California Administrative Code

Forms for newspaper publication or posted notice by the tax collector of intent to sell tax deeded property at public auction or sealed bid sale (6245.23a or 6245.23b).

The number shown parenthetically at the end of each Section refers to the section in “Reference Manual, County Tax Collectors and Redemption Officers,” issued by the State Controller, where that form is illustrated.

Deed from tax collector to the purchaser upon receipt of full purchase price at completion of sale. (6273.1)

(Div. 1, Part 6, Chapter 8, Revenue and Taxation Code.) The tax collector, upon receipt of the authorization from the State Controller, shall publish this notice when the tax deeded property is being purchased by the State, a city, taxing agency, revenue district, or redevelopmen…

(Div. 1, Part 6, Chapter 8, Revenue And Taxation Code). This form will be used by the tax collector, upon receipt of authorization from the State Controller, when the county purchases property from the State. (6341.2b)

A newspaper notice, published on or before June 8, drawing attention of tax collector's intent to sell real property to the State, the taxes, of which, remain unpaid. This notice should immediately precede the “Notice of Intent to Deed.” (2131)

This form is used when a person has been collecting rental subsequent to the deed to the State. Settlement can be in full, or in installments if the amount is too large to be met in one payment. (11612.2b)

Explains parcel numbering system used by counties; or, in lieu of that, the list of abbreviations. (2242.4)

Notice appearing in newspapers when list is divided and distributed to more than one newspaper in the county. (2253.1)

This notice is mailed to the last assessee of the property. It is sent by registered or certified mail. (2260)

(a) In general, property subject to the California Estate Tax includes any real or personal property, and any rights or interest therein or income therefrom, the receipt of or succession to which may be taxed under the California Estate Tax and under the Constitutions of this Sta…

(a) “Domicile” is the one location with which for legal purposes a person is considered to have the most settled and permanent connection, the place where he intends to remain, and to which, whenever he is absent, he has the intention of returning, but which the law may also assi…

(a) Evidence of a person's intent as to domicile at the time of death shall include: (1) The state in which the decedent had, at the time of his death, his principal place of business or employment; (2) Oral declarations made by the decedent (greater weight is given to the decede…

An extension of time in which to file the return does not operate as an extension of time in which to make payment.

A “federal estate tax return” includes, but is not limited to, any notice or filing required under federal law, any notice or filing which indicates a tax due, which indicates any change in a tax due, or which could affect the determination of tax due the federal government under…

(a) The taxpayer has the burden of proving reasonable cause. (b) The taxpayer shall set forth any claim of reasonable cause for a delinquent filing an affidavit or declaration under penalty of perjury.

(a) A reasonable accommodation is an exception, change, or adjustment in rules, policies, practices, or services when such an accommodation may be necessary to afford an individual with a disability an equal opportunity to use and enjoy a dwelling unit and public and common use a…

(a) The personal representative is liable for the payment of the tax to the extent of assets subject to his or her control. There may be more than one personal representative. For example, the executor of an estate for payment of the tax rising from assets subject to his or her c…

Payment of the tax may be in legal tender of the United States, or by negotiable check, draft, or money order to the State Treasurer. The acceptance by the Controller of a check, draft, or money order in U.S. currency constitutes a payment of the tax for which it was given as of …

(a) Before a holder can utilize electronic funds transfer, the holder must register with the State Controller's Office by completing an “Authorization Agreement for Electronic Funds Transfer” (Form SCO EFT-1 (01/11)), and provide the required account information to the State Cont…

Requirements contained in this Subchapter are minimum. A city may expand the summary, restate or list additional information as it may deem necessary or desirable.

The assessed valuation of property subject to local taxation for the year under review shall be displayed as follows: Secured State Assessed Locally Assessed Unsecured Total

To prescribe a uniform system of audit and recordkeeping procedures for claims presented to the Controller by legislative committees for payment of properly made expenditures.

(a) All written contracts should be filed with the State Controller after execution. (b) All accounting records, contracts and leases, claim schedules with supporting documentation, and purchase orders shall have a retention schedule of five years from end of the fiscal year in w…

The term “charges” means any type of charge deducted by a holder (“holder” as defined in subdivision (e) of Code of Civil Procedure Section 1501) from property subject to the Unclaimed Property Law, including, but not limited to, service charges, handling charges, and administrat…

The term “property” means any property that is reportable to the State Controller under the Unclaimed Property Law, or would be reportable if charges had not been deducted therefrom.

