reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 7 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 38602.5.

38602.5. (a) The limitation period specified in Section 38602 shall be suspended during any period of a person’s life that the person is financially disabled.
(b) (1) For purposes of subdivision (a), a person is financially disabled if the person is unable to manage his or her financial affairs by reason of medically determinable physical or mental impairment of the person which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. A person shall not be considered to have an impairment unless proof of the existence thereof is furnished in the form and manner as the board may require.
(2) A person shall not be treated as financially disabled during any period that the person’s spouse or any other person is authorized to act on behalf of the person in financial matters.
(c) This section applies to periods of disability commencing before, on, or after the effective date of the act adding this section, but does not apply to any claim for refund that (without regard to this section) is barred by the operation or rule of law, including res judicata, as of the effective date of the act adding this section.
(Added by Stats. 2000, Ch. 1052, Sec. 39. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 7 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 38603.

38603. Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 7 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 38604.

38604. Failure to file a claim within the time prescribed in this article constitutes a waiver of any demand against the state on account of overpayment.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 7 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 38605.

38605. Within 30 days after disallowing any claim in whole or in part the board shall serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 7 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 38606.

38606. Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month, or fraction thereof, as defined in Section 6591.5, from the last day of the calendar month following the quarterly period for which the overpayment was made; but no refund or credit shall be made of any interest imposed upon the person making the overpayment with respect to the amount being refunded or credited.
The interest shall be paid as follows:
(a) In the case of a refund, to the last day of the calendar month following the date upon which the person making the overpayment, if the person has not already filed a claim, is notified by the department that a claim may be filed or the date upon which the claim is approved by the department, whichever date is the earlier.
(b) In the case of a credit, to the same date as that to which interest is computed on the tax or amount against which the credit is applied.
(Amended by Stats. 2021, Ch. 432, Sec. 38. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 7 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 38607.

38607. (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.
(b) If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 7 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 38611.

38611. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this state or against any officer of the state to prevent or enjoin the collection under this part of any tax or any amount of tax required to be collected.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 7 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 38612.

38612. No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been duly filed pursuant to Article 1 (commencing with Section 38601).
(Amended by Stats. 1987, Ch. 498, Sec. 34.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 7 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 38613.

38613. Within 90 days after the mailing of the notice of the board’s action upon a claim filed pursuant to Article 1 (commencing with Section 38601), the claimant may bring an action against the board on the grounds set forth in the claim in a court of competent jurisdiction in any city or city and county of this state in which the Attorney General has an office for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.
Failure to bring action within the time specified constitutes a waiver of any demand against the state on account of alleged overpayments.
(Amended by Stats. 1987, Ch. 498, Sec. 35.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 7 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 38614.

38614. If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the board of its action on the claim, consider the claim disallowed and bring an action against the board on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 7 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 38615.

38615. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any timber yield tax or timber reserve fund tax due and payable from the plaintiff. The balance of the judgment shall be refunded to the plaintiff.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 7 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 38616.

38616. In any judgment, interest shall be allowed at the modified adjusted rate per month, or fraction thereof, as defined in Section 6591.5, upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the California Department of Tax and Fee Administration.
(Amended by Stats. 2021, Ch. 432, Sec. 39. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 7 - Overpayments and Refunds › ARTICLE 2 - Suit for Refund › Section 38617.

38617. A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 7 - Overpayments and Refunds › ARTICLE 3 - Recovery of Erroneous Refunds › Section 38621.

38621. (a) The Controller may recover any refund or part thereof that is erroneously made and any credit or part thereof that is erroneously allowed in an action brought in a court of competent jurisdiction in the County of Sacramento in the name of the people of the State of California.
(b) As an alternative to subdivision (a), the board may recover any refund or part thereof that is erroneously made and any credit or part thereof that is erroneously allowed pursuant to this part. In recovering any erroneous refunds or credits, the board, in its discretion, may issue a deficiency determination in accordance with Article 2 (commencing with Section 38411) or Article 4 (commencing with Section 38431) of Chapter 5. Except in the case of fraud, the determination shall be made within three years from the date of the Controller’s warrant or date of credit.
(Amended by Stats. 1999, Ch. 929, Sec. 32. Effective January 1, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 7 - Overpayments and Refunds › ARTICLE 3 - Recovery of Erroneous Refunds › Section 38622.

