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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 § 60022 Section 60022
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(a) “Diesel fuel” means any liquid that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel-powered highway vehicle. A liquid meets this requirement if, without further processing or blending, the liquid has practical and commercial fitness fo…
Rev. & Tax. Code § 60023 Section 60023
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(a) “Blended diesel fuel” means any mixture of diesel fuel with respect to which tax has been imposed and any other liquid (such as kerosene) on which tax has not been imposed (other than diesel fuel dyed in accordance with United States Environmental Protection Agency or Interna…
Rev. & Tax. Code § 60024 Section 60024
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“Colorless marker” means material that does not reveal its presence until the diesel fuel into which it is introduced is subjected to a special test. (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 § 60025 Section 60025
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“Gallon” means the United States gallon of 231 cubic inches or the volumetric gallon adjusted to 60 degrees Fahrenheit when the invoice and settlement are made on the temperature corrected gallonage. (Added by Stats. 2001, Ch. 429, Sec. 40. Effective October 2, 2001. Operative Ja…

Rev. & Tax. Code § 60026 Section 60026

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“Diesel-powered highway vehicle” means a motor vehicle that is operated by a diesel-powered engine on a highway. (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 § 60027 Section 60027

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“Qualified highway vehicle operator” means any person licensed as a qualified highway vehicle operator that owns, operates, or otherwise controls a diesel-powered highway vehicle and delivers, or causes to be delivered, diesel fuel or any liquid into the fuel tank of a diesel-pow…

Rev. & Tax. Code § 60029 Section 60029

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“Bulk transfer” means any transfer of diesel fuel by pipeline or vessel. (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 § 6003 Section 6003

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“Sales tax” means the tax imposed by Chapter 2 of this part. (Added by Stats. 1941, Ch. 36.)

Rev. & Tax. Code § 60030 Section 60030

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“Bulk transfer/terminal system” means the diesel fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Diesel fuel in a refinery, pipeline, vessel, or terminal is in the bulk transfer/terminal system. Diesel fuel in the fuel tank of any engine, or …

Rev. & Tax. Code § 60031 Section 60031

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“Dyed diesel fuel” means diesel fuel that is dyed under United States Environmental Protection Agency or the Internal Revenue Service rules for high sulphur diesel fuel or low sulphur diesel fuel or any other requirements subsequently set by the United States Environmental Protec…

Rev. & Tax. Code § 60032 Section 60032

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“Undyed diesel fuel” means diesel fuel that is not subject to the United States Environmental Protection Agency or Internal Revenue Service diesel fuel dyeing requirements. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 o…

Rev. & Tax. Code § 60033 Section 60033

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“Supplier” includes any person who is any of the following: (a) Blender, as defined in Section 60012. (b) Enterer, as defined in Section 60013. (c) Position holder, as defined in Section 60010. (d) Refiner, as defined in Section 60011. (e) Terminal operator, as defined in Section…

Rev. & Tax. Code § 60034 Section 60034

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“Highway vehicle operator/fueler” includes: (a) Any person, other than a qualified highway vehicle operator, that owns, operates, or otherwise controls a diesel-powered highway vehicle and delivers, or causes to be delivered, diesel fuel or any liquid into the fuel tank of a dies…

Rev. & Tax. Code § 60035 Section 60035

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“Throughputter” means any person that owns diesel fuel within the bulk transfer/terminal system (other than in a terminal) or is a position holder. (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 § 60036 Section 60036

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“Ultimate vendor” means a person that sells undyed diesel fuel to the user of the diesel fuel (the ultimate purchaser) for use on a farm for farming purposes or for use in an exempt bus operation. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative Ju…

Rev. & Tax. Code § 60037 Section 60037

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“Ultimate purchaser” means a person that uses diesel fuel for use on a farm for farming purposes or an exempt bus operator that uses diesel fuel in an exempt bus operation. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 o…

Rev. & Tax. Code § 60038 Section 60038

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“Registered ultimate vendor” means a person that is licensed as an ultimate vendor pursuant to Section 60151. (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 § 60039 Section 60039

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(a) “Exempt bus operation” consists of the following: (1) Any transit district, transit authority, city, or county owning and operating a local transit system itself or through a wholly owned nonprofit corporation. (2) Any private entity providing transportation services for the …

Rev. & Tax. Code § 6004 Section 6004

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“Use tax” means the tax imposed by Chapter 3 of this part. (Added by Stats. 1941, Ch. 36.)

