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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 § 20603 Section 20603
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The Controller shall prescribe the manner in which a claimant eligible under this chapter, who for any reason is incapacitated, may appoint his or her spouse or an authorized agent, or have any such person appointed for such claimant, for all purposes of claiming and receiving po…
Rev. & Tax. Code § 20605 Section 20605
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(a) The postponement of property taxes pursuant to this chapter shall not affect the obligation of a borrower to continue to make payments to a lender with respect to an impound, trust, or other type of account described in Section 2954 of the Civil Code which was established pri…
Rev. & Tax. Code § 23151 Section 23151
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(a) With the exception of banks and financial corporations, every corporation doing business within the limits of this state and not expressly exempted from taxation by the provisions of the Constitution of this state or by this part, shall annually pay to the state, for the priv…
Rev. & Tax. Code § 23151.1 Section 23151.1
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Notwithstanding Section 23151, every corporation (except banks and financial corporations) doing business within the limits of this state and not exempted from taxation by the provisions of the Constitution of this state or by this part, shall annually pay to the state for the pr…

Rev. & Tax. Code § 23151.2 Section 23151.2

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Notwithstanding Section 23151, every corporation (except banks and financial corporations) not exempted from taxation by the provisions of the Constitution of this state or by this part which dissolves or withdraws, shall pay a tax for its taxable year of dissolution or withdrawa…

Rev. & Tax. Code § 23153 Section 23153

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(a) Every corporation described in subdivision (b) shall be subject to the minimum franchise tax specified in subdivision (d) from the earlier of the date of incorporation, qualification, or commencing to do business within this state, until the effective date of dissolution or w…

Rev. & Tax. Code § 23154 Section 23154

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The tax imposed under this chapter is in lieu of all ad valorem taxes and assessments of every kind and nature upon the general corporate franchises of the corporations taxable under this chapter but is not in lieu of any taxes or assessments upon real property interests not othe…

Rev. & Tax. Code § 23155 Section 23155

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In the event that taxes, interest and penalties have been or shall be assessed against, paid by or collected from a taxpayer under a subdivision of Section 23151.1, which assessment, payment or collection should have been made under a different subdivision, such taxes, interest a…

Rev. & Tax. Code § 23156 Section 23156

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(a) The Franchise Tax Board shall abate, upon written request by a qualified nonprofit corporation, unpaid qualified taxes, interest, and penalties for the taxable years in which the qualified nonprofit corporation certifies, under penalty of perjury, that it was not doing busine…

Rev. & Tax. Code § 30121 Section 30121

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For purposes of this article: (a) “Cigarettes” has the same meaning as in Section 30003, as it read on January 1, 1988. (b) “Tobacco products” includes, but is not limited to, a product containing, made, or derived from tobacco or nicotine that is intended for human consumption, …

Rev. & Tax. Code § 30122 Section 30122

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(a) The Cigarette and Tobacco Products Surtax Fund is hereby created in the State Treasury. The fund shall consist of all revenues deposited therein pursuant to this article. Moneys in the fund may only be appropriated for the following purposes: (1) Tobacco-related school and co…

Rev. & Tax. Code § 30123 Section 30123

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(a) In addition to the tax imposed upon the distribution of cigarettes by this chapter, there shall be imposed upon every distributor a tax upon the distribution of cigarettes at the rate of twelve and one-half mills ($0.0125) for each cigarette distributed. (b) There shall be im…

Rev. & Tax. Code § 30124 Section 30124

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(a) With the exception of payments of refunds made pursuant to Article 1 (commencing with Section 30361) of Chapter 6, and reimbursement of the State Board of Equalization for expenses incurred in the administration and collection of the tax imposed by Section 30123, pursuant to …

Rev. & Tax. Code § 30125 Section 30125

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Funds expended pursuant to this article shall be used only for the purposes expressed in this article and shall be used to supplement existing levels of service and not to fund existing levels of service. The fund and accounts in the fund may be used for loans to the General Fund…

Rev. & Tax. Code § 30126 Section 30126

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The annual determination required of the State Board of Equalization pursuant to subdivision (b) of Section 30123 shall be made based on the wholesale cost of tobacco products as of March 1, and shall be effective during the state’s next fiscal year. (Added November 8, 1988, by i…

Rev. & Tax. Code § 30128 Section 30128

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This article shall take effect on January 1, 1989. (Added November 8, 1988, by initiative Proposition 99. Note: This section prescribes a delayed operative date for Article 2, commencing with Section 30121.)