38622. The action shall be tried in the County of Sacramento unless the court with the consent of the Attorney General orders a change of place of trial.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 7 - Overpayments and Refunds › ARTICLE 3 - Recovery of Erroneous Refunds › Section 38623.

38623. The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to the proceedings.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 7 - Overpayments and Refunds › ARTICLE 3 - Recovery of Erroneous Refunds › Section 38624.

38624. (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of tax nor any party related to that person has in any way caused an erroneous refund for which an action for recovery is provided under Section 38621, no interest shall be imposed on the amount of that erroneous refund until 30 days after the date on which the board mails a notice of determination for repayment of the erroneous refund to the person. The act of filing a claim for refund shall not be considered as causing the erroneous refund.
(b) This section shall be operative for any action for recovery under Section 38621 on or after January 1, 2000.
(Added by Stats. 1999, Ch. 929, Sec. 32.5. Effective January 1, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 7 - Overpayments and Refunds › ARTICLE 4 - Cancellations › Section 38631.

38631. If any amount has been illegally determined either by the person filing the return or by the department, the department shall set forth that fact in its records, certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made, and authorize the cancellation of the amount upon the records of the department. Any determination by the department pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days after the effective date of that determination.
(Amended by Stats. 2022, Ch. 474, Sec. 49. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 8 - Administration › Section 38701.

38701. The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the application, administration and enforcement of this part. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 8 - Administration › Section 38702.

38702. The board may employ accountants, auditors, appraisers, investigators, assistants, and clerks necessary for the efficient administration of this part and may designate representatives to conduct hearings, prescribe regulations, or perform any other duties imposed by this part or other laws of this state upon the board.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 8 - Administration › Section 38703.

38703. Every timber owner shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require by rules or regulations.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 8 - Administration › Section 38704.

38704. The board or any person authorized in writing by it may examine the books, papers, records, and timber of any timber owner or timber operator as defined in Section 4526.5 of the Public Resources Code and may investigate the character of the business of the person in order to verify the accuracy of any return made, or, if no return is made by the person, to ascertain and determine the amount required to be paid.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 8 - Administration › Section 38705.

38705. Except as provided in Sections 38402 and 38706, it is unlawful for the board or any person having an administrative duty under this part to make known in any manner whatever the business affairs, operations, or any other information pertaining to any timber owner or any other person required to report to the board or pay a tax pursuant to this part, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any return, or to permit any return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person. However, the Governor may, by general or special order, authorize examination by other state officers, by tax officers of another state, by the federal government, if a reciprocal arrangement exists, or by any other person of the records maintained by the board under this part. 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. 1979, Ch. 387.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 8 - Administration › Section 38706.

38706. Upon written request of the assessor of any county containing timber, the board shall permit the assessor, or any duly authorized deputy or employee of such assessor, to examine any records pertaining to the county of such assessor which are maintained by the board under this part. It is unlawful for the assessor or any other person examining records pursuant to this section to make known in any manner whatever the business affairs, operations or any other information pertaining to any timber owner or any other person required to report to the board or pay a tax pursuant to this part, or the amount or source of income, profits, loans, expenditures, or any particular thereof, set forth or disclosed in any return, except that any appraisal data, including “market data” as defined in Section 408, may be disclosed to any other assessor. Any assessor who unlawfully discloses information of any timber owner or any other person required to report to the board or pay a tax pursuant to this part shall forfeit one thousand dollars ($1,000) to the county, to be recovered on his official bond in an action brought in the name of the people by the Attorney General, when directed to do so by the board.
(Added by Stats. 1979, Ch. 387.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 8 - Administration › Section 38707.

