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 § 23251 Section 23251
0.2K chars
The term “reorganization,” as used in this chapter, shall have the same meaning as that term is defined in Section 368 of the Internal Revenue Code. (Amended by Stats. 1984, Ch. 938, Sec. 26.2. Effective September 7, 1984.)
Rev. & Tax. Code § 23253 Section 23253
0.5K chars
Section 381(b) of the Internal Revenue Code, relating to operating rules, shall apply in determining the close of the taxable year. If a short period year is required by use of Section 381(b) of the Internal Revenue Code, the transferor’s short year tax shall be computed using th…
Rev. & Tax. Code § 9430 Section 9430
0.7K chars
(a) The board shall make available any and all information obtained under this chapter to any member jurisdiction of the IFTA, a designee of the member jurisdiction, or any contractor under contract with the board. The information obtained by the member jurisdiction, designee, or…
Rev. & Tax. Code § 11351 Section 11351
0.6K chars
If at any time after the lien date the board believes that the collection of all or part of the tax imposed by this part will be jeopardized by delay, it shall immediately determine the assessed value of the property and the tax rate to be applied. From these it shall compute the…

Showing 401–450 of 767

Page 9 of 16

← Previous Next →

Rev. & Tax. Code § 11352 Section 11352

0.4K chars

The notice of assessment shall be inscribed “jeopardy assessment” and shall be served upon the assessee in the manner prescribed in Section 11312. It shall contain in addition to the information prescribed in Section 11404 notice that the tax, interest, and penalties are due and …

Rev. & Tax. Code § 11353 Section 11353

0.4K chars

The person against whom a jeopardy assessment is made may file a petition for reassessment with the board within 10 days of service upon him of the notice of assessment. At the time of filing the petition the person shall deposit with the board such security as the board may deem…

Rev. & Tax. Code § 11354 Section 11354

0.4K chars

A jeopardy assessment is delinquent at the time it becomes final, and if unpaid at this time, a penalty of 10 percent of the tax shall be added thereto, plus interest on the amount of tax at the adjusted annual rate established pursuant to Section 19521 from the date on which the…

Rev. & Tax. Code § 23281 Section 23281

1.8K chars

(a) (1) When a taxpayer ceases to do business within the state during any taxable year and does not dissolve or withdraw from the state during that year, and does not resume doing business during the succeeding taxable year, its tax for the taxable year in which it resumes doing …

Rev. & Tax. Code § 23282 Section 23282

2.3K chars

(a) The tax imposed upon any taxpayer which has suffered the suspension or forfeiture provided in Section 23301, and which revives in any taxable year other than the taxable year in which suspension or forfeiture occurred, shall be computed in the same manner as provided in Secti…

Rev. & Tax. Code § 9432 Section 9432

0.6K chars

The board shall transmit all moneys received by it under this chapter to the Treasurer to be deposited in the State Treasury. The board in accordance with the Treasurer shall set up a reserve account in the State Treasury to disburse those moneys as needed. After distribution pay…

Rev. & Tax. Code § 9433 Section 9433

0.3K chars

The fees paid for licenses and decals issued under Section 9420 shall be deposited in a reserve account in the State Treasury and shall, upon appropriation by the Legislature, be used for administration of the IFTA program. (Added by Stats. 1995, Ch. 555, Sec. 38. Effective Janua…

Rev. & Tax. Code § 23301 Section 23301

1.5K chars

Except for the purposes of filing an application for exempt status or amending the articles of incorporation or organization as necessary either to perfect that application or to set forth a new name, the powers, rights, and privileges of a domestic taxpayer may be suspended, and…

Rev. & Tax. Code § 23301.5 Section 23301.5

0.5K chars

Except for the purposes of filing an application for exempt status or amending the articles of incorporation or organization as necessary either to perfect that application or to set forth a new name, the powers, rights, and privileges of a domestic taxpayer may be suspended, and…

Rev. & Tax. Code § 23301.6 Section 23301.6

0.5K chars

Sections 23301, 23301.5, and 23775 shall apply to a foreign taxpayer only if the taxpayer is qualified or registered to do business in California. A taxpayer that is required under Section 2105 or 17708.02 of the Corporations Code to qualify or register to do business shall not b…

Rev. & Tax. Code § 23302 Section 23302

1.4K chars

(a) Forfeiture or suspension of a taxpayer’s powers, rights, and privileges pursuant to Section 23301, 23301.5, or 23775 shall occur and become effective only as expressly provided in this section in conjunction with Section 21020, which requires notice prior to the suspension of…

Rev. & Tax. Code § 23303 Section 23303

0.3K chars

Notwithstanding the provisions of Section 23301 or 23301.5, any taxpayer that transacts business or receives income within the period of its suspension or forfeiture shall be subject to tax under the provisions of this chapter. (Amended by Stats. 2023, Ch. 209, Sec. 6. (AB 1765) …

