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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 § 18526 Section 18526
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A joint return may not be made under Section 18522 in any of the following situations: (a) After the expiration of four years from the last date prescribed by law for filing the return for the taxable year (determined without regard to any extension of time granted to either spou…
Rev. & Tax. Code § 18527 Section 18527
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For the purposes of Article 1 (commencing with Section 19301) of Chapter 6 (relating to refunds and credits), a joint return made under Section 18522 shall be deemed to have been filed on the last date prescribed for filing the return for the taxable year (determined without rega…
Rev. & Tax. Code § 18528 Section 18528
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(a) For the purposes of Sections 19057 to 19067, inclusive (relating to period of limitations upon assessment and collection), and for the purposes of Section 19131 (relating to delinquent returns), a joint return made under Section 18522 shall be deemed to have been filed as fol…
Rev. & Tax. Code § 18529 Section 18529
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If a joint return is made under Section 18522, the period of limitations provided in Sections 19057 to 19067, inclusive, on the making of assessments and collecting taxes shall with respect to that return include one year immediately after the date of the filing of the joint retu…

Rev. & Tax. Code § 18530 Section 18530

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Where the amount shown as the tax by the spouses on a joint return made under Section 18522 exceeds the aggregate of the amounts shown as the tax upon the separate return of each spouse, each of the following shall apply: (a) If any part of the excess is attributable to negligenc…

Rev. & Tax. Code § 18531 Section 18531

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For the purposes of Chapter 9 (commencing with Section 19701) which relates to criminal penalties in the case of fraudulent returns, the term “return” includes a separate return filed by a spouse with respect to a taxable year for which a joint return is made under Section 18522 …

Rev. & Tax. Code § 18531.5 Section 18531.5

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For purposes of Section 443 of the Internal Revenue Code, where the spouses have different taxable years because of the death of either spouse, the joint return shall be treated as if the taxable years of both spouses ended on the date of the closing of the surviving spouse’s tax…

Rev. & Tax. Code § 18532 Section 18532

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For the purposes of this article, each of the following shall apply: (a) The status as spouses of two individuals having taxable years beginning on the same day shall be determined as follows: (1) If both have the same taxable year, then as of the close of that year. (2) If one d…

Rev. & Tax. Code § 18533 Section 18533

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(a) (1) Notwithstanding subdivision (a) and the first sentence of subdivision (b) of Section 19006: (A) An individual who has made a joint return may elect to seek relief under the procedures prescribed under subdivision (b), and (B) If the individual is eligible to elect the app…

Rev. & Tax. Code § 18534 Section 18534

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(a) Under regulations prescribed by the Franchise Tax Board, if: (1) An individual does not file a joint return for any taxable year, (2) That individual does not include in gross income for that taxable year an item of community income properly includable therein, (3) The indivi…

Rev. & Tax. Code § 18535 Section 18535

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(a) In lieu of electing nonresident partners filing a return pursuant to Section 18501, the Franchise Tax Board may, pursuant to requirements and conditions set forth in forms and instructions, provide for the filing of a group return for one or more electing nonresident partners…

Rev. & Tax. Code § 18536 Section 18536

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(a) In lieu of electing nonresident directors filing a return pursuant to Section 18501, the Franchise Tax Board may, pursuant to requirements and conditions set forth in applicable forms and instructions, provide for the filing of a group return by a corporation for one or more …

Rev. & Tax. Code § 18537 Section 18537

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(a) For taxable years beginning on or after January 1, 2021, in lieu of nonresident aliens filing a return pursuant to Section 18501, the Franchise Tax Board shall provide for the filing of a group return by a taxpayer, or an entity authorized by the taxpayer to file on its behal…

Rev. & Tax. Code § 18542 Section 18542

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Notwithstanding any other provision of law, the Franchise Tax Board may design tax returns to provide for the designation of contributions to specified funds, as otherwise provided by law, on a separate schedule which shall be attached to the primary return form. (Added by Stats.…

Rev. & Tax. Code § 18543 Section 18543

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For taxable years beginning on or after January 1, 2023, the Franchise Tax Board shall include a checkbox for a taxpayer to indicate on their individual income tax return that they are interested in no-cost or low-cost health care coverage and authorize the Franchise Tax Board to…

Rev. & Tax. Code § 18544 Section 18544

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(a) For each taxable year beginning on or after January 1, 2025, the Franchise Tax Board shall include checkboxes on resident income tax returns to allow individuals, including spouses filing a joint return, heads of households, or surviving spouses, to provide written consent fo…

