reglab/statecodes huggingface dataset:
2023 California Code › Public Utilities Code - PUC › DIVISION 19.7 - High-Speed Rail Authority Office of the Inspector General › CHAPTER 2 - The High-Speed Rail Authority Office of Inspector General › Section 187022.

187022. (a) In coordination with the High-Speed Rail Authority, the Inspector General shall be provided with appropriate and adequate office space at the High-Speed Rail Authority’s offices or other facilities as necessary, together with such equipment, office supplies, maintenance services, and communications facilities and services as may be necessary for the operation of the Inspector General’s offices.
(b) For each fiscal year, the Inspector General shall provide the Department of Finance with the office’s proposed budget by September 1 of each year. If the amount of the Inspector General’s proposed budget differs from the amount included in the Governor’s Budget, the Department of Finance shall provide a notification to the chairs and vice chairs of the budget committees of both houses of the Legislature and the Legislative Analyst’s Office identifying the differences and explaining the reasons for the differences. This notification shall be provided no later than January 10 of each year.
(c) The annual salary for the Inspector General shall be equal to that of the Inspector General of the Department of Corrections and Rehabilitation established pursuant to Chapter 8.2 (commencing with Section 6125) of Title 7 of Part 3 of the Penal Code.
(Added by Stats. 2022, Ch. 71, Sec. 10. (SB 198) Effective June 30, 2022.)
2023 California Code › Public Utilities Code - PUC › DIVISION 19.7 - High-Speed Rail Authority Office of the Inspector General › CHAPTER 2 - The High-Speed Rail Authority Office of Inspector General › Section 187024.

187024. Subject to applicable law, the Inspector General shall select, appoint, and employ officers and employees necessary to carry out the functions of the office. In making these selections, the Inspector General shall ensure that those officers and employees have the requisite training and experience to enable the Inspector General to carry out their duties effectively.
(Added by Stats. 2022, Ch. 71, Sec. 10. (SB 198) Effective June 30, 2022.)
2023 California Code › Public Utilities Code - PUC › DIVISION 19.7 - High-Speed Rail Authority Office of the Inspector General › CHAPTER 3 - Responsibilities of the High-Speed Rail Authority Inspector General › Section 187030.

187030. (a) The Inspector General may, under policies developed by the Inspector General, initiate an audit or review on the Inspector General’s own accord regarding oversight related to delivery of the project, and the selection and oversight of contractors related to the project. Following a completed audit or review, the Inspector General may perform a followup audit or review to determine what measures the High-Speed Rail Authority implemented to address the Inspector General’s findings and to assess the effectiveness of those measures. In considering what audits and reviews to perform, the Inspector General may consider input received from the Legislature, the Governor, and the High-Speed Rail Authority.
(b) The duties and responsibilities of the Inspector General shall include, but are not limited to, all of the following:
(1) Commencing with the project update report required pursuant to Section 185033.5 that is due on or before March 1, 2023, to conduct independent fiscal estimates and reviews of the High-Speed Rail Authority’s plans and estimates for project advancement and make findings of the reasonableness of those plans and estimates.
(2) Commencing with the project update report required pursuant to Section 185033.5 that is due on or before March 1, 2023, to monitor progress toward meeting the milestones toward the implementation of the successful completion of the Merced to Bakersfield segment of the project, consistent with subdivision (a).
(3) To conduct audits and investigations relating to delivery of the project.
(4) To identify best practices in the delivery of capital projects and recommend policies to enable the High-Speed Rail Authority to adopt these practices when practicable.
(5) To recommend policies promoting efficiency in the administration of programs and operations as part of any audit findings.
(6) To review the High-Speed Rail Authority process for considering proposed and executed change orders and to make any recommendations to ensure the process is appropriate for determining the merit and reasonableness of change orders.
(7) To review the High-Speed Rail Authority’s contracts and contracting practices to determine whether they are executed consistent with state and federal laws and policies and are conducted in a fair and reasonable manner, providing the state with valued services at reasonable cost.
(8) To review proposed agreements to ensure that they are in the best interest of the state, the High-Speed Rail Authority’s statutory mission, and state priorities.
(c) The Inspector General shall not investigate personnel issues regarding employees of the High-Speed Rail Authority.
(d) Nothing in this division is intended to infringe upon the authority of the High-Speed Rail Authority’s own audits and controls.
(Added by Stats. 2022, Ch. 71, Sec. 10. (SB 198) Effective June 30, 2022.)
2023 California Code › Public Utilities Code - PUC › DIVISION 19.7 - High-Speed Rail Authority Office of the Inspector General › CHAPTER 3 - Responsibilities of the High-Speed Rail Authority Inspector General › Section 187032.

