reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 32415 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 8 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 32415.

32415.  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. 1955, Ch. 1842.)
CA Rev & Tax Code § 32416 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 8 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 32416.

32416.  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due from the plaintiff, and the balance shall be refunded to the plaintiff.(Added by Stats. 1955, Ch. 1842.)
CA Rev & Tax Code § 32417 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 8 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 32417.

32417.  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. 1984, Ch. 1020, Sec. 43. Operative July 1, 1985, by Sec. 65 of Ch. 1020.)
CA Rev & Tax Code § 32418 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 8 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 32418.

32418.  A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any tax paid when the action is brought by or in the name of an assignee of the taxpayer paying the tax or by any person other than the person who has paid the tax.(Added by Stats. 1955, Ch. 1842.)
CA Rev & Tax Code § 32431 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 8 - Overpayments and Refunds|ARTICLE 3 - Recovery of Erroneous Refunds|Section 32431.

32431.  (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 32271) or Article 5 (commencing with Section 32311) of Chapter 6. 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. 28. Effective January 1, 1999.)
CA Rev & Tax Code § 32432 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 8 - Overpayments and Refunds|ARTICLE 3 - Recovery of Erroneous Refunds|Section 32432.

32432.  In any action brought pursuant to subdivision (a) of Section 32431, 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. 29. Effective January 1, 1999.)
CA Rev & Tax Code § 32432.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 8 - Overpayments and Refunds|ARTICLE 3 - Recovery of Erroneous Refunds|Section 32432.5.

32432.5.  (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 32431, 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 32431 on or after January 1, 2000.(Added by renumbering Section 32432 (as added by Stats. 1999, Ch. 929, Sec. 24) by Stats. 2015, Ch. 303, Sec. 499. (AB 731) Effective January 1, 2016.)
CA Rev & Tax Code § 32433 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 8 - Overpayments and Refunds|ARTICLE 3 - Recovery of Erroneous Refunds|Section 32433.

32433.  The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 32431, 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. 30. Effective January 1, 1999.)
CA Rev & Tax Code § 32440 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 8 - Overpayments and Refunds|ARTICLE 4 - Cancellations|Section 32440.

32440.  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 shall authorize the cancellation of the amount upon the records of the board. Any proposed cancellation 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. 42. Effective September 22, 1994.)
CA Rev & Tax Code § 32451 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 1 - Administration|Section 32451.

32451.  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.(Added by Stats. 1955, Ch. 1842.)
CA Rev & Tax Code § 32452 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 1 - Administration|Section 32452.

32452.  In addition to any other reports required under this part, the board may, by rule and otherwise, require additional, other, or supplemental reports from alcoholic beverage licensees, common and private carriers, and other persons and prescribe the form, including verification, of the information to be given on, and the times for filing of, such additional, other, or supplemental reports. The failure or refusal of any person to render the reports required under this section is a misdemeanor.(Added by Stats. 1955, Ch. 1842.)
CA Rev & Tax Code § 32452.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 1 - Administration|Section 32452.1.

32452.1.  For all purposes of this part, when records are maintained in liters the equivalent measure in wine gallons shall be determined by multiplying total liters by a conversion factor of 0.26417 for wine, and by a conversion factor of 0.264172 for distilled spirits.(Added by Stats. 1977, Ch. 921.)
CA Rev & Tax Code § 32453 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 1 - Administration|Section 32453.

32453.  The board may make such examinations of the books and records of any person selling, manufacturing, warehousing, or transporting alcoholic beverages as it may deem necessary in carrying out the provisions of this part.(Added by Stats. 1955, Ch. 1842.)
CA Rev & Tax Code § 32454 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 1 - Administration|Section 32454.

32454.  The board may employ accountants, auditors, investigators and other expert and clerical assistance necessary to enforce its powers and perform its duties under this part.(Added by Stats. 1955, Ch. 1842.)
CA Rev & Tax Code § 32455 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 1 - Administration|Section 32455.