Rev. & Tax. Code § 18551 Section 18551

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Section 13021 of the Unemployment Insurance Code sets forth requirements for the filing of returns and payment of tax by every employer required to withhold any personal income tax on wages. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 199…

Rev. & Tax. Code § 18566 Section 18566

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Returns filed under this article on the basis of the calendar year shall be filed on or before the 15th day of April following the close of the calendar year. Returns made on the basis of a fiscal year shall be filed on or before the fifteenth day of the fourth month following th…

Rev. & Tax. Code § 18567 Section 18567

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(a) (1) The Franchise Tax Board may grant a reasonable extension of time for filing any return, declaration, statement, or other document required by Part 10 (commencing with Section 17001) or this part in the manner and form as the Franchise Tax Board may determine. Except as pr…

Rev. & Tax. Code § 18570 Section 18570

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(a) In the case of an individual who is serving as a member of the armed forces of the United States or any auxiliary branch thereof, or the merchant marine, beyond the boundaries of the United States, the Franchise Tax Board shall automatically grant, without application being m…

Rev. & Tax. Code § 18571 Section 18571

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(a) The provisions of Section 7508 of the Internal Revenue Code, relating to time for performing certain acts postponed by reason of service in a combat zone or contingency operation, shall apply except as otherwise provided. (b) Section 7508(e)(1) of the Internal Revenue Code, r…

Rev. & Tax. Code § 18572 Section 18572

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(a) Section 7508A of the Internal Revenue Code, relating to postponement of certain tax-related deadlines, shall apply, except as otherwise provided. (b) Section 7508A of the Internal Revenue Code, relating to postponement of certain tax-related deadlines, shall apply to a taxpay…

Rev. & Tax. Code § 20581 Section 20581

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This chapter shall be known and may be cited as the “Senior Citizens and Disabled Citizens Property Tax Postponement Law.” (Amended by Stats. 1984, Ch. 1578, Sec. 2. Applicable July 1, 1985, pursuant to Sec. 5 of Ch. 1578.)

Rev. & Tax. Code § 20582 Section 20582

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Unless the context otherwise requires, the definitions given in Chapter 1 (commencing with Section 20501) of this part and in this article shall govern the construction of this chapter. (Added by Stats. 1977, Ch. 1242.)

Rev. & Tax. Code § 20583 Section 20583

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(a) “Residential dwelling” means a dwelling occupied as the principal place of residence of the claimant and so much of the land surrounding it as is reasonably necessary for use of the dwelling as a home, owned by the claimant, the claimant and spouse, or by the claimant and eit…

Rev. & Tax. Code § 20584 Section 20584

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(a) “Property taxes” means all ad valorem property taxes, special assessments, and other charges or user fees which are attributable to the residential dwelling on the county tax bill and the ad valorem property taxes, special assessments, or other charges or user fees appearing …

Rev. & Tax. Code § 20585 Section 20585

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(a) Postponement shall not be allowed under this chapter, Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640) if household income exceeds the following: (1) Beginning July 1, 2016, to June 30, 2020…

Rev. & Tax. Code § 20586 Section 20586

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For the purposes of Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), and Chapter 3.5 (commencing with Section 20640), only one claimant per household each year shall be entitled to postponement. Whe…

Rev. & Tax. Code § 23101 Section 23101

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(a) “Doing business” means actively engaging in any transaction for the purpose of financial or pecuniary gain or profit. (b) For taxable years beginning on or after January 1, 2011, a taxpayer is doing business in this state for a taxable year if any of the following conditions …

Rev. & Tax. Code § 23101.5 Section 23101.5

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(a) The Franchise Tax Board may determine that a corporation is not doing business in this state for purposes of this chapter or deriving income from sources within this state for purposes of Chapter 3 (commencing with Section 23501) if its only activities within this state are e…

Rev. & Tax. Code § 23102 Section 23102

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Any corporation holding or organized to hold stock or bonds of any other corporation or corporations, and not trading in stock or bonds or other securities held, and engaging in no activities other than the receipt and disbursement of dividends from stock or interest from bonds, …

Rev. & Tax. Code § 23104 Section 23104

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(a) For purposes of this part only, any corporation that is not incorporated under the laws of this state and whose sole activity in this state is engaging in convention and trade show activities, as described in Section 513(d)(3)(A) of the Internal Revenue Code, for seven or few…

Rev. & Tax. Code § 23113 Section 23113

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The tax imposed under this chapter shall attach whether a taxpayer has a taxable year of twelve months or less. (Added by Stats. 1949, Ch. 557.)

