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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

86 sections·Filtered byTitle RTC✕Ch 10✕

Rev. & Tax. Code § 3962 Section 3962
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No decree quieting title or establishing the rights of any of the defendants as to the property shall be granted on default of the defendant, unless the court requires proof of the facts alleged. (Added by Stats. 1943, Ch. 897.)
Rev. & Tax. Code § 3963 Section 3963
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On the trial of the action, the court shall determine the rights of all the parties thereto. (Added by Stats. 1943, Ch. 897.)
Rev. & Tax. Code § 3964 Section 3964
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If the court determines that any of the defendants have any right, title, interest, lien or estate in or to the parcel of property involved, the court shall render its decree establishing these rights and may order the sale of the property or the partition thereof. (Added by Stat…
Rev. & Tax. Code § 3965 Section 3965
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If the court orders a sale of the property or a partition thereof, the same shall be made in accordance with the provisions of Title 10.5 (commencing with Section 872.010) of Part 2, of the Code of Civil Procedure, except that proceeds of sale belonging to unknown special assessm…

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Rev. & Tax. Code § 3966 Section 3966

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If the right, title, interest, lien or estate of a known or unknown defendant established by the decree of the court, is based upon a special assessment or arises from a special assessment, the decree establishing such rights shall direct the treasurer to cancel the special asses…

Rev. & Tax. Code § 3967 Section 3967

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If the court determines that none of the defendants have any right, title, interest, lien or estate in the property, the court shall render its final decree quieting the plantiff’s title under the tax deed and, if any of the defendants claims to be the owner of or have an interes…

Rev. & Tax. Code § 3968 Section 3968

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The decree, after it has become final, is conclusive against all the persons named in the complaint who have been served and all unknown persons and the heirs and devisees of any named defendant served as in this chapter provided. (Amended by Stats. 1945, Ch. 1126.)

Rev. & Tax. Code § 3969 Section 3969

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After the judgment has become final, a certified copy thereof shall be delivered to the treasurer. Upon receipt of the copy, he shall cause to be canceled the special assessments described in the decree. The treasurer shall, upon his records, mark the special assessment as follow…

Rev. & Tax. Code § 3970 Section 3970

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The remedy provided in this chapter shall be construed as cumulative and not exclusive of any other remedy, form or right of action or proceeding now allowed by law. (Added by Stats. 1943, Ch. 897.)

Rev. & Tax. Code § 3971 Section 3971

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“Treasurer,” as used in this chapter, means any person who is the custodian of the funds collected on special assessments and/or has the duty to cancel the assessments upon the payment thereof. (Added by Stats. 1943, Ch. 897.)

Rev. & Tax. Code § 3972 Section 3972

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“Special assessment,” as used in this chapter, means any assessment levied pursuant to any of the improvement acts of the State of California, whether or not represented by a bond, and which are liens upon a specific parcel of real property. (Added by Stats. 1943, Ch. 897.)

Rev. & Tax. Code § 60651 Section 60651

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The board shall transmit all money received by it under this part, except the amounts of overpayment of the fees required by Section 60185, to the Treasurer to be deposited in the State Treasury to the credit of the Motor Vehicle Fuel Account in the Transportation Tax Fund. The b…

Rev. & Tax. Code § 60652 Section 60652

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Notwithstanding Section 13340 of the Government Code, all moneys deposited in the account under this part are hereby continuously appropriated, without regard to fiscal years, as follows: (a) To pay the refunds authorized in this part. (b) The balance shall be transferred to the …

Rev. & Tax. Code § 60653 Section 60653

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The Controller shall make the transfers to the Highway Users Tax Account in the Transportation Tax Fund pursuant to Section 60652 at the same time as the transfers of moneys received under the Motor Vehicle Fuel Tax Law are made. (Amended by Stats. 2007, Ch. 342, Sec. 57. Effecti…

Rev. & Tax. Code § 60654 Section 60654

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Any costs to the board to carry out any duties imposed upon it by this part shall be paid, upon appropriation by the Legislature, from the moneys deposited in the account under this part. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 199…

Rev. & Tax. Code § 7152 Section 7152

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(a) Any person required to make, render, sign, or verify any report who makes any false or fraudulent return, with intent to defeat or evade the determination of an amount due required by law to be made is guilty of a misdemeanor punishable as provided in Section 7153. (b) Any pe…

Rev. & Tax. Code § 7153 Section 7153

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Any violation of this part by any person, except as otherwise provided, is a misdemeanor. Each offense shall be punished by a fine of not less than one thousand dollars ($1,000) and not more than five thousand dollars ($5,000), or imprisonment not exceeding one year in the county…

Rev. & Tax. Code § 7153.5 Section 7153.5

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Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the reporting, assessment, or payment of a tax or an amount due required by law to be made is guilty of a felony when the amount of unreported tax liability aggregat…

Rev. & Tax. Code § 7153.6 Section 7153.6

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(a) Notwithstanding any other provision of this part, any person who purchases, installs, or uses in this state any automated sales suppression device or zapper or phantom-ware with the intent to defeat or evade the determination of an amount due pursuant to this part is guilty o…

