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California Laws | Revenue and Taxation Code

(d) The board may release or subordinate a lien if the board determines that the release or subordination will facilitate the collection of the tax liability or will be in the best interest of the state and the taxpayer. (26189)

41176. (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an action for damages against the State of California in superior court. (26190)

(b) In any action brought under subdivision (a), upon finding of liability on the part of the State of California, the state shall be liable to the plaintiff in an amount equal to the sum of all of the following: (26191)

(1) Actual and direct monetary damages sustained by the plaintiff as a result of the actions or omissions. (26192)

(2) Reasonable litigation costs, including any of the following: (26193)

(A) Reasonable court costs. (26194)

(B) Prevailing market rates for the kind or quality of services furnished in connection with any of the following: (26195)

(i) The reasonable expenses of expert witnesses in connection with the civil proceeding, except that no expert witness shall be compensated at a rate in excess of the highest rate of compensation for expert witnesses paid by the State of California. (26196)

(ii) The reasonable cost of any study, analysis, engineering report, test, or project that is found by the court to be necessary for the preparation of the party's case. (26197)

(iii) Reasonable fees paid or incurred for the services of attorneys in connection with the civil proceeding, except that those fees shall not be in excess of seventy-five dollars ($75) per hour unless the court determines that an increase in the cost of living or a special factor, such as the limited availability of qualified attorneys for the proceeding, justifies a higher rate. (26198)

(c) In the awarding of damages under subdivision (b), the court shall take into consideration the negligence or omissions, if any, on the part of the plaintiff that contributed to the damages. (26199)

(d) Whenever it appears to the court that the taxpayer's position in the proceeding brought under subdivision (a) is frivolous, the court may impose a penalty against the plaintiff in an amount not to exceed ten thousand dollars ($10,000). A penalty so imposed shall be paid upon notice and demand from the board and shall be collected as a tax imposed under this part. (26200)



43001. This part shall be known and may be cited as the Hazardous Substances Tax Law. (26203)

43002. The collection and administration of the fees and taxes imposed by Chapter 6.5 (commencing with Section 25100) and Chapter 6.8 (commencing with Section 25300), respectively, of Division 20 of the Health and Safety Code, shall be governed by the definitions in those provisions, unless expressly superseded by the definitions contained in this part. (26204)

43002.3. For purposes of the collection of the fees specified in subdivision (a) of Section 25174 and the fee imposed pursuant to Section 25174.1 of the Health and Safety Code, a determination by the Department of Toxic Substances Control that a waste is nonhazardous shall be effective only for wastes disposed of, or submitted for disposal, commencing with the month during which the Department of Toxic Substances Control receives a completed application for that determination. (26205)

43003. Except where the context otherwise requires, the definitions contained in this chapter shall govern the construction of this part. (26206)

43004. The provisions of this part insofar as they are substantially the same as existing provisions of law relating to the same subject matter shall be construed as restatements and continuations and not as new enactments. (26207)

43005. Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but all procedures taken shall conform to the provisions of this part as far as possible. (26208)

43005.5. The penalty provisions of Sections 43155 and 43201 shall not apply to the fees imposed pursuant to Section 25174 of the Health and Safety Code for those disposals which occurred prior to September 25, 1981. (26209)

43006. "Person" means an individual, trust, firm, joint stock company, business concern, corporation, including, but not limited to, a government corporation, partnership, limited liability company, and association. "Person" also includes any city, county, city and county, district, commission, the state or any department, agency, or political subdivision thereof, any interstate body, and the United States and its agencies and instrumentalities to the extent permitted by law. (26210)

43007. "Board" means the State Board of Equalization. (26211)

43008. Any fee administered and collected by the board pursuant to this part is a tax for purposes of this part. (26212)

43008.1. Any surcharge administered and collected by the board pursuant to this part is considered a tax for purposes of this part. (26213)

43009. "In this state" means within the exterior limits of the State of California and includes all territory within those limits owned by or ceded to the United States of America. (26214)

43010. "Department" means the Department of Toxic Substances Control. (26215)

43010.1. Notwithstanding Section 43010, for purposes of the fees administered under Sections 43056 and 43057, "department" means the State Department of Health Services. (26216)

43011. "Director" means the Director of Toxic Substances Control. (26217)

43011.1. Notwithstanding Section 43011, for purposes of the fees administered under Sections 43056 and 43057, "director" means the State Director of Health Services. (26218)

43012. For purposes of this part, "taxpayer" means any person liable for the payment of a fee or a tax specified in subdivision (a) of Section 25174 of the Health and Safety Code or subdivision (e) of Section 25221 of the Health and Safety Code, or imposed by Section 105310 or 25174.1 of the Health and Safety Code. (26219)

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