187032. (a) In connection with duties authorized pursuant to this division, the Office of the Inspector General may do any of the following:
(1) Administer oaths.
(2) Certify to all official acts.
(3) Receive and investigate complaints or information from any person concerning the existence of an activity constituting a violation of laws, rules, or regulations, or mismanagement, gross waste of funds, abuse of authority, or a substantial and specific danger to the public health and safety. Once a complaint or information has been received from an employee of the High-Speed Rail Authority:
(A) The Inspector General shall not disclose the identity of the employee without the consent of the employee, unless the Inspector General determines that the disclosure is unavoidable during the course of the investigation or the disclosure is made to an official of the Department of Justice responsible for determining whether a prosecution should be undertaken.
(B) No action constituting a reprisal, or threat of reprisal, for making the complaint or providing the information may be taken by any employee of the High-Speed Rail Authority in a position to take those actions, unless the complaint was made or the information was disclosed with the knowledge that it was false or with willful disregard for its truth or falsity.
(4) Issue subpoenas for the attendance of witnesses and the production of papers, books, accounts, or documents in any medium, or for the making of oral or written sworn statements, in any interview conducted pursuant to duties authorized by this division.
(b) Any subpoena issued under this division extends as process to all parts of the state and may be served by any person authorized to serve process of courts of record or by any person designated for that purpose by the office. The person serving this process may receive compensation as is allowed by the office, not to exceed the fees prescribed by law for similar service.
(Added by Stats. 2022, Ch. 71, Sec. 10. (SB 198) Effective June 30, 2022.)
2023 California Code › Public Utilities Code - PUC › DIVISION 19.7 - High-Speed Rail Authority Office of the Inspector General › CHAPTER 3 - Responsibilities of the High-Speed Rail Authority Inspector General › Section 187034.

187034. Notwithstanding any other law, the Inspector General during regular business hours or at any other time determined necessary by the Inspector General shall have access to and authority to examine and reproduce any and all books, accounts, reports, vouchers, correspondence, files, documents, and other records, and to examine the bank accounts, money, or other property of the High-Speed Rail Authority in connection with duties authorized by this division. Any officer or employee of any agency or entity having these records or property in their possession or under their control shall permit access to, and examination and reproduction thereof consistent with the provisions of this division, upon the request of the Inspector General or the Inspector General’s authorized representative.
(Added by Stats. 2022, Ch. 71, Sec. 10. (SB 198) Effective June 30, 2022.)
2023 California Code › Public Utilities Code - PUC › DIVISION 19.7 - High-Speed Rail Authority Office of the Inspector General › CHAPTER 3 - Responsibilities of the High-Speed Rail Authority Inspector General › Section 187036.

187036. It is a misdemeanor for the Inspector General or any employee or former employee of the Inspector General to divulge or make known in any manner not expressly permitted by law to any person not employed by the Inspector General any particulars of any record, document, or information the disclosure of which is restricted by law from release to the public. This prohibition is also applicable to any person who has been furnished a draft copy of any report for comment or review or any person or business entity that is contracting with or has contracted with the Inspector General and to the employees and former employees of that person or business entity or the employees of any state agency or public entity that has assisted the Inspector General in connection with duties authorized by this division.
(Added by Stats. 2022, Ch. 71, Sec. 10. (SB 198) Effective June 30, 2022.)
2023 California Code › Public Utilities Code - PUC › DIVISION 19.7 - High-Speed Rail Authority Office of the Inspector General › CHAPTER 3 - Responsibilities of the High-Speed Rail Authority Inspector General › Section 187038.

