Research About Meet PRIA

Support Data Sources Privacy Policy Terms of Service Your Privacy Choiceshello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

™

Your Policy Risk Impact Agent

Research

At My Address
Federal Courts
Daily Briefings
Medicare & Social Security
Congressional Bills
Federal Register
Tariffs
Fed Decisions & The Economy
State Tracker
World Watch
U.S. Code
U.S. Constitution

Knowledge

Search Polipedia
Daily Briefings
Calculators
What is Policy Risk?
The Countdown

Company

About PRIA
Support

Get PRIA

Support Data Sources Privacy Policy Terms of Service Your Privacy Choices

hello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA is a trademark of PRIA Technologies, LLC.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

™

Your Policy Risk Impact Agent

California Statutes, Title RTC

California/Statutes

← All California coverage

Title RTC, California Rev. & Tax. Code

419 chapters · 7,339 sections in this title.

All chapters in Title RTC7,339 Ch 3, New Construction1,035 Ch 1, Base Year Values952 Ch 4, Assessment Appeals937 Ch 5, Taxpayer Reporting782 Ch 2, Change in Ownership and Purchase767 Ch 6, Allocation of Property Tax Revenue731 Ch 7, Responsibility of Assessor649 Ch 8, Tax Delinquent Vessels292 Ch 9, Disposition of Proceeds167 Ch 3.5, Change in Ownership and New Construc…148 Ch 10, Rights of Purchaser of Tax-Deeded Pr…86 Ch 13, Gain or Loss on Disposition of Property61 Ch 15, Gain or Loss on Disposition of Property58

952 sections·Filtered byTitle RTC✕Ch 1✕

Rev. & Tax. Code § 4106 Section 4106
0.4K chars
The certificates, with the money, shall be delivered to the tax collector and he or she shall receipt each certificate. One certificate shall be given to the person making payment and one shall remain in the tax collector’s office. Upon request of the assessor or the auditor, an …
Rev. & Tax. Code § 4106.1 Section 4106.1
0.8K chars
With the approval of the board of supervisors the tax collector may establish a procedure for making and preserving a record of individual redemption and installment payments. When such a procedure is established, receipts for redemption and installment payments made by mail shal…
Rev. & Tax. Code § 4107 Section 4107
0.6K chars
Any redemption certificate may be destroyed by the county tax collector if (a) the destruction has been approved by order of the board of supervisors of the county, and (b) a certified, permanent record on a substitute media has been prepared in accordance with Section 26205 of t…
Rev. & Tax. Code § 4108 Section 4108
0.9K chars

Showing 601–650 of 952

Page 13 of 20

← Previous Next →

(a) Not less than once every 12 months and on dates approved by the auditor the tax collector shall account to the auditor for all moneys collected during the preceding month under this part. On the same day he or she shall file with the auditor a statement under oath showing tha…

Rev. & Tax. Code § 4108.5 Section 4108.5

0.4K chars

(a) The records and accounts of the tax collector pursuant to this part shall be audited at least once each three years. (b) This section shall become inoperative on July 1, 1993, and shall remain inoperative until July 1, 1994, on which date this section shall become operative. …

Rev. & Tax. Code § 4109 Section 4109

0.4K chars

The tax collector shall note the fact and date of redemption on the margin of each delinquent roll opposite the description of the property. In the event that part of the property is redeemed, the tax collector shall also note: (a) A description of the parcel redeemed. (b) The va…

Rev. & Tax. Code § 4109.5 Section 4109.5

0.5K chars

If delinquent taxes are paid in installments, the tax collector may stamp or write “See Supplemental Record” on the margin of the delinquent roll, or abstract list. On a supplemental record set up by the tax collector for the purpose, he shall show the name of the person making t…

Rev. & Tax. Code § 4110 Section 4110

0.3K chars

The tax collector shall prepare and set up a convenient and appropriate index record, or other workable system of tax-defaulted property. The record shall be kept regularly posted to reflect the immediate status of all items remaining unpaid on the delinquent rolls or abstract li…

Rev. & Tax. Code § 4112 Section 4112

2.4K chars

(a) When tax-defaulted property subject to the notice recorded under Section 3691.4 is redeemed, the tax collector shall collect all of the following, in addition to the amount required to redeem: (1) A fee to reimburse the county for its actual and reasonable costs incurred in o…

Rev. & Tax. Code § 4113 Section 4113

0.3K chars

Whenever tax-defaulted property is redeemed, the redemptioner or any other person claiming through the redemptioner may bring suit to quiet title to all or any portion of the property and prosecute it to final judgment. (Amended by Stats. 1985, Ch. 316, Sec. 48.)

