reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 9031 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 5 - Collection of Tax|ARTICLE 5 - Miscellaneous Provisions|Section 9031.

9031.  The remedies of the State provided for in this chapter are cumulative, and no action taken by the board 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. 1941, Ch. 38.)
CA Rev & Tax Code § 9032 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 5 - Collection of Tax|ARTICLE 5 - Miscellaneous Provisions|Section 9032.

9032.  The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a permit, license, or registration number under this part, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership.(Added by Stats. 1996, Ch. 1003, Sec. 5. Effective January 1, 1997.)
CA Rev & Tax Code § 9033 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 5 - Collection of Tax|ARTICLE 5 - Miscellaneous Provisions|Section 9033.

9033.  (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together with interest thereon and any applicable penalties, in installments over an agreed period. With mutual consent, the board and the taxpayer 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 tax, 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 taxes, 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 tax 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 8854.(Amended by Stats. 2000, Ch. 1052, Sec. 15. Effective January 1, 2001.)
CA Rev & Tax Code § 9033.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 5 - Collection of Tax|ARTICLE 5 - Miscellaneous Provisions|Section 9033.5.

9033.5.  The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 9033 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. 16. Effective January 1, 2001.)
CA Rev & Tax Code § 9035 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 5 - Collection of Tax|ARTICLE 5 - Miscellaneous Provisions|Section 9035.

9035.  (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 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 tax 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 tax imposed by this part.(Amended by Stats. 2021, Ch. 432, Sec. 18. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 9151 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 9151.

9151.  If the board determines that any amount not required to be paid under this part has been paid by any person, the board shall set forth that fact in its records and certify the amount paid in excess of the amount legally due and the person by whom the excess was paid to the board or from whom it was collected. The excess amount paid or collected shall be credited 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 either be refunded to the person, or his or her successors, administrators, executors, or assigns, or, if authorized by the board, deducted by the person from any amounts to become due from him or her under this part.Any overpayment of the tax by a user to a vendor who is required to collect the tax and who gives the user a receipt therefor pursuant to Section 8732 shall be credited or refunded by the state to the user.For any amount exceeding fifty thousand dollars ($50,000), the board’s proposed determination under this section shall be available as a public record for at least 10 days prior to the effective date of the determination.(Amended by Stats. 1994, Ch. 912, Sec. 15. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
CA Rev & Tax Code § 9151.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 9151.5.

9151.5.  When an amount represented by a person who is a taxpayer under this part to a customer as constituting reimbursement for taxes due under this part is computed upon an amount that is not taxable or is in excess of the taxable amount and is actually paid by the customer to the person, the amount so paid shall be returned by the person to the customer upon notification by the Board of Equalization or by the customer that the excess has been ascertained. If the person fails or refuses to do so, the amount so paid, if knowingly or mistakenly computed by the person upon an amount that is not taxable or is in excess of the taxable amount, shall be remitted by that person to this state. Those amounts remitted to the state shall be credited by the board on any amounts due and payable under this part on the same transaction from the person by whom it was paid to this state and the balance, if any, shall constitute an obligation due from the person to this state.(Added by Stats. 1996, Ch. 1087, Sec. 35. Effective January 1, 1997.)
CA Rev & Tax Code § 9152 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 9152.

9152.  (a) Except as provided in subdivision (b), no refund shall be approved by the board after three years from the last day of the month following the reporting period for which the overpayment was made, or, with respect to determinations made under Article 2 (commencing with Section 8776), Article 3 (commencing with Section 8801), or Article 4 (commencing with Section 8826) of Chapter 4, after six months from the date the determinations became final, or after 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 claim relates to a period for which a waiver has been given pursuant to Section 8783.(b) A refund may be approved by the board for any period for which a waiver is given under Section 8783 if a claim therefor is filed with the board before the expiration of the period agreed upon.(Amended by Stats. 1995, Ch. 555, Sec. 30. Effective January 1, 1996.)
CA Rev & Tax Code § 9152.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 9152.1.

9152.1.  (a) The limitation period specified in Section 9152 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. 17. Effective January 1, 2001.)
CA Rev & Tax Code § 9152.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 9152.2.