187038. (a) Notwithstanding Section 10231.5 of the Government Code, the Inspector General shall report at least annually to the Legislature and the Governor a summary of its findings, positive and negative, of any reviews, investigations, or audits conducted pursuant to this division, when the High-Speed Rail Authority provides statutorily required documents to the Legislature, and upon request of the Legislature or Governor. The summary shall be posted on the office’s internet website and otherwise made available to the public upon its release to the Legislature and the Governor. The summary shall include, but not be limited to, significant problems discovered by the office, and whether previous recommendations the office has made have been implemented.
(b) Notwithstanding Section 10231.5 of the Government Code, the Inspector General shall report annually to the Legislature and the Governor on findings related to the High-Speed Rail Authority’s planning and delivery of the project. This report shall include updates on the High-Speed Rail Authority’s efforts to remedy any identified findings, and whether any identified findings have been addressed.
(c) The Inspector General shall maintain a list of identified findings, and the status of the High-Speed Rail Authority’s efforts to address them, and shall post that list on the office’s internet website.
(d) Reports to be submitted to the Legislature pursuant to subdivisions (a) and (b) shall be submitted in compliance with Section 9795 of the Government Code.
(Added by Stats. 2022, Ch. 71, Sec. 10. (SB 198) Effective June 30, 2022.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 1 - General Provisions, Findings, and Definitions › Section 240000.

240000. The division shall be known and may be cited as the Riverside County Transportation Sales Tax Act.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 1 - General Provisions, Findings, and Definitions › Section 240001.

240001. The Legislature hereby finds and declares all of the following:
(a) Recognizing the scarcity of resources available for all transportation development, alternative methods of financing provided in this division are needed to finance the cost of constructing, developing, acquiring, and maintaining and providing highways, streets, roads, and public transportation services in the County of Riverside and these methods will increase economic opportunities, contribute to economic development, be in the public interest and serve a public purpose, and promote the health, safety, and welfare of the citizens within the County of Riverside.
(b) It is the intent of the Legislature, in enacting this division, that the County of Riverside continue to receive its equitable share of funds under the state transportation improvement program and that incentives be provided to reward rather than to penalize counties that adopt local sales tax measures.
(c) It is in the public interest to allow the voters of Riverside County to adopt a specific revenue source and to authorize new duties for the Riverside County Transportation Commission so that local decisions can be implemented in a timely manner to provide improvements to the transportation system.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 1 - General Provisions, Findings, and Definitions › Section 240002.

240002. “Bonds” means indebtedness and securities of any kind or class, including bonds, notes, bond anticipation notes, and commercial paper.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 1 - General Provisions, Findings, and Definitions › Section 240003.

240003. “Commission” means the Riverside County Transportation Commission created pursuant to Section 130054.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 2 - Administration › Section 240100.

240100. The commission shall expend only that amount of the funds generated pursuant to this division for staff support, audit, administrative expenses, and contract services that are necessary and reasonable to carry out its responsibilities pursuant to this division. The commission shall not expend more than 1 percent of the funds received from the transactions and use tax levied pursuant to Chapter 4 (commencing with Section 240300) for the salaries and benefits for the commission’s staff.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 2 - Administration › Section 240101.

240101. The commission shall do all of the following with respect to the revenues derived from the transactions and use tax levied pursuant to Chapter 4 (commencing with Section 240300):
(a) Adopt an annual budget.
(b) Cause a postaudit of the financial transactions and records of the commission and of all revenues expended pursuant to this division to be made at least annually by a certified public accountant.
(c) Do any and all things necessary to carry out the purposes of this division.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 2 - Administration › Section 240102.

240102. (a) The commission shall publish, pursuant to Section 6061 of the Government Code, notice of the time and place of the public hearing for the adoption of the annual budget not later than 15 days prior to the date of the hearing.
(b) The proposed annual budget shall be available for public inspection at least 15 days prior to the hearing.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 2 - Administration › Section 240103.

240103. The commission may approve a transaction and use tax ordinance and ballot proposition and call an election in accordance with Chapter 4 (commencing with Section 240300).
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 3 - Powers and Functions › Section 240200.

240200. The commission may sue and be sued, except as otherwise provided by law, in all actions and proceedings, in all courts and tribunals of competent jurisdiction.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 3 - Powers and Functions › Section 240201.

