California Administrative Code

The rules in this subchapter govern assessors when assessing, county boards of equalization and assessment appeals boards when equalizing, and the State Board of Equalization, including all divisions of the property tax department.

Exempt person or agency. The timber yield tax is imposed not only on every timber owner who harvests his or her timber or causes it to be harvested but also on every timber owner of felled or downed timber who acquires title to such felled or downed timber in the state from a per…

(a) General. U. S. Forest Service timber sale contract holders shall report timber volumes harvested as hereinafter provided. (b) Scaled Volume Billings. The Timber Sale Statement of Account (TSSA) is the basis for most U. S. Forest Service billing statements. Timber volumes shal…

(a) General. Every timber owner, timberland owner, timber operator, and person harvesting timber for forest products purposes, shall keep adequate and complete records showing: (1) Contractual or financial agreements relative to the ownership and harvest of timber for forest prod…

A spouse or registered domestic partner claiming relief from liability for the timber yield tax, interest, penalties, and other amounts shall be relieved from such liability where all the requirements set forth in California Code of Regulations, title 18, section 35055 are met.

(a) If during the previous calendar year a racehorse subject to the tax imposed by section 5721 of the Revenue and Taxation Code falls into categories both as an animal used for breeding and as an active racehorse, the use producing the higher tax is controlling. (b) If during th…

When any rule or regulation of the Board fixes the time for the performance of any act by the assessor, county board of equalization, assessment appeals board or other board, officer, or employee of a county or local governmental entity, the time may be extended by the Board or i…

Note: §§ 1100 to 1177, inclusive, issued under the authority of Section 8251, Revenue and Taxation Code.

Note: Reference cited: Section 7701, Revenue and Taxation Code.

Note: 1300 to 1335, inclusive, issued under authority of Section 9251, Revenue and Taxation Code.

Fuel includes any combustible gas or liquid, by whatever name the gas or liquid may be known or sold, of a kind used in an internal combustion engine for the generation of power to propel a motor vehicle on the highways, except fuel that is subject to the tax imposed by the Motor…

Motor vehicle includes every self-propelled vehicle operated or suitable for operation on the highways, including an overweight or oversize vehicle operated on the highway under permit and a vehicle exempt from vehicle registration under the Vehicle Code, except vehicles used exc…

(a) Real Property. Real property in this State belonging to a nonresident transferor is subject to the Inheritance Tax Law. (b) Tangible Personal Property. Tangible personal property permanently in this State belonging to a nonresident transferor is subject to the Inheritance Tax…

Generally, a married woman has the same residence as her husband, even though she is separated from him. The residence of a minor, ordinarily, is that of the father, or of the mother if the father is deceased. Accordingly, if a man has his residence in California, his wife and mi…

The term “resident” means a person whose residence is in the State of California.

(a) General. A taxpayer shall maintain and make available for examination on request by the board or its authorized representatives, records in the manner set forth at California Code of Regulations, Title 18, Section 4901. (b) Specific Applications. In addition to the record kee…

A person may be relieved from the liability for the payment of the use fuel tax, including any penalties and interest added to those use fuel taxes, when that liability resulted from the failure to make a timely return or a payment and such failure was found by the board to be du…

Household furnishings, personal effects, and pets, as defined in section 224 of the Revenue and Taxation Code, owned by any individual but not held or used in connection with a trade, profession, or business or for the production of income are exempt from ad valorem taxation. Hou…

If a transferee under a will, an heir of an intestate or a transferee of an inter vivos transfer subject to inheritance tax makes a voluntary assignment or transfer of the interest sought to be disclaimed without complying with the disclaimer provisions of Chapter 11, Division 1 …

(a) If a taxable transfer is made subject to a contingency or condition upon the occurrence of which the interest of any transferee in the property involved may, in whole or in part, be created, defeated, extended, or abridged, the tax is computed at the highest rate possible upo…

(a) Tenant Dying on or After September 11, 1957. If community property is converted by the spouses into the joint tenancy property of themselves and a third person, and the tenancy is thereafter maintained, upon the death of any one of the tenants on or after September 11, 1957, …

A transfer by will made pursuant to an agreement between the transferee and the decedent is subject to the Inheritance Tax Law to the extent that such agreement is not supported by adequate consideration in money or money's worth received by the decedent. Note: Reference: Section…

An “advancement,” or gift made by an individual during his lifetime to his child or other heir with the intention on the part of the donor that such gift shall represent a part or the whole of that portion of his estate which the child or other heir would inherit upon his death, …

The right of any beneficiary to the balance payable under a refund annuity contract upon the death of the annuitant constitutes a transfer subject to the Inheritance Tax Law. Note: As to the valuation of refund annuities, see Section 13952.10. Note: Reference: Section 13648, Reve…

Excepted from the definition of a general power of appointment is a power not exercisable by the donee of the power except in conjunction with the creator of the power. Transfer of property made subject to such a power is treated as a transfer by the creator of the power, taxabil…