32455.  It is unlawful for the board or any person having an administrative position under this part to make known in any manner whatever any information set forth or disclosed in any report from any winegrower pursuant to this part regarding the names of the purchasers and the amounts of individual sales of wines which the winegrower has exported from this state, or to permit the portion of any report or copy thereof which contains such information to be seen or examined by any person. This section does not prohibit the publication by the board of any winegrower’s total receipts from the export of wines from this state.Nothing in this section shall prevent the board from exchanging with officials of other states information concerning the interstate shipments of wine.(Added by Stats. 1965, Ch. 208.)
CA Rev & Tax Code § 32455.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 1 - Administration|Section 32455.5.

32455.5.  (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 6 of this part, or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly does either of the following, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned no more than one year, or both, together with the costs of prosecution:(1) Discloses any information furnished to him or her for, or in connection with, the preparation of the return.(2) Uses that information for any purpose other than to prepare, or assist in preparing, the return.(b) Subdivision (a) shall not apply to disclosure of information if that disclosure is made pursuant to the person’s consent or pursuant to a subpoena, court order, or other compulsory legal process.(Added by Stats. 2000, Ch. 1052, Sec. 36. Effective January 1, 2001.)
CA Rev & Tax Code § 32456 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 1 - Administration|Section 32456.

32456.  A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing or personal service in accordance with any requirement of this part for the giving of a notice. Unless otherwise specifically required, any notice provided by this part to be mailed or served may be given either by mailing or by personal service in the manner provided for giving notice of a deficiency determination.(Added by Stats. 1974, Ch. 610.)
CA Rev & Tax Code § 32457 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 1 - Administration|Section 32457.

32457.  Notwithstanding Section 15619 of the Government Code, all information contained in the Vendor’s Report of Beer Shipments into California may be made public.(Added by Stats. 1996, Ch. 1087, Sec. 47. Effective January 1, 1997.)
CA Rev & Tax Code § 32458 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 1 - Administration|Section 32458.

32458.  (a) The board shall determine which taxpayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its auditing resources and the maximum effectiveness of the program.(b) A taxpayer is not required to participate in the managed audit program.(Added by Stats. 2014, Ch. 105, Sec. 16. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 32458.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 1 - Administration|Section 32458.1.

32458.1.  A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the following criteria:(a) The taxpayer’s business involves few or no statutory exemptions.(b) The taxpayer’s business involves a single or a small number of clearly defined taxability issues.(c) The taxpayer is taxed pursuant to this part and agrees to participate in the managed audit program.(d) The taxpayer has the resources to comply with the managed audit instructions provided by the board.(Added by Stats. 2014, Ch. 105, Sec. 17. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 32458.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 1 - Administration|Section 32458.2.

32458.2.  (a) If the board selects a taxpayer’s account for a managed audit, all of the following apply:(1) The board shall identify all of the following:(A) The audit period covered by the managed audit.(B) The types of transactions covered by the managed audit.(C) The specific procedures that the taxpayer is to follow in determining any liability.(D) The records to be reviewed by the taxpayer.(E) The manner in which the types of transactions are to be scheduled for review.(F) The time period for completion of the managed audit.(G) The time period for the payment of the liability and interest.(H) Any other criteria that the board may require for completion of the managed audit.(2) The taxpayer shall:(A) Examine its books and records to determine if it has any unreported tax liability for the audit period.(B) Make available to the board for verification all computations and books and records examined pursuant to subparagraph (A).(b) The information provided by the taxpayer pursuant to paragraph (2) of subdivision (a) is the same information that is required for the completion of any other audit that the board may conduct.(Added by Stats. 2014, Ch. 105, Sec. 18. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 32458.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 1 - Administration|Section 32458.3.

32458.3.  Nothing in this article limits the board’s authority to examine the books and records of a taxpayer under Section 32453.(Added by Stats. 2014, Ch. 105, Sec. 19. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 32458.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 1 - Administration|Section 32458.4.

32458.4.  Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would otherwise be imposed for liabilities covered by the audit period. Payment of the liabilities and interest shall be made within the time period specified by the board. If the requirements for the managed audit are not satisfied, the board may proceed to examine the records of the taxpayer in a manner to be determined by the board under law.(Added by Stats. 2014, Ch. 105, Sec. 20. (AB 2009) Effective January 1, 2015.)
CA Rev & Tax Code § 32460 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 32460.