240201. All claims for money or damages against the commission are governed by Division 3.6 (commencing with Section 810) of Title 1 of the Government Code except as provided therein, or by other statutes or regulations expressly applicable thereto.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 3 - Powers and Functions › Section 240202.

240202. The commission may make contracts and enter into stipulations of any nature whatsoever, including, but not limited to, contracts and stipulations to indemnify and hold harmless, to employ labor, and to do all acts necessary and convenient for the full exercise of the powers granted in this division.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 3 - Powers and Functions › Section 240203.

240203. The commission may contract with any department or agency of the United States of America, with any public agency, including, but not limited to, the Department of Transportation, any transit development board, county, or city, or with any person upon any terms and conditions that the commission finds is in its best interest.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 4 - Transactions and Use Tax › Section 240300.

240300. The Legislature, by the enactment of this chapter, intends the additional funds provided government agencies by this chapter to supplement existing local revenues being used for transportation purposes. The government agencies shall maintain their existing commitment of local funds for street, highway, and public transit purposes pursuant to an ordinance adopted by the commission to enforce this section.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 4 - Transactions and Use Tax › Section 240301.

240301. The commission may levy a retail transactions and use tax applicable in the incorporated and unincorporated territory of the county in accordance with this chapter and Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code. The ordinance shall only become effective if adopted by a two-thirds vote of the commission and subsequently approved by two-thirds of the electors voting on the measure at a special election called for the purpose by the board of supervisors or at any regular election. The commission shall specify in the ordinance that not more than 1 percent of the annual net amount of revenues raised by the tax may be used to fund the salaries and benefits of the staff of the commission in administering the programs funded from that tax. The ordinance shall take effect at the close of the polls on the day of election at which the proposition is adopted. The initial collection of the transactions and use tax shall take place in accordance with Section 240304.
If the voters do not approve the ordinance, the board of supervisors may, at any time thereafter, submit the same, or a different, measure, if adopted by a two-thirds vote of the commission, to the voters in accordance with this division.
(Amended by Stats. 2007, Ch. 343, Sec. 28.10. Effective January 1, 2008.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 4 - Transactions and Use Tax › Section 240302.

240302. (a) The commission, in the ordinance, shall state the nature of the tax to be imposed, the tax rate or the maximum tax rate, the purposes for which the revenue derived from the tax will be used, and shall set a term during which the tax will be imposed.
(b) The purposes for which the tax revenues may be used may include, but are not limited to, the administration of this division, including legal actions related thereto, the construction, capital acquisition, maintenance, and operation of streets, roads, highways, including state highways, and public transit systems. These purposes include expenditures for the planning, environmental reviews, engineering and design costs, and related right-of-way acquisition.
(c) The ordinance shall contain an expenditure plan which shall include the allocation of revenues for the purposes authorized by this section and shall include, at a minimum, the following provisions:
(1) The proportional distribution of the revenues among various purposes.
(2) The specific projects to be funded under the state highway and freeway portion.
(3) The formula for distribution of the city and county portion, which may be amended by voter approval.
(d) Following adoption of the ordinance by the voters, the expenditure plan may only be amended, if required, by the following process:
(1) Initiation of amendment by the commission, reciting findings of necessity.
(2) Approval by the board of supervisors.
(3) Approval by a majority of the cities constituting a majority of the incorporated population.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 4 - Transactions and Use Tax › Section 240303.

240303. (a) The county shall conduct an election called by the board of supervisors pursuant to Section 240301.
(b) The election shall be called and conducted in the same manner as provided by law for the conduct of elections by a county.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 4 - Transactions and Use Tax › Section 240304.

240304. (a) Any transactions and use tax ordinance adopted pursuant to this chapter shall be operative on the first day of the first calendar quarter commencing more than 120 days after adoption of the ordinance.
(b) Prior to the operative date of the ordinance, the commission shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of the ordinance.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 4 - Transactions and Use Tax › Section 240305.

240305. The revenues from the taxes imposed pursuant to this chapter shall be allocated by the commission for transportation purposes consistent with the adopted regional transportation improvement program and the regional transportation plan.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 4 - Transactions and Use Tax › Section 240306.

