Research About Meet PRIA

Support Data Sources Privacy Policy Terms of Service Your Privacy Choiceshello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

™

Your Policy Risk Impact Agent

Research

At My Address
Federal Courts
Daily Briefings
Medicare & Social Security
Congressional Bills
Federal Register
Tariffs
Fed Decisions & The Economy
State Tracker
World Watch
U.S. Code
U.S. Constitution

Knowledge

Search Polipedia
Daily Briefings
Calculators
What is Policy Risk?
The Countdown

Company

About PRIA
Support

Get PRIA

Support Data Sources Privacy Policy Terms of Service Your Privacy Choices

hello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA is a trademark of PRIA Technologies, LLC.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

™

Your Policy Risk Impact Agent

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 § 6073.1 Section 6073.1
0.6K chars
An operator of a swap meet or flea market, as defined in Section 6073, or special event, who verifies that a seller has a valid seller’s permit, or who obtains from the seller a certificate that the seller is not offering for sale any item that is taxable under this part and who …
Rev. & Tax. Code § 6073.2 Section 6073.2
1.6K chars
(a) Section 6073 shall not apply to any of the following: (1) An event or show for which all exhibitors’ contracts prohibit any sale of tangible personal property at the event or show and at which no tangible personal property is actually sold. (2) An event or show that is conduc…
Rev. & Tax. Code § 6074 Section 6074
2.5K chars
(a) When the board determines it is necessary for the efficient administration of this part, the board may, by written notice, require any person making sales to operators of catering trucks, operated out of that person’s facility pursuant to Section 114295 of the Health and Safe…
Rev. & Tax. Code § 6075 Section 6075
0.9K chars

Showing 251–300 of 767

Page 6 of 16

← Previous Next →

(a) No permit shall be required of any person who engages in business in this state as a seller of feed, for any form of animal life, that is exempt from taxation pursuant to subdivision (b) of Section 6358 and who engages in no other taxable sales of tangible personal property a…

Rev. & Tax. Code § 6077 Section 6077

1.1K chars

(a) Any retail florist who fails to obtain a permit before engaging in or conducting business as a seller shall, in addition to any other applicable penalty, pay a penalty of five hundred dollars ($500). (b) Every mobile retail florist shall have a copy of the permit at each sale…

Rev. & Tax. Code § 9410 Section 9410

0.1K chars

“Contractor” includes a subcontractor. (Added by Stats. 1995, Ch. 555, Sec. 38. Effective January 1, 1996.)

Rev. & Tax. Code § 9411 Section 9411

0.3K chars

“IFTA” means the International Fuel Tax Agreement. The International Fuel Tax Agreement consists of the Articles of Agreement, the Procedures Manual, the Audit Manual, as amended from time to time. (Amended by Stats. 2005, Ch. 519, Sec. 6. Effective October 4, 2005. Operative Jan…

Rev. & Tax. Code § 11291 Section 11291

0.3K chars

The value of private railroad cars shall not include the car owner’s tools, shop equipment, materials, supplies, or other like items of personal property customarily kept or maintained at fixed locations for use in repairing, improving, servicing, or operating the cars. (Amended …

Rev. & Tax. Code § 11292 Section 11292

1.1K chars

In making the assessment, the board shall value the cars by class based on the owner’s acquisition cost, less depreciation. The depreciation shall be computed for these enumerated Association of American Railroad’s, or successor organization’s, car type groups on a straight-line …

Rev. & Tax. Code § 11293 Section 11293

0.5K chars

In making an assessment, the board shall determine the average number of each class of private railroad cars physically present in the state in the calendar year immediately preceding the fiscal year in which the tax is imposed upon the basis of car days. The board shall multiply…

Rev. & Tax. Code § 11294 Section 11294

0.6K chars

In determining the averages required in Section 11293, the board shall exclude from the California factor car mileage, car days or such other data which occurs while cars are not qualified for revenue service and are in a repair facility in this state requiring and undergoing or …

Rev. & Tax. Code § 16730 Section 16730

0.8K chars

In a case not involving a false or fraudulent return or failure to file a return, if the Controller determines at any time after the tax is due, but not later than four years after the return is filed, that the tax disclosed in any return required to be filed by this part is less…

Rev. & Tax. Code § 16731 Section 16731

0.2K chars

In the case of a false or fraudulent return or failure to file a return, the Controller may determine the tax at any time. (Added by Stats. 1977, Ch. 1079.)

Rev. & Tax. Code § 16732 Section 16732

0.3K chars

In any case in which a deficiency has been determined in an erroneous amount, the Controller may, within three years after the erroneous determination was made, set aside the determination or issue an amended determination in the correct amount. (Added by Stats. 1977, Ch. 1079.)

