reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 46623.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 46623.5.

46623.5.  (a) Except in any case where the board finds collection of the fee to be in jeopardy, if any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the fee payer if the board determines any one of the following:(1) The levy on the property was not in accordance with the law.(2) The fee payer has entered into and is in compliance with an installment payment agreement pursuant to Section 46464 to satisfy the fee liability for which the levy was imposed, unless that or another agreement allows for the levy.(3) The return of the property will facilitate the collection of the fee liability or will be in the best interest of the state and the fee payer.(b) Property returned under paragraphs (1) and (2) of subdivision (a) is subject to the provisions of Section 46625.(Added by Stats. 1999, Ch. 929, Sec. 64. Effective January 1, 2000.)
CA Rev & Tax Code § 46624 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 46624.

46624.  Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure shall be adjusted for purposes of enforcing the collection of debts under this part to reflect changes in the California Consumer Price Index whenever the change is more than 5 percent higher than any previous adjustment.(Added by Stats. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
CA Rev & Tax Code § 46625 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 46625.

46625.  (a) A feepayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees that are incurred by the feepayer as the direct result of an erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action by the board. Bank and third-party charges include a financial institution’s or third party’s customary charge for complying with either a levy or instructions in a notice to withhold, and reasonable charges for overdrafts that are a direct consequence of the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action. Bank charges include only those charges that are paid by the feepayer and not waived or reimbursed by the financial institution or third party. Each claimant applying for reimbursement pursuant to this section shall file a claim with the board that shall be in the form as may be prescribed by the board. The board shall not grant a claim unless it determines that both of the following conditions have been satisfied:(1) The erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action was caused by board error.(2) Prior to the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action, the feepayer responded to all contacts by the board and provided the board with any requested information or documentation sufficient to establish the feepayer’s position. This provision may be waived by the board for reasonable cause.(b) Claims pursuant to this section shall be filed within 90 days from the date the bank and third-party charges were incurred by the feepayer. The board shall respond to a claim filed pursuant to this section within 30 days of receipt. If the board denies a claim, the feepayer shall be notified in writing of the reason or reasons for denial.(Amended by Stats. 2013, Ch. 253, Sec. 9. (SB 442) Effective January 1, 2014.)
CA Rev & Tax Code § 46626 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 46626.

46626.  (a) At least 30 days prior to the filing or recording of a lien pursuant to either Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220) of Division 7 of Title 1 of the Government Code, the board shall mail to the fee payer a preliminary notice of lien. The notice shall specify the board’s statutory authority for filing or recording the lien, the earliest date on which the lien may be filed or recorded, and the remedies available to the fee payer to prevent the filing or recording of the lien. In the event liens are filed for the same liability in multiple counties, only one preliminary notice shall be sent.(b) The preliminary notice required by this section shall not apply to jeopardy determinations issued under Article 4 (commencing with Section 46301) of Chapter 3.(c) If the board determines that a lien was recorded in error, it shall mail a release to the fee payer and the entity that recorded the lien as soon as possible, but in no event later than seven days after this determination and the receipt of lien recording information. The release shall contain a statement that the lien was filed in error. In the event the erroneously recorded lien is obstructing a lawful transaction, the board shall immediately issue a release of lien to the fee payer and the entity that recorded the lien.(d) Upon issuing a release pursuant to subdivision (c), notice of that release shall be mailed to the taxpayer. Upon the request of the taxpayer, a copy of the release shall be mailed to the major credit reporting companies in the county where the lien was recorded.(e) The board may release or subordinate a lien if the board determines that the release or subordination will facilitate the collection of the fee liability or will be in the best interest of the state and the fee payer.(Amended by Stats. 1999, Ch. 929, Sec. 65. Effective January 1, 2000.)
CA Rev & Tax Code § 46627 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 6 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 46627.

46627.  (a) If any officer or employee of the board recklessly disregards board-published procedures, a feepayer aggrieved by that action or omission may bring an action for damages against the State of California in superior court.(b) In any action brought under subdivision (a), upon finding of liability on the part of the State of California, the state shall be liable to the plaintiff in an amount equal to the sum of all of the following:(1) Actual and direct monetary damages sustained by the plaintiff as a result of the actions or omissions.(2) Reasonable litigation costs including any of the following:(A) Reasonable court costs.(B) Based on prevailing market rates for the kind or quality of services furnished in connection with any of the following:(i) The reasonable expenses of expert witnesses in connection with the civil proceeding, except that no expert witness shall be compensated at a rate in excess of the highest rate of compensation for expert witnesses paid by the State of California.(ii) The reasonable cost of any study, analysis, engineering report, test, or project that is found by the court to be necessary for the preparation of the party’s case.(iii) Reasonable fees paid or incurred for the services of attorneys in connection with the civil proceeding, except that those fees shall not be in excess of seventy-five dollars ($75) per hour unless the court determines that an increase in the cost of living or a special factor, such as the limited availability of qualified attorneys for the proceeding, justifies a higher rate.(c) In the awarding of damages under subdivision (b), the court shall take into consideration the negligence or omissions, if any, on the part of the plaintiff which contributed to the damages.(d) Whenever it appears to the court that the feepayer’s position in the proceeding brought under subdivision (a) is frivolous, the court may impose a penalty against the plaintiff in an amount not to exceed ten thousand dollars ($10,000). A penalty so imposed shall be paid upon notice and demand from the board and shall be collected as a fee imposed under this part.(Added by Stats. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
CA Rev & Tax Code § 50108 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 2 - The Underground Storage Tank Fee|ARTICLE 1 - Imposition of Fee|Section 50108.

