to a taxpayer, to withhold, from the credits or other personal property or other things of value, the amount of any tax, interest, or penalties due from the taxpayer and transmit that amount withheld to the Franchise Tax Board at the times that it may designate, but not less than 10 business days from receipt of the notice. The notice shall state the amount due from the taxpayer and shall be delivered or transmitted to the branch or office reported in the information returns filed with the Franchise Tax Board, or the branch or office where the credits or other property is held, or other address designated by that depository institution for purposes of the Franchise Tax Board serving notice by magnetic media, electronic transmission, or other electronic technology.(b) Any depository institution failing to withhold the amount due from the taxpayer and to transmit that amount to the Franchise Tax Board after the Franchise Tax Board provides notice to the depository institution as authorized by subdivision (a) shall be liable for those amounts only to the extent that the depository institution can identify the account by magnetic media, electronic transmission, or other electronic technology.(c) For purposes of this section, the term “address” shall include telephone or modem number, facsimile number, or any other number designated by the depository institution to receive data by electronic means.(Added by Stats. 1995, Ch. 222, Sec. 1. Effective January 1, 1996.)
CA Rev & Tax Code § 18672 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 2 - Returns|ARTICLE 5 - Withholding|Section 18672.

18672.  Any employer or person failing to withhold the amount due from any taxpayer and to transmit the same to the Franchise Tax Board after service of a notice pursuant to Section 18670 or 18671 is liable for those amounts.(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
CA Rev & Tax Code § 18673 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 2 - Returns|ARTICLE 5 - Withholding|Section 18673.

18673.  (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part II of the Code of Civil Procedure, if the Franchise Tax Board determines upon receiving information from the taxpayer that his or her employer withheld earnings for taxes pursuant to Article 4 (commencing with Section 19251) of Chapter 5 and failed to remit the withheld earnings to the Franchise Tax Board, the employer shall be liable for the amount not remitted. The Franchise Tax Board’s determination shall be based on payroll documents or other substantiating evidence furnished by the taxpayer.(b) Upon its determination, the Franchise Tax Board shall mail notice to the employer at its last known address that upon failure to remit the withheld earnings to the Franchise Tax Board within 15 days of the date of its notice to the employer, the employer shall be liable for that amount which was withheld and not remitted.(c) If the employer fails to remit the amount withheld to the Franchise Tax Board upon notice, that amount for which the employer is liable shall be assessed, collected, and paid as though it were a tax deficiency. The amount may be assessed at any time prior to seven years from the first day that the unremitted amount, in the aggregate, was first withheld. Interest shall accrue on that amount from the first day that the unremitted amount, in the aggregate, was first withheld.(d) When the assessment against the employer is final and due and payable, the taxpayer’s account shall be immediately credited with an amount equal to that assessed amount as though it were a payment received by the Franchise Tax Board on the first date that the unremitted amount, in the aggregate, was first withheld by the employer.(e) Collection against the taxpayer is stayed for both the following amount and period:(1) An amount equal to the amount determined by the Franchise Tax Board under subdivision (a).(2) The earlier of the time the credit is applied to the taxpayer’s account pursuant to subdivision (d) or the assessment against the employer is withdrawn or revised and the taxpayer is notified by the Franchise Tax Board thereof.(f) If under this section an amount that was withheld and not remitted to the Franchise Tax Board is final and due and payable by the employer and credited to the taxpayer’s account, this remedy shall be the exclusive remedy for the taxpayer to recover that amount from the employer.(g) This section shall not apply to debts, obligations, or other amounts for which an earnings withholding order or assignment is issued by the Franchise Tax Board pursuant to Article 5, 5.5, or 6 of Chapter 5 or Section 10878.(h) This section shall apply to determinations made by the Franchise Tax Board on or after the effective date of the act adding this section.(Added by Stats. 1999, Ch. 931, Sec. 8. Effective October 10, 1999.)
CA Rev & Tax Code § 18674 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 2 - Returns|ARTICLE 5 - Withholding|Section 18674.