38707. (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 5 of this part, or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly does either of the following, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned no more than one year, or both, together with the costs of prosecution:
(1) Discloses any information furnished to him or her for, or in connection with, the preparation of the return.
(2) Uses that information for any purpose other than to prepare, or assist in preparing, the return.
(b) Subdivision (a) shall not apply to disclosure of information if that disclosure is made pursuant to the person’s consent or pursuant to a subpoena, court order, or other compulsory legal process.
(Added by Stats. 2000, Ch. 1052, Sec. 39.3. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 8 - Administration › Section 38708.

38708. (a) Every taxpayer 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 taxpayer 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 taxpayer 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 denial of 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 which relate to the issues where the staff was unreasonable.
(d) Any proposed award by the board pursuant to this section shall be available as a public record for at least 10 days prior to the effective date of the award.
(e) This section shall be operative for claims filed on or after January 1, 2001.
(Added by Stats. 2000, Ch. 1052, Sec. 39.5. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 9 - Violations and Res Judicata › Section 38801.

38801. Any timber owner or other person who fails or refuses to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor punishable as provided in Section 38803.
(Repealed and added by Stats. 1987, Ch. 498, Sec. 37.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 9 - Violations and Res Judicata › Section 38802.

38802. Any person required to make, render, sign, or verify any report who makes any false or fraudulent return, with intent to defeat or evade the determination required by law to be made of an amount due is guilty of a misdemeanor punishable as provided in Section 38803.
(Repealed and added by Stats. 1987, Ch. 498, Sec. 39.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 9 - Violations and Res Judicata › Section 38803.

38803. Any violation of this part by any person is a misdemeanor. Each offense shall be punished by a fine of not less than one thousand dollars ($1,000) and not more than five thousand dollars ($5,000), or imprisonment not exceeding one year in the county jail, or both the fine and imprisonment.
(Repealed and added by Stats. 1987, Ch. 498, Sec. 41.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 9 - Violations and Res Judicata › Section 38804.

38804. Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 9 - Violations and Res Judicata › Section 38805.

38805. In the determination of any case arising under this part the rule of res judicata is applicable only if the liability involved is for the same quarterly period as was involved in another case previously determined.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 10 - Disposition of Proceeds › Section 38901.

38901. All taxes, interest and penalties imposed and all amounts of tax required to be paid under this part shall be made in remittances to the State Board of Equalization and shall be deposited in the State Treasury as provided in this chapter.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 10 - Disposition of Proceeds › Section 38903.

38903. (a) All taxes, interest, penalties and other amounts paid or collected pursuant to this part on or before July 31, 1983, except taxes paid or collected pursuant to Section 38301, shall be deposited in the Timber Tax Fund, which is hereby created.
(b) On and after August 1, 1983, all taxes, interest, penalties, and other amounts paid or collected pursuant to this part shall be deposited in the Timber Tax Fund.
(Amended by Stats. 1983, Ch. 1281, Sec. 47. Effective September 30, 1983.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 10 - Disposition of Proceeds › Section 38904.