Rev. & Tax. Code § 23304.1 Section 23304.1

2.8K chars

(a) Every contract made in this state by a taxpayer during the time that the taxpayer’s powers, rights, and privileges are suspended or forfeited pursuant to Section 23301, 23301.5, or 23775 shall, subject to Section 23304.5, be voidable at the request of any party to the contrac…

Rev. & Tax. Code § 23304.5 Section 23304.5

0.9K chars

A party that has the right to declare a contract to be voidable pursuant to Section 23304.1 may exercise that right only in a lawsuit brought by either party with respect to the contract in a court of competent jurisdiction and the rights of the parties to the contract shall not …

Rev. & Tax. Code § 23305 Section 23305

1.0K chars

Any taxpayer which has suffered the suspension or forfeiture provided for in Section 23301 or 23301.5 may be relieved therefrom upon making application therefor in writing to the Franchise Tax Board and upon the filing of all tax returns required under this part, and the payment …

Rev. & Tax. Code § 23305.1 Section 23305.1

5.6K chars

(a) A taxpayer may make application to the Franchise Tax Board for relief from the voidability provisions of Section 23304.1. To be relieved from voidability, the taxpayer shall do all of the following: (1) Provide the Franchise Tax Board with an application for relief from contr…

Rev. & Tax. Code § 23305.2 Section 23305.2

1.5K chars

Notwithstanding Sections 23305 and 23305.1 that require a taxpayer to pay any liability to the Franchise Tax Board as a condition to revivor or relief from voidability, the Franchise Tax Board shall issue a certificate of revivor under Section 23305, or of relief from voidability…

Rev. & Tax. Code § 23305.5 Section 23305.5

0.9K chars

For purposes of this article: (a) “Taxpayer” means either: (1) A corporation subject to tax under this chapter. (2) A business entity organized under a statute or law, under a state or a federally recognized Indian tribe, under another jurisdiction, if the statute or law describe…

Rev. & Tax. Code § 23305a Section 23305a

1.6K chars

Before the certificate of revivor is issued by the Franchise Tax Board, it shall obtain from the Secretary of State an endorsement upon the application of the fact that the name of the taxpayer then meets the requirements of subdivision (b) of Section 201 or subdivision (b) of Se…

Rev. & Tax. Code § 23305b Section 23305b

0.7K chars

Notwithstanding Section 23305, the Franchise Tax Board may revive a taxpayer to good standing without full payment of the taxes, penalties, and interest due if it determines that the revivor will improve the prospects for collection of the full amount due. This revivor may be lim…

Rev. & Tax. Code § 23305c Section 23305c

1.2K chars

(a) Upon issuance of the certificate of revivor, the Franchise Tax Board shall transmit to the Secretary of State the revived taxpayer’s name and its entity number. (b) The taxpayer’s name and number, the fact that the taxpayer’s powers, rights, and privileges have been revived a…

Rev. & Tax. Code § 23305d Section 23305d

0.4K chars

A certificate of suspension or forfeiture from the Franchise Tax Board setting forth that the suspended or forfeited taxpayer has been notified of its liability for tax or requirement to file a return under this part and that the tax has not been paid or the return has not been f…

Rev. & Tax. Code § 23305e Section 23305e

0.4K chars

(a) The Franchise Tax Board may provide letters of good standing, verifying a taxpayer’s status for doing business in California, at a charge reflecting the reasonable costs to the department of responding to these requests. (b) Fees received under this section shall be handled i…

Rev. & Tax. Code § 23310 Section 23310

2.7K chars

(a) The Franchise Tax Board may abate, upon written request by a qualified entity, unpaid qualified taxes, interest, and penalties for the taxable years in which the qualified entity certifies, under penalty of perjury, that it was not doing business, within the meaning of subdiv…

Rev. & Tax. Code § 23311 Section 23311

1.5K chars

(a) If a qualified entity, as defined by Section 23310, has been dissolved or canceled as described by Section 23310, but continues to do business within the meaning of subdivision (a) of Section 23101, or has any remaining assets which were not disclosed by the qualified entity …

Rev. & Tax. Code § 23331 Section 23331

1.1K chars

(a) For the purposes of this article, the effective date of dissolution of a corporation is the date on which the certified copy of the court decree, judgment, or order declaring the corporation duly wound up and dissolved is filed in the office of the Secretary of State or the d…

Rev. & Tax. Code § 23332 Section 23332

3.2K chars

(a) Except in the case of a taxpayer subject to the provisions of Section 23222a, any taxpayer which is dissolved or withdraws from the state during any taxable year shall pay a tax only for the months of the taxable year which precede the effective date of the dissolution or wit…

Rev. & Tax. Code § 23332.5 Section 23332.5

0.4K chars

If a financial corporation ceases doing business, dissolves, or withdraws from the state during any taxable year, the tax for the taxable year during which cessation of doing business, dissolution or withdrawal occurs shall be computed as prescribed by subdivision (b) or (d) of S…