240306. (a) The commission, subject to the approval of the voters, may impose a maximum tax rate of 1.5 percent under this division and the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code). The commission shall only levy a tax or multiple taxes at a rate that is a multiple of 0.25 percent, unless a different rate is specifically authorized by statute. Neither this division nor the ordinance shall affect any tax otherwise authorized.
(b) Notwithstanding Section 7251.1 of the Revenue and Taxation Code, the tax rate authorized pursuant to this section shall not be considered for purposes of the combined rate limit established by that section.
(c) The tax rate adopted pursuant to this chapter, unless otherwise prohibited, may be increased by the commission by ordinance adopted in the manner and by the vote stated in Section 240301 and approved by two-thirds of the electors voting on the measure at an election called for that purpose by the commission.
(Amended by Stats. 2023, Ch. 578, Sec. 1. (AB 1385) Effective January 1, 2024.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 4 - Transactions and Use Tax › Section 240307.

240307. Any increase or reduction in the tax rate adopted pursuant to Section 240306 or 240307 shall become effective on the first day of the calendar quarter which commences at least 120 days following the date of the commission’s vote approving the increased or reduced rate.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 4 - Transactions and Use Tax › Section 240308.

240308. (a) If requested to do so by the commission in its resolution calling for an election, the board of supervisors, as part of the ballot proposition to approve the imposition of a retail transactions and use tax, may seek authorization to issue bonds for capital outlay expenditures as may be provided for in the ordinance expenditure plan payable from the proceeds of the tax.
(b) The maximum bonded indebtedness that may be outstanding at any one time shall be an amount equal to the sum of the principal of, and interest on, the bonds, but not to exceed the estimated proceeds of the tax, as determined by the plan. The amount of bonds outstanding at any one time does not include the amount of bonds, refunding bonds, or bond anticipation notes for which funds necessary for the payment thereof have been set aside for that purpose in a trust or escrow account.
(c) The proposition shall set forth each of the following:
(1) The actual percent of the tax.
(2) The duration of the tax if the plan specifies a time limit.
(3) The amount of bonds, if any, payable from the proceeds of the tax.
(4) The commission as the agency imposing the tax.
(5) The appropriations limit of the commission, pursuant to Section 4 of Article XIII B of the California Constitution.
(d) The sample ballot to be mailed to the voters, pursuant to Section 13303 of the Elections Code, shall be the full proposition, as set forth in the ordinance calling the election, and the voter information handbook shall include the entire ordinance expenditure plan.
(Amended by Stats. 2009, Ch. 140, Sec. 170. (AB 1164) Effective January 1, 2010.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 4 - Transactions and Use Tax › Section 240309.

240309. (a) The bonds authorized by the voters concurrently with the approval of the retail transactions and use tax may be issued at any time by the commission and shall be payable from the proceeds of the tax. The bonds shall be referred to as “limited tax bonds.”
The bonds may be secured by a pledge of revenues from the proceeds of the tax.
(b) The pledge of the tax to the limited tax bonds authorized under this chapter shall have priority over the use of any of the tax for “pay-as-you-go” financing, except to the extent that that priority is expressly restricted in the resolution authorizing the issuance of the bonds.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 4 - Transactions and Use Tax › Section 240310.

240310. Limited tax bonds shall be issued pursuant to a resolution adopted at any time by a two-thirds vote of the commission. Each resolution shall provide for the issuance of bonds in the amounts as may be necessary, until the full amount of bonds authorized have been issued. The full amount of bonds may be divided into two or more series and different dates of payment fixed for the bonds of each series. A bond need not mature on its anniversary date.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 4 - Transactions and Use Tax › Section 240311.

240311. (a) A resolution authorizing the issuance of bonds shall state all of the following:
(1) The purposes for which the proposed debt is to be incurred, which may include all costs and estimated costs incidental to, or connected with, the accomplishment of those purposes, including, without limitation, engineering, inspection, legal, fiscal agents, financial consultant and other fees, bond and other reserve funds, working capital, bond interest estimated to accrue during the construction period and for a period not to exceed three years thereafter, and expenses of all proceedings for the authorization, issuance, and sale of the bonds.
(2) The estimated cost of accomplishing those purposes.
(3) The amount of the principal of the indebtedness.
(4) The maximum term the bonds proposed to be issued shall run before maturity, which shall not be beyond the date of termination of the imposition of the retail transactions and use tax.
(5) The maximum rate of interest to be paid, which shall not exceed the maximum allowable by law.
(6) The denomination or denominations of the bonds, which shall not be less than five thousand dollars ($5,000).
(7) The form of the bonds, including, without limitation, registered bonds and coupon bonds, to the extent permitted by federal law, and the form of any coupons to be attached thereto, the registration, conversion, and exchange privileges, if any, pertaining thereto, and the time when all of, or any part of, the principal becomes due and payable.
(b) The resolution may also contain any other matters authorized by this chapter or any other law.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 4 - Transactions and Use Tax › Section 240312.