38904. The money in the Timber Tax Fund is appropriated as follows:
(a) To reimburse the General Fund for funds advanced for costs incurred by the board in administration of this part as follows:
(1) Four hundred sixty-seven thousand nine hundred thirty dollars ($467,930) for fiscal years 1975–76 and 1976–77.
(2) Amounts identified and approved in subsequent fiscal years as approved in the Budget Bill. One-half of this amount shall be reimbursed to the General Fund between November 1 and November 10, and the remaining one-half between May 1 and May 10. In the event that not all funds approved in the Budget Bill are actually expended by the board, then in the succeeding fiscal year, the amount to be reimbursed to the General Fund between November 1 and November 10 shall be reduced by an amount equal to the unexpended appropriation of the preceding fiscal year.
(b) To reimburse the General Fund for funds advanced for costs incurred by the State Forester in administration of Section 4582.8 of the Public Resources Code as follows:
(1) Thirteen thousand five hundred dollars ($13,500) for fiscal years 1975–76 and 1976–77.
(2) Amounts identified and approved in subsequent fiscal years as approved in the Budget Bill.
(c) To the Controller to allocate pursuant to Sections 38905 and 38905.1.
(d) To pay refunds authorized by this part of taxes imposed pursuant to Section 38115 and interest, penalties, and other amounts paid or collected pursuant to this part and deposited in the Timber Tax Fund.
(Amended by Stats. 1997, Ch. 940, Sec. 15. Effective January 1, 1998.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 10 - Disposition of Proceeds › Section 38905.1.

38905.1. (a) Commencing with the 1983–84 fiscal year, the Controller shall, pursuant to subdivision (c) of Section 38904, on November 30 and May 31 of each fiscal year, transmit to county treasurers the balance that existed in the Timber Tax Fund on the preceding November 10 or May 10, respectively, in accordance with the following allocation schedule:
(1) For the 1983–84 fiscal year, 50 percent of the balance in Timber Tax Fund shall be transmitted to county treasurers based on the annual yield tax revenue guarantee certified for each county pursuant to subdivision (c) or (e) of Section 27423 of the Government Code. The remaining 50 percent of the balance in the fund shall be transmitted to county treasurers in the same proportion that the balance to be transmitted was generated from each county, as certified by the State Board of Equalization.
(2) For the 1984–85 fiscal year and each fiscal year thereafter, 100 percent of the balance in the fund shall be transmitted to county treasurers in the same proportion that the balance to be transmitted was generated from each county, as certified by the State Board of Equalization.
(b) Upon receipt of funds pursuant to subdivision (a), the county auditor shall within 10 days distribute the funds among the jurisdictions (as defined in Section 95) within the county in the same proportion that each jurisdiction’s minimum revenue guarantee, determined pursuant to Section 27423 of the Government Code, bears to the total of all those amounts for all jurisdictions within the county.
(c) It is the intent of the Legislature that the provisions of subdivision (a) shall provide a final and conclusive disposition of the problem of allocating yield tax revenues among counties entitled to those revenues.
(Amended by Stats. 1996, Ch. 248, Sec. 2. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 10 - Disposition of Proceeds › Section 38908.

38908. Local governmental entities which are allocated funds pursuant to Section 38905 or 38905.1 may expend such funds without restriction.
(Amended by Stats. 1982, Ch. 1058, Sec. 9.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 1 - General Provisions and Definitions › Section 40004.

40004. “Person” includes any individual, firm, cooperative organization, fraternal organization, corporation, limited liability company, estate, trust, business trust, receiver, trustee, syndicate, this state, any county, city and county, municipality, district, public agency or subdivision of this state or any other group or combination acting as a unit.
(Amended by Stats. 1994, Ch. 1200, Sec. 72. Effective September 30, 1994.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 1 - General Provisions and Definitions › Section 40006.

40006. “In this state” means within the exterior limits of the State of Caliornia and includes all territory within those limits owned by or ceded to the United States of America.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 1 - General Provisions and Definitions › Section 40007.

40007. “Sale” or “purchase” mean the furnishing or receiving of electrical energy for a consideration. “Sale” does not include the charging of batteries when the consideration therefor is not computed upon the kilowatt-hours of electrical energy furnished.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 1 - General Provisions and Definitions › Section 40008.

40008. “Consumption” means the utilization or employment of electrical energy. The term does not include the receiving of electrical energy by an electric utility for resale.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 1 - General Provisions and Definitions › Section 40009.

