reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 11531 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 4 - Collection of Tax|ARTICLE 7 - Miscellaneous Provisions|Section 11531.

11531.  The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or Attorney General constitutes an election by the state to pursue any remedy to the exclusion of any other remedy for which provision is made in this part.(Added by Stats. 1987, Ch. 498, Sec. 21.)
CA Rev & Tax Code § 11532 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 4 - Collection of Tax|ARTICLE 7 - Miscellaneous Provisions|Section 11532.

11532.  In all proceedings under this chapter the board may act on behalf of the people of the State of California.(Added by Stats. 1987, Ch. 498, Sec. 21.)
CA Rev & Tax Code § 11533 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 4 - Collection of Tax|ARTICLE 7 - Miscellaneous Provisions|Section 11533.

11533.  (a) Upon termination, dissolution, or abandonment of a corporate business, any officer or other person who has control or supervision of or is charged with the responsibility for the filing of returns or the payment of tax, or who is under a duty to act for the corporation in complying with any requirement of this part, shall be personally liable for any unpaid taxes and interest and penalties on those taxes, if that officer or other person willfully fails to pay or to cause to be paid any taxes due from the corporation pursuant to this part.(b) The officer or other person shall be liable only for taxes which became due during the period he or she had the control, supervision, responsibility, or duty to act for the corporation described in subdivision (a), plus interest and penalties on those taxes.(c) For purposes of this section, “willfully fails to pay or cause to be paid” means that the failure was the result of an intentional, conscious, and voluntary course of action.(d) The sum due for the liability under this section may be collected by determination and collection in the manner provided in Chapter 2 (commencing with Section 11251) and Chapter 3 (commencing with Section 11401).(Added by Stats. 1987, Ch. 498, Sec. 21.)
CA Rev & Tax Code § 11534 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 4 - Collection of Tax|ARTICLE 7 - Miscellaneous Provisions|Section 11534.

11534.  (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount due and payable under this part. The collection cost recovery fee shall be in an amount equal to the board’s costs for collection, as reasonably determined by the board. The collection cost recovery fee shall be imposed only if the board has mailed its demand notice, to that person for payment, that advises that continued failure to pay the amount due may result in collection action, including the imposition of a collection cost recovery fee.(b) Interest shall not accrue with respect to the collection cost recovery fee provided by this section.(c) The collection cost recovery fee imposed pursuant to this section shall be collected in the same manner as the collection of any other tax imposed by this part.(d) (1) If the board finds that a person’s failure to pay any amount under this part is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person shall be relieved of the collection cost recovery fee provided by this section.(2) Any person seeking to be relieved of the collection cost recovery fee shall file with the board a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief.(e) Subdivision (a) shall be operative with respect to a demand notice for payment which is mailed on or after January 1, 2011.(f) Collection cost recovery fee revenues shall be deposited in the same manner as revenues derived from any other tax imposed by this part.(Added by Stats. 2010, Ch. 721, Sec. 8. (SB 858) Effective October 19, 2010.)
CA Rev & Tax Code § 11551 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 11551.

11551.  If the board determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the board shall set forth that fact in the records of the board and shall certify the amount collected in excess of the amount legally due and the person from whom it was collected or by whom paid. The excess amount collected or paid shall be credited by the board on any amounts then due and payable from the person from whom the excess amount was collected or by whom it was paid under this part, and the balance shall be refunded to the person, or his or her successors, administrators, or executors. 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.(Amended by Stats. 2011, Ch. 351, Sec. 20. (SB 947) Effective January 1, 2012.)
CA Rev & Tax Code § 11553 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 11553.

11553.  No credit or refund shall be allowed after four years from December 10 of the year in which the assessment is made or after six months from the date of overpayment, whichever period expires the later, unless a written claim is filed with the board within such period.(Amended by Stats. 1974, Ch. 54.)
CA Rev & Tax Code § 11553.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 11553.5.

11553.5.  (a) The limitation period specified in Section 11553 shall be suspended during any period of a person’s life that the person is financially disabled.(b) (1) For purposes of subdivision (a), a person is financially disabled if the person is unable to manage his or her financial affairs by reason of medically determinable physical or mental impairment of the person which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. A person shall not be considered to have an impairment unless proof of the existence thereof is furnished in the form and manner as the board may require.(2) A person shall not be treated as financially disabled during any period that the person’s spouse or any other person is authorized to act on behalf of the person in financial matters.(c) This section applies to periods of disability commencing before, on, or after the effective date of the act adding this section, but does not apply to any claim for refund that (without regard to this section) is barred by the operation or rule of law, including res judicata, as of the effective date of the act adding this section.(Added by Stats. 2000, Ch. 1052, Sec. 21. Effective January 1, 2001.)
CA Rev & Tax Code § 11554 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 11554.

11554.  The claim shall be in writing and shall state the specific grounds upon which it is founded.(Added by Stats. 1941, Ch. 41.)
CA Rev & Tax Code § 11555 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 11555.

