reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 25 - Lithium Extraction Tax Law › CHAPTER 2 - The Lithium Extraction Excise Tax › Section 47020.

47020. (a) It is the intent of the Legislature that this part preempt provisions pertaining to the imposition of taxes by counties, municipalities, and districts to the extent that the provisions are inconsistent with this part.
(b) Except as provided in subdivision (c), the taxes imposed by this part are in lieu of all county, municipal, or district taxes on lithium extraction or lithium storage by producers.
(c) This section does not prohibit the application of Part 1 (commencing with Section 6001), Part 1.5 (commencing with Section 7200), or Part 1.6 (commencing with Section 7251) to the sale, storage, use, or other consumption of lithium.
(Added by Stats. 2022, Ch. 63, Sec. 6. (SB 125) Effective June 30, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 25 - Lithium Extraction Tax Law › CHAPTER 3 - Administration › Section 47060.

47060. The department shall administer and collect the taxes imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). For purposes of this part, the references in the Fee Collection Procedures Law to “fee” shall include the taxes imposed by this part, and references to “feepayer” shall include a person required to pay the taxes imposed by this part.
(Added by Stats. 2022, Ch. 63, Sec. 6. (SB 125) Effective June 30, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 25 - Lithium Extraction Tax Law › CHAPTER 3 - Administration › Section 47070.

47070. (a) The taxes imposed by this part shall be due and payable quarterly on or before the last day of the month following each calendar quarter.
(b) The payments shall be accompanied by a return filed by the producer using electronic media on or before the last day of the month following each quarterly period for the preceding quarterly period. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.
(Added by Stats. 2022, Ch. 63, Sec. 6. (SB 125) Effective June 30, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 25 - Lithium Extraction Tax Law › CHAPTER 3 - Administration › Section 47080.

47080. (a) The department may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this part, including, but not limited to, provisions governing collections, reporting, refunds, and appeals.
(b) The department may prescribe, adopt, and enforce emergency regulations relating to the administration and enforcement of this part. Any emergency regulations prescribed, adopted, or enforced pursuant to this section shall be adopted in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, and, for purposes of that chapter, including Section 11349.6 of the Government Code, the adoption of these regulations is an emergency and shall be considered by the Office of Administrative Law as necessary for the immediate preservation of the public peace, health and safety, and general welfare.
(Added by Stats. 2022, Ch. 63, Sec. 6. (SB 125) Effective June 30, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 25 - Lithium Extraction Tax Law › CHAPTER 3 - Administration › Section 47090.

47090. (a) A producer subject to this part shall register for a permit with the department using electronic media and shall set forth the name under which it transacts or intends to transact business and any other information as the department may require.
(b) By September 1 of each year, the Department of Conservation shall provide to the department the annual reports submitted pursuant to Section 2207 of the Public Resources Code that report on the extraction of lithium from geothermal fluid, spodumene ore, rock, minerals, clay, or any other naturally occurring substance by a physical or chemical process.
(Added by Stats. 2022, Ch. 63, Sec. 6. (SB 125) Effective June 30, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 25 - Lithium Extraction Tax Law › CHAPTER 3 - Administration › Section 47100.