The term “inactivity” means non-occurrence of any of the events or acts described in Code of Civil Procedure Section 1513(a)(1)(A)(i-iii) or (a)(2)(A)(i-iii). A period of inactivity cannot be terminated by the unilateral act of the holder.

The term “deducted” is synonymous with the terms “excluded” and “withheld.”

Holders remitting $2,000.00 or more of unclaimed property in any form other than electronic funds transfer shall be assessed a 2% penalty of the amount of the payment. A holder seeking relief from the penalty must file a written “Declaration Under Penalty of Perjury” statement es…

If charges are deducted from property, a holder shall include or attach as part of the report filed pursuant to Code of Civil Procedure Section 1530: (a) The citation of the statute or a copy of the form of contract authorizing such charges. (b) The value or amount of each item o…

Charges may not be deducted from property pursuant to a contract or statute if the holder would not have deducted such charges in the event the property had been claimed by the owner prior to being reported or remitted to the State Controller.

A contract or statute shall not be considered as authorizing discontinuance of payment of interest or dividends if such payment would not have been discontinued, or would otherwise have accrued to the benefit of the owner, in the event the property had been claimed by the owner p…

(a) The holder of unclaimed property has the burden of proving reasonable cause. (b) The holder of unclaimed property shall set forth any claim of reasonable cause for a delinquent reporting, payment or delivery in an affidavit or declaration under penalty of perjury.

On written request, a holder who does not have property which is reportable under the law shall report that fact.

Any person or holder shall retain all records pertaining to property for a period of seven (7) years after such property is reported, or would have been reported except for the deduction of charges, to the State Controller. Such records shall contain the information required by S…

Articles 2, 3 and 4 of Subchapter 8, do not apply to property which is first required to be reported after January 1, 1976.

This article governs the activities of third-party auditors conducting examinations under California's Unclaimed Property Law (California Code of Civil Procedure Sections 1500 et seq.) that are hired by the State Controller's Office, Division of Audits.

The Controller is authorized, at reasonable times and upon reasonable notice, to examine the records of any person if the Controller has reason to believe that the person is a holder who has failed to report property that should have been reported pursuant to Code of Civil Proced…

A third-party auditor shall comply with all terms and conditions specified in any contract between a third-party auditor and the State Controller's Office.

A third-party auditor shall possess sufficient training and experience to adequately perform the unclaimed property examination.

(a) A third-party auditor shall not participate in unclaimed property examinations in which such participation could be construed as a conflict of interest. An example of a conflict of interest would be a third-party auditor entering into an agreement that contains a provision th…

A third-party auditor shall maintain strict confidentiality of any records or documents gathered during the unclaimed property examination. A third-party auditor shall sign a confidentiality agreement that complies with either section 1180.047 or 1180.048 of this Article, to pres…

Unless otherwise indicated, the following definitions and those found in Government Code sections 17510 through 17524 apply to this chapter: (a) “Affected state agency” means a state department or agency that is responsible, in whole or in part, for implementation, enforcement, o…

(a) If a Commission member, as defined by Government Code section 17525, with statutory authority to designate a deputy to represent him or her makes a designation, that designee may continue to serve on the Commission until the designation is revoked by the current Commission me…

(a) In consultation with anyone who expresses an interest in the Commission's process and in accordance with applicable law and these regulations, the executive director shall develop the test claim form, incorrect reduction claim form, mandate redetermination form, and other for…

The executive director may waive a requirement to use any form specified by these regulations.

(a) A majority of the existing membership of the Commission shall constitute a quorum. (b) All actions of the Commission, with the exception of requests to reconsider a prior final decision as provided in section 1187.15, shall require the affirmative vote of at least a majority …

When the county has made a compelling case that basic county services cannot be maintained without a reduction in the level of aid established by Welfare and Institutions Code section 17000.5, the Commission shall make a finding of significant financial distress. In making such a…

A matter is set for hearing when Commission staff issues its draft proposed decision. A written notice of the date, time, and place of hearing shall be issued to all persons on the mailing list as described in section 1181.4 of these regulations and shall be posted on the Commiss…

(a) The Commission shall adopt a decision for all matters subject to hearings and decisions under article 7 of these regulations. (b) If a matter is heard before the Commission itself, the Commission may adopt the proposed decision on the same day as the hearing. (c) If a matter …