reglab/statecodes huggingface dataset:
2023 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 surcharges. 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 amounts 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. 2022, Ch. 747, Sec. 26. (AB 988) Effective September 29, 2022.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.
(c) The penalties imposed by this section shall be limited to a maximum of 10 percent of the surcharge for which the return is required for any one return.
(Amended by Stats. 2022, Ch. 474, Sec. 58. (SB 1496) Effective January 1, 2023.)
2023 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 surcharges were due until the date of payment, if all of the following occur:
(1) The payment of the surcharges was made one business day after the date the surcharges were due.
(2) The person was granted relief from all penalties that applied to that payment of the surcharges.
(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. 2022, Ch. 747, Sec. 27. (AB 988) Effective September 29, 2022.)
2023 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 subdivisions (c) and (d), 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) (1) Subject to paragraph (2), the department may grant relief of the penalty for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b).
(2) The department may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less.
(d) The department shall establish criteria that provide for efficient resolution of requests for relief pursuant to this section.
(Amended by Stats. 2022, Ch. 474, Sec. 59. (SB 1496) Effective January 1, 2023.)
2023 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. (a) 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.
(b) Except as provided in subdivision (c), a 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.
(c) (1) Subject to paragraph (2), the department may grant relief of the interest for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b).
(2) The department may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less.
(Amended by Stats. 2022, Ch. 474, Sec. 60. (SB 1496) Effective January 1, 2023.)
2023 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.)
2023 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 surcharges 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 surcharges, or stating the conditions under which the activity or transaction is subject to the surcharges.
(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. 2022, Ch. 747, Sec. 28. (AB 988) Effective September 29, 2022.)
2023 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. (a) 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 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 after the effective date of that determination.
(b) Any overpayment of a 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. 2022, Ch. 747, Sec. 29.5. (AB 988) Effective September 29, 2022. Operative January 1, 2023, pursuant to Section 39 of Stats. 2022, Ch. 747.)
2023 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 41101.

41101. A refund shall not be approved by the department after three years from the last day of the second month following the close of the reporting period for which the overpayment was made, or, with respect to determinations made under Article 3 or 4 of Chapter 4 of this part, after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires the later, unless a claim therefor is filed with the department within that period. A credit shall not be approved by the department after the expiration of that period unless a claim for credit is filed with the department within that period.
(Amended by Stats. 2021, Ch. 432, Sec. 101. (SB 824) Effective January 1, 2022.)
2023 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 41101.1.

41101.1. (a) The limitation period specified in Section 41101 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 the person’s financial affairs by reason of medically determinable physical or mental impairment of the person that can be expected to result in death or that 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 department 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 of rule of law, including res judicata, as of the effective date of the act adding this section.
(Amended by Stats. 2021, Ch. 432, Sec. 102. (SB 824) Effective January 1, 2022.)
2023 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 41101.2.

41101.2. Notwithstanding Section 41101, a refund of an overpayment of any surcharge, penalty, or interest collected by the department 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.
(Amended by Stats. 2021, Ch. 432, Sec. 103. (SB 824) Effective January 1, 2022.)
2023 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 41101.3.

41101.3. (a) A claim for refund that is otherwise valid under Sections 41101 and 41102 that is made in the case in which the amount of surcharges 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 surcharges determined” means an amount of surcharges, interest, or penalty, with respect to a single determination made under Article 3 (commencing with Section 41070) or Article 4 (commencing with Section 41080) 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.
(Amended by Stats. 2022, Ch. 747, Sec. 30. (AB 988) Effective September 29, 2022.)
2023 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 41102.

41102. Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.
(Added by Stats. 1976, Ch. 443.)
2023 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 41103.

41103. Failure to file a claim within the time prescribed in this article constitutes a waiver of any demand against the state on account of overpayment.
(Added by Stats. 1976, Ch. 443.)
2023 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 41104.

41104. Within 30 days after disallowing any claim in whole or in part the department shall give notice of its action to the claimant in the manner prescribed for service of notice of a deficiency determination.
(Amended by Stats. 2021, Ch. 432, Sec. 104. (SB 824) Effective January 1, 2022.)
2023 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 41105.