11555.  Interest shall be paid upon the amount of any overpayment of tax at the adjusted annual rate established pursuant to Section 19521 upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the overpayment or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the board from the first day of the month following the month the tax becomes due. The interest shall be paid:(a) In the case of a refund, to the last day of the calendar month following the date upon which the person making the overpayment, if he or she has not already filed a claim, is notified by the board 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.(Amended by Stats. 1996, Ch. 1087, Sec. 41. Effective January 1, 1997.)
CA Rev & Tax Code § 11571 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 11571.

11571.  No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this State or against any officer of the State to prevent or enjoin under this part the assessment of property or the collection of any amount required to be collected.(Added by Stats. 1941, Ch. 41.)
CA Rev & Tax Code § 11572 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 11572.

11572.  No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected unless a claim for refund or credit has been duly filed.(Amended by Stats. 1957, Ch. 808.)
CA Rev & Tax Code § 11573 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 11573.

11573.  Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board on the grounds set forth in the claim in a court of competent jurisdiction in any city or city and county of this State in which the Attorney General has an office for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.(Amended by Stats. 1957, Ch. 808.)
CA Rev & Tax Code § 11574 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 11574.

11574.  If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the board, consider the claim disallowed and bring an action against the board on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.(Amended by Stats. 1957, Ch. 808.)
CA Rev & Tax Code § 11574.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 11574.5.

11574.5.  Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the State on account of any alleged overpayments.(Added by Stats. 1957, Ch. 808.)
CA Rev & Tax Code § 11575 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 11575.

11575.  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any amounts due from the plaintiff under this part, and the balance of the judgment shall be refunded to the plaintiff.(Added by Stats. 1941, Ch. 41.)
CA Rev & Tax Code § 11576 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 11576.

11576.  In any judgment, interest shall be allowed at the adjusted annual rate established pursuant to Section 19521 upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the board.(Amended by Stats. 1996, Ch. 1087, Sec. 42. Effective January 1, 1997.)
CA Rev & Tax Code § 11577 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 11577.

11577.  A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any amount paid when the action is brought by or in the name of an assignee of the person who paid the amount.(Amended by Stats. 1945, Ch. 501.)
CA Rev & Tax Code § 11596 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Cancellations|Section 11596.

11596.  If any amount for taxes, penalty, and interest has been illegally determined either by the person filing the return or by the board, the board shall set forth that fact in its records, certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made, and authorize the cancellation of the amount upon the records of the board. 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.(Amended by Stats. 2011, Ch. 351, Sec. 21. (SB 947) Effective January 1, 2012.)
CA Rev & Tax Code § 11597 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Cancellations|Section 11597.

11597.  (a) Any penalty provided for in Section 11341, 11354, 11405, or 11430 may be canceled by the board upon a finding that (1) the failure to make a timely payment is due to reasonable cause and circumstances beyond the taxpayer’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, provided the principal payment is made within 30 days after the delinquency date, or (2) there was an inadvertent error in the amount of payment made by the taxpayer, provided the principal payment for the proper amount of tax due is made within 10 days after the notice of shortage is mailed by the board.(b) Except as provided in subdivision (c), any taxpayer seeking cancellation of the penalty shall file with the board a petition for cancellation or refund within 20 days of payment of the principal amount of the tax or within 20 days after the board mails notice of the entry of the penalty, whichever date is later. The petition shall be accompanied by a statement under penalty of perjury setting forth the facts upon which the claim for relief is based.(c) The board shall establish criteria that provides for efficient resolution of requests for relief pursuant to this section.(Amended by Stats. 2000, Ch. 1052, Sec. 21.3. Effective January 1, 2001.)
CA Rev & Tax Code § 12001 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 1 - General Provisions|ARTICLE 1 - Definitions|Section 12001.

12001.  Unless the context otherwise requires, the definitions set forth in this article govern the construction of this part.(Added by Stats. 1941, Ch. 113.)
CA Rev & Tax Code § 12002 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 1 - General Provisions|ARTICLE 1 - Definitions|Section 12002.

12002.  “Ocean marine insurance” means insurance written within this state upon hulls, freights, or disbursements, or upon goods, wares, merchandise, and all other personal property and interests therein, in course of exportation from, importation into any country, or transportation coastwise, including transportation by land or water from point of origin to final destination in respect to, appertaining to, or in connection with, any and all risks or perils of navigation, transit or transportation, any portion of which exportation, importation, transportation, navigation, transit, or shipment is upon any ocean, and upon the property while being prepared for and while awaiting shipment, and during any delays, storage, transshipment or reshipment incident to or in connection with the shipment or transportation. “Ocean marine insurance” includes marine builders and war-risk insurance.“Ocean marine insurance” does not, for the purpose of taxation of such insurance as provided in subdivision (g) of Section 28 of Article XIII of the Constitution, include insurance written upon:(a) A hull, which is not a documented vessel registered with the Transportation Department of the United States; or(b) Anything carried in, attached to, used in transportation of or any risk written in connection with any hull defined in (a) above, unless:The insurance is upon a customary ocean marine form and such hull and the risks mentioned in (b) above are covered for one who is in the business of:(1) Renting or chartering boats;(2) Using boats himself for commercial purposes; or(3) Building or repairing boats.Insurance not included in “ocean marine insurance” by this section shall be taxed in accordance with the other provisions of subdivision (g) of Section 28 of Article XIII of the Constitution.The 1969 amendment of this section shall be construed as a restatement and continuation of the law existing prior to such amendment.(Amended by Stats. 1974, Ch. 311.)
CA Rev & Tax Code § 12003 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 1 - General Provisions|ARTICLE 1 - Definitions|Section 12003.