40009. “Consumer” means any person receiving for consumption electrical energy furnished by an electric utility and includes a person receiving electrical energy for redistribution for the use of his tenants.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 1 - General Provisions and Definitions › Section 40010.

40010. “Electric utility” means any person engaged in producing, generating, transmitting, furnishing, distributing or delivering electrical energy for sale without regard to whether the person is subject to regulation or is regulated by the Public Utilities Commission. The term does not include a person who generates electrical energy or redistributes electrical energy solely for his own use or for the use of his tenants and not for sale to others.
When the board determines that it is necessary for the efficient administration of this part, the board may regard any person not primarily engaged in the business of selling electrical energy who purchases electrical energy for distribution to others as a consumer and not as an electric utility.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 2 - The Surcharge › ARTICLE 1 - Imposition of Surcharge › Section 40016.

40016. (a) A surcharge is imposed on the consumption in this state of electrical energy purchased from an electric utility on and after January 1, 2003, at the rate of three-tenths mill ($0.0003) per kilowatt-hour, or at the rate determined pursuant to subdivision (b).
(b) The Energy Commission shall fix the rate at a public meeting in each November for each calendar year starting the following January. Under no circumstances may the rate fixed exceed three-tenths mill ($0.0003) per kilowatt-hour. If the commission fails to fix the rate in any November, the surcharge shall continue at the rate in effect during that November.
(Amended by Stats. 2002, Ch. 1124, Sec. 55. Effective September 30, 2002.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 2 - The Surcharge › ARTICLE 1 - Imposition of Surcharge › Section 40018.

40018. Every person consuming electrical energy in this state purchased from an electric utility, or the United States or an agency thereof, is liable for the surcharge. His liability is not extinguished until the surcharge has been paid to this state, except that payment to an electric utility registered under this part is sufficient to relieve the consumer from further liability for the surcharge.
(Amended by Stats. 1977, Ch. 624.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 2 - The Surcharge › ARTICLE 1 - Imposition of Surcharge › Section 40019.

40019. Every electric utility making sales of electrical energy to consumers in this state shall collect the surcharge from each consumer, other than a consumer that is an electric utility, at the time it collects its billings from the consumer for the electrical energy sold; provided, the duty to collect the surcharge from a consumer shall commence with the beginning of the first regular billing period applicable to that person which starts on or after the operative date of this part.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 2 - The Surcharge › ARTICLE 1 - Imposition of Surcharge › Section 40019.1.

40019.1. Notwithstanding the provisions of Section 40019, an electric utility may collect the surcharge from another electric utility under such terms and conditions as are agreed upon by the electric utilities involved and the board.
(Added by Stats. 1977, Ch. 624.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 2 - The Surcharge › ARTICLE 1 - Imposition of Surcharge › Section 40020.

40020. The surcharge required to be collected by the elecric utility from the consumer shall be added to the charges to the consumer for the electrical energy sold. The amount of the surcharge may be stated separately. If the electric utility does not separately state the amount of the surcharge, the electric utility shall print on the billing a notice to the effect that the charges include energy resources surcharge computed at (applicable rate) mill per kilowatt hour. Until January 1, 1976, such notice need not appear on the billing itself provided that the electric utility notifies each of its customers, no later than at the time it renders a bill for the first regular billing period applicable to that person which starts on or after the operative date of this part, that electical energy charges shall include energy resources surcharge computed at (applicable rate) mill per kilowatt-hour. If the Board of Equalization fixes a new rate in l975, the electric utility shall notify its customers of the new rate at or prior to the time a billing is rendered to the customer subject to the new rate if the electric utility does not separately state the amount of the surcharge or print on the billing notice that the surcharge is included in the charges.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 2 - The Surcharge › ARTICLE 1 - Imposition of Surcharge › Section 40021.

40021. The surcharge required to be collected by the electric utility, and any amount unreturned to the consumer which is not a surcharge but was collected from the consumer as representing a surcharge, constitutes debts owed by the electric utility to this state.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 2 - The Surcharge › ARTICLE 1 - Imposition of Surcharge › Section 40022.

