reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Recovery of Erroneous Refunds › Section 45754.

45754. In any action brought pursuant to subdivision (a) of Section 45751, the court may, with the consent of the Attorney General, order a change in the place of trial.
(Added by renumbering Section 45752 (as added by Stats. 1998, Ch. 609, Sec. 41) by Stats. 2015, Ch. 303, Sec. 501. (AB 731) Effective January 1, 2016.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 4 - Cancellations › Section 45801.

45801. If any amount has been illegally determined, either by the person filing the return or by the department, the department shall certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made, and authorize the cancellation of the amount upon the records of the 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. 79. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 6 - Administration › ARTICLE 1 - Administration › Section 45851.

45851. The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 6 - Administration › ARTICLE 1 - Administration › Section 45852.

45852. The board may make such examinations of the books and records of any fee payer as it may deem necessary in carrying out this part.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 6 - Administration › ARTICLE 1 - Administration › Section 45853.

45853. The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties under this part.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 6 - Administration › ARTICLE 1 - Administration › Section 45854.

45854. A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing or personal service in accordance with any requirement of this part for the giving of a notice. Unless otherwise specifically required, any notice provided by this part to be mailed or served may be given either by mailing or by personal service in the manner provided for giving notice of a deficiency determination.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 6 - Administration › ARTICLE 1 - Administration › Section 45855.

45855. Any information regarding solid wastes which is available to the board shall be made available to the Department of Resources Recycling and Recovery.
(Amended by Stats. 2010, Ch. 654, Sec. 24. (SB 1494) Effective January 1, 2011.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 6 - Administration › ARTICLE 1 - Administration › Section 45855.5.

45855.5. (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 3 (commencing with Section 45151), or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly does either of the following, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned no more than one year, or both, together with the costs of prosecution:
(1) Discloses any information furnished to him or her for, or in connection with, the preparation of the return.
(2) Uses that information for any purpose other than to prepare, or assist in preparing, the return.
(b) Subdivision (a) shall not apply to disclosure of information if that disclosure is made pursuant to the person’s consent or pursuant to a subpoena, court order, or other compulsory legal process.
(Added by Stats. 2000, Ch. 1052, Sec. 70. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 6 - Administration › ARTICLE 1 - Administration › Section 45855.6.

45855.6. (a) The board shall determine which feepayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its auditing resources and the maximum effectiveness of the program.
(b) A feepayer is not required to participate in the managed audit program.
(Added by Stats. 2014, Ch. 105, Sec. 36. (AB 2009) Effective January 1, 2015.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 6 - Administration › ARTICLE 1 - Administration › Section 45855.6.1.

45855.6.1. A feepayer’s account is eligible for the managed audit program only if the feepayer meets all of the following criteria:
(a) The feepayer’s business or activities involve few or no statutory exemptions.
(b) The feepayer’s business or activities involve a single or a small number of clearly defined taxability or liability issues.
(c) The feepayer is subject to the fee imposed pursuant to Section 48000 of the Public Resources Code and agrees to participate in the managed audit program.
(d) The feepayer has the resources to comply with the managed audit instructions provided by the board.
(Added by Stats. 2014, Ch. 105, Sec. 37. (AB 2009) Effective January 1, 2015.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 6 - Administration › ARTICLE 1 - Administration › Section 45855.6.2.

45855.6.2. (a) If the board selects a feepayer’s account for a managed audit, all of the following apply:
(1) The board shall identify all of the following:
(A) The audit period covered by the managed audit.
(B) The types of transactions or activities covered by the managed audit.
(C) The specific procedures that the feepayer is to follow in determining any liability.
(D) The records to be reviewed by the feepayer.
(E) The manner in which the types of transactions or activities are to be scheduled for review.
(F) The time period for completion of the managed audit.
(G) The time period for the payment of the liability and interest.
(H) Any other criteria that the board may require for completion of the managed audit.
(2) The feepayer shall:
(A) Examine its books and records to determine if it has any unreported liability for the audit period.
(B) Make available to the board for verification all computations and books and records examined pursuant to subparagraph (A).
(b) The information provided by the feepayer pursuant to paragraph (2) of subdivision (a) is the same information that is required for the completion of any other audit that the board may conduct.
(Added by Stats. 2014, Ch. 105, Sec. 38. (AB 2009) Effective January 1, 2015.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 6 - Administration › ARTICLE 1 - Administration › Section 45855.6.3.