41105. Interest shall be paid upon any overpayment of any amount of surcharges at the modified adjusted rate per month established pursuant to Section 6591.5, from the first day of the calendar month following the month 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 the person has not already filed a claim, is notified by the department that a claim may be filed or the date upon which the claim is approved by the department, whichever date is the earlier.
(b) In the case of a credit, to the same date as that to which interest is computed on the surcharge or amount against which the credit is applied.
(Amended by Stats. 2022, Ch. 747, Sec. 31. (AB 988) Effective September 29, 2022.)
2023 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 41106.

41106. (a) If the department 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 department to defer action on the claim, the department, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the department to defer action on the claim.
(Amended by Stats. 2021, Ch. 432, Sec. 106. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 5 - Overpayments and Refunds › ARTICLE 2 - Cancellations › Section 41107.

41107. If any amount has been illegally determined either by the person filing the return or by the department, the department 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 department. Any 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 after the effective date of that determination.
(Amended by Stats. 2022, Ch. 474, Sec. 62. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Suit for Refund › Section 41108.

41108. No injunction, or writ of mandate, judgment of declaratory relief, or other legal or equitable process shall issue in any suit, action, or proceeding in any court against the state or against any officer of the state to prevent or enjoin the collection under this part of any tax or any amount of tax required to be collected.
(Added by Stats. 1976, Ch. 443.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Suit for Refund › Section 41109.

41109. No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been duly filed pursuant to Article 1 of this chapter.
(Added by Stats. 1976, Ch. 443.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Suit for Refund › Section 41110.

41110. Within 90 days after the mailing of the notice of the department’s action upon a claim filed pursuant to Article 1 of this chapter, the claimant may bring an action against the department on the grounds set forth in the claim in a court of competent jurisdiction in any city or city and county of this state in which the Attorney General has an office for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.
(Amended by Stats. 2021, Ch. 432, Sec. 108. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Suit for Refund › Section 41111.

41111. If the department 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 department of its action on the claim, consider the claim disallowed and bring an action against the department on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.
(Amended by Stats. 2021, Ch. 432, Sec. 109. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Suit for Refund › Section 41112.

41112. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any surcharge due and payable from the plaintiff. The balance of the judgment shall be refunded to the plaintiff.
(Added by Stats. 1976, Ch. 443.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Suit for Refund › Section 41113.

41113. 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 department.
(Amended by Stats. 2021, Ch. 432, Sec. 110. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Suit for Refund › Section 41114.

41114. A judgment shall not be rendered in favor of the plaintiff in any action brought against the department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount.
(Amended by Stats. 2021, Ch. 432, Sec. 111. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 5 - Overpayments and Refunds › ARTICLE 4 - Recovery of Erroneous Refunds › Section 41114.1.

41114.1. (a) The department 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 department 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 department may, in its discretion, issue a deficiency determination in accordance with Article 3 (commencing with Section 41070) of Chapter 4. Except in the case of fraud, the deficiency determination shall be made by the department within three years from the date of the Controller’s warrant or date of credit.
(Amended by Stats. 2021, Ch. 432, Sec. 112. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 5 - Overpayments and Refunds › ARTICLE 4 - Recovery of Erroneous Refunds › Section 41114.2.

41114.2. In any action brought pursuant to subdivision (a) of Section 41114.1, 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. 33. Effective January 1, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 5 - Overpayments and Refunds › ARTICLE 4 - Recovery of Erroneous Refunds › Section 41114.3.

41114.3. The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 41114.1, 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. 33. Effective January 1, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 6 - Collection of Tax › ARTICLE 1 - Suit for Tax › Section 41115.

41115. At any time within 10 years after any surcharge or any amount of surcharge required to be collected becomes due and payable, and at any time after any amount determined under Article 3 (commencing with Section 41070), Article 4 (commencing with Section 41080) or Article 5 (commencing with Section 41085) of Chapter 4 of this part becomes due and payable, the department may bring an action in the courts of this state, of any other state, or of the United States in the name of the people of California to collect the amount delinquent together with penalties.
(Amended by Stats. 2021, Ch. 432, Sec. 113. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 6 - Collection of Tax › ARTICLE 1 - Suit for Tax › Section 41116.