Rev. & Tax. Code § 7154 Section 7154

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Any prosecution for violation of any of the penal provisions of this part shall be instituted within five years after the commission of the offense, or within two years after the violation is discovered, whichever is later. (Amended by Stats. 1992, Ch. 902, Sec. 8. Effective Sept…

Rev. & Tax. Code § 7155 Section 7155

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(a) Any person who, for the purpose of evading the payment of taxes due under this part, knowingly fails to obtain a valid permit prior to the date on which the first tax return is due shall be liable for a penalty of 50 percent of any tax determined to be due for the period duri…

Rev. & Tax. Code § 7156 Section 7156

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(a) In the case of any civil proceeding which is— (1) Brought by or against the State of California in connection with the determination, collection, or refund of any tax, interest, or penalty under this part, and (2) Brought in a court of record of this state, the prevailing par…

Rev. & Tax. Code § 7157 Section 7157

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(a) (1) Restitution orders or any other amounts imposed by a court of competent jurisdiction for criminal offenses upon a person or any other entity that are due and payable to the board may be collected by the board in any manner provided by law for collection of a delinquent sa…

Rev. & Tax. Code § 8351 Section 8351

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The Controller shall transmit all money received by him or her in payment of taxes, interest, and penalties due under this part, and restitution orders or any other amounts otherwise authorized by law to be collected by the Controller, or any other amounts imposed by a court of c…

Rev. & Tax. Code § 8352 Section 8352

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Subject to the provisions of any budget bill heretofore or hereafter enacted, the money deposited to the credit of the Motor Vehicle Fuel Account is hereby appropriated for expenditure, allocation, or transfer as provided in this chapter. (Amended by Stats. 2004, Ch. 227, Sec. 98…

Rev. & Tax. Code § 8352.1 Section 8352.1

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The money deposited to the credit of the Motor Vehicle Fuel Account may be expended for the following purposes: (a) To pay the refunds authorized in this part, including refunds due on account of judgments for the return of taxes illegally collected. (b) To the Controller, to car…

Rev. & Tax. Code § 8352.2 Section 8352.2

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Subject to the provisions of this chapter, the money deposited to the credit of the Motor Vehicle Fuel Account shall be transferred to the State Transportation Fund, which is hereby created, as provided in this chapter. (Amended by Stats. 1973, Ch. 1153.)

Rev. & Tax. Code § 8352.3 Section 8352.3

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(a) Subject to Sections 8352 and 8352.1, and except as otherwise provided in subdivision (b), all moneys deposited to the credit of the Motor Vehicle Fuel Account attributable to the distribution of motor vehicle fuel for use or used in propelling an aircraft in the state shall b…

Rev. & Tax. Code § 8352.4 Section 8352.4

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(a) Subject to Sections 8352 and 8352.1, and except as otherwise provided in subdivision (b), there shall be transferred from the money deposited to the credit of the Motor Vehicle Fuel Account to the Harbors and Watercraft Revolving Fund, for expenditure in accordance with Divis…

Rev. & Tax. Code § 8352.5 Section 8352.5

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(a) (1) Subject to Sections 8352 and 8352.1, and except as otherwise provided in paragraph (1) of subdivision (b), there shall be transferred from the money deposited to the credit of the Motor Vehicle Fuel Account to the Department of Food and Agriculture Fund, during the second…

Rev. & Tax. Code § 8352.6 Section 8352.6

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(a) (1) Subject to Section 8352.1, and except as otherwise provided in paragraphs (2) and (3), on the first day of every month, there shall be transferred from moneys deposited to the credit of the Motor Vehicle Fuel Account to the Off-Highway Vehicle Trust Fund created by Sectio…

Rev. & Tax. Code § 8352.8 Section 8352.8

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(a) The Conservation and Enforcement Services Account is hereby established as an account in the Off-Highway Vehicle Trust Fund created by Section 38225 of the Vehicle Code. (b) Funds in the Conservation and Enforcement Services Account shall be allocated to the Division of Off-H…

Rev. & Tax. Code § 8352.9 Section 8352.9

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The Controller shall withhold from any funds transferred pursuant to any section of this chapter an amount equal to the cost, as determined by the Department of Transportation, to the State Highway Account for preparing any report needed in order to establish the appropriate amou…

Rev. & Tax. Code § 8353 Section 8353

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By the 28th day of each calendar month, the balance remaining to the credit of the Motor Vehicle Fuel Account at the close of business on the 23rd day of the same month, after payments of refunds and administration and enforcement, as provided for in Section 8352.1, shall, on ord…

Rev. & Tax. Code § 8359 Section 8359

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The board may, without at the time furnishing vouchers and itemized statements, draw from the Motor Vehicle Fuel Account a sum not to exceed five thousand dollars ($5,000). The sum so drawn shall be used as a revolving fund where cash advances are necessary. (Amended by Stats. 19…

Rev. & Tax. Code § 8360 Section 8360

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The board may pay out of the appropriations made to it from the Motor Vehicle Fuel Account all expenses incurred in the prosecution before any court of this state of any person charged with the violation of this part. (Amended by Stats. 1987, Ch. 56, Sec. 163.)