reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 55209 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 4 - Collection of Fee|ARTICLE 5 - Miscellaneous|Section 55209.

55209.  (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any fees due, together with interest thereon and any applicable penalties, in installments over an agreed period. With mutual consent, the board and the fee payer may alter or modify the agreement.(b) Upon failure of a person to fully comply with the terms of an installment payment agreement with the board, the board may terminate the agreement by mailing a notice of termination to the person. The notice shall include an explanation of the basis for the termination and inform the person of his or her right to request an administrative review of the termination. Fifteen days after the mailing of the notice, the installment payment agreement shall be void, and the total amount of the fees, interest, and penalties due shall be immediately payable.(c) The board shall establish procedures for an administrative review for persons requesting that review whose installment payment agreements are terminated under subdivision (b). The collection of fees, interest, and penalties that are the subject of the terminated installment payment agreement may not be stayed during this administrative review process.(d) Subdivision (b) shall not apply to any case where the board finds collection of the fee to be in jeopardy. (e) Except in the case of fraud, if an installment payment agreement is entered into within 45 days from the date on which the board’s notice of determination or redetermination becomes final, and the person complies with the terms of the installment payment agreement, the board shall relieve the penalty imposed pursuant to Section 55086.(Amended by Stats. 2000, Ch. 1052, Sec. 91. Effective January 1, 2001.)
CA Rev & Tax Code § 55209.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 4 - Collection of Fee|ARTICLE 5 - Miscellaneous|Section 55209.5.

55209.5.  The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 55209 an annual statement setting forth the initial balance at the beginning of the year, the payments made during the year, and the remaining balance as of the end of the year.(Added by Stats. 2000, Ch. 1052, Sec. 92. Effective January 1, 2001.)
CA Rev & Tax Code § 55211 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 4 - Collection of Fee|ARTICLE 5 - Miscellaneous|Section 55211.

55211.  (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of fee, interest, penalty, or other amount due and payable under this part. The collection cost recovery fee shall be in an amount less than or equal to the California Department of Tax and Fee Administration’s costs for collection, as reasonably determined by the California Department of Tax and Fee Administration. The collection cost recovery fee shall be imposed only if the California Department of Tax and Fee Administration 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 fee imposed by this part.(d) (1) If the California Department of Tax and Fee Administration 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 California Department of Tax and Fee Administration 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 fee imposed by this part.(Amended by Stats. 2021, Ch. 432, Sec. 170. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 55221 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 55221.

55221.  (a) If the board determines that any amount of the fee, 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 its records and certify the amount collected in excess of what was legally due and the person from whom it was collected or by whom paid. The excess amount collected or paid shall be credited on any amounts then due 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.(b) Any proposed determination by the board that is 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. 1995, Ch. 555, Sec. 69. Effective January 1, 1996.)
CA Rev & Tax Code § 55221.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 55221.5.

55221.5.  When an amount represented by a feepayer subject to this part to a customer as constituting reimbursement for fees subject to this part is computed upon an amount that is not taxable or is in excess of the fee amount and is actually paid by the customer to the feepayer, the amount so paid shall be returned by the feepayer to the customer upon notification by the State Board of Equalization or the customer that the excess has been ascertained. If the feepayer fails or refuses to do so, the amount so paid, if knowingly or mistakenly computed by the feepayer upon an amount that is not subject to the fee or is in excess of the fee amount, shall be remitted by that feepayer to this state. Those amounts remitted to the state by the feepayer shall be credited by the board on any amounts due and payable from the feepayer which are subject to this part and are based on the same activity, and the balance, if any, shall constitute an obligation due from the feepayer to this state.(Added by Stats. 1996, Ch. 1087, Sec. 63. Effective January 1, 1997.)
CA Rev & Tax Code § 55222 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 55222.

55222.  (a) Except as provided in subdivision (b), no refund shall be approved by the board after three years from the due date of the payment for the period for which the overpayment was made, or, with respect to determinations made under Article 2 (commencing with Section 55061) of Chapter 3, after six months from the date the determinations have become final, or six months from the date of overpayment, whichever period expires later, unless a claim therefor is filed with the board within that period. No credit shall be approved by the board after the expiration of that period, unless a claim for credit is filed with the board within that period or unless the credit relates to a period for which a waiver is given pursuant to Section 55064.(b) A refund may be approved by the board for any period for which a waiver is given under Section 55064 if a claim therefor is filed with the board before the expiration of the period agreed upon.(c) Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded.(Amended by Stats. 2001, Ch. 543, Sec. 53. Effective January 1, 2002.)
CA Rev & Tax Code § 55222.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 55222.1.

55222.1.  (a) The limitation period specified in Section 55222 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 ran 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. 93. Effective January 1, 2001.)
CA Rev & Tax Code § 55222.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 55222.2.

55222.2.  Notwithstanding Section 55222, a refund of an overpayment of any fee, penalty, or interest collected by the board by means of levy, through the use of liens, or by other enforcement procedures, shall be approved if a claim for a refund is filed within three years of the date of an overpayment.(Added by Stats. 2006, Ch. 364, Sec. 33. Effective January 1, 2007.)
CA Rev & Tax Code § 55222.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 55222.3.