47100. All revenues collected pursuant to this part, less refunds and reimbursement to the department for expenses incurred in the administration and collection of the taxes imposed by this part, shall be deposited into the Lithium Extraction Excise Tax Fund, which is hereby created in the State Treasury. Notwithstanding Section 13340 of the Government Code, moneys in the fund are continuously appropriated, without regard to fiscal year, as follows:
(a) (1) Eighty percent shall be disbursed by the Controller to all counties in proportion to the amounts of the taxes, interest, penalties, and other amounts collected for lithium extraction within each county. Each county shall establish for deposit of these revenues an account or fund separate from the other accounts and funds of the county.
(2) (A) Of the amount disbursed to the County of Imperial pursuant to this subdivision, the county shall establish a method to distribute an amount not less than 30 percent of that disbursed amount to the County of Imperial communities that are most directly and indirectly impacted by the lithium extraction activities, including, but not limited to, the following communities:
(i) The directly affected communities listed below:
(I) Bombay Beach.
(II) The City of Brawley.
(III) The City of Calipatria.
(IV) Niland.
(V) The City of Westmorland.
(ii) The indirectly affected communities listed below:
(I) Bard.
(II) The City of Calexico.
(III) Desert Shores.
(IV) The City of El Centro.
(V) Heber.
(VI) The City of Holtville.
(VII) The City of Imperial.
(VIII) Ocotillo.
(IX) Palo Verde.
(X) Salton City.
(XI) Salton Sea Beach.
(XII) Seeley.
(XIII) Winterhaven.
(XIV) Vista Del Mar.
(B) The County of Imperial shall annually, on a date and in a manner determined by the department, report to the department the communities to which funding was distributed pursuant to this paragraph.
(b) Twenty percent shall be deposited into the Salton Sea Lithium Fund created in Section 2951 of the Fish and Game Code.
(Amended by Stats. 2022, Ch. 251, Sec. 29. (AB 209) Effective September 6, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 25 - Lithium Extraction Tax Law › CHAPTER 4 - Citizens Oversight Committee › Section 47110.

47110. (a) The Lithium Extraction Tax Citizens Oversight Committee is hereby established within the department for the purposes of ensuring that revenues from the lithium extraction excise tax are distributed pursuant to subparagraph (A) of paragraph (2) of subdivision (a) and subdivision (b) of Section 47100 and revenues deposited pursuant to subdivision (b) are allocated pursuant to Section 2951 of the Fish and Game Code, and making recommendations on how to improve community engagement and maximize community benefits from the revenues.
(b) The committee shall be composed of the following members:
(1) Three public members who reside in the local communities where the lithium extraction occurs, to be appointed by the Governor.
(2) Two public members who reside in the local communities where the lithium extraction occurs, to be appointed by the Senate Rules Committee. Of these two public members, one shall have environmental justice expertise and the other shall have economic development expertise.
(3) Two public members who reside in the local communities where the lithium extraction occurs, to be appointed by the Speaker of the Assembly. Of these two public members, one shall have environmental restoration expertise and the other shall have vocational training expertise.
(c) The members of the committee shall serve at the pleasure of the appointing power and shall be appointed for terms of two years.
(d) The members of the committee shall serve without compensation.
(e) (1) Meetings of the committee shall be subject to the Bagley-Keene Open Meeting Act (Article 9 (commencing with Section 11120) of Chapter 1 of Part 1 of Division 3 of Title 2 of the Government Code).
(2) The committee shall meet not more than once per calendar quarter.
(3) The committee shall hold its first meeting on the calendar quarter following the calendar quarter when the first revenues of the lithium extraction excise tax have been collected.
(f) The committee shall be responsible for the collection and analysis of any information included in the report required pursuant to Section 47115.
(g) The department’s duties pursuant to this section shall be limited to the following:
(1) Administrative support for meetings held pursuant to subdivision (e).
(2) Compilation of the report required to be submitted by the committee pursuant to Section 47115.
(Added by Stats. 2023, Ch. 506, Sec. 3. (SB 797) Effective January 1, 2024.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 25 - Lithium Extraction Tax Law › CHAPTER 4 - Citizens Oversight Committee › Section 47115.

47115. (a) Subject to subdivision (b), the committee shall report to the Legislature on how the revenues from the collection of the lithium extraction excise tax were distributed pursuant to subparagraph (A) of paragraph (2) of subdivision (a) of Section 47100 and how revenues deposited pursuant to subdivision (b) were allocated pursuant to Section 2951 of the Fish and Game Code in the prior fiscal year and any recommendations for improving the distribution or allocation, or both, of those revenues to enhance the health and welfare of the local communities where the lithium extraction occurs.
(b) (1) Notwithstanding Section 10231.5 of the Government Code, the report required pursuant to subdivision (a) shall be submitted on April 1, 2027 and every April 1 thereafter.
(2) The report shall be submitted in accordance with Section 9795 of the Government Code.
(Added by Stats. 2023, Ch. 506, Sec. 3. (SB 797) Effective January 1, 2024.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 1 - General Provisions and Definitions › Section 50101.

