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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

41 sections·Filtered byTitle RTC✕Ch 12✕

Rev. & Tax. Code § 24601 Section 24601
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(a) Subchapter D of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to deferred compensation, etc., shall apply, except as otherwise provided. (b) Notwithstanding the date specified in paragraph (1) of subdivision (a) of Section 23051.5, Part I of Subchapter D of C…
Rev. & Tax. Code § 24602 Section 24602
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(a) In addition to the application of Part II (commencing with Section 421) of Subchapter D of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to certain stock options, paragraphs (1), (2), and (3) of Section 421(a) of the Internal Revenue Code shall also apply to …
Rev. & Tax. Code § 24611 Section 24611
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(a) Section 404(k) of the Internal Revenue Code, relating to dividends paid deduction, shall apply to taxable years beginning on or after January 1, 1995. (b) For taxable years beginning on or after January 1, 1998, Section 404(a)(9) of the Internal Revenue Code, relating to cert…
Rev. & Tax. Code § 24612 Section 24612
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Sections 413(b)(6) and 413(c)(5) of the Internal Revenue Code, relating to liability for funding tax, shall not apply. (Added by Stats. 1992, Ch. 698, Sec. 22. Effective September 15, 1992.)

Rev. & Tax. Code § 18001 Section 18001

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(a) Subject to the following conditions, residents shall be allowed a credit against the “net tax” (as defined by Section 17039) for net income taxes imposed by and paid to another state (not including any preference, alternative, or minimum tax comparable to the tax imposed by S…

Rev. & Tax. Code § 18002 Section 18002

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(a) Subject to the following conditions, nonresidents shall be allowed a credit against the “net tax” (as defined by Section 17039) for net income taxes imposed by and paid to the state of residence (not including any preference, alternative, or minimum tax comparable to the tax …

Rev. & Tax. Code § 18003 Section 18003

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For the purpose of this chapter an estate or trust is considered a resident of the state which taxes the income of the estate or trust irrespective of whether the income is derived from sources within that state. (Amended by Stats. 1959, Ch. 321.)

Rev. & Tax. Code § 18004 Section 18004

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If an estate or trust is a resident of this State and also a resident of another state, it shall, notwithstanding the limitations contained in Sections 18001 and 18002, be allowed a credit against the taxes imposed by this part for net income taxes imposed by and paid to the othe…

Rev. & Tax. Code § 18005 Section 18005

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A resident beneficiary of an estate or trust who is taxable on the income of the estate or trust under Chapter 9 of this part shall, subject to the following conditions, be allowed a credit against the taxes imposed by this part on such income for net income taxes paid by the est…

Rev. & Tax. Code § 18006 Section 18006

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For purposes of determining a credit under Section 18001 (relating to residents) or Section 18002 (relating to nonresidents), both of the following apply: (a) A member of a partnership is allowed to treat his, her, or its pro rata share of net income taxes paid to another state b…

Rev. & Tax. Code § 18007 Section 18007

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If any taxes paid to another state for which a taxpayer has been allowed a credit under this chapter are at any time credited or refunded to the taxpayer, the taxpayer shall immediately report that fact to the Franchise Tax Board. (Amended by Stats. 1959, Ch. 321.)

Rev. & Tax. Code § 18008 Section 18008

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A tax equal to the credit allowed for the taxes credited or refunded by the other state is due and payable from the taxpayer upon notice and demand from the Franchise Tax Board. (Amended by Stats. 1957, Ch. 215.)

Rev. & Tax. Code § 18009 Section 18009

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Interest shall be assessed, collected and paid in the same manner as the tax at the adjusted annual rate established pursuant to Section 19521 from the date the credit was allowed under this part to the date of payment. (Amended by Stats. 1993, Ch. 31, Sec. 16. Effective June 16,…

Rev. & Tax. Code § 18011 Section 18011

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The credit against the taxes imposed by this part for net income taxes paid to another state shall not be allowed to any taxpayer or any class of taxpayers if the allowance of the credit will result in an invalid or illegal discrimination against another taxpayer or another class…

Rev. & Tax. Code § 8500 Section 8500

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Except when the context otherwise requires, the definitions given in this chapter govern the construction of this chapter. (Added by Stats. 1997, Ch. 878, Sec. 1. Effective January 1, 1998.)

Rev. & Tax. Code § 8501 Section 8501

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As used in this chapter, the following definitions have the following meanings: (a) “Commission” means the Metropolitan Transportation Commission created by Title 7.1 (commencing with Section 66500) of the Government Code. (b) “Region” means the region comprising the commission’s…

Rev. & Tax. Code § 8502 Section 8502

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The commission may impose, in addition to any other tax authorized by this division, a tax on the privilege of selling within the region, motor vehicle fuel, as defined by Section 7326. The tax shall not apply to motor vehicle fuel used to power aircraft. The tax shall be levied …

Rev. & Tax. Code § 8503 Section 8503

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(a) Prior to imposing the tax, the commission shall adopt a regional transportation expenditure plan for the revenues derived from the tax. The regional transportation expenditure plan shall describe specific proposed transportation projects and the estimated cost of each project…

Rev. & Tax. Code § 8504 Section 8504

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(a) Following the adoption by the commission of a regional transportation expenditure plan, the board of supervisors of each county and city and county in the region shall, upon the request of the commission, submit to the voters at a local election consolidated with a statewide …

Rev. & Tax. Code § 8505 Section 8505

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Upon approval of the measure by the margin of voters within the region voting at a local election as determined necessary by the California Constitution or other applicable statutory provisions, the commission may impose the tax in all counties in the region in which the measure …

Rev. & Tax. Code § 8506 Section 8506

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The commission shall contract with the State Board of Equalization for the administration of any tax imposed under this chapter, and the board shall be reimbursed for its actual cost in the administration of the tax and for its actual cost of preparation to administer the tax bas…

Rev. & Tax. Code § 8507 Section 8507

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The State Board of Equalization shall adopt the necessary rules and regulations to administer the tax. (Added by Stats. 1997, Ch. 878, Sec. 1. Effective January 1, 1998.)