32460.  The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.(Added by Stats. 1992, Ch. 438, Sec. 8. Effective January 1, 1993.)
CA Rev & Tax Code § 32461 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 32461.

32461.  (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by board employees, and staying actions where taxpayers have suffered or will suffer irreparable loss as the result of those actions. Applicable statutes of limitation shall be tolled during the pendency of a stay. Any penalties and interest that would otherwise accrue shall not be affected by the granting of a stay.(b) The advocate shall report directly to the executive officer of the board.(Added by Stats. 1992, Ch. 438, Sec. 8. Effective January 1, 1993.)
CA Rev & Tax Code § 32462 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 32462.

32462.  (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups:(1) Taxpayers newly registered with the board.(2) Board audit and compliance staff.(b) The education and information program shall include all of the following:(1) A program of written communication with newly registered taxpayers explaining in simplified terms their duties and responsibilities.(2) Participation in seminars and similar programs organized by federal, state, and local agencies.(3) Revision of taxpayer educational materials currently produced by the board that explain the most common areas of taxpayer nonconformance in simplified terms.(4) Implementation of a continuing education program for audit and compliance personnel to include the application of new legislation to taxpayer activities and areas of recurrent taxpayer noncompliance or inconsistency of administration.(c) Electronic media used pursuant to this section shall not represent the voice, picture, or name of members of the board or of the Controller.(Amended by Stats. 1999, Ch. 929, Sec. 25. Effective January 1, 2000.)
CA Rev & Tax Code § 32463 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 32463.

32463.  The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Alcoholic Beverage Tax Law which may further improve voluntary compliance and the relationship between taxpayers and government.(Added by Stats. 1992, Ch. 438, Sec. 8. Effective January 1, 1993.)
CA Rev & Tax Code § 32464 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 32464.

32464.  The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the board and taxpayers. As appropriate, statements shall be provided to taxpayers with the initial notice of audit, the notice of proposed additional taxes, any subsequent notice of tax due, or other substantive notices. Additionally, the board shall include this language for statements in the annual tax information bulletins that are mailed to taxpayers.(Added by Stats. 1992, Ch. 438, Sec. 8. Effective January 1, 1993.)
CA Rev & Tax Code § 32465 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 32465.

32465.  (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following:(1) To evaluate individual officers or employees.(2) To impose or suggest production quotas or goals, other than quotas or goals with respect to accounts receivable.(b) The board shall certify in its annual report submitted pursuant to Section 15616 of the Government Code that revenue collected or assessed is not used in a manner prohibited by subdivision (a).(c) Nothing in this section shall prohibit the setting of goals and the evaluation of performance with respect to productivity and the efficient use of time.(Added by Stats. 1992, Ch. 438, Sec. 8. Effective January 1, 1993.)
CA Rev & Tax Code § 32466 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 32466.

32466.  The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with taxpayers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate.(Added by Stats. 1992, Ch. 438, Sec. 8. Effective January 1, 1993.)
CA Rev & Tax Code § 32467 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 32467.

32467.  The board shall, in cooperation with the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve petitions for redetermination and claims for refunds. The plan shall include determination of standard timeframes and special review of cases that take more time than the appropriate standard timeframe.(Added by Stats. 1992, Ch. 438, Sec. 8. Effective January 1, 1993.)
CA Rev & Tax Code § 32468 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 9 - Administration|ARTICLE 2 - The California Taxpayers Bill of Rights|Section 32468.

32468.  Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following:(a) Any conference shall be held at a reasonable time at a board office that is convenient to the taxpayer.(b) The conference may be recorded only if prior notice is given to the taxpayer and the taxpayer is entitled to receive a copy of the recording.(c) The taxpayer shall be informed prior to any conference that he or she has a right to have present at the conference his or her attorney, accountant, or other designated agent.(Added by Stats. 1992, Ch. 438, Sec. 8. Effective January 1, 1993.)