41116. The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals are applicable to the proceedings.
(Added by Stats. 1976, Ch. 443.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 6 - Collection of Tax › ARTICLE 1 - Suit for Tax › Section 41117.

41117. In the action a writ of attachment may issue, and no affidavit previous to the issuing of the attachment is required.
(Amended by Stats. 1982, Ch. 517, Sec. 373.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 6 - Collection of Tax › ARTICLE 1 - Suit for Tax › Section 41118.

41118. In the action, a certificate by the department showing the delinquency shall be prima facie evidence of the determination of the surcharges or the amount of surcharges, of the delinquency of the amounts set forth, and of the compliance by the department with all the provisions of this part in relation to the computation and determination of the amounts.
(Amended by Stats. 2022, Ch. 747, Sec. 32. (AB 988) Effective September 29, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 6 - Collection of Tax › ARTICLE 1 - Suit for Tax › Section 41119.

41119. In any action brought under this part, process may be served according to the Code of Civil Procedure and the Civil Code of this state or may be served upon any agent or clerk in this state employed by a service supplier or seller in a place of business maintained by the service supplier or seller in this state. In the latter case a copy of the process shall forthwith be sent by registered mail to the service supplier or seller at its principal or home office.
(Amended by Stats. 2021, Ch. 432, Sec. 115. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 6 - Collection of Tax › ARTICLE 2 - Notice to Withhold › Section 41120.

41120. If any person is delinquent in the payment of the amount required to be paid by that person or if a determination has been made against that person that remains unpaid, the department may, not later than five years after the payment became delinquent, give notice thereof personally or by first-class mail to all persons, including any officer or department of the state or any political subdivision or agency of the state, having in their possession or under their control any credits or other personal property belonging to the delinquent, or any person against whom a determination has been made that remains unpaid or owing any debts to the delinquent or that person. In the case of any state officer, department, or agency, the notice shall be given to that officer, department, or agency prior to the time it presents the claim of the delinquent to the Controller.
(Amended by Stats. 2021, Ch. 432, Sec. 116. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 6 - Collection of Tax › ARTICLE 2 - Notice to Withhold › Section 41121.

41121. After receiving the notice the person so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the department consents to a transfer or disposition or until 60 days elapse after the receipt of the notice, whichever period expires the earlier.
(Amended by Stats. 2021, Ch. 432, Sec. 117. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 6 - Collection of Tax › ARTICLE 2 - Notice to Withhold › Section 41122.

41122. All persons so notified shall forthwith after receipt of the notice advise the department of all credits, other personal property, or debts in their possession, under their control, or owing by them. If the notice seeks to prevent the transfer or other disposition of a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice to be effective shall state the amount, interest, and penalty due from the person and shall be delivered or mailed to the branch or office of the bank at which the deposit is carried or at which the credits or personal property is held. Notwithstanding any other provision, with respect to a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice shall only be effective with respect to an amount not in excess of two times the amount, interest, and penalty due from the person.
(Amended by Stats. 2021, Ch. 432, Sec. 118. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 6 - Collection of Tax › ARTICLE 2 - Notice to Withhold › Section 41123.

41123. If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld hereunder, to the extent of the value of the property or the amount of the debts thus transferred or paid he shall be liable to the state for any indebtedness due under this part from the person with respect to whose obligation the notice was given if solely by reason of such transfer or disposition the state is unable to recover the indebtedness of the person with respect to whose obligation the notice was given.
(Added by Stats. 1976, Ch. 443.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 6 - Collection of Tax › ARTICLE 2 - Notice to Withhold › Section 41123.6.