45855.6.3. Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 45852.
(Added by Stats. 2014, Ch. 105, Sec. 39. (AB 2009) Effective January 1, 2015.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 6 - Administration › ARTICLE 1 - Administration › Section 45855.6.4.

45855.6.4. Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would otherwise be imposed for liabilities covered by the audit period. Payment of the liabilities and interest shall be made within the time period specified by the board. If the requirements for the managed audit are not satisfied, the board may proceed to examine the records of the feepayer in a manner to be determined by the board under law.
(Added by Stats. 2014, Ch. 105, Sec. 40. (AB 2009) Effective January 1, 2015.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 45856.

45856. The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
(Added by Stats. 1992, Ch. 438, Sec. 14. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 45857.

45857. (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution of fee payer complaints and problems, including any fee payer complaints regarding unsatisfactory treatment of fee payers by board employees, and staying actions where fee payers have suffered or will suffer irreparable loss as the result of those actions. Applicable statutes of limitation shall be tolled during the pendency of a stay. Any penalties and interest that would otherwise accrue shall not be affected by the granting of a stay.
(b) The advocate shall report directly to the executive officer of the board.
(Added by Stats. 1992, Ch. 438, Sec. 14. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 45858.

45858. (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups:
(1) Fee payers newly registered with the board.
(2) Board audit and compliance staff.
(b) The education and information program shall include all of the following:
(1) A program of written communication with newly registered fee payers explaining in simplified terms their duties and responsibilities.
(2) Participation in seminars and similar programs organized by federal, state, and local agencies.
(3) Revision of fee payer educational materials currently produced by the board that explain the most common areas of fee payer nonconformance in simplified terms.
(4) Implementation of a continuing education program for audit and compliance personnel to include the application of new legislation to fee payer activities and areas of recurrent fee payer noncompliance or inconsistency of administration.
(c) Electronic media used pursuant to this section shall not represent the voice, picture, or name of members of the board or of the Controller.
(Amended by Stats. 1999, Ch. 929, Sec. 55. Effective January 1, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 45859.

45859. The board shall conduct an annual hearing before the full board where industry representatives and individual fee payers are allowed to present their proposals on changes to the Integrated Waste Management Fee Law which may further improve voluntary compliance and the relationship between fee payers and the government.
(Amended by Stats. 1993, Ch. 656, Sec. 52. Effective October 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 45860.

45860. The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the board and fee payers. As appropriate, statements shall be provided to fee payers with the initial notice of audit, the notice of proposed additional fees, any subsequent notice of fees due, or other substantive notices. Additionally, the board shall include this language for statements in the annual fee information bulletins that are mailed to taxpayers.
(Added by Stats. 1992, Ch. 438, Sec. 14. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 45861.

45861. (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following:
(1) To evaluate individual officers or employees.
(2) To impose or suggest production quotas or goals, other than quotas or goals with respect to accounts receivable.
(b) The board shall certify in its annual report submitted pursuant to Section 15616 of the Government Code that revenue collected or assessed is not used in a manner prohibited by subdivision (a).
(c) Nothing in this section shall prohibit the setting of goals and the evaluation of performance with respect to productivity and the efficient use of time.
(Added by Stats. 1992, Ch. 438, Sec. 14. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 45862.

45862. The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with fee payers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate.
(Amended by Stats. 1993, Ch. 589, Sec. 170. Effective January 1, 1994.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 45863.

45863. The board shall, in cooperation with the Department of Resources Recycling and Recovery, the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve petitions for redetermination and claims for refunds. The plan shall include the determination of standard timeframes and special review of cases which take more time than the appropriate standard timeframe.
(Amended by Stats. 2010, Ch. 654, Sec. 25. (SB 1494) Effective January 1, 2011.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 45864.