40022. Any amounts collected by an electric utility from a consumer on account of the purchase of electrical energy the consumption of which is subject to the surcharge shall be applied proportionately between the liability of the consumer on account of the purchase of the electrical energy and the liability of the consumer for the surcharge.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 2 - The Surcharge › ARTICLE 1 - Imposition of Surcharge › Section 40023.

40023. An electric utility is relieved from liability to collect the surcharge insofar as the base upon which the surcharge is imposed is represented by accounts which have been found to be worthless and charged off in accordance with generally accepted accounting principles. If the electric utility has previously paid the amount of the surcharge it may, under regulations prescribed by the board, take as a deduction on its return the amount found to be worthless and charged off. If any such accounts are thereafter collected in whole or in part the surcharge so collected shall be paid with the first return filed after such collection.
The board may by regulation promulgate such other rules with respect to uncollected or worthless accounts as it shall deem necessary to the fair and efficient administration of this part.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 2 - The Surcharge › ARTICLE 1 - Imposition of Surcharge › Section 40024.

40024. Notwithstanding any other provision of law to the contrary, persons subject to the jurisdiction of the Public Utilities Commission need not obtain any authorization from the commission to comply with the provisions of this part.
(Amended by Stats. 1977, Ch. 940.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 2 - The Surcharge › ARTICLE 1 - Imposition of Surcharge › Section 40025.

40025. The rate fixed by the board pursuant to subdivision (b) of Section 40016 shall apply with respect to billing periods beginning on or after July 1, 1983.
(Added by Stats. 1982, Ch. 1067, Sec. 7. Operative July 1, 1983, by Sec. 10 of Ch. 1067.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 2 - The Surcharge › ARTICLE 3 - Registration › Section 40035.

40035. Every electric utility selling electrical energy for consumption in this state shall register with the board upon a form prescribed by the board and shall set forth the name under which the utility transacts or intends to transact business and such other information as the board may require.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 2 - The Surcharge › ARTICLE 3 - Registration › Section 40036.

40036. (a) When necessary to ensure compliance with this part, the board may require any person subject to this part to place with it the security that the board determines. Security in the form of cash, insured deposits in banks or savings and loan institutions, or a bond or bonds duly executed by an admitted surety insurer, payable to the state, conditioned upon faithful performance of all of the requirements of this part and expressly providing for the payment of all taxes, penalties, and other obligations of the person arising out of this part, shall be held in trust to be used solely in the manner provided by this section. The amount of security shall be fixed by the board, not to exceed twice the estimated average quarterly liability of persons filing for quarterly periods, determined in the manner that the board deems proper. Security held by the board shall be released after a three-year period in which the person has filed all returns and paid all tax due to the state under this part or any amount of tax required to be collected and paid to the state within the time required.
(b) If, when a person discontinues business, the board holds security pursuant to this section in the form of cash or insured deposits in banks or savings and loan institutions, the security when applied to the account of the taxpayer shall be deemed a payment on any liability of the person to the board on the date the business is discontinued.
(c) This section shall not apply to a taxpayer who either has timely filed all returns and paid all tax due to the state under this part for the three consecutive years prior to the effective date of this section, or has, on or before July 31, 1998, timely filed all returns and paid all tax due to the state under this part since the taxpayer registered with the board pursuant to Section 40035. However, the board may require security from any such taxpayer who fails to remain in compliance with the reporting and payment requirements of this part subsequent to the effective date of this section.
(Added by Stats. 1998, Ch. 649, Sec. 1. Effective January 1, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 3 - Special Provisions and Exemptions › Section 40041.

40041. The consumption of electrical energy which this state is prohibited from taxing under the Constitution of the United States or under the Constitution of this state is exempt from the surcharge.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 3 - Special Provisions and Exemptions › Section 40041.5.