Rev. & Tax. Code § 4114 Section 4114

1.3K chars

When it can be determined from an inspection of the tax records that the tax collector has erroneously computed the amount necessary to redeem a parcel of property as to which a redemption certificate has been issued, and such error has resulted in an underpayment of the amount r…

Rev. & Tax. Code § 4115 Section 4115

1.4K chars

If payment of the redemption deficiency is not made within 30 days following the mailing of the notice or bill required by Section 4114, the deficiency shall be transferred to the secured roll prepared or being prepared for the assessment year in which such notice or bill is mail…

Rev. & Tax. Code § 4116 Section 4116

0.3K chars

Any redemption deficiency on account of which the notice or bill required by Section 4114 is not mailed within 4 years after the date of the original insufficient payment shall not be collectible and shall, on order of the board of supervisors and with the written consent of the …

Rev. & Tax. Code § 43001 Section 43001

0.1K chars

This part shall be known and may be cited as the Hazardous Substances Tax Law. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)

Rev. & Tax. Code § 43002 Section 43002

0.5K chars

The collection and administration of the fees and taxes imposed by Chapter 6.5 (commencing with Section 25100) of Division 20 of, and Part 2 (commencing with Section 78000) of Division 45 of, the Health and Safety Code, respectively, shall be governed by the definitions in those …

Rev. & Tax. Code § 43002.3 Section 43002.3

0.8K chars

(a) For purposes of the collection of the fees specified in subdivision (a) of Section 25174 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 generated and handled commenci…

Rev. & Tax. Code § 43003 Section 43003

0.2K chars

Except where the context otherwise requires, the definitions contained in this chapter shall govern the construction of this part. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)

Rev. & Tax. Code § 43004 Section 43004

0.3K chars

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. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25,…

Rev. & Tax. Code § 43005 Section 43005

0.3K chars

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. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)

Rev. & Tax. Code § 43006 Section 43006

0.5K chars

“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, com…

Rev. & Tax. Code § 43007 Section 43007

0.2K chars

“Board” means the California Department of Tax and Fee Administration. (Amended by Stats. 2024, Ch. 499, Sec. 77. (SB 1528) Effective January 1, 2025.)

Rev. & Tax. Code § 43008 Section 43008

0.2K chars

Any fee administered and collected by the board pursuant to this part is a tax for purposes of this part. (Amended by Stats. 1986, Ch. 1506, Sec. 15. Effective September 30, 1986.)

Rev. & Tax. Code § 43008.1 Section 43008.1

0.2K chars

Any surcharge administered and collected by the board pursuant to this part is considered a tax for purposes of this part. (Added by Stats. 1990, Ch. 1267, Sec. 15.)

Rev. & Tax. Code § 43009 Section 43009

0.2K chars

“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. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)

Rev. & Tax. Code § 43010 Section 43010

0.1K chars

“Department” means the Department of Toxic Substances Control. (Amended by Stats. 1992, Ch. 852, Sec. 18. Effective September 22, 1992.)

Rev. & Tax. Code § 43010.1 Section 43010.1

0.2K chars

Notwithstanding Section 43010, for purposes of the fees administered under Sections 43056 and 43057, “department” means the State Department of Health Services. (Amended by Stats. 1999, Ch. 941, Sec. 38. Effective January 1, 2000.)

Rev. & Tax. Code § 43011 Section 43011

0.1K chars

“Director” means the Director of Toxic Substances Control. (Amended by Stats. 1992, Ch. 852, Sec. 20. Effective September 22, 1992.)

Rev. & Tax. Code § 43011.1 Section 43011.1

0.2K chars

Notwithstanding Section 43011, for purposes of the fees administered under Sections 43056 and 43057, “director” means the State Director of Health Services. (Amended by Stats. 1999, Ch. 941, Sec. 39. Effective January 1, 2000.)

Rev. & Tax. Code § 43012 Section 43012

0.2K chars

For purposes of this part, “taxpayer” means any person liable for the payment of a fee or tax administered pursuant to this part. (Amended by Stats. 2026, Ch. 62, Sec. 8. (SB 166) Effective July 6, 2026.)