45864. Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following:
(a) Any conference shall be held at a reasonable time at a board office that is convenient to the taxpayer.
(b) The conference may be recorded only if prior notice is given to the fee payer and the fee payer is entitled to receive a copy of the recording.
(c) The fee payer shall be informed prior to any conference that he or she has a right to have present at the conference his or her attorney, accountant, or other designated agent.
(Added by Stats. 1992, Ch. 438, Sec. 14. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 45865.

45865. (a) Every fee payer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met:
(1) The fee payer files a claim for the fee and expenses with the board within one year of the date the decision of the board becomes final.
(2) The board, in its sole discretion, finds that the action taken by the board staff was unreasonable.
(3) The board decides that the fee payer be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the board in its sole discretion.
(b) To determine whether the board staff has been unreasonable, the board shall consider whether the board staff has established that its position was substantially justified.
(c) The amount of reimbursed fees and expenses shall be limited to the following:
(1) Fees and expenses incurred after the date of the notice of determination, jeopardy determination, or a claim for refund.
(2) If the board finds that the staff was unreasonable with respect to certain issues but reasonable with respect to other issues, the amount of reimbursed fees and expenses shall be limited to those that relate to the issues where the staff was unreasonable.
(d) Any proposed award by the board pursuant to subdivision (a) shall be available as a public record for at least 10 days prior to the effective date of the award.
(e) The amendments to this section by the act adding this subdivision shall be operative for claims filed on or after January 1, 2000.
(Amended by Stats. 2000, Ch. 1052, Sec. 71. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 45866.

45866. (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for nontax administration related purposes.
(b) Any person violating subdivision (a) shall be subject to disciplinary action in accordance with the State Civil Service Act, including dismissal from office or discharge from employment.
(c) This section shall not apply with respect to any otherwise lawful investigation concerning organized crime activities.
(d) The provisions of this section are not intended to prohibit, restrict, or prevent the exchange of information where the person is being investigated for multiple violations which include integrated waste management fee violations.
(e) For the purposes of this section:
(1) “Investigation” means any oral or written inquiry directed to any person, organization, or governmental agency.
(2) “Surveillance” means the monitoring of persons, places, or events by means of electronic interception, overt or covert observations, or photography, and the use of informants.
(Amended by Stats. 1993, Ch. 656, Sec. 54. Effective October 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 45868.5.

45868.5. (a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the taxpayer if the board determines any one of the following:
(1) The levy on the property was not in accordance with the law.
(2) The taxpayer has entered into and is in compliance with an installment payment agreement pursuant to Section 45609 to satisfy the tax liability for which the levy was imposed, unless that or another agreement allows for the levy.
(3) The return of the property will facilitate the collection of the tax liability or will be in the best interest of the state and the taxpayer.
(b) Property returned under paragraphs (1) and (2) of subdivision (a) is subject to the provisions of Section 45870.
(Added by Stats. 1999, Ch. 929, Sec. 57. Effective January 1, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 45869.

45869. Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure shall be adjusted for purposes of enforcing the collection of debts under this part to reflect changes in the California Consumer Price Index whenever the change is more than 5 percent higher than any previous adjustment.
(Amended by Stats. 1993, Ch. 589, Sec. 172. Effective January 1, 1994.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 45870.

45870. (a) A feepayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the feepayer as the direct result of an erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action by the board. Bank and third-party charges include a financial institution’s or third party’s customary charge for complying with the levy or notice to withhold instructions and reasonable charges for overdrafts that are a direct consequence of the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action. The charges are those paid by the feepayer and not waived or reimbursed by the financial institution or third party. Each claimant applying for reimbursement shall file a claim with the board that shall be in a form as may be prescribed by the board. In order for the board to grant a claim, the board shall determine that both of the following conditions have been satisfied:
(1) The erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action was caused by board error.
(2) Prior to the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action, the feepayer responded to all contacts by the board and provided the board with any requested information or documentation sufficient to establish the feepayer’s position. This provision may be waived by the board for reasonable cause.
(b) Claims pursuant to this section shall be filed within 90 days from the date the bank and third-party charges were incurred by the feepayer. Within 30 days from the date the claim is received, the board shall respond to the claim. If the board denies the claim, the feepayer shall be notified in writing of the reason or reasons for the denial of the claim.
(Amended by Stats. 2013, Ch. 253, Sec. 8. (SB 442) Effective January 1, 2014.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 45871.