240312. The bonds shall bear interest at a rate or rates not exceeding the maximum allowable by law, payable at intervals determined by the commission, except that the first interest payable on the bonds, or any series thereof, may be for any period not exceeding one year, as determined by the commission.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 4 - Transactions and Use Tax › Section 240313.

240313. In the resolution authorizing the issuance of the bonds, the commission may also provide for the call and redemption of the bonds prior to maturity at the times and prices and upon other terms as specified. However, no bond is subject to call or redemption prior to maturity, unless it contains a recital to that effect or unless a statement to that effect is printed.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 4 - Transactions and Use Tax › Section 240314.

240314. The principal of, and interest on, the bonds shall be payable in lawful money of the United States at the office of the treasurer of the commission, or at other places as may be designated, or at both the office and other places at the option of the holders of the bonds.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 4 - Transactions and Use Tax › Section 240315.

240315. The bonds, or each series thereof, shall be dated and numbered consecutively and shall be signed by the chairperson or vice chairperson of the commission and the auditor-controller of the commission, and the official seal, if any, of the commission shall be attached.
The interest coupons of the bonds shall be signed by the auditor-controller of the commission. All of the signatures and seal may be printed, lithographed, or mechanically reproduced.
If any officer whose signature appears on the bonds or coupons ceases to be that officer before the delivery of the bonds, the officer’s signature is as effective as if the officer had remained in office.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 4 - Transactions and Use Tax › Section 240316.

240316. The bonds may be sold as the commission determines by resolution, and the bonds may be sold at a price below par, whether by negotiated or public sale.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 4 - Transactions and Use Tax › Section 240317.

240317. Delivery of any bonds may be made at any place either inside or outside the state, and the purchase price may be received in cash or bank credits.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 4 - Transactions and Use Tax › Section 240318.

240318. All accrued interest and premiums received on the sale of the bonds shall be placed in the fund to be used for the payment of the principal of, and interest on, the bonds, and the remainder of the proceeds of the bonds shall be placed in the treasury of the commission and applied to secure the bonds or for the purposes for which the debt was incurred. However, when the purposes have been accomplished, any money remaining shall be either (a) transferred to the fund to be used for the payment of principal of, and interest on, the bonds or (b) placed in a fund to be used for the purchase of the outstanding bonds in the open market at prices and in the manner, either at public or private sale or otherwise, as determined by the commission. Bonds so purchased shall be canceled immediately.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 4 - Transactions and Use Tax › Section 240319.

240319. (a) The commission may provide for the issuance, sale, or exchange of refunding bonds to redeem or retire any bonds issued by the commission upon the terms, at the times and in the manner which it determines.
(b) Refunding bonds may be issued in a principal amount sufficient to pay all, or any part of, the principal of the outstanding bonds, the premiums, if any, due upon call and redemption thereof prior to maturity, all expenses of the refunding, and either of the following:
(1) The interest upon the refunding bonds from the date of sale thereof to the date of payment of the bonds to be refunded out of the proceeds of the sale of the refunding bonds or to the date upon which the bonds to be refunded will be paid pursuant to call or agreement with the holders of the bonds.
(2) The interest upon the bonds to be refunded from the date of sale of the refunding bonds to the date of payment of the bonds to be refunded or to the date upon which the bonds to be refunded will be paid pursuant to call or agreement with the holder of the bonds.
(c) The provisions of this chapter for the issuance and sale of bonds apply to the issuance and sale of refunding bonds.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 4 - Transactions and Use Tax › Section 240320.