50101. This part shall be known and may be cited as the Underground Storage Tank Maintenance Fee Law.
(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 1 - General Provisions and Definitions › Section 50102.

50102. The collection and administration of the fee specified in Section 50108 shall be governed by the definitions contained in Chapter 6.75 (commencing with Section 25299.10) of Division 20 of the Health and Safety Code, unless expressly superseded by the definitions contained in this part.
(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 1 - General Provisions and Definitions › Section 50103.

50103. Except where the context otherwise requires, the definitions contained in this chapter govern the construction of this part.
(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 1 - General Provisions and Definitions › Section 50104.

50104. The provisions of this part, insofar as they are substantially the same as existing provisions of law relating to the same subject matter, shall be construed as restatements and continuations and not as new enactments.
(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 1 - General Provisions and Definitions › Section 50105.

50105. Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but these actions or proceedings shall conform to this part as far as possible.
(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 1 - General Provisions and Definitions › Section 50106.

50106. “Board” means the State Board of Equalization.
(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 1 - General Provisions and Definitions › Section 50107.

50107. “Fee payer” means any person liable for the payment of a fee imposed by Section 25299.41 of the Health and Safety Code.
(Amended by Stats. 1990, Ch. 1366, Sec. 34. Effective September 27, 1990.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 2 - The Underground Storage Tank Fee › ARTICLE 1 - Imposition of Fee › Section 50108.

50108. (a) The fee imposed pursuant to Sections 25299.41 and 25299.43 of the Health and Safety Code shall be administered and collected by the California Department of Tax and Fee Administration in accordance with this part.
(b) The repeal of certain portions of Chapter 6.75 (commencing with Section 25299.10) of Division 20 of the Health and Safety Code by the act adding this subdivision does not terminate the rights, obligations, or authorities, or any provision necessary to carry out the rights and obligations for the California Department of Tax and Fee Administration to collect unpaid fees pursuant to this part that are imposed pursuant to Article 5 (commencing with Section 25299.40) of Chapter 6.75 of Division 20 of the Health and Safety Code, as that article read on December 31, 2035, or that have become due before January 1, 2036, including any interest or penalties that accrue before, on, or after January 1, 2036, associated with those unpaid fees, for deposit into the Underground Storage Tank Cleanup Fund.
(Amended by Stats. 2023, Ch. 561, Sec. 12. (AB 1115) Effective January 1, 2024.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 2 - The Underground Storage Tank Fee › ARTICLE 2 - Registration and Security › Section 50108.1.

50108.1. Every person who is an owner of an underground storage tank for which a permit is required pursuant to Section 25284 of the Health and Safety Code containing petroleum shall register with the board on forms provided by the board.
(Amended by Stats. 1995, Ch. 639, Sec. 72. Effective January 1, 1996.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 2 - The Underground Storage Tank Fee › ARTICLE 2 - Registration and Security › Section 50108.2.

50108.2. (a) The board, whenever it determines it to be necessary to ensure compliance with this part, may require any person subject to this part to place with it any security that the board determines to be reasonable, taking into account the circumstances of that person. Any security in the form of cash, government bonds, or insured deposits in banks or savings and loan institutions shall be held by the board in trust to be used solely in the manner provided by this section. The board may sell the security at a public auction if it becomes necessary to do so in order to recover any fee or any amount required to be collected, including any interest or penalty due.
(b) Notice of the sale authorized in subdivision (a) shall be served upon the person who placed the security personally or by mail. If service is made by mail, the notice shall be addressed to the person at his or her address as it appears in the records of the board. Service shall be made at least 30 days prior to the sale in the case of personal service, and at least 40 days prior to the sale in the case of service by mail. Upon any sale, any surplus above the amounts due shall be returned to the person who placed the security.
(Amended by Stats. 1994, Ch. 903, Sec. 17. Effective January 1, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Reports and Payments › Section 50109.