45871. (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220) of Division 7 of Title 1 of the Government Code, the department shall mail to the fee payer a preliminary notice. The notice shall specify the statutory authority of the department for filing or recording the lien, indicate the earliest date on which the lien may be filed or recorded, and state the remedies available to the fee payer to prevent the filing or recording of the lien. In the event fee liens are filed for the same liability in multiple counties, only one preliminary notice shall be sent.
(b) The preliminary notice required by this section shall not be required with respect to jeopardy determinations issued under Article 4 (commencing with Section 45351) of Chapter 3.
(c) If the department determines that the filing of a lien was in error, it shall mail a release to the fee payer and the entity recording the lien as soon as possible, but no later than seven days, after this determination and receipt of lien recording information. The release shall contain a statement that the lien was filed in error. In the event the erroneous lien is obstructing a lawful transaction, the department shall immediately issue a release of lien to the fee payer and the entity recording the lien.
(d) When the department releases a lien that has been erroneously filed, notice of that release shall be mailed to the fee payer and, upon the request of the fee payer, a copy of the release shall be mailed to the major credit reporting companies in the county where the lien was filed.
(e) (1) The department may release or subordinate a lien if the department determines any of the following:
(A) Release or subordination will facilitate the collection of the fee liability.
(B) Release or subordination will be in the best interest of the state and the fee payer.
(C) Release or subordination will be in the best interest of the state and another person that is not the taxpayer but that holds an interest with the taxpayer in the property that is subject to the lien.
(2) The amendments added to this subdivision do not constitute a change in, and are declaratory of, existing law.
(Amended by Stats. 2022, Ch. 474, Sec. 80. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 6 - Administration › ARTICLE 2 - The California Taxpayers Bill of Rights › Section 45872.

45872. (a) If any officer or employee of the board recklessly disregards board-published procedures, a fee payer aggrieved by that action or omission may bring an action for damages against the State of California in superior court.
(b) In any action brought under subdivision (a), upon finding of liability on the part of the State of California, the state shall be liable to the plaintiff in an amount equal to the sum of all of the following:
(1) Actual and direct monetary damages sustained by the plaintiff as a result of the actions or omissions.
(2) Reasonable litigation costs, including any of the following:
(A) Reasonable court costs.
(B) Prevailing market rates for the kind or quality of services furnished in connection with any of the following:
(i) The reasonable expenses of expert witnesses in connection with the civil proceeding, except that no expert witness shall be compensated at a rate in excess of the highest rate of compensation for expert witnesses paid by the State of California.
(ii) The reasonable cost of any study, analysis, engineering report, test, or project that is found by the court to be necessary for the preparation of the party’s case.
(iii) Reasonable fees paid or incurred for the services of attorneys in connection with the civil proceeding, except that those fees shall not be in excess of seventy-five dollars ($75) per hour unless the court determines that an increase in the cost of living or a special factor, such as the limited availability of qualified attorneys for the proceeding, justifies a higher rate.
(c) In the awarding of damages under subdivision (b), the court shall take into consideration the negligence or omissions, if any, on the part of the plaintiff that contributed to the damages.
(d) Whenever it appears to the court that the fee payer’s position in the proceeding brought under subdivision (a) is frivolous, the court may impose a penalty against the plaintiff in an amount not to exceed ten thousand dollars ($10,000). A penalty so imposed shall be paid upon notice and demand from the board and shall be collected as a tax imposed under this part.
(Amended by Stats. 2006, Ch. 538, Sec. 634. Effective January 1, 2007.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 7 - Disposition of Proceeds › Section 45901.

