Title RTC, California Rev. & Tax. Code

The participating counties may adopt a set of rules of notice and procedures for the multijurisdictional assessment appeals board, as may be required to facilitate their work and to ensure uniformity in the processing and decision of equalization petitions. (Amended by Stats. 202…

Unless otherwise specified in this chapter, the multijurisdictional assessment appeals board shall operate in accordance with Article 1 (commencing with Section 1601), Article 1.5 (commencing with Section 1620), Article 1.7 (commencing with Section 1636), and Article 1.9 (commenc…

(a) Nothing in this chapter or in any other law shall be construed to prohibit a multijurisdictional assessment appeals board from conducting hearings remotely. Remotely conducted hearings include, but are not limited to, the use of video, audio, and telephonic means for remote a…

The multijurisdictional assessment appeals board shall include a minimum of three members, comprised of at least one appointed representative from each participating county. The board of supervisors of each participating county shall appoint one or more representatives to serve o…

(a) A member of the multijurisdictional assessment appeals board shall serve for a term determined by the participating counties, subject to subdivision (b). (b) The lengths of the terms of members of the multijurisdictional assessment appeals board shall be structured so that no…

Members of the board of supervisors are ineligible to serve as members or alternates to the multijurisdictional assessment appeals board. (Added by Stats. 2017, Ch. 132, Sec. 1. (SB 447) Effective January 1, 2018. Repealed on January 1, 2028, pursuant to Section 1756.)

Any legal action filed by the county assessor or an assessee challenging the board’s determination shall be filed in the superior court with jurisdiction where the property that is the subject of the appeal is located. (Added by Stats. 2017, Ch. 132, Sec. 1. (SB 447) Effective Ja…

(a) The county clerk of the county where the appeal originated shall be designated as the lead clerk for the purposes of scheduling a hearing on an appeal before the board and coordinating with the county clerks of each participating county, unless the participating counties appo…

A county may be added as a participating county by enactment of a resolution by a majority of the current participating counties and subsequent enactment of an ordinance by the new participating county. (Added by Stats. 2017, Ch. 132, Sec. 1. (SB 447) Effective January 1, 2018. R…

(a) A participating county may withdraw from the multijurisdictional assessment appeals board by enactment of an ordinance terminating its membership. (b) A participating county seeking to withdraw from the multijurisdictional assessment appeals board shall, by resolution, provid…

This chapter shall remain in effect only until January 1, 2028, and as of that date is repealed. (Added by Stats. 2017, Ch. 132, Sec. 1. (SB 447) Effective January 1, 2018. Repealed on January 1, 2028, by its own provisions. Note: Repeal affects Chapter 1.5, commencing with Secti…

This chapter shall be known as and referred to as the “Streamlined Sales Tax Project.” (Added by Stats. 2003, Ch. 702, Sec. 1. Effective January 1, 2004.)

For purposes of this act: (a) “Agreement” means the Streamlined Sales and Use Tax Agreement. (b) “Board” means the board of governance, as defined in this act, or the board’s designee. (c) “Certified automated system” means software certified jointly by the states that are signat…

(a) There is created in state government a Board of Governance consisting of two Members of the Senate chosen by the Senate Committee on Rules, one of whom shall belong to the majority party and one of whom shall belong to the minority party, two Members of the Assembly chosen by…

The state’s decision to join the Streamlined Sales Tax Project shall not invalidate, amend, or otherwise modify, in whole or in part, any provision of the law of this state. Implementation of any provision of the agreement in this state, whether adopted before, at, or after this …

The board may not enter into the agreement unless the agreement requires each state to abide by the following requirements: (a) The agreement shall set restrictions to limit over time the number of state rates. (b) The agreement shall establish uniform standards for the following…

The agreement is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales…

(a) The agreement shall bind and inure only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of this state and the othe…

(a) The board of supervisors of any county may license, for revenue and regulation, and fix the license tax upon, every kind of lawful business transacted in the unincorporated area of the county, including shows, exhibitions, and games. The board may provide for collection of th…

(a) No license tax or fee levied by a charter or general law county, city and county, or city, or by a district or any other local agency, that is measured by the licensee’s income or gross receipts, nor any flat business license tax or flat business license fee, shall apply to a…

The board of supervisors of any county may levy a utility user tax on the consumption of electricity, gas, water, sewer, telephone, telegraph, and cable television services in the unincorporated area of the county. (Amended by Stats. 2012, Ch. 213, Sec. 2. (SB 1257) Effective Jan…

(a) For the purposes of this section: (1) “Local jurisdiction” means any city, county, city and county, including any chartered city, county, or city and county, district, or public or municipal corporation. (2) “Public transit operator” means a local or regional transit agency o…

Any tax levied pursuant to this chapter shall be subject to any applicable voter approval requirement imposed by any other provision of law. Revenues collected pursuant to any tax imposed pursuant to this chapter may be reserved for local purposes as determined by the board of su…

(a) For the purposes of this section: (1) “Local jurisdiction” means any city, county, city and county, including any chartered city, county, or city and county, district, or public or municipal corporation. (2) “Clean energy resource” means either of the following: (A) A device …

(a) It is unlawful for any local jurisdiction, including any employee, officer, authorized agent, or contractor of the local jurisdiction, to permit any utility user’s tax return or copy thereof, or any records of any payment of utility user’s tax, to be seen or examined by, or d…

(a) It is unlawful for any employee, officer, authorized agent, or contractor of a local jurisdiction levying a utility user’s tax, that obtains access to information contained in utility user tax records of a local jurisdiction, to disclose any information obtained from the reco…