Rev. & Tax. Code § 30129 Section 30129

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The tax imposed by Section 30123 shall be imposed on every cigarette and tobacco product in the possession or under the control of every dealer and distributor on and after 12:01 a.m. on January 1, 1989, pursuant to rules and regulations promulgated by the State Board of Equaliza…

Rev. & Tax. Code § 30130 Section 30130

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This article may be amended only by vote of four-fifths of the membership of both houses of the Legislature. All amendments to this article must be consistent with its purposes. (Added November 8, 1988, by initiative Proposition 99. Operative January 1, 1989, by Section 30128.)

Rev. & Tax. Code § 41030 Section 41030

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(a) The Office of Emergency Services shall determine annually, on or before October 1, to be effective on January 1 of the following year, surcharge amounts pursuant to subdivision (b) that it estimates will produce sufficient revenue to fund the current fiscal year’s 911 and 988…

Rev. & Tax. Code § 41031 Section 41031

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(a) The Office of Emergency Services shall make its determination of the 911 surcharge amount each year no later than October 1 and shall notify the department of the new amount, which shall be effective with respect to access lines and the purchase of prepaid mobile telephony se…

Rev. & Tax. Code § 41032 Section 41032

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Immediately upon notification by the Office of Emergency Services, the department shall notify every service supplier and seller registered with it of the new amounts by a means determined by the department that may include, but is not limited to, mail, electronic mail, or intern…

Rev. & Tax. Code § 4141 Section 4141

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Any person may apply to the tax collector to satisfy and remove any lien by paying the sum of the following: (a) The sum of the amounts computed by multiplying the assessed value of the personal property, or leasehold improvements, or possessory interests by the applicable tax ra…

Rev. & Tax. Code § 4142 Section 4142

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Where delinquent taxes are being paid in installments, and a lien is sought to be satisfied and removed under this chapter, there shall be credited on the amount required to satisfy and remove the lien an amount which bears the same proportion to the amount which has been paid in…

Rev. & Tax. Code § 4143 Section 4143

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(a) Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due and payable pursuant to this part, the tax collector, with the approval of the board of supervisors, may accept partial payments from the taxpayer. The partial payments shall b…

Rev. & Tax. Code § 43101 Section 43101

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Every person, as defined in Section 25118 of the Health and Safety Code, who is subject to the fees specified in Section 105190 of the Health and Safety Code or imposed pursuant to Section 25205.2, 25205.5, or 25205.6 of, or described in Section 25205.25 of, the Health and Safety…

Rev. & Tax. Code § 43102 Section 43102

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The board, whenever it deems it necessary to ensure compliance with this part, may require any person subject to this part to place with it any security that the board determines to be reasonable, taking into account the circumstances of that person. Any security in the form of c…

Rev. & Tax. Code § 45101 Section 45101

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Every person who operates a solid waste landfill required to have a solid waste facilities permit pursuant to Chapter 3 (commencing with Section 44001) of Part 4 of the Public Resources Code shall register with the board. (Amended by Stats. 1993, Ch. 656, Sec. 48. Effective Octob…

Rev. & Tax. Code § 45102 Section 45102

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The board, whenever it deems it necessary to ensure compliance with this part, may require any person subject to this part to place with it any security that the board determines to be reasonable, taking into account the circumstances of that person. Any security in the form of c…

Rev. & Tax. Code § 46101 Section 46101

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(a) Every person who operates a refinery in this state, a marine terminal in the state, or operates a pipeline to transport crude oil out of the state or petroleum products into the state shall register with the California Department of Tax and Fee Administration for the purposes…

Rev. & Tax. Code § 4876 Section 4876

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When it can be ascertained from any roll or from any papers of the board what was intended or what should have been assessed, defects in description or form or clerical errors of the board in assessing state-assessed property or other errors of the board not involving the exercis…

Rev. & Tax. Code § 4876.5 Section 4876.5

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When it can be ascertained by the board from an audit of an assessee’s books of account or other papers that the property of the assessee was incorrectly valued or misclassified for any cause, then to the extent that this error caused the board to assess taxable tangible property…

Rev. & Tax. Code § 4877 Section 4877

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If the correction will increase the amount of taxes due, the board shall give the assessee opportunity for a hearing after at least five days notice at which he may present his objections to the change. The board’s decision is final. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 4878 Section 4878

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The date and nature of the correction shall be entered in the records of the board. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 4879 Section 4879

