reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 41072 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 3 - Deficiency Determinations|Section 41072.

41072.  In making a determination the department may offset overpayments for another period or periods, against underpayments for another period or periods, against penalties, and against the interest on the underpayments.(Amended by Stats. 2021, Ch. 432, Sec. 79. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41073 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 3 - Deficiency Determinations|Section 41073.

41073.  If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized rules and regulations, a penalty of 10 percent of the amount of the determination shall be added thereto.(Amended by Stats. 2021, Ch. 432, Sec. 80. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41074 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 3 - Deficiency Determinations|Section 41074.

41074.  If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or authorized rules and regulations, a penalty of 25 percent of the amount of the determination shall be added thereto.(Amended by Stats. 2021, Ch. 432, Sec. 81. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41075 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 3 - Deficiency Determinations|Section 41075.

41075.  The department shall give to the service supplier, seller, or service user written notice of its determination. The notice shall be placed in a sealed envelope with postage paid addressed to the service supplier, seller, or service user at the service supplier, seller, or service user’s address as it appears in the records of the department. The giving of notice shall be deemed complete at the time of the deposit of the notice in the United States post office or facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason. In lieu of mailing, a notice may be served personally by delivering to the person to be served and service shall be deemed complete at the time of such delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action.(Amended by Stats. 2019, Ch. 54, Sec. 33. (SB 96) Effective July 1, 2019.)
CA Rev & Tax Code § 41076 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 3 - Deficiency Determinations|Section 41076.

41076.  Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of a deficiency determination shall be mailed within three years after the last day of the second calendar month following the reporting period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires the later. In the case of failure to make a return, every notice of determination shall be mailed within eight years after the last day of the second calendar month following the reporting period for which the amount is proposed to be determined.(Amended by Stats. 2021, Ch. 432, Sec. 82. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41077 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 3 - Deficiency Determinations|Section 41077.

41077.  In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be mailed within four months after written request therefor, in the form required by the department, by the fiduciary of the estate or trust or by any other person liable for the surcharge or any portion thereof.(Amended by Stats. 2021, Ch. 432, Sec. 83. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41078 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 3 - Deficiency Determinations|Section 41078.

41078.  If before the expiration of the time prescribed in Section 41076 for the mailing of a notice of deficiency determination, the taxpayer has consented in writing to the mailing of the notice after that time, the notice may be mailed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.(Added by Stats. 1985, Ch. 591, Sec. 30.)
CA Rev & Tax Code § 41080 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 4 - Determinations if No Return Made|Section 41080.

41080.  If any person fails to make a return, the department shall make an estimate of the number of access lines or purchases of prepaid mobile telephony services that are subject to the surcharge. The estimate shall be made for the period or periods in respect to which the person failed to make a return and shall be based upon any information which is in the department’s possession or may come into its possession. Upon the basis of this estimate the department shall compute and determine the amount required to be paid to the state, adding to the sum thus arrived at a penalty equal to 10 percent thereof. One or more determinations may be made for one or for more than one period.(Amended by Stats. 2021, Ch. 432, Sec. 84. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41081 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 4 - Determinations if No Return Made|Section 41081.

41081.  In making a determination the department may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments.(Amended by Stats. 2021, Ch. 432, Sec. 85. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41082 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 4 - Determinations if No Return Made|Section 41082.

41082.  The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the day specified pursuant to Section 41051 for which the amount or any portion thereof should have been returned until the date of payment.(Amended by Stats. 1985, Ch. 591, Sec. 31.)
CA Rev & Tax Code § 41083 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 4 - Determinations if No Return Made|Section 41083.

41083.  If the failure of any person to file a return is due to fraud or an intent to evade this part or rules and regulations, a penalty of 25 percent of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the penalty provided in Section 41080.(Amended by Stats. 2021, Ch. 432, Sec. 86. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41084 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 4 - Determinations if No Return Made|Section 41084.

41084.  Promptly after making its determination the department shall give to the person written notice of the estimate, determination, and penalty, the notice to be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.(Amended by Stats. 2021, Ch. 432, Sec. 87. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41085 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 5 - Redeterminations|Section 41085.

41085.  Any person against whom a determination is made under Article 3 or 4 of this chapter may petition for a redetermination within 30 days after service upon the person of notice thereof. If a petition for redetermination is not filed within the 30-day period, the determination becomes final at the expiration of the period.(Added by Stats. 1976, Ch. 443.)
CA Rev & Tax Code § 41086 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 5 - Redeterminations|Section 41086.

41086.  Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to state additional grounds at any time prior to the date on which the department issues its order or decision upon the petition for redetermination.(Amended by Stats. 2021, Ch. 432, Sec. 88. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41087 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 5 - Redeterminations|Section 41087.

41087.  If a petition for redetermination is filed within the 30-day period, the department shall reconsider the determination and, if the person has so requested in the person’s petition, shall grant the person an oral hearing and shall give the person 10 days’ written notice of the time and place of the hearing. The department may continue the hearing from time to time as may be necessary.(Amended by Stats. 2021, Ch. 432, Sec. 89. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41088 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 5 - Redeterminations|Section 41088.

41088.  The department may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the department at or before the hearing. Unless the penalty imposed by Section 41074 or Section 41080 applies to the amount of the determination as originally made or as increased, the claim for increase shall be asserted within eight years after the last day of the second calendar month following the month for which the increase is asserted.(Amended by Stats. 2021, Ch. 432, Sec. 90. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41089 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 5 - Redeterminations|Section 41089.