45901. All fees, interest, and penalties imposed and all amounts of fee required to be paid to the state pursuant to Section 45051 shall be paid to the board in the form of remittances payable to the State Board of Equalization of the State of California. The board shall transmit the payments in the following manner:
(a) The payments from the fees paid pursuant to paragraph (1) of subdivision (b) of Section 48000 of the Public Resources Code and related interest and penalties shall be transmitted to the Treasurer for deposit in the Integrated Waste Management Account in the Integrated Waste Management Fund.
(b) The payments from the fees paid pursuant to paragraph (2) of subdivision (b) of Section 48000 of the Public Resources Code and related interest and penalties shall be transmitted to the State Solid Waste Postclosure and Corrective Action Trust Fund.
(Amended by Stats. 2009, Ch. 318, Sec. 5. (AB 274) Effective January 1, 2010.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 8 - Violations › Section 45951.

45951. Any person who refuses to furnish any return or report required to be made, or who refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor and subject to a fine not to exceed five hundred dollars ($500) for each offense.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 8 - Violations › Section 45952.

45952. Any person who knowingly or willfully files a false return or report with the board, and any person who refuses to permit the board or any of its representatives to make any inspection or examination for which provision is made in this part, or who fails to keep any records as prescribed by the board, or who fails to preserve the records for the inspection of the board for such time as the board deems necessary, or who alters, cancels, or obliterates entries in the records for the purpose of falsifying the records is guilty of a misdemeanor and shall be punished by a fine of not less than one hundred dollars ($100) or more than one thousand dollars ($1,000), by imprisonment in the county jail for not less than one month or more than six months, or by both.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 8 - Violations › Section 45953.

45953. Any person who willfully evades or attempts in any manner to evade or defeat the payment of the fee imposed by this part is guilty of a felony.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 8 - Violations › Section 45954.

45954. Every person convicted for a violation of any provision of this part for which another penalty or punishment is not specifically provided for in this part is guilty of a misdemeanor and shall be punished by a fine of not more than five hundred dollars ($500), by imprisonment in the county jail for not more than six months, or by both.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 8 - Violations › Section 45955.

45955. Every person convicted of a felony for a violation of any provision of this part for which another punishment is not specifically provided for in this part shall be punished by a fine of not more than five thousand dollars ($5,000), by imprisonment pursuant to subdivision (h) of Section 1170 of the Penal Code, or by both that fine and imprisonment.
(Amended by Stats. 2011, Ch. 15, Sec. 586. (AB 109) Effective April 4, 2011. Operative October 1, 2011, by Sec. 636 of Ch. 15, as amended by Stats. 2011, Ch. 39, Sec. 68.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 8 - Violations › Section 45956.

45956. Any prosecution for violation of any provision of this part shall be instituted within three years after the commission of the offense.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 9 - Disclosure of Information › Section 45981.

45981. (a) The board shall provide any information obtained under this part to the Department of Resources Recycling and Recovery.
(b) The Department of Resources Recycling and Recovery and the board may utilize any information obtained pursuant to this part to develop data on the generation or disposal of solid waste within the state. Notwithstanding any other provision of this chapter, the Department of Resources Recycling and Recovery may make waste generation and disposal data available to the public.
(Amended by Stats. 2010, Ch. 654, Sec. 26. (SB 1494) Effective January 1, 2011.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 9 - Disclosure of Information › Section 45982.

45982. Neither the Department of Resources Recycling and Recovery, nor any person having an administrative duty under Part 9 (commencing with Section 15600) of Division 3 of Title 2 of the Government Code shall disclose the business affairs, operations, or any other proprietary information pertaining to a fee payer, except a fee payer which is a public agency, which was submitted to the board in a report or return required by this part, or permit any report or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person not expressly authorized by Section 45981 or this section. However, the Governor may, by general or special order, authorize examination of the records maintained by the board under this part by other state officers, by officers of another state, by the federal government if a reciprocal arrangement exists, or by any other person. The information so obtained pursuant to the order of the Governor shall not be made public except to the extent and in the manner that the order may authorize that it be made public.
(Amended by Stats. 2010, Ch. 654, Sec. 27. (SB 1494) Effective January 1, 2011.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 9 - Disclosure of Information › Section 45983.