Rev. & Tax. Code § 43013 Section 43013

0.2K chars

For purposes of this part, “feepayer” has the same meaning as taxpayer, as defined in Section 43012. (Added by Stats. 1991, Ch. 1123, Sec. 15. Effective October 14, 1991.)

Rev. & Tax. Code § 45001 Section 45001

0.2K chars

This part shall be known, and may be cited, as the Integrated Waste Management Fee Law. (Amended by Stats. 1993, Ch. 656, Sec. 42. Effective October 1, 1993.)

Rev. & Tax. Code § 45002 Section 45002

0.4K chars

The collection and administration of the fee imposed pursuant to Section 48000 of the Public Resources Code shall be governed by the definitions contained in Chapter 2 (commencing with Section 40100) of Part 1 of Division 30 of the Public Resources Code, unless expressly supersed…

Rev. & Tax. Code § 45003 Section 45003

0.2K chars

Except where the context otherwise requires, the definitions contained in this chapter shall govern the construction of this part. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)

Rev. & Tax. Code § 45004 Section 45004

0.3K chars

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. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September …

Rev. & Tax. Code § 45005 Section 45005

0.3K chars

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 this part as far as possible. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)

Rev. & Tax. Code § 45006 Section 45006

0.4K chars

“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 subdivi…

Rev. & Tax. Code § 45007 Section 45007

0.2K chars

“Board” or “department” means the California Department of Tax and Fee Administration. (Amended by Stats. 2024, Ch. 499, Sec. 88. (SB 1528) Effective January 1, 2025.)

Rev. & Tax. Code § 45008 Section 45008

0.2K chars

“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. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)

Rev. & Tax. Code § 45009 Section 45009

0.2K chars

“Fee payer” means any person who is liable for payment of the fee imposed pursuant to Section 48000 of the Public Resources Code. (Amended by Stats. 1993, Ch. 656, Sec. 44. Effective October 1, 1993.)

Rev. & Tax. Code § 4501 Section 4501

0.1K chars

The definitions in this chapter shall govern the construction of this part. (Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)

Rev. & Tax. Code § 4502 Section 4502

0.3K chars

“Assigned penalties” means, with respect to any taxes and assessments assigned pursuant to a tax certificate, any and all penalties related thereto which are or may be payable pursuant to Sections 2617, 2618, 2704, 2705, 2759, 2760, 2761, 2762, and 4103. (Added by Stats. 1995, Ch…

Rev. & Tax. Code § 4503 Section 4503

0.2K chars

“Delinquency date” means the date on which a delinquency penalty attaches to taxes pursuant to Section 75.52, 2617, 2618, 2704, 2705, 2759, 2760, 2761, or 2762, as applicable. (Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)

Rev. & Tax. Code § 4504 Section 4504

0.2K chars

“Secured roll property” means property that remains on the secured roll after taxes thereon have been declared in default. (Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)

Rev. & Tax. Code § 4505 Section 4505

1.2K chars

“Tax certificate” means the intangible property right created upon a sale by the tax collector pursuant to Chapter 3 (commencing with Section 4521) of the right to receive all amounts in respect of a delinquency in connection with secured roll property or property on the suppleme…

Rev. & Tax. Code § 46001 Section 46001

0.2K chars

This part shall be known and may be cited as the Oil Spill Response, Prevention, and Administration Fees Law. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)

Rev. & Tax. Code § 46001.5 Section 46001.5

1.0K chars

(a) The California Department of Tax and Fee Administration may adopt regulations relating to the administration and enforcement of this part pursuant to the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Govern…

Rev. & Tax. Code § 46002 Section 46002

0.3K chars

The collection and administration of the fees referred to in Sections 46051 and 46052 shall be governed by the definitions contained in Chapter 7.4 (commencing with Section 8670.1) of Division 1 of Title 2 of the Government Code and this part. (Amended by Stats. 2014, Ch. 35, Sec…

Rev. & Tax. Code § 46003 Section 46003

0.2K chars

Except where the context otherwise requires, the definitions contained in this chapter govern the construction of this part. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)

Rev. & Tax. Code § 46004 Section 46004

0.3K chars

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. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1…

Rev. & Tax. Code § 46005 Section 46005

0.3K chars

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 on this part as far as possible. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)