Rev. & Tax. Code § 60040 Section 60040

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“Exempt bus operator” includes any person that owns, operates, or controls an exempt bus operation. (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 § 60041 Section 60041

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“Train operator” includes any person that owns, operates, or controls a diesel-powered train and is licensed as a railroad by a state or federal agency. (Amended by Stats. 1997, Ch. 76, Sec. 10. Effective July 16, 1997.)

Rev. & Tax. Code § 60042 Section 60042

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“Diesel-powered train” means any diesel-powered equipment or machinery that rides on rails, including equipment or machinery that transports passengers, freight, or a combination of both passengers and freight, and equipment or machinery that only carries freight or passengers of…

Rev. & Tax. Code § 60043 Section 60043

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(a) “Government entity” means this state and its political subdivisions except for a political subdivision that is only an exempt bus operator. (b) Sections 60146 and 60205.5 do not apply to a government entity if both of the following apply: (1) The diesel fuel is purchased tax-…

Rev. & Tax. Code § 60044 Section 60044

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“Retail vendor” means any person who sells to a highway vehicle operator diesel fuel delivered in this state into a storage tank or into a fuel tank of a diesel-powered highway vehicle and at the time of sale collects diesel fuel tax from the highway vehicle operator. (Added by S…

Rev. & Tax. Code § 60047 Section 60047

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“Pipeline” means a fuel distribution system that moves diesel fuel, in the bulk, through a pipe, from a refinery to a terminal, from a terminal to another terminal, from a vessel to a terminal, or from a refinery or terminal to a vessel. (Added by Stats. 2001, Ch. 429, Sec. 43. E…

Rev. & Tax. Code § 60047.1 Section 60047.1

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“Pipeline operator” includes any person that owns, operates, or otherwise controls a pipeline. (Added by Stats. 2001, Ch. 429, Sec. 44. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)

Rev. & Tax. Code § 60048 Section 60048

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“Sale” means: (a) The transfer of title to diesel fuel (other than diesel fuel in a terminal) to a buyer for consideration, which may consist of money, services, or other property. (b) The transfer of the inventory position in the diesel fuel in a terminal if the buyer becomes th…

Rev. & Tax. Code § 60048.1 Section 60048.1

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“Tax-paid fuel” or “tax paid” means the gallons of diesel fuel acquired on either a temperature corrected or volumetric basis on which the tax in Section 60050 has been imposed at the time of or prior to the acquisition by the supplier or person. (Added by Stats. 2001, Ch. 429, S…

Rev. & Tax. Code § 60049 Section 60049

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“Vessel” means a waterborne vessel used for transporting diesel fuel. (Added by Stats. 2001, Ch. 429, Sec. 47. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)

Rev. & Tax. Code § 60049.1 Section 60049.1

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“Vessel operator” means any person that operates or otherwise controls a vessel. (Added by Stats. 2001, Ch. 429, Sec. 48. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)

Rev. & Tax. Code § 6005 Section 6005

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“Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, assignee for the benefit of creditors, trustee, trustee in bankruptcy, syndicate,…

Rev. & Tax. Code § 6006 Section 6006

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“Sale” means and includes: (a) Any transfer of title or possession, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration. “Transfer of possession” includes only transactions found by the board t…

Rev. & Tax. Code § 6006.1 Section 6006.1

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The granting of possession of tangible personal property by a lessor to a lessee, or to another person at the direction of the lessee, is a continuing sale in this state by the lessor for the duration of the lease as respects any period of time the leased property is situated in …

Rev. & Tax. Code § 6006.3 Section 6006.3

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“Lease” includes rental, hire and license. “Lease” does not include a use of tangible personal property for a period of less than one day for a charge of less than twenty dollars ($20) when the privilege to use the property is restricted to use thereof on the premises or at a bus…

Rev. & Tax. Code § 6006.5 Section 6006.5

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“Occasional sale” includes all of the following: (a) A sale of property not held or used by a seller in the course of activities for which he or she is required to hold a seller’s permit or permits or would be required to hold a seller’s permit or permits if the activities were c…

