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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

767 sections·Filtered byTitle RTC✕Ch 2✕

Rev. & Tax. Code § 3437 Section 3437
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The amount due on any property may be paid until the close of business on June 30 if it was separately valued on the secured roll. If June 30 falls on a Saturday, Sunday, or legal holiday, and payment is received by the close of business on the next business day, redemption penal…
Rev. & Tax. Code § 3438 Section 3438
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If the tax collector discovers before the declaration that because of any error the tax on a parcel of real property should not be declared in default, he or she shall not declare it in default and the board of supervisors shall cause the assessor to enter the uncollected taxes o…
Rev. & Tax. Code § 3439 Section 3439
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In appropriate columns on the delinquent roll, or the secured roll if the delinquent roll has been dispensed with, opposite each parcel separately valued the taxes on which have been declared in default, the tax collector shall enter “tax defaulted,” the date of the declaration, …
Rev. & Tax. Code § 3441 Section 3441
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Every person who does any act tending permanently to impair the value of tax-defaulted property is guilty of a misdemeanor and is liable for any damages sustained by the county or public agency because of his or her act. Those acts include, but are not limited to, the removal, de…

Rev. & Tax. Code § 3442 Section 3442

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Within 30 days after the declaration of default, the tax collector shall furnish the auditor with a list of all tax-defaulted property. The auditor shall enter on the current roll immediately after the description of the property the fact and date of declaration of default. (Amen…

Rev. & Tax. Code § 3443 Section 3443

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The tax collector shall transmit the list of property to the assessor who shall enter on his or her records the fact and date of the declaration of default. (Amended by Stats. 1984, Ch. 988, Sec. 26. Effective September 11, 1984.)

Rev. & Tax. Code § 3443.5 Section 3443.5

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In lieu of the procedure specified in Section 3443, where a machine-prepared roll is used, the fact and date of the declaration of default may be entered upon the reproduced roll. (Amended by Stats. 1984, Ch. 988, Sec. 27. Effective September 11, 1984.)

Rev. & Tax. Code § 3444 Section 3444

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If the original declaration of default by operation of law is ever canceled or held void, the property shall be treated for all purposes as if in default in the next subsequent year for which it would have been validly declared in default but for the previous declaration of defau…

Rev. & Tax. Code § 40016 Section 40016

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(a) A surcharge is imposed on the consumption in this state of electrical energy purchased from an electric utility on and after January 1, 2003, at the rate of three-tenths mill ($0.0003) per kilowatt-hour, or at the rate determined pursuant to subdivision (b). (b) The Energy Co…

Rev. & Tax. Code § 40018 Section 40018

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Every person consuming electrical energy in this state purchased from an electric utility, or the United States or an agency thereof, is liable for the surcharge. His liability is not extinguished until the surcharge has been paid to this state, except that payment to an electric…

Rev. & Tax. Code § 40019 Section 40019

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Every electric utility making sales of electrical energy to consumers in this state shall collect the surcharge from each consumer, other than a consumer that is an electric utility, at the time it collects its billings from the consumer for the electrical energy sold; provided, …

Rev. & Tax. Code § 40019.1 Section 40019.1

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Notwithstanding the provisions of Section 40019, an electric utility may collect the surcharge from another electric utility under such terms and conditions as are agreed upon by the electric utilities involved and the board. (Added by Stats. 1977, Ch. 624.)

Rev. & Tax. Code § 40020 Section 40020

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The surcharge required to be collected by the elecric utility from the consumer shall be added to the charges to the consumer for the electrical energy sold. The amount of the surcharge may be stated separately. If the electric utility does not separately state the amount of the …

Rev. & Tax. Code § 40021 Section 40021

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The surcharge required to be collected by the electric utility, and any amount unreturned to the consumer which is not a surcharge but was collected from the consumer as representing a surcharge, constitutes debts owed by the electric utility to this state. (Added by Stats. 1974,…

Rev. & Tax. Code § 40022 Section 40022

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Any amounts collected by an electric utility from a consumer on account of the purchase of electrical energy the consumption of which is subject to the surcharge shall be applied proportionately between the liability of the consumer on account of the purchase of the electrical en…

Rev. & Tax. Code § 40023 Section 40023

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An electric utility is relieved from liability to collect the surcharge insofar as the base upon which the surcharge is imposed is represented by accounts which have been found to be worthless and charged off in accordance with generally accepted accounting principles. If the ele…

Rev. & Tax. Code § 40024 Section 40024

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Notwithstanding any other provision of law to the contrary, persons subject to the jurisdiction of the Public Utilities Commission need not obtain any authorization from the commission to comply with the provisions of this part. (Amended by Stats. 1977, Ch. 940.)