If all the premiums on a policy of insurance issued on the life of a deceased spouse and payable to the surviving spouse have been paid from their community funds, and the decedent retained the legal incidents of ownership in the policy until death, one-half of the proceeds of th…

If the premiums on a policy of insurance issued on the life of a deceased spouse and payable to the surviving spouse have been paid partly from community funds and partly from separate funds, and the decedent had retained the legal incidents of ownership in the policy until death…

If all the premiums on a policy of insurance issued upon the life of a husband or wife and payable to the surviving spouse have been paid from the insured's separate funds, and the insured had retained the legal incidents of ownership in the policy until death, $50,000 of the pro…

An organization will ordinarily be considered to be charitable in character if it is one organized and existing for the principal purpose of promoting the welfare of mankind at large, or of a community, or of some class forming a part of it indefinite as to numbers and individual…

A transfer to or for a conceded and established religious organization for any of its purposes will generally be considered as charitable in nature. Such a transfer may be in the form of a gift for the beautification or maintenance of the organization's place of worship, for the …

The value of each item of property included in any transfer subject to the Inheritance Tax Law is ordinarily the market value of the property on the date of the transferor's death. “Market value,” as a general rule, is the price that a willing buyer would pay to a willing seller …

Commonly within the category of charitable transfers are transfers for the use of widows and orphans, transfers for placing and maintaining free beds in hospitals for deserving sick people in indigent circumstances, transfers to orphan asylums, and transfers to public institution…

Charitable transfers are not limited to those for the benefit of mankind, but may also take form as transfers for the benefit of animals, as, for example, to prevent cruelty to them. Note: Reference: Section 13842, Revenue and Taxation Code.

Any person who claims a charitable exemption must submit such documents or evidence to the State Controller or the inheritance tax referee as may be requested by either of them. Note: Reference: Section 13842, Revenue and Taxation Code.

For the purpose of the Inheritance Tax Law the term “foreign state or country” means any jurisdiction other than one embraced within the United States.

The value of stocks or bonds is, generally, the market value per share or bond on the date of the transferor's death. Note: Reference: Section 13951, Revenue and Taxation Code.

Where the present value of an annuity actually exceeds the amount of the property or fund out of which the annuity is to be paid the present value of the annuity is the amount of the property or fund. This regulation may be illustrated by the following example: EXAMPLE. A bequeat…

(a) Survivor Made No Contribution. If the survivor made no contribution towards the purchase of the contract, the value of a joint and survivorship contract issued by a company regularly engaged in the selling of contracts of that character is, upon the death of the purchaser ann…

(a) Tables A(1) and A(2) showing the present value of an annuity, a life estate and a remainder of $1 per year during the life of a person of a specified age, based on United States Life Tables: 1959-1961, published by the United States Department of Health, Education and Welfare…

(a) In General. In those cases where a decedent made a lifetime gift before January 1, 1977 which is also subject to inheritance tax, a gift tax credit is allowable against the inheritance tax on the lifetime gift (see Revenue and Taxation Code Sections 14071-14077). The gift tax…

If a decedent by will has provided for the compensation of the executor of his will, and the executor does not waive or renounce his claim thereto by a written instrument filed in court, no deduction for the statutory commission under Section 901 of the Probate Court is allowable…

In regard to community property the ordinary commissions and fees allowed the executor or administrator and the attorney for the executor or administrator under Sections 901 and 910 of the Probate Code are computed on the amount subject to administration. Note: Reference: Section…

A deduction is allowable for losses suffered when the net proceeds realized from the sale of decedent's property is less than the appraised value of the property provided the sale was directed by the decedent's will, the sale was necessary in order to raise funds to pay taxes, de…

Included among ordinary expenses of administration and thus allowable as deductions against the market value of property transferred by decedent are the following: (a) The cost of the executor's or administrator's bond for every year it remains in force. The maximum for this item…

The State Controller, or the inheritance or any assistant inheritance tax attorney of the Inheritance Tax Department of the State Controller's office, is authorized to give his consent in writing to a preliminary distribution of property in the estate of any decedent prior to the…

See Section 13411 for other provisions dealing with the taxation of contingencies. Note: Reference: Section 14171, Revenue and Taxation Code.

See Section 13411 for other provisions dealing with the taxation of contingencies. Note: Reference: Section 14191, Revenue and Taxation Code.

In the case of any tax which becomes delinquent and is being paid in installments pursuant to the provisions of Revenue and Taxation Code Section 14105 or Section 14143.5, the delinquent amount shall bear interest at the adjusted rate of interest or at 12 percent per annum, which…

In the case of any tax attributable to a dwelling which becomes delinquent and is being paid in installments pursuant to the provisions of Revenue and Taxation Code Section 14213, the delinquent amount shall bear interest at the rate of 7 percent per annum subject to the followin…

§ 450.16. Change of Business or Corporate Name. [Renumbered] This database is current through 5/1/26 Register 2026, No. 18. Source: https://govt.westlaw.com/calregs/Document/I67CA42735A1E11EC8227000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=Category…