9152.2.  Notwithstanding Section 9152, a refund of an overpayment of any tax, 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. 6. Effective January 1, 2007.)
CA Rev & Tax Code § 9152.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 9152.3.

9152.3.  (a) A claim for refund that is otherwise valid under Sections 9152 and 9153 that is made in the case in which the amount of tax 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 tax determined” means an amount of tax, interest, or penalty, with respect to a single determination made under Article 2 (commencing with Section 8776), Article 3 (commencing with Section 8801), or Article 4 (commencing with Section 8826) of Chapter 4.(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. 2. (AB 1856) Effective January 1, 2017.)
CA Rev & Tax Code § 9153 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 9153.

9153.  The claim shall be in writing and shall state the specific grounds upon which it is founded.(Added by Stats. 1941, Ch. 38.)
CA Rev & Tax Code § 9155 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 9155.

9155.  Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section 6591.5 from the first day of the calendar month following the period during which the overpayment was made. In addition, a refund or credit shall be made of any interest imposed upon the person making the overpayment 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 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 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. 1995, Ch. 555, Sec. 31. Effective January 1, 1996.)
CA Rev & Tax Code § 9156 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 9156.

9156.  (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. 3. Effective January 1, 1999.)
CA Rev & Tax Code § 9171 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 9171.

9171.  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 the collection under this part of any excise tax or other amounts required to be collected or to prevent or enjoin the revocation of any permit issued under this part or any other action whereby it is sought to enforce the payment of any excise tax or other amounts required to be paid.(Amended by Stats. 1941, Ch. 870.)
CA Rev & Tax Code § 9172 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 9172.

9172.  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. 2129.)
CA Rev & Tax Code § 9173 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 9173.

9173.  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.(Amended by Stats. 1957, Ch. 2129.)
CA Rev & Tax Code § 9173.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 9173.5.

9173.5.  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. 1957, Ch. 2129.)
CA Rev & Tax Code § 9173.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 9173.6.

9173.6.  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. 2129.)
CA Rev & Tax Code § 9174 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 9174.

9174.  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, Part 2 (commencing with Section 7301), and Part 31 (commencing with Section 60001), and the balance of the judgment shall be refunded to the plaintiff. In any judgment, interest shall be allowed at the modified adjusted rate per annum established 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.(Amended by Stats. 1995, Ch. 555, Sec. 32. Effective January 1, 1996.)
CA Rev & Tax Code § 9175 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 9175.

9175.  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 user.(Added by Stats. 1941, Ch. 38.)
CA Rev & Tax Code § 9181 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 2.5 - Recovery of Erroneous Refunds|Section 9181.

9181.  (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 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 8776) or Article 4 (commencing with Section 8826) of Chapter 4. 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. 19. Effective January 1, 1999.)
CA Rev & Tax Code § 9182 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 2.5 - Recovery of Erroneous Refunds|Section 9182.

9182.  In any action brought pursuant to subdivision (a) of Section 9181, the court may, with the consent of the Attorney General, order a change in the place of trial.(Amended by Stats. 1998, Ch. 609, Sec. 20. Effective January 1, 1999.)
CA Rev & Tax Code § 9183 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 2.5 - Recovery of Erroneous Refunds|Section 9183.

9183.  The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 9181, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials and appeals shall apply to the proceedings.(Amended by Stats. 1998, Ch. 609, Sec. 21. Effective January 1, 1999.)
CA Rev & Tax Code § 9184 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 2.5 - Recovery of Erroneous Refunds|Section 9184.

9184.  (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of tax 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 9181, 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 9181 on or after January 1, 2000.(Added by Stats. 1999, Ch. 929, Sec. 7. Effective January 1, 2000.)
CA Rev & Tax Code § 9196 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 6 - Overpayments and Refunds|ARTICLE 3 - Cancellations|Section 9196.

9196.  If any amount 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. 1994, Ch. 726, Sec. 30. Effective September 22, 1994.)
CA Rev & Tax Code § 9251 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 7 - Administration|ARTICLE 1 - Administration|Section 9251.

9251.  The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.(Added by Stats. 1941, Ch. 38.)