40041.5. In any instances where an exemption is claimed by reason of the provisions of Section 40041, an electric utility or a consumer may request the board to issue a ruling as to the validity of the exemption, accompanying the request with a statement showing the facts and basis for the claim. The board shall issue its ruling within 30 days of receipt of the request. Pending issuance of the ruling, the electric utility shall not be obligated to collect the surcharge from the claimant.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 3 - Special Provisions and Exemptions › Section 40043.

40043. The consumption by an electric utility of purchased electrical energy that is used directly, lost by dissipation or unaccounted for in accordance with generally accepted accounting principles by the electric utility in the process of generation, transmission and distribution of electrical energy is exempt from the surcharge.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 3 - Special Provisions and Exemptions › Section 40044.

40044. When an electric utility purchases electrical energy and pools in its system the energy with electrical energy generated by it, the consumption of electrical energy in this state from the pool by the utility during any quarter shall be deemed to be a consumption of energy generated by it to the extent that the kilowatt-hours of the electrical energy generated by it during the quarter exceeds the kilowatt-hours consumed by the electric utility.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 3 - Special Provisions and Exemptions › Section 40045.

40045. For the purpose of the proper administration of this part it shall be presumed that electrical energy sold by an electric utility in this state to other than an electric utility is consumed by the purchaser in this state until the contrary is established.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 3 - Special Provisions and Exemptions › Section 40046.

40046. The amount of kilowatt-hours of electrical energy determined by or stated on a billing of an electric utility in accordance with its business practices and accounting records to have been sold to a consumer during any calendar quarter or billing period of the electric utility shall be presumed to be correct. The presumption may be rebutted by evidence which establishes that the amount of kilowatt-hours was other than such amount.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 4 - Determination of Surcharge › ARTICLE 1 - Due and Payable Dates › Section 40051.

40051. The surcharges imposed by this part and the amounts thereof required to be collected by electric utilities are due quarterly on or before the last day of the month next succeeding each calendar quarter.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 4 - Determination of Surcharge › ARTICLE 1 - Due and Payable Dates › Section 40052.

40052. Amounts due under Section 40051 for which a billing for the electrical energy is issued by an electric utility to the consumer prior to the close of a calendar quarter are payable when due.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 4 - Determination of Surcharge › ARTICLE 1 - Due and Payable Dates › Section 40053.

40053. Any amounts of the surcharge required to be paid or collected that are not billed in the ordinary course of the billings by an electric utility may be determined by the board against the utility or the consumer, or both, in accordance with the provisions of Article 3 (commencing with Section 40071) or 4 (commencing with Section 40081) of this chapter.
(Added by Stats. 1974, Ch. 911.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 4 - Determination of Surcharge › ARTICLE 2 - Returns and Payments › Section 40061.

40061. On or before the last day of the month following each calendar quarter, a return for the preceding quarterly period shall be filed with the board in the form as prescribed by the board, which may include, but not be limited to, electronic media.
A return shall be filed by every electric utility and by every person purchasing electrical energy, the consumption of which is subject to the surcharge and who has not paid the surcharge billed and required to be collected by an electric utility. The return shall be signed by the person required to file the return or by his or her duly authorized agent. 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. 16. Effective January 1, 2003.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 4 - Determination of Surcharge › ARTICLE 2 - Returns and Payments › Section 40062.

40062. The return filed by an electric utility shall show the number of kilowatt-hours of electrical energy sold to consumers in this state for which billing was first made during that quarter that are due and required to be collected for all such billings. The return shall further show the number of kilowatt-hours of electrical energy purchased by the electric utility during the calendar quarter and the number of kilowatt-hours of electrical energy generated by such electric utility during such period. Such return shall also set forth the number of kilowatt-hours consumed during such period by the electric utility for its own use and consumption and such other information as the board deems necessary for the proper administration of this part.
(Added by Stats. 1974, Ch. 991.)