50108.  The fee imposed pursuant to Section 25299.41 of the Health and Safety Code shall be administered and collected by the board in accordance with this part.(Amended by Stats. 1990, Ch. 1366, Sec. 35. Effective September 27, 1990.)
CA Rev & Tax Code § 50108.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 2 - The Underground Storage Tank Fee|ARTICLE 2 - Registration and Security|Section 50108.1.

50108.1.  Every person who is an owner of an underground storage tank for which a permit is required pursuant to Section 25284 of the Health and Safety Code containing petroleum shall register with the board on forms provided by the board.(Amended by Stats. 1995, Ch. 639, Sec. 72. Effective January 1, 1996.)
CA Rev & Tax Code § 50108.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 2 - The Underground Storage Tank Fee|ARTICLE 2 - Registration and Security|Section 50108.2.

50108.2.  (a) The board, whenever it determines it to be necessary to ensure compliance with this part, may require any person subject to this part to place with it any security that the board determines to be reasonable, taking into account the circumstances of that person. Any security in the form of cash, government bonds, or insured deposits in banks or savings and loan institutions shall be held by the board in trust to be used solely in the manner provided by this section. The board may sell the security at a public auction if it becomes necessary to do so in order to recover any fee or any amount required to be collected, including any interest or penalty due. (b) Notice of the sale authorized in subdivision (a) shall be served upon the person who placed the security personally or by mail. If service is made by mail, the notice shall be addressed to the person at his or her address as it appears in the records of the board. Service shall be made at least 30 days prior to the sale in the case of personal service, and at least 40 days prior to the sale in the case of service by mail. Upon any sale, any surplus above the amounts due shall be returned to the person who placed the security.(Amended by Stats. 1994, Ch. 903, Sec. 17. Effective January 1, 1995.)
CA Rev & Tax Code § 50109 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 3 - Determinations|ARTICLE 1 - Reports and Payments|Section 50109.

50109.  The fee collected under Section 50108 is due and payable to the board quarterly on or before the 25th day of the month following the end of each calendar quarter. Each feepayer, on or before the 25th day of the month following the quarterly period for which the fee is due, shall prepare a fee return for the preceding quarterly period, in the form as prescribed by the board, which may include, but not be limited to, electronic media showing the total number of gallons of petroleum placed into underground storage tanks which he or she owns during the period, the amount of the fee for the period covered by the return, and any other information that the board determines to be necessary. The feepayer shall deliver the return, together with a remittance of the amount of the fee due, to the office of the board on or before the 25th day of the month following the quarterly period for which the fee is due. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board.(Amended by Stats. 2002, Ch. 459, Sec. 32. Effective January 1, 2003.)
CA Rev & Tax Code § 50110 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 3 - Determinations|ARTICLE 1 - Reports and Payments|Section 50110.

50110.  The board, if it determines it to be necessary in order to facilitate the administration of this part, may require returns and payments specified under Section 50109 to be made for periods other than quarterly.(Repealed and added by Stats. 1990, Ch. 1366, Sec. 42. Effective September 27, 1990.)
CA Rev & Tax Code § 50111 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 3 - Determinations|ARTICLE 1 - Reports and Payments|Section 50111.

50111.  (a) Except as provided in subdivision (b), the board for good cause may extend, for up to one month, the time period within which a person is required to submit a report or pay a sum of money under this part. The extension may be granted at any time if a request is filed with the board within, or prior to the commencement of, the period for which the extension may be granted.(b) (1) In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any fee required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.(2) For purposes of this section, “disaster” means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.(c) Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the fee would have been due without the extension until the date of payment.(Amended by Stats. 2016, Ch. 257, Sec. 12. (AB 1559) Effective September 9, 2016.)
CA Rev & Tax Code § 50112 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 3 - Determinations|ARTICLE 1 - Reports and Payments|Section 50112.

50112.  (a) Any feepayer who fails to pay any fee to the state or any amount of fee required to be collected and paid to the state, except amounts of determinations made by the board under Article 2 (commencing with Section 50113) within the time required shall pay a penalty of 10 percent of the amount of the fee, together with interest on that fee at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the fee became due and payable until the date of payment.(b) Any feepayer who fails to file a return in accordance with the due date set forth in Section 50109 or the due date established by the board in accordance with Section 50110, shall pay a penalty of 10 percent of the amount of the fee with respect to the period for which the return is required.(c) The penalties imposed by this section shall be limited to a maximum of 10 percent of the fee for which the return is required for any one return.(Amended by Stats. 2000, Ch. 923, Sec. 60. Effective January 1, 2001.)
CA Rev & Tax Code § 50112.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 3 - Determinations|ARTICLE 1 - Reports and Payments|Section 50112.1.