18674.  (a) Any employer or person required to withhold and transmit any amount pursuant to this article shall comply with the requirement without resort to any legal or equitable action in a court of law or equity. Any employer or person paying to the Franchise Tax Board any amount required by it to be withheld is not liable therefor to the person from whom withheld unless the amount withheld is refunded to the withholding agent. However, if a depository institution, as defined in 12 U.S.C. Sec. 461(b)(1)(A) withholds and pays to the Franchise Tax Board pursuant to this article any moneys held in a deposit account in which the delinquent taxpayer and another person or persons have an interest, or in an account held in the name of a third party or parties in which the delinquent taxpayer is ultimately determined to have no interest, the depository institution paying those moneys to the Franchise Tax Board is not liable therefor to any of the persons who have an interest in the account, unless the amount withheld is refunded to the withholding agent.(b) In the case of a deposit account or accounts for which this notice to withhold applies, the depository institution shall send a notice by first-class mail to each person named on the account or accounts included in the notice from the Franchise Tax Board, provided that a current address for each person is available to the institution. This notice shall inform each person as to the reason for the hold placed on the account or accounts, the amount subject to being withheld, and the date by which this amount is to be remitted to the Franchise Tax Board. An institution may assess the account or accounts of each person receiving this notice a reasonable service charge not to exceed three dollars ($3).(c) Any employer or person required under this article to withhold payments from a taxpayer may file an action in interpleader when a bona fide dispute has arisen as to priority of lien between the tax levied under this part and that of a federal taxing agency.(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
CA Rev & Tax Code § 18675 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 2 - Returns|ARTICLE 5 - Withholding|Section 18675.

18675.  Any person from whom a tax is collected by withholding under this article or under Section 13020 of the Unemployment Insurance Code is entitled to the remedies set forth in Articles 1 (commencing with Section 19301) and 3 (commencing with Section 19381) of Chapter 6. Any refund of the tax under Chapter 6 (commencing with Section 19301) shall be made to the withholding agent instead of directly to the taxpayer, if requested in writing by the withholding agent at the time the amounts refundable were transmitted to the Franchise Tax Board.(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
CA Rev & Tax Code § 18676 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 2 - Returns|ARTICLE 5 - Withholding|Section 18676.

18676.  Whenever, under any provision of this article, service is authorized upon the state of any notice to withhold, unless expressly exempted from the provisions of this section, the service to be effective must, in addition to any other requirements, be made on the state agency owing the obligation prior to the time the agency presents the claim for payment thereof to the Controller.(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
CA Rev & Tax Code § 18677 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 2 - Returns|ARTICLE 5 - Withholding|Section 18677.

18677.  (a) For purposes of this article, if a lender, surety, or other person, who is not an employer under those sections with respect to an employee or group of employees, pays wages directly to such an employee or group of employees, employed by one or more employers, or to an agent on behalf of the employee or employees, the lender, surety, or other person shall be liable in his or her own person and estate to this state in a sum equal to the taxes (together with interest) required to be deducted and withheld from the wages by the employer.(b) If a lender, surety, or other person supplies funds to or for the account of an employer for the specific purpose of paying wages of the employees of the employer, with actual notice or knowledge that the employer does not intend to or will not be able to make timely payment or deposit of the amounts of tax required by this part to be deducted and withheld by the employer from those wages, the lender, surety, or other person shall be liable in his or her own person and estate to the State of California in a sum equal to the taxes (together with interest) which are not paid over to this state by the employer with respect to the wages. However, the liability of the lender, surety, or other person shall be limited to an amount equal to 25 percent of the amount so supplied to or for the account of the employer for that purpose.(c) Any amounts paid to this state pursuant to this section shall be credited against the liability of the employer.(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
CA Rev & Tax Code § 18730 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 3.6 - California Senior Citizen Advocacy Voluntary Tax Contribution Fund|Section 18730.