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The board shall transmit a statement of the correction of the assessment to the auditor of the county or city in which the property is located. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 4880 Section 4880

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The auditor shall enter the correction on the roll of the county or city opposite the description of property, and shall file and preserve the statement of the correction as a public record. The auditor shall make any necessary changes in his account with the tax collector. (Amen…

Rev. & Tax. Code § 50108.1 Section 50108.1

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Every person who is an owner of an underground storage tank for which a permit is required pursuant to Section 25284 of the Health and Safety Code containing petroleum shall register with the board on forms provided by the board. (Amended by Stats. 1995, Ch. 639, Sec. 72. Effecti…

Rev. & Tax. Code § 50108.2 Section 50108.2

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(a) The board, whenever it determines it to be necessary to ensure compliance with this part, may require any person subject to this part to place with it any security that the board determines to be reasonable, taking into account the circumstances of that person. Any security i…

Rev. & Tax. Code § 6066 Section 6066

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(a) Every person desiring to engage in or conduct business as a seller within this state shall file with the board an application for a permit for each place of business. Every application for a permit shall be made upon a form prescribed by the board and shall set forth the name…

Rev. & Tax. Code § 6066.3 Section 6066.3

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(a) A city, county, or city and county may collect information from persons desiring to engage in business in that jurisdiction for the purposes of selling tangible personal property under this part and shall transmit that information to the board. The information shall be provid…

Rev. & Tax. Code § 6066.4 Section 6066.4

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A city, county, or city and county may require each person desiring to engage in business in that jurisdiction for the purposes of selling tangible personal property to provide his or her seller’s permit account number, if any. (Amended by Stats. 2003, Ch. 471, Sec. 21.1. Effecti…

Rev. & Tax. Code § 6066.5 Section 6066.5

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At the time the board provides the applicant with an application form, the applicant shall be provided with a written notice in a form prescribed by the board outlining the provisions of Sections 6072 and 6094.5 and the penalties that will accrue to the applicant should the permi…

Rev. & Tax. Code § 6067 Section 6067

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After compliance with Sections 6066 and 6701 by the applicant, and after giving the applicant the notice required by Section 6066.5, the board shall grant and issue to each applicant a separate permit for each place of business within the state. A permit is not assignable and is …

Rev. & Tax. Code § 6068 Section 6068

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Upon such notification of a change of address as may be required by the board, a permit may be reissued for the new address of a business place of a permitholder without the filing of a new application. (Added by Stats. 1966, Ch. 5.)

Rev. & Tax. Code § 6069 Section 6069

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A seller whose permit has been previously suspended or revoked shall pay the board a fee of one hundred dollars ($100) for the renewal or issuance of a permit. (Amended by Stats. 2009, Ch. 545, Sec. 1. (AB 1547) Effective January 1, 2010.)

Rev. & Tax. Code § 6070 Section 6070

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Whenever any person fails to comply with any provision of this part relating to the sales tax or any rule or regulation of the board relating to the sales tax prescribed and adopted under this part, the board upon hearing, after giving the person 10 days’ notice in writing specif…

Rev. & Tax. Code § 6070.5 Section 6070.5

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(a) The board may refuse to issue a permit to any person submitting an application for a permit as required in Section 6066 if the person desiring to engage in or conduct business as a seller within this state has an outstanding final liability with the board for any amount due u…

Rev. & Tax. Code § 6071 Section 6071

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A person who engages in business as a seller in this state without a permit or permits or after a permit has been suspended or revoked, and each officer of any corporation which so engages in business, is guilty of a misdemeanor punishable as provided in Section 7153. (Amended by…

Rev. & Tax. Code § 6071.1 Section 6071.1

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(a) A permitholder who fails to surrender a seller’s permit upon transfer of a business shall be liable for any tax, interest, and penalty incurred by the transferee if the permitholder has actual or constructive knowledge that the transferee is using the permit in any manner. Th…

Rev. & Tax. Code § 6072 Section 6072

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A permit shall be held only by persons actively engaging in or conducting a business as a seller of tangible personal property. Any person not so engaged shall forthwith surrender his or her permit to the board for cancellation. The board may revoke the permit of a person found t…

Rev. & Tax. Code § 6073 Section 6073

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(a) (1) When the board determines it is necessary for the efficient administration of this part, the board may require the operator of a swap meet, flea market, or special event as a prerequisite to renting or leasing space on the premises owned or controlled by that operator to …