Rev. & Tax. Code § 40025 Section 40025

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The rate fixed by the board pursuant to subdivision (b) of Section 40016 shall apply with respect to billing periods beginning on or after July 1, 1983. (Added by Stats. 1982, Ch. 1067, Sec. 7. Operative July 1, 1983, by Sec. 10 of Ch. 1067.)

Rev. & Tax. Code § 41020 Section 41020

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(a) (1) (A) On and after January 1, 2020, a 911 surcharge is hereby imposed on each access line for each month or part thereof for which a service user subscribes with a service supplier, at an amount determined under Article 2 (commencing with Section 41030). Beginning January 1…

Rev. & Tax. Code § 41021 Section 41021

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(a) A service supplier shall collect the surcharges from each service user at the time it collects its billings from the service user. The duty to collect the surcharges from a service user shall commence with the beginning of the first regular billing period applicable to that p…

Rev. & Tax. Code § 41022 Section 41022

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(a) The surcharges required to be collected by the service supplier shall each be added to and stated separately in its billings to the service user. (b) Notwithstanding subdivision (a), a service supplier may elect to combine the 911 and 988 surcharges into a single-line item on…

Rev. & Tax. Code § 41023 Section 41023

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The surcharges required to be collected by the service supplier, and any amount unreturned to the service user that is not owed as part of the surcharges but was collected from the service user under the representation by the service supplier that it was owed as part of the surch…

Rev. & Tax. Code § 41024 Section 41024

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Every service user in this state is liable for the surcharges until they have been paid to this state, except that payment to a service supplier registered under this part is sufficient to relieve the service user from further liability for the surcharges. Any surcharge collected…

Rev. & Tax. Code § 41027 Section 41027

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Nothing in this part shall be construed as imposing a surcharge upon access lines or on the purchase of prepaid mobile telephony services if imposition of that surcharge would be in violation of the Constitution of the United States, the United States Code, or the laws of the sta…

Rev. & Tax. Code § 41028 Section 41028

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(a) (1) On and after January 1, 2020, the surcharge amounts imposed by Section 41020 on the purchase of prepaid mobile telephony services in this state shall be collected by a seller from each prepaid consumer at the time of each retail transaction in this state. The surcharges s…

Rev. & Tax. Code § 4131 Section 4131

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It is hereby declared to be the policy of the state and the intent of this chapter to provide for: (a) The satisfaction and removal of any lien secured to any parcel of tax-defaulted property, and if the right of redemption has not been terminated, to any parcel of tax-defaulted …

Rev. & Tax. Code § 4132 Section 4132

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For the purposes of this chapter: (a) Improvements are not a parcel separate from the land on which they are situated. (b) An undivided interest is a parcel separate from the whole assessment. (c) A lien is the amount created by the assessment of personal property, or leasehold i…

Rev. & Tax. Code § 43053 Section 43053

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The fees imposed pursuant to Sections 25205.2 and 25205.5 of, and described in Section 25205.25 of, the Health and Safety Code shall be administered and collected by the California Department of Tax and Fee Administration in accordance with this part. (Amended by Stats. 2024, Ch.…

Rev. & Tax. Code § 43054 Section 43054

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The fees imposed pursuant to Section 25205.6 of the Health and Safety Code shall be administered and collected by the California Department of Tax and Fee Administration in accordance with this part. (Amended by Stats. 2021, Ch. 73, Sec. 89. (SB 158) Effective July 12, 2021.)

Rev. & Tax. Code § 43056 Section 43056

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The fee imposed pursuant to Section 105190 of the Health and Safety Code shall be administered and collected by the board in accordance with this part. (Amended by Stats. 1996, Ch. 720, Sec. 3. Effective January 1, 1997.)

Rev. & Tax. Code § 43057 Section 43057

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The fee imposed pursuant to Section 105310 of the Health and Safety Code shall be administered and collected by the board in accordance with this part. (Amended by Stats. 1996, Ch. 1023, Sec. 417. Effective September 29, 1996.)

Rev. & Tax. Code § 45051 Section 45051

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The fee imposed pursuant to Section 48000 of the Public Resources Code shall be administered and collected by the board in accordance with this part. (Amended by Stats. 1993, Ch. 656, Sec. 46. Effective October 1, 1993.)