50109. The fee collected under Section 50108 is due and payable to the board quarterly on or before the 25th day of the month following the end of each calendar quarter. Each feepayer, on or before the 25th day of the month following the quarterly period for which the fee is due, shall prepare a fee return for the preceding quarterly period, in the form as prescribed by the board, which may include, but not be limited to, electronic media showing the total number of gallons of petroleum placed into underground storage tanks which he or she owns during the period, the amount of the fee for the period covered by the return, and any other information that the board determines to be necessary. The feepayer shall deliver the return, together with a remittance of the amount of the fee due, to the office of the board on or before the 25th day of the month following the quarterly period for which the fee is due. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board.
(Amended by Stats. 2002, Ch. 459, Sec. 32. Effective January 1, 2003.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Reports and Payments › Section 50110.

50110. The board, if it determines it to be necessary in order to facilitate the administration of this part, may require returns and payments specified under Section 50109 to be made for periods other than quarterly.
(Repealed and added by Stats. 1990, Ch. 1366, Sec. 42. Effective September 27, 1990.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Reports and Payments › Section 50111.

50111. (a) Except as provided in subdivision (b), the board for good cause may extend, for up to one month, the time period within which a person is required to submit a report or pay a sum of money under this part. The extension may be granted at any time if a request is filed with the board within, or prior to the commencement of, the period for which the extension may be granted.
(b) (1) In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any fee required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2) For purposes of this section, “disaster” means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c) Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the fee would have been due without the extension until the date of payment.
(Amended by Stats. 2016, Ch. 257, Sec. 12. (AB 1559) Effective September 9, 2016.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Reports and Payments › Section 50111.5.

50111.5. (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three months, for making any report or return or paying any fee required under this part for any person in an area identified in the state of emergency proclamation.
(b) If the department makes an extension pursuant to subdivision (a), any person in an area identified in a state of emergency proclamation shall not be required to file a request for the extension.
(c) The department may make the extension in subdivision (a) 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.
(Added by Stats. 2022, Ch. 474, Sec. 90. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Reports and Payments › Section 50112.

50112. (a) Any feepayer who fails to pay any fee to the state or any amount of fee required to be collected and paid to the state, except amounts of determinations made by the board under Article 2 (commencing with Section 50113) within the time required shall pay a penalty of 10 percent of the amount of the fee, together with interest on that fee at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the fee became due and payable until the date of payment.
(b) Any feepayer who fails to file a return in accordance with the due date set forth in Section 50109 or the due date established by the board in accordance with Section 50110, shall pay a penalty of 10 percent of the amount of the fee 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 fee for which the return is required for any one return.
(Amended by Stats. 2000, Ch. 923, Sec. 60. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Reports and Payments › Section 50112.1.

50112.1. (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 fee was due until the date of payment, if all of the following occur:
(1) The payment of the fee was made one business day after the date the fee was due.
(2) The person was granted relief from all penalties that applied to that fee payment.
(3) The person files a request for an 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 purposes of this section, “business day” means any day other than a Saturday, Sunday, or any day designated as a state holiday.
(d) This section does not apply to any payment made pursuant to a deficiency determination, a determination where a return has not been filed, or a jeopardy determination issued by the department.
(e) This section only applies to electronic payments of fees.
(Amended by Stats. 2021, Ch. 432, Sec. 166. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Reports and Payments › Section 50112.2.

50112.2. (a) If the department finds that a person’s failure to make a timely report 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 penalties provided by Sections 50112, 50112.7, and 50119.
(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. 91. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Reports and Payments › Section 50112.3.

50112.3. (a) If the department finds that a person’s failure to make a timely report 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 50111, 50112, and 50112.7.
(b) Except as provided in subdivision (c), any person seeking to be relieved of the interest provided by Sections 50111, 50112, and 50112.7 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. 92. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Reports and Payments › Section 50112.4.

50112.4. (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay fees is due in whole or in part to an unreasonable error or delay by an employee of the board acting in his or her 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 feepayer.
(c) Any person seeking relief under this section shall file with the board a statement under penalty of perjury setting forth the facts on which the claim for relief is based and any other information which the board may require.
(d) The board may grant relief only for interest imposed on fee liabilities that arise during taxable periods commencing on or after January 1, 2000.
(Amended by Stats. 2001, Ch. 251, Sec. 34. Effective January 1, 2002.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Reports and Payments › Section 50112.5.