41089.  The order or decision of the department upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof.(Amended by Stats. 2021, Ch. 432, Sec. 91. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41090 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 5 - Redeterminations|Section 41090.

41090.  All determinations made by the department under Article 3 or 4 of this chapter are due and payable at the time they become final. If they are not paid when due and payable, a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties, shall be added thereto.(Amended by Stats. 2021, Ch. 432, Sec. 92. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41091 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 5 - Redeterminations|Section 41091.

41091.  Any notice required by this article shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.(Added by Stats. 1976, Ch. 443.)
CA Rev & Tax Code § 41095 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 6 - Interest and Penalties|Section 41095.

41095.  (a) Any person who fails to pay any surcharge to the state or any amount of surcharge required to be collected and paid to the state, except amounts of determinations made by the department under Article 3 (commencing with Section 41070) or Article 4 (commencing with Section 41080), within the time required shall pay a penalty of 10 percent of the surcharge in addition to the surcharge or amount of surcharge, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the surcharge or the amount of surcharge required to be collected became due and payable to the state until the date of payment.(b) Any person who fails to file a return in accordance with the due date set forth in Section 41052 or the due date established by the department in accordance with Section 41052.1, shall pay a penalty of 10 percent of the amount of the surcharge with respect to the period for which the return is required.(Amended by Stats. 2021, Ch. 432, Sec. 93. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41095.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 6 - Interest and Penalties|Section 41095.5.

41095.5.  (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 surcharge was due until the date of payment, if all of the following occur:(1) The payment of the surcharge was made one business day after the date the surcharge was due.(2) The person was granted relief from all penalties that applied to that payment of the surcharge.(3) The person files a request for a one-day 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 the purposes of this section, “department” means the California Department of Tax and Fee Administration.(d) For purposes of this section, “business day” means any day other than a Saturday, Sunday, or any day designated as a state holiday.(e) This section shall not apply to any payment made pursuant to a deficiency determination, or a determination where no return has been filed.(f) This section shall only apply to electronic payments of surcharges.(Amended by Stats. 2021, Ch. 432, Sec. 94. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41096 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 6 - Interest and Penalties|Section 41096.

41096.  (a) If the department finds that a person’s failure to make a timely return 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 penalty provided by Sections 41060, 41080, 41090, and 41095.(b) Except as provided in subdivision (c), any person seeking to be relieved of the penalty shall file with the department a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief.(c) The department shall establish criteria that provide for efficient resolution of requests for relief pursuant to this section.(Amended by Stats. 2021, Ch. 432, Sec. 95. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41097 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 6 - Interest and Penalties|Section 41097.

41097.  If the department finds that a person’s failure to make a timely return 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 41054, 41060, 41082, and 41095.Any person seeking to be relieved of the interest shall file with the department a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief.(Amended by Stats. 2021, Ch. 432, Sec. 96. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41097.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 6 - Interest and Penalties|Section 41097.5.

41097.5.  (a) The department, in its discretion, may relieve all or any part of the interest imposed on a person by this part if the failure to pay the surcharge is due in whole or in part to an unreasonable error or delay by an employee of the department acting in the employee’s 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 taxpayer.(c) Any person seeking relief under this section shall file with the department a statement under penalty of perjury setting forth the facts on which the claim for relief is based and any other information which the department may require.(d) The department may grant relief only for interest imposed on surcharge liabilities that arise during surcharge periods commencing on or after January 1, 2000.(Amended by Stats. 2021, Ch. 432, Sec. 97. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41098 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 4 - Determination of Surcharge|ARTICLE 6 - Interest and Penalties|Section 41098.

41098.  (a) If the department finds that a person’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice from the department, the person may be relieved of the surcharge imposed by this part and any penalty or interest added thereto.(b) For purposes of this section, a person’s failure to make a timely return or payment shall be considered to be due to reasonable reliance on written advice from the department, only if the department finds that all of the following conditions are satisfied:(1) The person requested in writing that the department advise the person whether a particular activity or transaction is subject to the surcharge under this part. The specific facts and circumstances of the activity or transaction shall be fully described in the request.(2) The department 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 surcharge, or stating the conditions under which the activity or transaction is subject to the surcharge.(3) The liability for surcharges applied to a particular activity or transaction which occurred before either of the following:(A) Before the department rescinded or modified the advice so given, by sending written notice to the person of rescinded or modified advice.(B) Before a change in statutory or constitutional law, a change in the department’s regulations, or a final decision of a court, which renders the department’s earlier written advice no longer valid.(c) Any person seeking relief under this section shall file with the department all of the following:(1) A copy of the person’s written request to the department and a copy of the department’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 department may require.(d) Only the person making the written request shall be entitled to rely on the department’s written advice to that person.(Amended by Stats. 2021, Ch. 432, Sec. 98. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 41100 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 41100.

41100.  If the department determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the department shall set forth that fact in the records of the department, certify the amount collected in excess of the amount legally due and the person from whom it was collected or by whom paid, and credit the excess amount collected or paid 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 their successors, administrators, or executors. Any proposed determination by the department 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.Any overpayment of the surcharge by a service user to a service supplier or by a prepaid consumer to a seller who is required to collect the surcharge shall be credited or refunded by the state to the service user. However, if the service supplier or seller has paid the amount to the department and establishes to the satisfaction of the department that it has not collected the amount from the service user or has refunded the amount to the service user, the overpayment may be credited or refunded by the state to the service supplier.(Amended by Stats. 2021, Ch. 432, Sec. 100. (SB 824) Effective January 1, 2022.)