12003.  “Insurer” as used in this part includes each of the following:(a) Insurance companies or associations.(b) Reciprocal or interinsurance exchanges, together with their corporate or other attorneys in fact considered as a single unit.(c) The State Compensation Insurance Fund.As used in this section, “companies” includes persons, partnerships, joint stock associations, companies and corporations.(Amended by Stats. 1967, Ch. 1007.)
CA Rev & Tax Code § 12004 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 1 - General Provisions|ARTICLE 1 - Definitions|Section 12004.

12004.  “Marine insurer” means an insurer transacting ocean marine insurance.(Added by Stats. 1941, Ch. 113.)
CA Rev & Tax Code § 12005 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 1 - General Provisions|ARTICLE 1 - Definitions|Section 12005.

12005.  “Taxes” means the taxes assessed and levied, or which may be assessed and levied, under the provisions of Section 28 of Article XIII of the State Constitution and of this part.(Amended by Stats. 1974, Ch. 311.)
CA Rev & Tax Code § 12006 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 1 - General Provisions|ARTICLE 1 - Definitions|Section 12006.

12006.  “Board” means the State Board of Equalization.(Added by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 12007 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 1 - General Provisions|ARTICLE 1 - Definitions|Section 12007.

12007.  “Commissioner” means the State Insurance Commissioner.(Added by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 12008 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 1 - General Provisions|ARTICLE 1 - Definitions|Section 12008.

12008.  “Controller” means the State Controller.(Added by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 12009 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 1 - General Provisions|ARTICLE 1 - Definitions|Section 12009.

12009.  (a) “Medi-Cal managed care plan” or “plan” means any individual, organization, or entity, other than an insurer as described in Section 12003 or a dental managed care plan as described in Section 14087.46 of the Welfare and Institutions Code, that enters into a contract with the State Department of Health Care Services pursuant to Article 2.7 (commencing with Section 14087.3), Article 2.8 (commencing with Section 14087.5), Article 2.81 (commencing with Section 14087.96), Article 2.82 (commencing with Section 14087.98), Article 2.9 (commencing with Section 14088), or Article 2.91 (commencing with Section 14089) of Chapter 7 of, or pursuant to Article 1 (commencing with Section 14200) or Article 7 (commencing with Section 14490) of Chapter 8 of, Part 3 of Division 9 of the Welfare and Institutions Code.(b) This section shall become operative on July 1, 2012.(Added by Stats. 2013, Ch. 33, Sec. 2. (SB 78) Effective June 27, 2013. Section operative as of July 1, 2012, by its own provisions.)
CA Rev & Tax Code § 12071 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 2 - Ocean Marine Insurance|ARTICLE 1 - Definitions|Section 12071.

12071.  The definitions contained in this article apply with respect to ocean marine insurance.(Amended by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 12072 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 2 - Ocean Marine Insurance|ARTICLE 1 - Definitions|Section 12072.

12072.  “Current calendar year” means the calendar year for which underwriting profit is computed pursuant to Section 12073.(Added by Stats. 1941, Ch. 113.)
CA Rev & Tax Code § 12073 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 2 - Ocean Marine Insurance|ARTICLE 1 - Definitions|Section 12073.

12073.  “Underwriting profit,” as respects any one calendar year, means the amount arrived at by deducting from the net earned premiums of that calendar year on ocean marine insurance contracts written within the United States:(a) Losses incurred.(b) Expenses incurred.In arriving at “underwriting profit” there shall not be deducted as expenses incurred an amount exceeding 40 per cent of the gross premiums on ocean marine insurance contracts written during the current calendar year.(Added by Stats. 1941, Ch. 113.)
CA Rev & Tax Code § 12074 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 2 - Ocean Marine Insurance|ARTICLE 1 - Definitions|Section 12074.

12074.  “Net earned premiums” means the amount arrived at by:(a) Deducting all return premiums, premiums on policies not taken, and premiums paid for reinsurance, from(b) Gross premiums on ocean marine insurance contracts written during the current calendar year, to which remainder is added(c) Unearned premiums on outstanding ocean marine business at the end of the preceding calendar year, and from which sum is deducted(d) Unearned premiums on outstanding ocean marine business at the end of the current calendar year.(Added by Stats. 1941, Ch. 113.)