45983. Notwithstanding Section 45982, the successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, may be given information regarding the determination of any unpaid fee or the amount of fees, interest, or penalties required to be collected or assessed.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 9 - Disclosure of Information › Section 45984.

45984. Nothing in this chapter limits or increases public access to information on any aspect of solid waste generation or disposal collected pursuant to other state or local laws, regulations, or ordinances.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 1 - General Provisions and Definitions › Section 46001.

46001. This part shall be known and may be cited as the Oil Spill Response, Prevention, and Administration Fees Law.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 1 - General Provisions and Definitions › Section 46001.5.

46001.5. (a) The California Department of Tax and Fee Administration may adopt regulations relating to the administration and enforcement of this part pursuant to the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code).
(b) An emergency regulation adopted pursuant to amendments made to this part by Senate Bill 861 of the 2013–14 Regular Session or by Assembly Bill 148 of the 2021–22 Regular Session shall be deemed an emergency and necessary to avoid serious harm to the public peace, health, safety, or general welfare for the purposes of Sections 11346.1 and 11349.6 of the Government Code, and the California Department of Tax and Fee Administration is hereby exempt from the requirement that it describe facts showing the need for immediate action and from review by the Office of Administrative Law.
(Amended by Stats. 2021, Ch. 115, Sec. 83. (AB 148) Effective July 22, 2021.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 1 - General Provisions and Definitions › Section 46002.

46002. The collection and administration of the fees referred to in Sections 46051 and 46052 shall be governed by the definitions contained in Chapter 7.4 (commencing with Section 8670.1) of Division 1 of Title 2 of the Government Code and this part.
(Amended by Stats. 2014, Ch. 35, Sec. 158. (SB 861) Effective June 20, 2014.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 1 - General Provisions and Definitions › Section 46003.

46003. Except where the context otherwise requires, the definitions contained in this chapter govern the construction of this part.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 1 - General Provisions and Definitions › Section 46004.

46004. 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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 1 - General Provisions and Definitions › Section 46005.

46005. Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but all procedures taken shall conform to the provisions on this part as far as possible.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 1 - General Provisions and Definitions › Section 46006.

46006. “Administrator” means the person appointed by the Governor pursuant to Section 8670.4 of the Government Code to implement the Lempert-Keene-Seastrand Oil Spill Prevention and Response Act (Chapter 7.4 (commencing with Section 8670.1) of Division 1 of Title 2 of the Government Code).
(Amended by Stats. 2014, Ch. 35, Sec. 159. (SB 861) Effective June 20, 2014.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 1 - General Provisions and Definitions › Section 46007.

46007. “Barge” means a vessel carrying oil, petroleum products, or renewable fuel in commercial quantities as cargo but are not equipped with a means of self-propulsion.
(Amended by Stats. 2021, Ch. 115, Sec. 84. (AB 148) Effective July 22, 2021.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 1 - General Provisions and Definitions › Section 46008.

46008. “Barrel” means 42 gallons of crude oil, petroleum products, or renewable fuel.
(Amended by Stats. 2021, Ch. 115, Sec. 85. (AB 148) Effective July 22, 2021.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 1 - General Provisions and Definitions › Section 46009.

46009. “Board” means the State Board of Equalization.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 1 - General Provisions and Definitions › Section 46010.

46010. “Crude oil” means petroleum in an unrefined or natural state, including condensate and natural gasoline, and including substances that enhance, cut, thin, or reduce viscosity.
(Amended by Stats. 2014, Ch. 35, Sec. 162. (SB 861) Effective June 20, 2014.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 1 - General Provisions and Definitions › Section 46011.

