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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 § 55004 Section 55004
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“Feepayer” means any person liable for the payment of the fees collected pursuant to this part. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
Rev. & Tax. Code § 5701 Section 5701
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The Legislature finds that subjecting racehorses to the general property tax has resulted in a serious lack of uniformity as between one county and another respecting the method used in arriving at an assessed value; that this has resulted in serious inequities between the owners…
Rev. & Tax. Code § 5702 Section 5702
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Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part. (Added by Stats. 1971, Ch. 1759.)
Rev. & Tax. Code § 5703 Section 5703
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“Racehorse” means each live horse, including a stallion, mare, gelding, ridgeling, colt, filly, or foal, that is or will be eligible to participate in or produce foals which will be eligible to participate in a horseracing contest in California wherein parimutuel racing is permit…

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Rev. & Tax. Code § 5704 Section 5704

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“Owner” means the owner of a racehorse or his agent. Any other person claiming, possessing or controlling a racehorse shall provide the name and address of the owner thereof or his agent upon the request of the assessor. (Added by Stats. 1971, Ch. 1759.)

Rev. & Tax. Code § 5705 Section 5705

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“Annual tax” means a tax that is imposed on the owner for any racehorse domiciled in the State of California. (Amended by Stats. 1972, Ch. 665.)

Rev. & Tax. Code § 5706 Section 5706

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“Current calendar year” means the yearly period from the first day of January to the last day of December, inclusive for which the tax is imposed. (Repealed and added by Stats. 1972, Ch. 665.)

Rev. & Tax. Code § 5707 Section 5707

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“Previous calendar year” means the calendar year immediately preceding the calendar year for which the annual tax is imposed. (Repealed and added by Stats. 1972, Ch. 665.)

Rev. & Tax. Code § 5710 Section 5710

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“Stallion” means any racehorse which, during the two previous calendar years, has serviced three or more different broodmares for the purpose of producing a racehorse. (Amended by Stats. 1972, Ch. 665.)

Rev. & Tax. Code § 5711 Section 5711

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“Producing broodmare” means a racehorse mare which, during the previous calendar year, has produced a live foal. (Amended by Stats. 1972, Ch. 665.)

Rev. & Tax. Code § 5712 Section 5712

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“Nonproducing broodmare” means a racehorse mare which has not produced a live foal during the previous calendar year. (Amended by Stats. 1972, Ch. 665.)

Rev. & Tax. Code § 5713 Section 5713

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“Stakes-winning broodmare” means a broodmare which has won at any time during her life a race with a purse to which owners of participating horses have contributed nomination, entry, or starting fees or a recognized stakes race in which all entrants raced by invitation. (Amended …

Rev. & Tax. Code § 5714 Section 5714

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“Stakes-producing broodmare” means a broodmare which has produced at any time during her life a racehorse which has won a race with a purse to which owners of participating horses have contributed nomination, entry, or starting fees or a recognized stakes race in which all entran…

Rev. & Tax. Code § 5715 Section 5715

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“Stakes yearling”, “stakes two-year-old”, or “stakes three-year-old” means a racehorse of the designated age which was foaled by a stakes-winning or stakes-producing broodmare. (Amended by Stats. 1972, Ch. 665.)

Rev. & Tax. Code § 5716 Section 5716

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“Yearling” means a racehorse which was foaled during the previous calendar year. (Amended by Stats. 1972, Ch. 665.)

Rev. & Tax. Code § 5716.5 Section 5716.5

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“Foal” means a racehorse which is foaled during the current calendar year. (Added by Stats. 1972, Ch. 665.)

Rev. & Tax. Code § 5717 Section 5717

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“Active racehorse” means a racehorse which has participated in a horseracing contest on which parimutuel wagering was permitted during the previous calendar year. (Amended by Stats. 1972, Ch. 665.)

Rev. & Tax. Code § 5718 Section 5718

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“Nonactive racehorse” means any racehorse which has not participated in any horseracing contest on which parimutuel wagering was permitted during the previous calendar year, except a racehorse three years of age or younger. (Amended by Stats. 1972, Ch. 665.)

Rev. & Tax. Code § 5719 Section 5719

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“Live foal” means a foal which has lived for a period of three days or more. (Added by Stats. 1971, Ch. 1759.)

Rev. & Tax. Code § 5720 Section 5720

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“Stud fee” is the sum of money charged by a stallion owner for the mating of his stallion to a broodmare. (Added by Stats. 1971, Ch. 1759.)

Rev. & Tax. Code § 5720.5 Section 5720.5

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“Stud fee classification” will be determined by the highest stud fee charged for the mating of a mare to a stallion during the previous calendar year. (Amended by Stats. 1972, Ch. 665.)

Rev. & Tax. Code § 5720.6 Section 5720.6

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“Domicile” means: (a) The home ranch on January 1 of the current calendar year of the owner of a racehorse or other place where the horse is quartered when not racing or in training to race. (b) The residence on January 1 of the current calendar year of the owner of any racehorse…

Rev. & Tax. Code § 5800 Section 5800

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This part shall be known and may be cited as “The Manufactured Home Property Tax Law.” (Amended by Stats. 1991, Ch. 796, Sec. 2.)