Rev. & Tax. Code § 8508 Section 8508

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After deducting its cost of administering the tax, the State Board of Equalization shall periodically transmit the net revenues to the commission as promptly as possible. Transmittal of those revenues shall be made at least twice in each calendar quarter. (Added by Stats. 1997, C…

Rev. & Tax. Code § 8509 Section 8509

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The net revenues received by the commission shall be expended only in accordance with the regional transportation expenditure plan adopted pursuant to Section 8503, except that the commission may deduct from those revenues funds to reimburse it for expenses incurred in the initia…

Rev. & Tax. Code § 8510 Section 8510

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In order to be eligible for funds derived from the tax, project sponsors shall comply with all applicable commission rules and regulations including, but not limited to, those adopted pursuant to Section 66516 of the Government Code and Sections 99244 and 99246 of the Public Util…

Rev. & Tax. Code § 8511 Section 8511

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The commission’s regional transportation expenditure plan shall include a process of ensuring periodic public review of the progress of the regional transportation expenditure plan and citizen oversight. (Added by Stats. 1997, Ch. 878, Sec. 1. Effective January 1, 1998.)

Rev. & Tax. Code § 8512 Section 8512

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The commission may, by a two-thirds vote, amend the regional transportation expenditure plan after a minimum of two public hearings in accordance with Section 8511. Any amendment shall comply with all of the requirements for the plan prescribed by this chapter. (Added by Stats. 1…

Rev. & Tax. Code § 8513 Section 8513

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(a) If requested to do so by the commission in its resolution calling for an election, the board of supervisors, as part of the ballot proposition to approve the imposition of the tax, shall include authorization for the commission to issue bonds for capital outlay expenditures a…

Rev. & Tax. Code § 8514 Section 8514

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(a) The bonds authorized by the voters concurrently with the approval of the tax may be issued at any time by the commission and shall be payable from the proceeds of the tax. The bonds shall be referred to as “limited tax bonds.” The bonds may be secured by a pledge of revenues …

Rev. & Tax. Code § 8515 Section 8515

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Limited tax bonds shall be issued pursuant to a resolution adopted at any time by a two-thirds vote of the commission. Each resolution shall provide for the issuance of bonds in the amounts as may be necessary, until the full amount of bonds authorized have been issued. The full …

Rev. & Tax. Code § 8516 Section 8516

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(a) A resolution authorizing the issuance of bonds shall state all of the following: (1) The purposes for which the proposed debt is to be incurred, which may include all costs and estimated costs incidental to, or connected with, the accomplishment of those purposes, including, …

Rev. & Tax. Code § 8517 Section 8517

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The bonds shall bear interest at a rate or rates not exceeding the maximum allowable by law, payable at intervals determined by the commission, except that the first interest payable on the bonds, or any series thereof, may be for any period not exceeding one year, as determined …

Rev. & Tax. Code § 8518 Section 8518

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In the resolution authorizing the issuance of the bonds, the commission may also provide for the call and redemption of the bonds prior to maturity at the times and prices and upon other terms as specified. However, no bond is subject to call or redemption prior to maturity, unle…

Rev. & Tax. Code § 8519 Section 8519

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The principal of, and interest on, the bonds shall be payable in lawful money of the United States at the office of the treasurer of the commission, or at other places as may be designated, or at both the office and other places at the option of the holders of the bonds. (Added b…

Rev. & Tax. Code § 8520 Section 8520

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The bonds, or each series thereof, shall be dated and numbered consecutively and shall be signed by the chairperson or vice chairperson of the commission and the auditor-controller of the commission, and the official seal, if any, of the commission shall be attached. The interest…

Rev. & Tax. Code § 8521 Section 8521

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The bonds may be sold as the commission determines by resolution, and the bonds may be sold at a price below par, whether by negotiated or public sale. (Added by Stats. 1997, Ch. 878, Sec. 1. Effective January 1, 1998.)

Rev. & Tax. Code § 8522 Section 8522

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Delivery of any bonds may be made at any place either inside or outside the state, and the purchase price may be received in cash or bank credits. (Added by Stats. 1997, Ch. 878, Sec. 1. Effective January 1, 1998.)

Rev. & Tax. Code § 8523 Section 8523

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All accrued interest and premiums received on the sale of the bonds shall be placed in the fund to be used for the payment of the principal of, and interest on, the bonds, and the remainder of the proceeds of the bonds shall be placed in the treasury of the commission and applied…

Rev. & Tax. Code § 8524 Section 8524

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(a) The commission may provide for the issuance, sale, or exchange of refunding bonds to redeem or retire any bonds issued by the commission upon the terms, at the times, and in the manner which it determines. (b) Refunding bonds may be issued in a principal amount sufficient to …

Rev. & Tax. Code § 8525 Section 8525

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(a) The commission may borrow money in anticipation of the sale of bonds which have been authorized pursuant to this chapter, but which have not been sold or delivered, and may issue negotiable bond anticipation notes therefor and may renew the bond anticipation notes from time t…

Rev. & Tax. Code § 8526 Section 8526

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Any bonds issued under this chapter are legal investment for all trust funds; for the funds of insurance companies, commercial and savings banks, and trust companies; and for state school funds; and whenever any money or funds may, by any law now or hereafter enacted, be invested…