46011. (a) “Facility” means any of the following located in state waters or located where an oil spill may impact state waters:
(1) A building, structure, installation, or equipment used in oil exploration, oil well drilling operations, oil production, oil refining, oil storage, oil gathering, oil processing, oil transfer, oil distribution, or oil transportation.
(2) A marine terminal.
(3) A pipeline that transports oil.
(4) A railroad that transports oil as cargo.
(5) A drill ship, semisubmersible drilling platform, jack-up type drilling rig, or any other floating or temporary drilling platform.
(6) A renewable fuel production facility.
(7) A renewable fuel receiving facility.
(b) “Facility” does not include any of the following:
(1) A vessel, except a vessel located and used for any purpose described in paragraph (5) of subdivision (a).
(2) An owner or operator subject to Chapter 6.67 (commencing with Section 25270) of or Chapter 6.75 (commencing with Section 25299.10) of Division 20 of the Health and Safety Code.
(3) Operations on a farm, nursery, logging site, or construction site that are either of the following:
(A) Do not exceed 20,000 gallons in a single storage tank.
(B) Have a useable tank storage capacity not exceeding 75,000 gallons.
(4) A small craft refueling dock.
(Amended by Stats. 2021, Ch. 115, Sec. 86. (AB 148) Effective July 22, 2021.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 1 - General Provisions and Definitions › Section 46012.

46012. “Designated amount” means an amount equal to one hundred nine million seven hundred fifty thousand dollars ($109,750,000), subject to the following:
(a) Fifty-four million eight hundred seventy-five thousand dollars ($54,875,000) shall be retained in the Oil Spill Response Trust Fund as cash.
(b) Fifty-four million eight hundred seventy-five thousand dollars ($54,875,000) shall be accessible in the Oil Spill Response Trust Fund in the form of financial security obtained by the Treasurer.
(Amended by Stats. 1996, Ch. 362, Sec. 14. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 1 - General Provisions and Definitions › Section 46013.

46013. “Feepayer” means any person liable for the payment of a fee imposed by either Section 8670.40 or 8670.48 of the Government Code.
(Amended by Stats. 2014, Ch. 35, Sec. 165. (SB 861) Effective June 20, 2014.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 1 - General Provisions and Definitions › Section 46017.

46017. “Marine terminal” means any facility used for transferring crude oil, petroleum products, or renewable fuel to or from tankers or barges. For purposes of this part, a marine terminal includes all piping not integrally connected to a tank facility as defined in subdivision (n) of Section 25270.2 of the Health and Safety Code.
(Amended by Stats. 2021, Ch. 115, Sec. 87. (AB 148) Effective July 22, 2021.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 1 - General Provisions and Definitions › Section 46020.

46020. “Person” means any individual, trust, firm, joint stock company, or corporation, including, but not limited to, a government corporation, partnership, limited liability company, and association. “Person” also includes any city, county, city and county, district, and the state or any department or agency thereof, and the federal government, or any department or agency thereof, to the extent permitted by law.
(Amended by Stats. 1994, Ch. 1200, Sec. 76. Effective September 30, 1994.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 1 - General Provisions and Definitions › Section 46021.

46021. “Petroleum products” means any liquid hydrocarbon at atmospheric temperature and pressure that is the product of the fractionation, distillation, or other refining or processing of crude oil and that is used as, useable as, or may be refined as, a fuel or fuel blendstock, including, but not limited to, gasoline, diesel fuel, aviation fuel, bunker fuel, and renewable fuels containing more than 5 percent of petroleum products.
(Amended by Stats. 2021, Ch. 115, Sec. 88. (AB 148) Effective July 22, 2021.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 1 - General Provisions and Definitions › Section 46022.

46022. “Pipeline” means any pipeline used at any time to transport crude oil or petroleum products.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 1 - General Provisions and Definitions › Section 46023.

46023. “Refinery” means a facility that refines crude oil, including condensate and natural gasoline, into petroleum products, lubricating oils, coke, or asphalt, and that may blend nonpetroleum products with the refined products either in the refinery or as the petroleum products are shipped from the refinery or from adjacent storage facilities.
(Amended by Stats. 2021, Ch. 115, Sec. 89. (AB 148) Effective July 22, 2021.)