50112.5. (a) If the board finds that a person’s failure to make a timely report or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the fees imposed or administered under this part and any penalty or interest added thereto.
(b) For purposes of this section, a person’s failure to make a timely report or payment shall be considered to be due to reasonable reliance on written advice from the board, only if the board finds that all of the following conditions are satisfied:
(1) The person requested in writing that the board advise him or her whether a particular activity or transaction is subject to the fee under this part. The specific facts and circumstances of the activity or transaction shall be fully described in the request.
(2) The board 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 fee, or stating the conditions under which the activity or transaction is subject to the fee.
(3) The liability for fees applied to a particular activity or transaction which occurred before either of the following:
(A) Before the board rescinded or modified the advice so given, by sending written notice to the person of the rescinded or modified advice.
(B) Before a change in statutory or constitutional law, a change in the board’s regulations, or a final decision of a court, which renders the board’s earlier written advice no longer valid.
(c) Any person seeking relief under this section shall file with the board all of the following:
(1) A copy of the person’s written request to the board and a copy of the board’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 board may require.
(d) Only the person making the written request shall be entitled to rely on the board’s written advice to that person.
(Added by Stats. 1990, Ch. 987, Sec. 11.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 3 - Determinations › ARTICLE 1.1 - Payment by Electronic Funds Transfer › Section 50112.8.

50112.8. If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, that person shall be relieved of the penalty provided in subdivision (e) of Section 50112.7. Any person seeking to be relieved of the penalty shall file with the board a statement under penalty of perjury setting forth the facts upon which he or she bases his or her claim for relief.
(Added by Stats. 2000, Ch. 923, Sec. 65. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 3 - Determinations › ARTICLE 1.1 - Payment by Electronic Funds Transfer › Section 50112.9.

50112.9. (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape, so as to order, instruct, or authorize a financial institution to debit or credit an account. Electronic funds transfers shall be accomplished by an automated clearinghouse debit, an automated clearinghouse credit, or by Federal Reserve Wire Transfer (Fedwire).
(b) “Automated clearinghouse” means any federal reserve bank, or an organization established in agreement with the National Automated Clearing House Association, that operates as a clearinghouse for transmitting or receiving entries between banks or bank accounts and which authorizes an electronic transfer of funds between these banks or bank accounts.
(c) “Automated clearinghouse debit” means a transaction in which the state, through its designated depository bank, originates an automated clearinghouse transaction debiting the person’s bank account and crediting the state’s bank account for the amount of the fee. Banking costs incurred for the automated clearinghouse debit transaction shall be paid by the state.
(d) “Automated clearinghouse credit” means an automated clearinghouse transaction in which the person through his or her own bank, originates an entry crediting the state’s bank account and debiting his or her own bank account. Banking costs incurred for the automated clearinghouse credit transaction charged to the state shall be paid by the person originating the credit.
(e) “Fedwire transfer” means any transaction originated by a person and utilizing the national electronic payment system to transfer funds through the federal reserve banks, when that person debits his or her own bank account and credits the state’s bank account. Electronic funds transfers pursuant to Section 50112.7 may be made by Fedwire only if payment cannot, for good cause, be made according to subdivision (a), and the use of Fedwire is preapproved by the board. Banking costs incurred for the Fedwire transaction charged to the person and to the state shall be paid by the person originating the transaction.
(Added by Stats. 2000, Ch. 923, Sec. 65. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 3 - Determinations › ARTICLE 1.1 - Payment by Electronic Funds Transfer › Section 50112.10.

50112.10. (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and authenticated pursuant to any method or form the board may prescribe.
(b) Notwithstanding any other law, any return, declaration, statement, or other document otherwise required to be signed that is filed by the taxpayer using electronic media in a form as required by the board shall be deemed to be a signed, valid original document, including upon reproduction to paper form by the board.
(c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone.
(Added by Stats. 2002, Ch. 459, Sec. 33. Effective January 1, 2003.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 3 - Determinations › ARTICLE 2 - Deficiency Determinations › Section 50113.