Rev. & Tax. Code § 46051 Section 46051

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The fee imposed pursuant to Section 8670.40 of the Government Code shall be administered and collected by the board in accordance with this part. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)

Rev. & Tax. Code § 46052 Section 46052

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The fee imposed pursuant to Section 8670.48 of the Government Code shall be administered and collected by the board in accordance with this part. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)

Rev. & Tax. Code § 46053 Section 46053

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Any fees collected from an owner of crude oil, petroleum products, or renewable fuel pursuant to Section 46051 or 46052 that have not been remitted to the California Department of Tax and Fee Administration shall be deemed a debt owed to the State of California by the person requ…

Rev. & Tax. Code § 46054 Section 46054

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(a) The board shall notify the feepayers that, as of the first of the month following the notification, no fee shall be imposed whenever the administrator, in consultation with the board, and with the approval of the Treasurer, determines that the amount in the Oil Spill Response…

Rev. & Tax. Code § 4831 Section 4831

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Incorrect entries on a roll may be corrected under this article as follows: (a) (1) Any error or omission not involving the exercise of assessor value judgment may be corrected within four years after the making of the assessment being corrected. (2) Notwithstanding paragraph (1)…

Rev. & Tax. Code § 4831.1 Section 4831.1

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Notwithstanding any other law, corrections to the roll that relate to the disabled veterans’ exemption described in Section 205.5 may be corrected within eight years after the making of the assessment being corrected. (Added by Stats. 2016, Ch. 871, Sec. 2. (SB 1458) Effective Se…

Rev. & Tax. Code § 4831.5 Section 4831.5

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When it can be ascertained by the assessor from an audit of an assessee’s books of account or other papers that there has been a defect of description or clerical error of the assessee in his property statement or in other information or records furnished to the assessor which ca…

Rev. & Tax. Code § 4832 Section 4832

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Clerical errors of the auditor on the roll may be corrected under this article at any time before the report is sent to the Controller pursuant to Section 3440, or the summary statement is sent to the Controller pursuant to Section 3446, showing in detail the tax-defaulted proper…

Rev. & Tax. Code § 4832.1 Section 4832.1

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If the amount of any tax or special assessment is understated on the roll by five dollars ($5) or less due to clerical error of the auditor, the amount by which such tax or special assessment is understated may be canceled by the auditor. After cancellation by the auditor, the am…

Rev. & Tax. Code § 4833.1 Section 4833.1

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(a) Notwithstanding Section 2610.5, in the case of corrections made to the roll pursuant to Section 1646.1, where a taxpayer has failed to pay an amount of tax computed upon assessed value that is the subject of a pending assessment appeal, the relief from penalties shall apply o…

Rev. & Tax. Code § 4834 Section 4834

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Corrections authorized under this article shall be made by the auditor. (Amended by Stats. 1991, Ch. 532, Sec. 37.)

Rev. & Tax. Code § 4834.5 Section 4834.5

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Clerical errors on the delinquent roll may be corrected by the tax collector at any time before the county has disposed of the property. This section shall be construed as an additional procedure to that set forth in Sections 4946 to 4948, inclusive. (Amended by Stats. 1991, Ch. …

Rev. & Tax. Code § 4835 Section 4835

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If the correction will decrease the amount of unpaid taxes, the consent of the board of supervisors is necessary to the correction. (Amended by Stats. 1980, Ch. 411, Sec. 45. Effective July 11, 1980. Operative January 1, 1981, by Sec. 51 of Ch. 411.)

Rev. & Tax. Code § 4836 Section 4836

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(a) If the correction will result in a reduction of an assessment that would entitle the assessee to a refund, the auditor shall either process the refund or notify the assessee in writing of the requirements for obtaining a refund pursuant to Section 5097. The notice shall state…

Rev. & Tax. Code § 4836.5 Section 4836.5

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In the event any correction authorized under this article has the effect of increasing the assessment, the auditor shall apply a tax rate to that increase at whatever tax rate was in existence in the year in which the error was made and shall apply the assessment ratio that was i…

Rev. & Tax. Code § 4837 Section 4837

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The date and nature of the correction shall be entered on the roll on which the error was made or on the delinquent abstract prepared therefrom opposite the description of property; provided, however, that where the correction is to a prior year’s roll and results in an increase …

Rev. & Tax. Code § 4837.5 Section 4837.5

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(a) Notwithstanding any other provision of law, taxes due, whether secured or unsecured, on escape assessments for prior fiscal years may be paid over a four-year period at the option of the assessee if: (1) the additional tax is over five hundred dollars ($500), and (2) a writte…

Rev. & Tax. Code § 4838 Section 4838

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If the roll of any taxing agency in course of preparation is lost or destroyed because of public calamity and is reconstructed from available data, at any time before the declaration of default the assessor may correct any erroneous assessment. The assessor shall: (a) Send certif…