Rev. & Tax. Code § 16733 Section 16733

0.5K chars

The Controller shall give notice of the deficiency determined, together with any penalty for failure to file a return or to show any transfer in the return filed, by personal service or by mail to the person filing the return at the address stated in the return, or, if no return …

Rev. & Tax. Code § 16734 Section 16734

0.3K chars

In any case in which it is claimed that a deficiency has been determined in an erroneous amount, any person who is liable for the tax may, within three years after the determination was made, bring an action against the state in the superior court having jurisdiction to have the …

Rev. & Tax. Code § 18621 Section 18621

1.2K chars

Except as otherwise provided by the Franchise Tax Board and in Section 18621.5, any return, declaration, statement, or other document required to be made under any provision of Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), this part, or any app…

Rev. & Tax. Code § 18621.10 Section 18621.10

2.2K chars

(a) For taxable years beginning on or after January 1, 2014, if an acceptable return of a business entity was prepared using a tax preparation software, that return shall be filed using electronic technology in a form and manner prescribed by the Franchise Tax Board. (b) For purp…

Rev. & Tax. Code § 18621.5 Section 18621.5

2.4K chars

(a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic technology shall be in a form as the Franchise Tax Board may prescribe and is not complete, and therefore not filed, unless an electronic filing declaratio…

Rev. & Tax. Code § 18621.7 Section 18621.7

0.5K chars

The Franchise Tax Board shall not approve for electronic filing any proprietary filing software or electronic tax preparation forms that require a taxpayer to consent to the disclosure of any information for which a consent to disclose is required by Section 17530.5 of the Busine…

Rev. & Tax. Code § 18621.9 Section 18621.9

3.0K chars

(a) If an income tax return preparer prepared more than 100 timely original individual income tax returns that were filed during any calendar year that began on and after January 1, 2003, and if in the current calendar year that income tax preparer prepares one or more acceptable…

Rev. & Tax. Code § 18622 Section 18622

2.4K chars

(a) If any item required to be shown on a federal tax return, including any gross income, deduction, penalty, credit, or tax for any year of any taxpayer is changed or corrected by the Commissioner of Internal Revenue or other officer of the United States or other competent autho…

Rev. & Tax. Code § 18622.5 Section 18622.5

18.2K chars

(a) Notwithstanding Section 18622, if any item required to be shown on a federal partnership return, including any partnership-related item, is changed or corrected by the Commissioner of Internal Revenue or other officer of the United States or other competent authority, and the…

Rev. & Tax. Code § 18623 Section 18623

1.2K chars

(a) The Franchise Tax Board is authorized to provide, with respect to any amount required to be shown on any return, form, statement, or other document required to be filed with the Franchise Tax Board, that if the amount of the item is other than a whole dollar amount, either of…

Rev. & Tax. Code § 18624 Section 18624

1.5K chars

(a) Section 6109 of the Internal Revenue Code, relating to identifying numbers, shall apply, except as otherwise provided. (b) Identifying numbers shall be required on state tax returns, statements, or other documents in the form and manner as the Franchise Tax Board may require.…

Rev. & Tax. Code § 18625 Section 18625

0.3K chars

An income tax return preparer shall furnish a copy of any state tax return to a taxpayer and retain information in accordance with Section 6107 of the Internal Revenue Code. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of …

Rev. & Tax. Code § 18626 Section 18626

0.3K chars

For purposes of Chapter 9 (commencing with Section 19701), which relates to criminal penalties in the case of fraudulent returns, the term “return” includes any return filed under this part using electronic technology pursuant to Section 18621.5. (Added by Stats. 1995, Ch. 845, S…

Rev. & Tax. Code § 18628 Section 18628

3.1K chars

(a) Section 6111 of the Internal Revenue Code, relating to disclosure of reportable transactions, applies, except as otherwise provided. (b) (1) Except as provided in subdivision (e), a material advisor is required to send a duplicate of the federal return, if applicable, or the …

Rev. & Tax. Code § 20621 Section 20621

1.9K chars

Each claimant applying for postponement under Article 2 (commencing with Section 20601) shall file a claim under penalty of perjury with the Controller on a form supplied by the Controller. The claim shall contain all of the following: (a) Evidence acceptable to the Controller th…

Rev. & Tax. Code § 20622 Section 20622

0.4K chars

The claim for postponement shall be filed after October 1 of the fiscal year in which the postponement is claimed and on or before February 10 of that fiscal year; if February 10th falls on Saturday, Sunday, or a legal holiday, the date is extended to the next business day. (Amen…

Rev. & Tax. Code § 23181 Section 23181

2.8K chars

(a) Except as otherwise provided herein, an annual tax is hereby imposed upon every bank doing business within the limits of this state according to or measured by its net income, upon the basis of its net income for the next preceding income year at the rate provided under Secti…

Rev. & Tax. Code § 23182 Section 23182

0.8K chars

The tax imposed under this part upon banks and financial corporations is in lieu of all other taxes and licenses, state, county and municipal, upon the said banks and financial corporations except taxes upon their real property, local utility user taxes, sales and use taxes, stat…