41123.6. (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the department determines upon receiving information from any person liable for any amount under this part that the person’s employer withheld earnings for surcharges pursuant to Section 41123.5 and failed to remit the withheld earnings to the department, the employer shall be liable for the amount not remitted. The department’s determination shall be based on payroll documents or other substantiating evidence furnished by the person liable for the surcharge.
(b) Upon its determination, the department shall mail notice to the employer at its last known address that upon failure to remit the withheld earnings to the department within 15 days of the date of its notice to the employer, the employer shall be liable for that amount which was withheld and not remitted.
(c) If the employer fails to remit the amount withheld to the department upon notice, that amount for which the employer is liable shall be determined, collected, and paid as though it were a surcharge deficiency. The amount may be assessed at any time prior to seven years from the first day that the unremitted amount, in the aggregate, was first withheld. Interest shall accrue on that amount from the first day that the unremitted amount, in the aggregate, was first withheld.
(d) When the determination against the employer is final and due and payable, the person’s account shall be immediately credited with an amount equal to that determined amount as though it were a payment received by the department on the first date that the unremitted amount, in the aggregate, was first withheld by the employer.
(e) Collection against the person liable for the surcharge is stayed for both the following amount and period:
(1) An amount equal to the amount determined by the department under subdivision (a).
(2) The earlier of the time the credit is applied to the person’s account pursuant to subdivision (d) or the determination against the employer is withdrawn or revised and the person is notified by the department thereof.
(f) If under this section, an amount that was withheld and not remitted to the department is final and due and payable by the employer and credited to the person’s account, this remedy shall be the exclusive remedy for the person to recover that amount from the employer.
(g) This section shall apply to determinations made by the department on or after the effective date of the act adding this section.
(Amended by Stats. 2021, Ch. 432, Sec. 120. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 6 - Collection of Tax › ARTICLE 2.5 - Priority and Lien of Surcharge › Section 41124.

41124. The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the following cases:
(a) Whenever the person is insolvent.
(b) Whenever the person makes a voluntary assignment of his or her assets.
(c) Whenever the estate of the person in the hands of executors, administrators, or heirs is insufficient to pay all the debts due from the deceased.
(d) Whenever the estate and effects of an absconding, concealed, or absent person required to pay any amount under this part are levied upon by process of law.
This section does not give the state a preference over any lien or security interest which was recorded or perfected prior to the time when the state records or files its lien as provided in Section 7171 of the Government Code.
The preference given to the state by this section shall be subordinate to the preferences given to claims for personal services by Sections 1204 and 1206 of the Code of Civil Procedure.
(Added by Stats. 1982, Ch. 1589, Sec. 30.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 6 - Collection of Tax › ARTICLE 2.5 - Priority and Lien of Surcharge › Section 41124.1.

41124.1. (a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in addition thereto, shall thereupon be a perfected and enforceable state tax lien. Such a lien is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code.
(b) For the purpose of this section, amounts are “due and payable” on the following dates:
(1) For amounts disclosed on a return received by the department before the date the return is delinquent, the date the return would have been delinquent.
(2) For amounts disclosed on a return filed on or after the date the return is delinquent, the date the return is received by the department.
(3) For all other amounts, the date the assessment is final.
(Amended by Stats. 2021, Ch. 432, Sec. 121. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 6 - Collection of Tax › ARTICLE 3 - Warrant for Collection › Section 41125.

41125. At any time within five years after any person is delinquent in the payment of any amount required to be paid under this part the department or its authorized representative may issue a warrant for the collection of any amount required to be paid to the state under this part. The warrant shall be directed to any sheriff or marshal and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy and a sale pursuant to a writ of execution.
(Amended by Stats. 2021, Ch. 432, Sec. 122. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 6 - Collection of Tax › ARTICLE 3 - Warrant for Collection › Section 41126.

41126. The department shall pay the sheriff or marshal upon the completion of that person’s services pursuant to a warrant, the same fees, commissions, and expenses for that person’s services as are provided by law for similar services pursuant to a writ of execution. The department, and not the court, shall approve the fees for publication in a newspaper.
(Amended by Stats. 2021, Ch. 432, Sec. 123. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 6 - Collection of Tax › ARTICLE 3 - Warrant for Collection › Section 41127.

41127. The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him by virtue of the warrant or in any other manner provided in this part for the collection of the surcharge.
(Added by Stats. 1976, Ch. 443.)