50112.1.  (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per month or fraction thereof, as defined in subdivision (b) of Section 6591.5, interest shall be computed at the modified adjusted daily rate from the date on which the fee was due until the date of payment, if all of the following occur:(1) The payment of the fee was made one business day after the date the fee was due.(2) The person was granted relief from all penalties that applied to that fee payment.(3) The person files a request for an adjustment.(b) For purposes of this section, “modified adjusted daily rate” means the modified adjusted rate per annum, as defined in subdivision (a) of Section 6591.5, determined on a daily basis by dividing the modified adjusted rate per annum by 365.(c) For purposes of this section, “business day” means any day other than a Saturday, Sunday, or any day designated as a state holiday.(d) This section does not apply to any payment made pursuant to a deficiency determination, a determination where a return has not been filed, or a jeopardy determination issued by the department.(e) This section only applies to electronic payments of fees.(Amended by Stats. 2021, Ch. 432, Sec. 166. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 50112.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 3 - Determinations|ARTICLE 1 - Reports and Payments|Section 50112.2.

50112.2.  (a) If the board finds that a person’s failure to make a timely report or payment 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 may be relieved of the penalties provided by Sections 50112, 50112.7, and 50119.(b) Except as provided in subdivision (c), any person seeking to be relieved of the penalty shall file with the board a statement, under penalty of perjury, setting forth the facts upon which he or she bases his or her claim for relief.(c) The board shall establish criteria that provide for efficient resolution of requests for relief pursuant to this section.(Amended by Stats. 2000, Ch. 1052, Sec. 80.5. Effective January 1, 2001.)
CA Rev & Tax Code § 50112.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 3 - Determinations|ARTICLE 1 - Reports and Payments|Section 50112.3.

50112.3.  (a) If the board finds that a person’s failure to make a timely report or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the interest provided by Sections 50111, 50112, and 50112.7.(b) Any person seeking to be relieved of the interest provided by Sections 50111, 50112, and 50112.7 shall file with the board a statement under penalty of perjury setting forth the facts upon which he or she bases his or her claim for relief.(Amended by Stats. 2000, Ch. 923, Sec. 63. Effective January 1, 2001.)
CA Rev & Tax Code § 50112.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 3 - Determinations|ARTICLE 1 - Reports and Payments|Section 50112.4.

50112.4.  (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay fees is due in whole or in part to an unreasonable error or delay by an employee of the board acting in his or her official capacity.(b) For purposes of this section, an error or delay shall be deemed to have occurred only if no significant aspect of the error or delay is attributable to an act of, or a failure to act by, the feepayer.(c) Any person seeking relief under this section shall file with the board a statement under penalty of perjury setting forth the facts on which the claim for relief is based and any other information which the board may require.(d) The board may grant relief only for interest imposed on fee liabilities that arise during taxable periods commencing on or after January 1, 2000.(Amended by Stats. 2001, Ch. 251, Sec. 34. Effective January 1, 2002.)
CA Rev & Tax Code § 50112.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 3 - Determinations|ARTICLE 1 - Reports and Payments|Section 50112.5.

50112.5.  (a) If the board finds that a person’s failure to make a timely report or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the fees imposed or administered under this part and any penalty or interest added thereto.(b) For purposes of this section, a person’s failure to make a timely report or payment shall be considered to be due to reasonable reliance on written advice from the board, only if the board finds that all of the following conditions are satisfied:(1) The person requested in writing that the board advise him or her whether a particular activity or transaction is subject to the fee under this part. The specific facts and circumstances of the activity or transaction shall be fully described in the request.(2) The board responded in writing to the person regarding the written request for advice, stating whether or not the described activity or transaction is subject to the fee, or stating the conditions under which the activity or transaction is subject to the fee.(3) The liability for fees applied to a particular activity or transaction which occurred before either of the following:(A) Before the board rescinded or modified the advice so given, by sending written notice to the person of the rescinded or modified advice.(B) Before a change in statutory or constitutional law, a change in the board’s regulations, or a final decision of a court, which renders the board’s earlier written advice no longer valid.(c) Any person seeking relief under this section shall file with the board all of the following:(1) A copy of the person’s written request to the board and a copy of the board’s written advice.(2) A statement under penalty of perjury setting forth the facts on which the claim for relief is based.(3) Any other information which the board may require.(d) Only the person making the written request shall be entitled to rely on the board’s written advice to that person.(Added by Stats. 1990, Ch. 987, Sec. 11.)
CA Rev & Tax Code § 50112.8 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW|CHAPTER 3 - Determinations|ARTICLE 1.1 - Payment by Electronic Funds Transfer|Section 50112.8.

50112.8.  If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, that person shall be relieved of the penalty provided in subdivision (e) of Section 50112.7. Any person seeking to be relieved of the penalty shall file with the board a statement under penalty of perjury setting forth the facts upon which he or she bases his or her claim for relief.(Added by Stats. 2000, Ch. 923, Sec. 65. Effective January 1, 2001.)