18730.  (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Senior Citizen Advocacy Voluntary Tax Contribution Fund established by Section 18731 to be used to conduct the sessions of the California Senior Legislature and to support its ongoing activities on behalf of older persons.(b) The contribution shall be in full dollar amounts and may be made individually by each signatory on the joint return.(c) A designation under subdivision (a) shall be made for any taxable year on the original return for that taxable year, and once made shall be irrevocable. If payments and credits reported on the return, together with any other credits associated with the individual’s account, do not exceed the individual’s tax liability, the return shall be treated as though no designation has been made.(d) The Franchise Tax Board shall revise the form of the return for taxable years 2017 to 2023, inclusive, to include a space labeled “California Senior Citizen Advocacy Voluntary Tax Contribution Fund” to allow for the designation permitted under subdivision (a). The form shall also include in the instructions information that the contribution may be in the amount of one dollar ($1) or more and that the contribution shall be used to conduct the sessions of the California Senior Legislature and to support its ongoing activities on behalf of older persons.(e) A deduction shall be allowed under Article 6 (commencing with Section 17201) of Chapter 3 of Part 10 for any contribution made pursuant to subdivision (a).(Added by Stats. 2017, Ch. 443, Sec. 1. (AB 519) Effective January 1, 2018. Inoperative on January 1, 2025, as prescribed in Section 18733. Repealed on December 1, 2025, pursuant to Section 18733.)
CA Rev & Tax Code § 18731 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 3.6 - California Senior Citizen Advocacy Voluntary Tax Contribution Fund|Section 18731.

18731.  (a) There is hereby established in the State Treasury the California Senior Citizen Advocacy Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18730. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax liability and the amount of refund money that taxpayers have designated pursuant to Section 18730 to be transferred to the California Senior Citizen Advocacy Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the California Senior Citizen Advocacy Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18730 for payment into that fund.(b) Notwithstanding any other law, the California Senior Citizen Advocacy Voluntary Tax Contribution Fund is the successor fund of the California Senior Legislature Fund. All assets, liabilities, revenues, and expenditures of the California Senior Legislature Fund shall be transferred to, and become a part of, the California Senior Citizen Advocacy Voluntary Tax Contribution Fund, as provided in Section 16346 of the Government Code. Any references in state law to the California Senior Legislature Fund shall be construed to refer to the California Senior Citizen Advocacy Voluntary Tax Contribution Fund.(Added by Stats. 2017, Ch. 443, Sec. 1. (AB 519) Effective January 1, 2018. Inoperative on January 1, 2025, as prescribed in Section 18733. Repealed on December 1, 2025, pursuant to Section 18733.)
CA Rev & Tax Code § 18732 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 3.6 - California Senior Citizen Advocacy Voluntary Tax Contribution Fund|Section 18732.

18732.  (a) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the California Senior Citizen Advocacy Voluntary Tax Contribution Fund pursuant to Section 18731 shall be continuously appropriated and allocated as follows:(1) To the Controller and the Franchise Tax Board for reimbursement of all costs incurred by the Controller and the Franchise Tax Board in connection with their duties under this article.(2) The balance to the California Senior Legislature, for its ongoing activities on behalf of older persons. The California Senior Legislature shall use at least 10 percent of this balance for purposes of marketing and promoting the fund.(b) All moneys allocated pursuant to paragraph (2) of subdivision (a) may be carried over from the year in which they were received and encumbered in any following year.(c) The funds allocated to the California Senior Legislature for the purpose of funding the activities of the California Senior Legislature shall be spent pursuant to the purview of the Joint Rules Committee of the California Senior Legislature in a manner consistent with the bylaws of the California Senior Legislature, established through a majority vote of the California Senior Legislature.(d) The California Senior Legislature’s Internet Web site shall report the goals of the organization, the number of and summary of bills proposed by the California Senior Legislature, and all events the California Senior Citizen Advocacy Voluntary Tax Contribution Fund supports each year.(Added by Stats. 2017, Ch. 443, Sec. 1. (AB 519) Effective January 1, 2018. Inoperative on January 1, 2025, as prescribed in Section 18733. Repealed on December 1, 2025, pursuant to Section 18733.)
CA Rev & Tax Code § 18733 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 3.6 - California Senior Citizen Advocacy Voluntary Tax Contribution Fund|Section 18733.