240320. (a) The commission may borrow money in anticipation of the sale of bonds which have been authorized pursuant to this chapter, but which have not been sold or delivered, and may issue negotiable bond anticipation notes therefor and may renew the bond anticipation notes from time to time. However, the maximum maturity of any bond anticipation notes, including the renewals thereof, shall not exceed five years from the date of delivery of the original bond anticipation notes.
(b) The bond anticipation notes, and the interest thereon, may be paid from any money of the commission available therefor, including the revenues from the tax. If not previously otherwise paid, the bond anticipation notes, or any portion thereof, or the interest thereon, shall be paid from the proceeds of the next sale of the bonds of the commission in anticipation of which the notes were issued.
(c) The bond anticipation notes shall not be issued in any amount in excess of the aggregate amount of the bonds which the commission has been authorized to issue, less the amount of any bonds of the authorized issue previously sold, and also less the amount of other bond anticipation notes therefor issued and then outstanding. The bond anticipation notes shall be issued and sold in the same manner as the bonds.
(d) The bond anticipation notes and the resolutions authorizing them may contain any provisions, conditions, or limitations which a resolution of the commission may contain.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 4 - Transactions and Use Tax › Section 240321.

240321. Any bonds issued under this chapter are legal investment for all trust funds; for the funds of insurance companies, commercial and savings banks, and trust companies; and for state school funds; and whenever any money or funds may, by any law now or hereafter enacted, be invested in bonds of cities, counties, school districts, or other districts within the state, that money or those funds may be invested in the bonds issued under this chapter, and whenever bonds of cities, counties, school districts, or other districts within the state may, by any law now or hereafter enacted, be used as security for the performance of any act or the deposit of any public money, the bonds issued under this chapter may be so used. The provisions of this chapter are in addition to all other laws relating to legal investments and shall be controlling as the latest expression of the Legislature with respect thereto.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 4 - Transactions and Use Tax › Section 240322.

240322. Any action or proceeding wherein the validity of the adoption of the retail transactions and use tax ordinance provided for in this chapter or the issuance of any bonds thereunder or any of the proceedings in relation thereto is contested, questioned, or denied, shall be commenced within six months from the date of the election at which the ordinance is approved; otherwise, the bonds and all proceedings in relation thereto, including the adoption and approval of the ordinance, shall be held to be valid and in every respect legal and incontestable.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Public Utilities Code - PUC › DIVISION 25 - RIVERSIDE COUNTY TRANSPORTATION COMMISSION › CHAPTER 4 - Transactions and Use Tax › Section 240323.

240323. The commission has no power to impose any tax other than the transactions and use tax imposed upon approval of the voters in accordance with this division.
(Added by Stats. 1987, Ch. 270, Sec. 2. Effective July 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › GENERAL PROVISIONS › Section 7.

7. Whenever a power is granted to, or a duty imposed on, any person or board by any provision of this code, it may be exercised or performed by any deputy or person authorized by the person or board to whom the power is granted or on whom the duty is imposed, unless it is expressly provided that the power or duty shall be exercised or performed only by the person or board to whom the power is granted or on whom the duty is imposed.
(Amended by Stats. 1943, Ch. 874.)
2023 California Code › Revenue and Taxation Code - RTC › GENERAL PROVISIONS › Section 19.

19. “Person” includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. As used in Division 2 (commencing with Section 6001), “person” shall include, in addition to the items of definition contained in the first sentence, trustee, trustee in bankruptcy, receiver, executor, administrator, or assignee.
(Amended by Stats. 1995, Ch. 679, Sec. 10. Effective October 10, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › GENERAL PROVISIONS › Section 20.

20. (a) Except as otherwise provided in subdivisions (b) and (c), and notwithstanding any other law, “board” means the California Department of Tax and Fee Administration.
(b) Unless the context requires otherwise, as used in this code or any other code, “board,” with respect to an appeal, means the Office of Tax Appeals if the authority to handle appeals has been transferred from the State Board of Equalization to the Office of Tax Appeals pursuant to Part 9.5 (commencing with Section 15670) of Division 3 of Title 2 of the Government Code.
(c) Unless the context requires otherwise, as used in this code or any other code, “board” means the State Board of Equalization where the State Board of Equalization has retained authority pursuant to subdivision (b) or (c) of Section 15600.
(d) This section shall become operative on July 1, 2017.
(Repealed (in Sec. 14) and added by Stats. 2017, Ch. 16, Sec. 15. (AB 102) Effective June 27, 2017. Section operative July 1, 2017, by its own provisions.)
2023 California Code › Revenue and Taxation Code - RTC › GENERAL PROVISIONS › Section 20.5.