Rev. & Tax. Code § 23183 Section 23183

1.9K chars

(a) For taxable years beginning before January 1, 2000, an annual tax is hereby imposed upon every financial corporation doing business within the limits of this state and taxable under the provisions of Section 27 of Article XIII of the Constitution of this state, for the privil…

Rev. & Tax. Code § 23183.1 Section 23183.1

2.0K chars

Notwithstanding Section 23183, every financial corporation doing business within the limits of this state and not exempted from taxation by the Constitution of this state or by this part, shall annually pay to the state for the privilege of exercising its corporate franchises wit…

Rev. & Tax. Code § 23183.2 Section 23183.2

0.6K chars

Notwithstanding Section 23183, every financial corporation 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 withdrawal according to or measured by it…

Rev. & Tax. Code § 23186 Section 23186

0.2K chars

For taxable years ending on or after December 31, 1995, the rate of tax on banks and financial corporations shall be the rate of tax specified in Section 23151, plus 2 percent. (Amended by Stats. 2000, Ch. 862, Sec. 55. Effective January 1, 2001.)

Rev. & Tax. Code § 23187 Section 23187

0.5K chars

Upon the request of a taxpayer under this chapter, the tax-collecting officer of a county, city, or other political subdivision of this State, shall furnish an official receipt for real and personal property taxes paid to him setting forth a description of such property, the asse…

Rev. & Tax. Code § 23188 Section 23188

0.5K chars

In the event that taxes, interest, or penalties have been or shall be assessed against, paid by, or collected from a taxpayer under a subdivision of Section 23181 or 23183.1, which assessment, payment, or collection should have been made under a different subdivision of those sec…

Rev. & Tax. Code § 30131 Section 30131

0.5K chars

Notwithstanding Section 30122, the California Children and Families Trust Fund is hereby created in the State Treasury for the exclusive purpose of funding those provisions of the California Children and Families Act of 1998 that are set forth in Division 108 (commencing with Sec…

Rev. & Tax. Code § 30131.1 Section 30131.1

0.5K chars

The following definitions apply for purposes of this article: (a) “Cigarette” has the same meaning as in Section 30003, as it read on January 1, 1997. (b) “Tobacco products” shall have the same meaning as in subdivision (b) of Section 30121, as amended by the California Healthcar…

Rev. & Tax. Code § 30131.2 Section 30131.2

1.8K chars

(a) In addition to the taxes imposed upon the distribution of cigarettes by Article 1 (commencing with Section 30101) and Article 2 (commencing with Section 30121) and any other taxes in this chapter, there shall be imposed an additional surtax upon every distributor of cigarette…

Rev. & Tax. Code § 30131.3 Section 30131.3

0.8K chars

Except for payments of refunds made pursuant to Article 1 (commencing with Section 30361) of Chapter 6, reimbursement of the State Board of Equalization for expenses incurred in the administration and collection of the taxes imposed by Section 30131.2, and transfers of funds in a…

Rev. & Tax. Code § 30131.4 Section 30131.4

1.4K chars

(a) All moneys raised pursuant to taxes imposed by Section 30131.2 shall be appropriated and expended only for the purposes expressed in the California Children and Families Act, and shall be used only to supplement existing levels of service and not to fund existing levels of se…

Rev. & Tax. Code § 30131.5 Section 30131.5

0.4K chars

The annual determination required of the State Board of Equalization pursuant to subdivision (b) of Section 30131.2 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 3, 1998, by…

Rev. & Tax. Code § 30131.6 Section 30131.6

0.4K chars

The taxes imposed by Section 30131.2 shall be imposed on every cigarette and on tobacco products in the possession or under the control of every dealer and distributor on and after 12:01 a.m. on January 1, 1999, pursuant to rules and regulations promulgated by the State Board of …

Rev. & Tax. Code § 40035 Section 40035

0.3K chars

Every electric utility selling electrical energy for consumption in this state shall register with the board upon a form prescribed by the board and shall set forth the name under which the utility transacts or intends to transact business and such other information as the board …

Rev. & Tax. Code § 40036 Section 40036

2.1K chars

(a) When necessary to ensure compliance with this part, the board may require any person subject to this part to place with it the security that the board determines. Security in the form of cash, insured deposits in banks or savings and loan institutions, or a bond or bonds duly…

Rev. & Tax. Code § 41040 Section 41040

0.3K chars

Every service supplier or seller in this state shall register with the department upon a form prescribed by the department and shall set forth the name under which it transacts or intends to transact business and other information as the department may require. (Amended by Stats.…

Rev. & Tax. Code § 41041 Section 41041

2.3K chars

(a) When necessary to ensure compliance with this part, the department may require any person subject to this part to place with it the security that the department determines. Security in the form of cash, insured deposits in banks or savings and loan institutions, or a bond or …

Rev. & Tax. Code § 4151 Section 4151

1.9K chars

Any person filing an affidavit of interest may apply to the tax collector to have any parcel separately valued in order that it may be redeemed under the provisions of this chapter. The tax collector may file an application to have any parcel separately valued when such applicati…