18733.  Notwithstanding subdivision (c) of Section 18873 and Section 18874, this article shall remain in effect only until January 1, 2025, and is repealed as of December 1 of that year.(Amended by Stats. 2019, Ch. 325, Sec. 1. (SB 309) Effective September 20, 2019. Repealed on December 1, 2025, by its own provisions. Note: Termination provisions affect Article 3.6, commencing with Section 18730.)
CA Rev & Tax Code § 18734 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 4 - California Community and Neighborhood Tree Voluntary Tax Contribution Fund|Section 18734.

18734.  (a) An individual may designate on the tax return that a contribution in excess of the personal income tax liability, if any, be made to the California Community and Neighborhood Tree Voluntary Tax Contribution Fund established by Section 18735. That designation is to be used as a voluntary contribution on the tax return.(b) The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.(c) A designation under subdivision (a) shall be made for any taxable year on the original return for that taxable year and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayer’s account, do not exceed the taxpayer’s liability, the return shall be treated as if no designation has been made.(d) Except as provided by Section 18737, for taxable years beginning on or after January 1, 2021, the Franchise Tax Board shall revise the form of the return to include a space labeled the “California Community and Neighborhood Tree Voluntary Tax Contribution Fund” to allow for the designation permitted. The form shall also include in the instructions information that the contribution may be in the amount of one dollar ($1) or more and that the contribution shall be used to support the Department of Forestry and Fire Protection’s grant program as provided in Section 4799.12.1 of the Public Resources Code.(e) A deduction shall be allowed under Article 6 (commencing with Section 17201) of Chapter 3 of Part 10 for any contribution made pursuant to subdivision (a). (Added by Stats. 2021, Ch. 104, Sec. 3. (SB 347) Effective January 1, 2022. Inoperative on January 1, 2028, as prescribed in Section 18737. Repealed on December 1, 2028, pursuant to 18737.)
CA Rev & Tax Code § 18735 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 4 - California Community and Neighborhood Tree Voluntary Tax Contribution Fund|Section 18735.

18735.  There is hereby established in the State Treasury the California Community and Neighborhood Tree Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18734. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax liability and the amount of refund money that taxpayers have designated pursuant to Section 18734 to be transferred to the California Community and Neighborhood Tree Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the California Community and Neighborhood Tree Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18734 for payment into that fund. (Added by Stats. 2021, Ch. 104, Sec. 3. (SB 347) Effective January 1, 2022. Inoperative on January 1, 2028, as prescribed in Section 18737. Repealed on December 1, 2028, pursuant to 18737.)
CA Rev & Tax Code § 18736 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 4 - California Community and Neighborhood Tree Voluntary Tax Contribution Fund|Section 18736.

18736.  (a) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Community and Neighborhood Tree Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:(1) To the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax Board and the Controller in connection with their duties under this article.(2) To the Department of Forestry and Fire Protection for purposes of Section 4799.12.1 of the Public Resources Code.(b) The Department of Forestry and Fire Protection shall report on an internet website the number of trees planted, the location of the trees planted, and the volume of projected carbon captured by the trees planted, and information to assist contributors to the California Community and Neighborhood Tree Voluntary Tax Contribution Fund in interacting with local and regional tree planting programs.(c) Money in the California Community and Neighborhood Tree Voluntary Tax Contribution Fund shall not be used to supplant state General Fund money for any purpose. (Added by Stats. 2021, Ch. 104, Sec. 3. (SB 347) Effective January 1, 2022. Inoperative on January 1, 2028, as prescribed in Section 18737. Repealed on December 1, 2028, pursuant to 18737.)