Rev. & Tax. Code § 23333 Section 23333

0.8K chars

(a) A taxpayer subject to Section 23186 shall, if it dissolves or withdraws prior to the date the rate is determined under Section 23186, pay a tax under Section 23332 at the maximum rate prescribed by Section 23186. If the rate is subsequently determined to be less than the maxi…

Rev. & Tax. Code § 23335 Section 23335

0.7K chars

(a) Any return filed pursuant to Section 18601 that the taxpayer designates in the appropriate place on the form provided by the Franchise Tax Board as the taxpayer’s final franchise tax return as the result of a dissolution or withdrawal shall be treated as a request for informa…

Rev. & Tax. Code § 23361 Section 23361

1.6K chars

“Affiliated group” means one or more chains of corporations connected through stock ownership with a common parent corporation if during the period when the income was accrued or realized and on the 16th day of the first month after the close of the taxable year— (a) At least 80 …

Rev. & Tax. Code § 23362 Section 23362

1.1K chars

An affiliated group, subject to the provisions of this article, shall have the privilege of making a consolidated return for the taxable year in lieu of separate returns. The making of a consolidated return shall be upon the condition that all the corporations, which have been me…

Rev. & Tax. Code § 23363 Section 23363

0.4K chars

The Franchise Tax Board shall prescribe such regulations as it may deem necessary in order that the tax liability of any affiliated group of corporations making a consolidated return and of each corporation in the group, both during and after the period of affiliation, may be det…

Rev. & Tax. Code § 23364 Section 23364

1.3K chars

If a consolidated return is made subject to the provisions of this article, the tax imposed under this chapter shall be computed as a unit upon the consolidated net income of the group except as hereinafter provided. The parent corporation and each subsidiary, a member of the gro…

Rev. & Tax. Code § 23364a Section 23364a

0.3K chars

Where a member of an affiliated group filing a consolidated return is a corporation commencing to do business in this state for the first time after August 27, 1937, its tax for the taxable year of commencement shall be the tax for such year as provided for in subdivisions (a) an…

Rev. & Tax. Code § 10766 Section 10766

0.1K chars

For the purpose of this article, “trailer coach” shall have the same meaning that is provided in the Vehicle Code. (Added by Stats. 1955, Ch. 1653.)

Rev. & Tax. Code § 10767 Section 10767

0.1K chars

The provisions of this part shall apply to trailer coaches except as otherwise provided in this article. (Added by Stats. 1955, Ch. 1653.)

Rev. & Tax. Code § 10768 Section 10768

0.2K chars

Sections 10853, 10854, 10855, and 10856 of this part do not apply to the license fee imposed with respect to trailer coaches. (Added by Stats. 1955, Ch. 1653.)

Rev. & Tax. Code § 10769 Section 10769

0.2K chars

Whenever any trailer coach is in this State without the license fee having first been paid as required by Section 10851 of this part, the fee is delinquent. (Added by Stats. 1955, Ch. 1653.)

Rev. & Tax. Code § 10770 Section 10770

0.8K chars

(a) If the fee for an original registration is not paid within 20 days after it becomes delinquent, a penalty equal to 20 percent of the fee shall be added and collected with the fee. (b) A penalty of 20 percent of the license fee shall be added on any application for original or…

Rev. & Tax. Code § 1840 Section 1840

1.1K chars

If any county, city and county, or municipal corporation desires to secure a review, equalization, or adjustment of the assessment of its property by the board pursuant to subdivision (g) of Section 11 of Article XIII of the California Constitution, it shall apply to the board fo…

Rev. & Tax. Code § 1841 Section 1841

0.7K chars

When the review, equalization, and adjustment are completed, the executive director of the board shall transmit to the auditor and the governing body of the taxing agency whose assessment is questioned, and to the applicant a notice of the action of the board with respect to the …

Rev. & Tax. Code § 30130.50 Section 30130.50

0.3K chars

Definitions. For the purposes of this article: (a) “Cigarette” has the same meaning as that in Section 30003 as it read on January 1, 2015. (b) “Tobacco products” has the same meaning as that in subdivision (b) of Section 30121, as amended by this act. (Added November 8, 2016, by…

Rev. & Tax. Code § 30130.51 Section 30130.51

1.9K chars

California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Cigarette Distribution Tax. (a) In addition to any other taxes imposed upon the distribution of cigarettes under this part, there shall be imposed an additional tax upon every distributor of cigarettes at the …

Rev. & Tax. Code § 30130.52 Section 30130.52

3.0K chars

California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Cigarette Floor Taxes. (a) (1) In addition to any other tax, every dealer and wholesaler, for the privilege of holding or storing cigarettes for sale, use, or consumption, shall pay a floor stock tax for each …

Rev. & Tax. Code § 30130.53 Section 30130.53

1.7K chars

California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund. (a) The California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund is hereby established in the State Treasury. (b) All revenues raised pursuant to the taxes imposed by this article, les…