Rev. & Tax. Code § 6006.6 Section 6006.6

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“Sale” includes any sale at an auction in respect to tangible personal property which is sold to a successful bidder at the auction upon an agreement or understanding at the time of the sale that the property involved either will not be delivered to the successful bidder or that …

Rev. & Tax. Code § 6007 Section 6007

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(a) (1) A “retail sale” or “sale at retail” means a sale for a purpose other than resale in the regular course of business in the form of tangible personal property. (2) When tangible personal property is delivered by an owner or former owner thereof, or by a factor or agent of t…

Rev. & Tax. Code § 6007.5 Section 6007.5

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A sale of tangible personal property to a contractor or subcontractor for use in the performance of contracts with the United States for the construction of improvements on or to real property in this State is a retail sale. The gross receipts from such a sale or the sales price …

Rev. & Tax. Code § 6008 Section 6008

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“Storage” includes any keeping or retention in this State for any purpose except sale in the regular course of business or subsequent use solely outside this State of tangible personal property purchased from a retailer. (Added by Stats. 1941, Ch. 36.)

Rev. & Tax. Code § 6009 Section 6009

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“Use” includes the exercise of any right or power over tangible personal property incident to the ownership of that property, and also includes the possession of, or the exercise of any right or power over, tangible personal property by a lessee under a lease, except that it does…

Rev. & Tax. Code § 6009.1 Section 6009.1

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“Storage” and “use” do not include the keeping, retaining or exercising any right or power over tangible personal property for the purpose of subsequently transporting it outside the state for use thereafter solely outside the state, or for the purpose of being processed, fabrica…

Rev. & Tax. Code § 6009.2 Section 6009.2

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(a) Notwithstanding Sections 6008, 6009, and 6009.1, “storage” and “use” each shall include a purchase by a convicted purchaser of tangible personal property with a counterfeit mark, a counterfeit label, or an illicit label on that property, or in connection with that purchase, r…

Rev. & Tax. Code § 6009.5 Section 6009.5

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(a) For purposes of the use tax liability imposed pursuant to Sections 6052 and 6201.55, “storage” and “use” do not include the keeping, retaining, or exercising of any right or power over a digital product for the purpose of installing or deploying the digital product for use th…

Rev. & Tax. Code § 6010 Section 6010

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“Purchase” means and includes: (a) Any transfer of title or possession, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration. “Transfer of possession” includes only transactions found by the boa…

Rev. & Tax. Code § 6010.1 Section 6010.1

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The possession of tangible personal property by a lessee, or by another person at the direction of the lessee, is a continuing purchase for use in this state by the lessee as respects any period of time the leased property is situated in this state, irrespective of the time or pl…

Rev. & Tax. Code § 6010.10 Section 6010.10

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(a) “Sale” and “purchase,” for the purposes of this part, do not include any transfer of title of tangible personal property constituting any project or pollution control facility to the Capital Programs and Climate Financing Authority by any participating party, nor any lease or…

Rev. & Tax. Code § 6010.11 Section 6010.11

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“Sale” and “purchase,” for the purpose of this part, do not include any transfer of a qualified mass commuting vehicle pursuant to a safe harbor lease arrangement described in Section 168(f)(8) of the Internal Revenue Code of 1954, as amended by Section 208 of Public Law 97-248, …

Rev. & Tax. Code § 6010.15 Section 6010.15

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(a) “Sale” and “purchase” for the purposes of this part do not include the transfer of title to vested property by a pawnbroker to a person who pledged the property to the pawnbroker as security for a loan and from whom title to the property transferred to the pawnbroker pursuant…

Rev. & Tax. Code § 6010.3 Section 6010.3

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“Sale” and “purchase,” for the purposes of this part, do not include (a) the fabrication or transfer by a typographer of composed type or reproduction proofs thereof for use in the preparation of printed matter, or (b) the fabrication or transfer of such reproduction proofs or im…

Rev. & Tax. Code § 6010.30 Section 6010.30

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(a) “Sale” and “purchase,” for the purpose of this part, do not include the transfer of original drawings, sketches, illustrations, or paintings by an artist or designer at a social gathering for entertainment purposes, if all of the following requirements are met: (1) Substantia…