50113. (a) If the board is dissatisfied with the report filed or the amount of fee paid to the board under this part by any fee payer, or if no report has been filed or no payment or payments of the fees have been made to the state by a fee payer, the board may compute and determine the amount to be paid, based upon any information available to it. One or more additional determinations may be made of the amount of fee due for one, or for more than one, period. The amount of fee so determined shall bear interest at the modified rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the amount of the fee, or any portion thereof, became due and payable until the date of payment. In making a determination, the board may offset overpayments for a period or periods against underpayments for another period or periods and against the interest and penalties on the underpayments.
(b) If any part of the deficiency for which a determination of an additional amount due is made is found to have been occasioned by negligence or intentional disregard of this part or regulations adopted by the board pursuant to this part, a penalty of 10 percent of the amount of that determination shall be added, plus interest as provided in subdivision (a).
(c) If any part of the deficiency for which a determination of an additional amount due is made is found to be occasioned by fraud or an intent to evade this part or regulations adopted pursuant to this part, a penalty of 25 percent of the amount of the determination shall be added, plus interest as provided in subdivision (a).
(d) The board shall give to the fee payer written notice of its determination. The notice shall be placed in a sealed envelope, with postage paid, addressed to the fee payer at the fee payer’s address as it appears in the records of the board. The giving of the notice shall be deemed complete at the time of the deposit in a United States Post Office, or a mailbox, subpost office, substation, mail chute, or other facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason. In lieu of mailing, the board may serve notice personally by delivering to the person to be served, and service shall be deemed complete at the time of delivery. The board may make personal service to a corporation by delivering a notice to any person designated in the Code of Civil Procedure to be served for the corporation with a summons and complaint in a civil action.
(Amended by Stats. 1990, Ch. 1366, Sec. 51. Effective September 27, 1990.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 3 - Determinations › ARTICLE 2 - Deficiency Determinations › Section 50113.1.

50113.1. Except in the case of fraud, intent to evade this part, or rules and regulations adopted pursuant to this part, or failure to make a report or return, every notice of a determination of an additional amount due shall be given within three years after the date when the amount was required to have been paid or the report or return was due, or within three years after the report or return was filed, whichever period expires later. In the case of failure to make a report or return, the notice of determination shall be mailed within eight years after the date the report or return was due.
(Amended by Stats. 1993, Ch. 1113, Sec. 25. Effective January 1, 1994.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 3 - Determinations › ARTICLE 2 - Deficiency Determinations › Section 50113.2.

50113.2. If, before the expiration of the time prescribed in Section 50113.1 for the mailing of a notice of deficiency determination, the fee payer has consented in writing to the mailing of the notice after that time, the notice may be mailed at any time prior to the expiration of the period agreed upon. The period agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
(Added by Stats. 1990, Ch. 1366, Sec. 53. Effective September 27, 1990.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 3 - Determinations › ARTICLE 3 - Redeterminations › Section 50114.

50114. Any person from whom an amount is determined to be due under Article 2 (commencing with Section 50113), or any person directly interested, may petition for a redetermination thereof within 30 days after service of a notice of determination on that person. If a petition for redetermination is not filed within the 30-day period, the amount determined to be due becomes final at the expiration of that time period.
(Amended by Stats. 1990, Ch. 1366, Sec. 54. Effective September 27, 1990.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 3 - Determinations › ARTICLE 3 - Redeterminations › Section 50115.

50115. 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 board issues its order or decision on the petition for redetermination.
(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 3 - Determinations › ARTICLE 3 - Redeterminations › Section 50116.

50116. If a petition for redetermination is filed within the period specified in Section 50114, the board shall reconsider the amount determined to be due, and, if the person has so requested in the person’s petition, the board shall grant the person an oral hearing and shall give the person 10 days’ notice of the time and place of the hearing. The board may continue the hearing from time to time as may be necessary.
(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 3 - Determinations › ARTICLE 3 - Redeterminations › Section 50117.

50117. The board 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 board at or before the hearing.
(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 3 - Determinations › ARTICLE 3 - Redeterminations › Section 50118.