Rev. & Tax. Code § 23114 Section 23114

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(a) A corporation shall not be subject to the taxes imposed by this chapter if the corporation did no business in this state during the taxable year and the taxable year was 15 days or less. (b) The period of time for which a corporation is not subject to taxes imposed by this ch…

Rev. & Tax. Code § 30101 Section 30101

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Every distributor shall pay a tax upon his or her distributions of cigarettes at the rate of one and one-half mills ($0.0015) for the distribution after 4:00 a.m. on July 1, 1959, of each cigarette until 12:01 a.m. on August 1, 1967, at the rate of three and one-half mills ($0.00…

Rev. & Tax. Code § 30101.7 Section 30101.7

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(a) It is the intent of the Legislature in enacting this section to facilitate the collection of all applicable state surtaxes, sales or use taxes, and escrow and other payment obligations on cigarettes sold to residents of the state and to ensure compliance with the Prevent All …

Rev. & Tax. Code § 30102 Section 30102

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(a) The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products to either of the following: (1) United States Army, Air Force, Navy, Marine Corps or Coast Guard exchanges and commissaries and Navy or Coast Guard ships’ stores. (2) The United State…

Rev. & Tax. Code § 30102.5 Section 30102.5

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The taxes imposed by this part shall not apply to the distribution of cigarettes or tobacco products that are non-tax-paid under Chapter 52 of the Internal Revenue Act of 1954 as amended, and the cigarettes or tobacco products are under internal revenue bond or customs control. (…

Rev. & Tax. Code § 30103 Section 30103

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The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the manufacturer to a licensed distributor. (Amended by Stats. 1989, Ch. 634, Sec. 10. Effective September 21, 1989.)

Rev. & Tax. Code § 30103.5 Section 30103.5

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(a) The tax and surcharge imposed by this part shall not apply to the sale or transfer of untaxed cigarettes or tobacco products to a law enforcement agency for use in a criminal investigation when that sale or transfer is authorized by the board. (b) A law enforcement agency aut…

Rev. & Tax. Code § 30104 Section 30104

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The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by a distributor to a common carrier engaged in interstate or foreign passenger service or to a person authorized to sell cigarettes or tobacco products on the facilities of the carrier. …

Rev. & Tax. Code § 30105 Section 30105

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The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the original importer to a licensed distributor if the cigarettes or tobacco products are manufactured outside the United States. (Amended by Stats. 1989, Ch. 634, Sec. 12. Effective S…

Rev. & Tax. Code § 30105.5 Section 30105.5

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The taxes imposed by this part shall not apply to the sale or gift of federally tax-free cigarettes or tobacco products when the cigarettes or tobacco products are delivered directly from the manufacturer under Internal Revenue bond to a veterans’ home of the State of California …

Rev. & Tax. Code § 30106 Section 30106

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The taxes imposed by this part shall not apply to the use or consumption of untaxed cigarettes transported or brought into this state in a single lot or shipment of not more than 400 cigarettes by an individual for his own use or consumption, or of not more than 400 untaxed cigar…

Rev. & Tax. Code § 30107 Section 30107

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The taxes resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section 30008 shall be paid by the user or consumer. (Amended by Stats. 1989, Ch. 634, Sec. 14. Effective September 21, 1989.)

Rev. & Tax. Code § 30108 Section 30108

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(a) Every distributor engaged in business in this state and selling or accepting orders for cigarettes or tobacco products with respect to the sale of which the tax imposed under this part is inapplicable shall, at the time of making the sale or accepting the order or, if the pur…

Rev. & Tax. Code § 30109 Section 30109

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Unless the contrary is established, it shall be presumed that all cigarettes or tobacco products acquired by a distributor are untaxed cigarettes or tobacco products, and that all cigarettes or tobacco products manufactured in this state or transported to this state, and no longe…

Rev. & Tax. Code § 30110 Section 30110

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Any claim for exemption from tax under this part shall be made to the board in such manner as the board shall prescribe. (Added by Stats. 1959, Ch. 1040.)

Rev. & Tax. Code § 30111 Section 30111

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The taxes imposed by this part are in lieu of all other state, county, municipal, or district taxes on the privilege of distributing cigarettes or tobacco products. This section does not prohibit the application of Part 1 (commencing with Section 6001), Part 1.5 (commencing with …

Rev. & Tax. Code § 3436 Section 3436

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At 12:01 a.m. on July 1, the taxes, assessments, penalties, and costs on real property except tax-defaulted property and possessory interests, which have not been paid shall by operation of law be declared in default. (Amended by Stats. 1992, Ch. 523, Sec. 23. Effective January 1…