55222.3.  (a) A claim for refund that is otherwise valid under Section 55222 that is made in the case in which the amount of fee determined has not been paid in full shall be deemed to be a timely filed claim for refund with respect to all subsequent payments applied to that determination.(b) For purposes of this section, “amount of fee determined” means an amount of fee, interest, or penalty, with respect to a single determination made under Article 2 (commencing with Section 55061) or Article 4 (commencing with Section 55101) of Chapter 3.(c) This section shall apply to all claims for refund on or after the effective date of the act adding this section.(Added by Stats. 2016, Ch. 98, Sec. 11. (AB 1856) Effective January 1, 2017.)
CA Rev & Tax Code § 55223 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 55223.

55223.  Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the state on account of the overpayment.(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
CA Rev & Tax Code § 55224 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 55224.

55224.  Within 30 days after disallowing any claim, in whole or in part, the board shall serve written notice of its action on the claimant pursuant to Section 55061.(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
CA Rev & Tax Code § 55225 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 55225.

55225.  Interest shall be computed, allowed, and paid upon any overpayment of any amount of fee at the modified adjusted rate per month established pursuant to Section 6591.5, from the first day of the monthly period following the period during which the overpayment was made. For purposes of this section, “monthly period” means the period commencing on the day after the due date of the payment and continuing through the same date in the immediately following month. In addition, a refund or credit shall be made of any interest imposed upon the claimant with respect to the amount being refunded or credited.The interest shall be paid as follows:(a) In the case of a refund, to the last day of the monthly period following the date upon which the claimant, 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 earlier.(b) In the case of a credit, to the same date as to that to which interest is computed on the fee or amount against which the credit is applied.(Amended by Stats. 1997, Ch. 620, Sec. 20. Effective January 1, 1998.)
CA Rev & Tax Code § 55226 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 55226.

55226.  (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.(b) If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim.(Amended by Stats. 1998, Ch. 420, Sec. 14. Effective January 1, 1999.)
CA Rev & Tax Code § 55242 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 55242.

55242.  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.(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
CA Rev & Tax Code § 55243 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 55243.

55243.  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 the County of Sacramento for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
CA Rev & Tax Code § 55244 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 55244.

55244.  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.(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
CA Rev & Tax Code § 55245 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 55245.

55245.  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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
CA Rev & Tax Code § 55246 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 55246.

55246.  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any fee due from the plaintiff, and the balance shall be refunded to the plaintiff.(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
CA Rev & Tax Code § 55247 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 55247.

55247.  In any judgment, interest shall be allowed at the modified adjusted rate per annum established for overpayments pursuant to Section 6591.5, 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.(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
CA Rev & Tax Code § 55248 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 55248.

55248.  A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any fee paid when the action is brought by or in the name of an assignee of the feepayer paying the fee or by any person other than the person who has paid the fee.As used in this section, “assignee” does not include a person who has acquired the business of the feepayer which gave rise to the fee and who is thereby a successor in interest to the feepayer.(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
CA Rev & Tax Code § 55261 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Recover of Erroneous Refunds|Section 55261.

55261.  (a) The Controller may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action brought in a court of competent jurisdiction in the County of Sacramento in the name of the people of the State of California.(b) As an alternative to subdivision (a), the board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed. In recovering any erroneous refund or credit, the board may, in its discretion, issue a deficiency determination in accordance with Article 2 (commencing with Section 55061) or Article 4 (commencing with Section 55101) of Chapter 3. Except in the case of fraud, the deficiency determination shall be made by the board within three years from the date of the Controller’s warrant or date of credit.(Amended by Stats. 1998, Ch. 609, Sec. 52. Effective January 1, 1999.)
CA Rev & Tax Code § 55262 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Recover of Erroneous Refunds|Section 55262.

55262.  In any action brought pursuant to subdivision (a) of Section 55261, the court may, with the consent of the Attorney General, order a change in the place of trial.(Added by Stats. 1998, Ch. 609, Sec. 53. Effective January 1, 1999.)
CA Rev & Tax Code § 55262.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Recover of Erroneous Refunds|Section 55262.5.

55262.5.  (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of fees nor any party related to that person has in any way caused an erroneous refund for which an action for recovery is provided under Section 55261, no interest shall be imposed on the amount of that erroneous refund until 30 days after the date on which the board mails a notice of determination for repayment of the erroneous refund to the person. The act of filing a claim for refund shall not be considered as causing the erroneous refund.(b) This section shall be operative for any action for recovery under Section 55261 on or after January 1, 2000.(Added by renumbering Section 55262 (as added by Stats. 1999, Ch. 929, Sec. 76) by Stats. 2015, Ch. 303, Sec. 502. (AB 731) Effective January 1, 2016.)
CA Rev & Tax Code § 55263 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Recover of Erroneous Refunds|Section 55263.

55263.  The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 55263, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals shall apply to the proceedings.(Added by Stats. 1998, Ch. 609, Sec. 54. Effective January 1, 1999.)
CA Rev & Tax Code § 55281 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 4 - Cancellations|Section 55281.

55281.  (a) If any amount has been illegally determined, either by the person filing the return or by the board, the board shall 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.(b) Any proposed determination by the board that is 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. 1995, Ch. 555, Sec. 70. Effective January 1, 1996.)
CA Rev & Tax Code § 55301 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 6 - Administration and Taxpayers Bill of Rights|ARTICLE 1 - Administration|Section 55301.

55301.  The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
CA Rev & Tax Code § 55302 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 30 - FEE COLLECTION PROCEDURES LAW|CHAPTER 6 - Administration and Taxpayers Bill of Rights|ARTICLE 1 - Administration|Section 55302.

55302.  The board may make examinations of the books and records of any feepayer as it may deem necessary in carrying out this part.(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)