Rev. & Tax. Code § 5801 Section 5801

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(a) As used in Part 0.5 (commencing with Section 50), Part 1 (commencing with Section 101), Part 2 (commencing with Section 201), and this part, “manufactured home” means a manufactured home as defined in Section 18007 of the Health and Safety Code or a mobilehome as defined in S…

Rev. & Tax. Code § 5802 Section 5802

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(a) Except as provided in subdivisions (b), (c), and (d), “base year value” as used in this part means the full cash value of a manufactured home on the date the manufactured home is purchased or changes ownership. If the manufactured home undergoes any new construction after it …

Rev. & Tax. Code § 5803 Section 5803

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(a) “Full cash value” means the “full cash value” or the “fair market value,” as determined pursuant to Section 110, of a manufactured home similarly equipped and installed, including any value attributable to a manufactured home accessory building or structure as defined in Sect…

Rev. & Tax. Code § 5804 Section 5804

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As used in this part, “taxable value of a manufactured home” means the base year value, or the base year value as adjusted pursuant to Section 5813, plus the value of any new construction as determined pursuant to Section 5825. (Amended by Stats. 1991, Ch. 796, Sec. 6.)

Rev. & Tax. Code § 5805 Section 5805

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(a) Notwithstanding any other provision of law, manufactured home accessories, as defined in Section 18008.5 of the Health and Safety Code, installed on a rented or leased lot with a manufactured home first sold prior to January 1, 1977, and which were subject to the state vehicl…

Rev. & Tax. Code § 60001 Section 60001

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This part is known and may be cited as the “Diesel Fuel Tax Law.” (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

Rev. & Tax. Code § 60003 Section 60003

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“Terminal” means a diesel fuel storage and distribution facility that is supplied by pipeline or vessel, and from which diesel fuel may be removed at a rack. “Terminal” includes a fuel production facility where diesel fuel is produced and stored and from which diesel fuel may be …

Rev. & Tax. Code § 60003.1 Section 60003.1

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“Fuel production facility” means a facility, other than a refinery, in which diesel fuel is produced. (Added by Stats. 2009, Ch. 545, Sec. 7. (AB 1547) Effective January 1, 2010.)

Rev. & Tax. Code § 60004 Section 60004

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“Refinery” means a facility used to produce diesel fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons and from which diesel fuel may be removed by pipeline, by vessel, or at a rack. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 199…

Rev. & Tax. Code § 60005 Section 60005

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“Approved terminal or refinery” means a terminal or refinery that is operated, respectively, by a diesel fuel registrant that is a terminal operator, or by a diesel fuel registrant that is a refiner. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative…

Rev. & Tax. Code § 60006 Section 60006

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“Rack” means a mechanism for delivering diesel fuel from a refinery or terminal into a truck, trailer, railroad car, or other means of nonbulk transfer. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

Rev. & Tax. Code § 60007 Section 60007

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“Removal” means any physical transfer of diesel fuel, and any use of diesel fuel other than as a material in the production of diesel fuel. However, diesel fuel is not removed when it evaporates or is otherwise lost or destroyed. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective…

Rev. & Tax. Code § 60008 Section 60008

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“Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city and county, municipality, district, or other political subdivision thereof, or…

Rev. & Tax. Code § 60009 Section 60009

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“Terminal operator” includes any person that owns, operates, or otherwise controls a terminal. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

Rev. & Tax. Code § 6001 Section 6001

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This part is known and may be cited as the “Sales and Use Tax Law.” (Added by Stats. 1941, Ch. 36.)

Rev. & Tax. Code § 60010 Section 60010

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“Position holder” includes any person that holds the inventory position in the diesel fuel, as reflected on the records of the terminal operator. A person holds the inventory position in diesel fuel when that person has a contractual agreement with the terminal operator for the u…

Rev. & Tax. Code § 60011 Section 60011

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“Refiner” includes any person that owns, operates, or otherwise controls a refinery. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

Rev. & Tax. Code § 60012 Section 60012

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“Blender” includes any person that produces or converts blended diesel fuel outside the bulk transfer/terminal system. (Amended by Stats. 2000, Ch. 1053, Sec. 50. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

Rev. & Tax. Code § 60013 Section 60013

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“Enterer” includes any person who is the importer of record (under federal customs law) with respect to diesel fuel. If the importer of record is acting as an agent, the person for whom the agent is acting is the enterer. If there is no importer of record of diesel fuel entered i…

Rev. & Tax. Code § 60014 Section 60014

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“Board” or “department” means the California Department of Tax and Fee Administration. (Added by Stats. 2024, Ch. 499, Sec. 118. (SB 1528) Effective January 1, 2025.)

Rev. & Tax. Code § 60015 Section 60015

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“Diesel fuel registrant” includes any enterer, positionholder, refiner, throughputter, or terminal operator, that is licensed as a supplier pursuant to Section 60131. (Amended by Stats. 2001, Ch. 429, Sec. 38. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch…

Rev. & Tax. Code § 60016 Section 60016

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“Highway” includes any way or place, of whatever nature, that is publicly maintained and open to the use of the public for purposes of vehicular travel. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

Rev. & Tax. Code § 60017 Section 60017

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“In this state” or “in the state” means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded to the United States. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by S…

Rev. & Tax. Code § 60018 Section 60018

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“Fuel tank” means any receptacle on a motor vehicle from which fuel is supplied for the operation of the motor vehicle. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

Rev. & Tax. Code § 60019 Section 60019

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“Motor vehicle” includes every self-propelled vehicle operated or suitable for operation on the highway, except a vehicle used exclusively upon stationary rails or tracks. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of…

Rev. & Tax. Code § 6002 Section 6002

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Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part. (Added by Stats. 1941, Ch. 36.)

Rev. & Tax. Code § 60021 Section 60021

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“Entry” means the importing of diesel fuel into this state. However, diesel fuel brought into this state in the fuel tank of a motor vehicle shall not be deemed to be an “entry” if not removed from the fuel tank except as used for the operation of that motor vehicle, except to th…