50118. The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of the notice of the order or decision.
(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 3 - Determinations › ARTICLE 3 - Redeterminations › Section 50119.

50119. All amounts determined to be due by the board under Article 2 (commencing with Section 50113) are due and payable at the time they become final, and, if not paid when due and payable, a penalty of 10 percent of the amount determined to be due shall be added to the amount due and payable.
(Amended by Stats. 1990, Ch. 1366, Sec. 55. Effective September 27, 1990.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 3 - Determinations › ARTICLE 3 - Redeterminations › Section 50120.

50120. Any notice required by this article shall be served personally or by mail in the same manner as prescribed for service of notice by Section 50113.
(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 3 - Determinations › ARTICLE 4 - Jeopardy Determinations › Section 50120.1.

50120.1. If the board determines that the collection of any amount of fee will be jeopardized by delay, it shall thereupon make a determination of the amount of fee due, noting that fact upon the determination, and the amount of the fee shall be immediately due and payable. If the amount of the fee, interest, and penalty specified in the jeopardy determination is not paid, or a petition for redetermination is not filed, within 10 days after the service upon the feepayer of a notice of the determination, the determination becomes final, and the delinquency penalty and interest provided in Section 50112 shall attach to the amount of fee specified in the jeopardy determination.
(Amended by Stats. 2004, Ch. 527, Sec. 11. Effective January 1, 2005.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 3 - Determinations › ARTICLE 4 - Jeopardy Determinations › Section 50120.2.

50120.2. The fee payer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 3 (commencing with Section 50114), with the board within 10 days after the service upon the fee payer of notice of the determination, and he or she shall, within the 10-day period, deposit with the board that security which the board determines to be necessary to ensure compliance with this part. The security may be sold by the board at a public sale if it becomes necessary in order to recover any amount due under this part. Notice of the sale may be served upon the person who deposited the security personally or by mail in the same manner as prescribed for service of notice by subdivision (d) of Section 50113. After that sale, the surplus, if any, above the amount due under this part shall be returned to the person who deposited the security.
(Added by Stats. 1990, Ch. 1366, Sec. 58. Effective September 27, 1990.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 3 - Determinations › ARTICLE 4 - Jeopardy Determinations › Section 50120.3.

50120.3. (a) In accordance with rules and regulations which the board may adopt, the person against whom a jeopardy determination is made may apply for an administrative hearing for one or more of the following purposes:
(1) To establish that the determination is excessive.
(2) To establish that the sale of property that may be seized after issuance of the jeopardy determination, or any part thereof, shall be delayed pending the administrative hearing because the sale would result in irreparable injury to the person.
(3) To request the release of all or part of the property to the person.
(4) To request a stay of collection activities.
(b) The application shall be filed within 30 days after service of the notice of jeopardy determination and shall be in writing and state the specific factual and legal grounds upon which it is founded. The person shall not be required to post any security in order to file the application and to obtain the hearing. However, if the person does not deposit, within the 10-day period prescribed in Section 50120.2, that security which the board determines to be necessary to ensure compliance with this part, the filing of the application shall not operate as a stay of collection activities, except for sale of property seized after issuance of the jeopardy determination. Upon a showing of good cause for failure to file a timely application for an administrative hearing, the board may allow a filing of the application and grant the person an administrative hearing. The filing of an application pursuant to this section does not affect Section 50120.1, relating to the finality date of the determination, and the attachment of the delinquency penalty and interest.
(Added by Stats. 1990, Ch. 1366, Sec. 59. Effective September 27, 1990.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 4 - Collection of Fee › ARTICLE 1 - Suit for Fee › Section 50121.

50121. The board may bring any legal action necessary to collect any deficiency in the fee required to be paid, and, upon the board’s request, the Attorney General shall bring the action.
(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW › CHAPTER 4 - Collection of Fee › ARTICLE 1 - Suit for Fee › Section 50122.

50122. In any action brought to enforce the rights of the state with respect to any fee, a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the fee, of the delinquency of the amount of fee and penalty set forth in the certificate, and of compliance by the board with this part in relation to the computation and levy of the fee. In that action, a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of Civil Procedure.
(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)