20.5. (a) Unless the context requires otherwise, as used in this code or any other code, “board, itself” or “State Board of Equalization meeting as a public body” means the California Department of Tax and Fee Administration for those duties, powers, and responsibilities transferred to the California Department of Tax and Fee Administration pursuant to Section 15570.22 of the Government Code.
(b) Unless the context requires otherwise, as used in this code or any other code, “executive director” or “executive officer of the board” means the director of the California Department of Tax and Fee Administration for those duties, powers, and responsibilities transferred to the California Department of Tax and Fee Administration pursuant to Section 15570.22 of the Government Code.
(Added by Stats. 2017, Ch. 252, Sec. 16. (AB 131) Effective September 16, 2017.)
2023 California Code › Revenue and Taxation Code - RTC › GENERAL PROVISIONS › Section 28.5.

28.5. As used in Division 1 of this code, “partnership” shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where the context or the specific provisions of this division otherwise require.
(Amended by Stats. 1995, Ch. 679, Sec. 11. Effective October 10, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › GENERAL PROVISIONS › Section 31.

31. The Attorney General or an appropriate official of any political subdivision of this State may bring suits in the courts of other states to collect taxes legally due this State or any political subdivision thereof. The officials of other states which extend a like comity to this State are empowered to sue for the collection of such taxes in the courts of this State. A certificate by the Secretary of State under the Great Seal of the State that such officers have authority to collect the tax is conclusive evidence of such authority. This section does not apply to Parts 8 and 9 of Division 2.
(Amended by Stats. 1953, Ch. 569.)
2023 California Code › Revenue and Taxation Code - RTC › GENERAL PROVISIONS › Section 34.

34. Whenever an amount of money paid by a person to the state or any of its agencies includes a sum which can be identified as in fact intended as payment of a locally administered tax which should have been paid directly to a city, city and county, county or district within the state, the state or its agency may pay the amount to the local government entitled thereto and notify the payor of its action. This procedure, however, shall not be followed by the state or any of its agencies unless the governing body of the local government concerned has, by resolution, agreed with respect to such payments that a timely payment received by the state or its agency will be regarded as a timely payment to the local government concerned, and that it will process all claims with respect to such payment in the same manner as though the payment had been made to it in the first instance.
(Added by Stats. 1969, Ch. 2.)
2023 California Code › Revenue and Taxation Code - RTC › GENERAL PROVISIONS › Section 35.

35. Commencing with its January 1, 1985, population base and continuing until the date of certification of the 1990 Federal Census, the population to be used by the Controller and by all other state and county agencies for all purposes of allocation and distribution of grant funds and subventions, including, without limitation, the annual allocation from the Public Library Fund and from the Motor Vehicle License Fee Account in the Transportation Tax Fund, for any general law city located in a county of the 11th class, which city’s population as of January 1, 1985, was 38,925 based upon an estimate validated by the Department of Finance, shall be 38,925, adjusted annually, commencing January 1, 1986, by the percentage of population growth of the State of California as a whole.
(Added by Stats. 1987, Ch. 440, Sec. 1. Effective September 8, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › GENERAL PROVISIONS › Section 36.5.

36.5. (a) Whenever this code requires the tax collector to publish a notice in a newspaper, the tax collector shall also provide notice on the tax collector’s regularly maintained Internet Web site.
(b) Any notice provided on the tax collector’s Internet Web site pursuant to this section shall be available for at least the same amount of time as the notice is required to be published in a newspaper.
(c) The notice required pursuant to subdivision (a) shall be provided using either of the following methods:
(1) By posting a copy of the newspaper containing the notice in a format that is downloaded in PDF format.
(2) By providing a link to the Internet Web site of the newspaper containing the notice.
(d) For purposes of this section, “newspaper” means a newspaper of general circulation.
(Added by Stats. 2017, Ch. 336, Sec. 1. (SB 653) Effective January 1, 2018.)