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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 § 2611.2 Section 2611.2
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The application for a discharge of accountability shall include: (a) A statement of the nature of the amount owing. (b) The names of the assessees or persons liable and the amount owed by each. (c) The estimated cost of collection. (d) Any other fact warranting the discharge, exc…
Rev. & Tax. Code § 2611.3 Section 2611.3
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The board of supervisors may make an order discharging the department, officer, or employee, from further accountability and direct the county auditor to adjust any charge against said department, officer, or employee, in a like amount. (Added by Stats. 1957, Ch. 1360.)
Rev. & Tax. Code § 2611.4 Section 2611.4
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Any county department, officer or employee may refrain from collecting any tax, assessment, penalty or cost, license fees or money owing to the county where the amount to be collected is twenty dollars ($20) or less. Nothing in this section shall be construed as releasing any per…
Rev. & Tax. Code § 2611.5 Section 2611.5
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(a) At the option of a county and when authorized by resolution of the board of supervisors pursuant to Article 4 (commencing with Section 29370) of Chapter 2 of Division 3 of Title 3 of the Government Code, a cash difference fund may be used to increase the amount tendered to th…

Rev. & Tax. Code § 2611.6 Section 2611.6

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The following information shall be included in each county tax bill, whether mailed or electronically transmitted, or in a separate statement accompanying the bill: (a) The full value of locally assessed property, including assessments made for irrigation district purposes in acc…

Rev. & Tax. Code § 2611.7 Section 2611.7

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(a) Upon the written request of a taxpayer made no later than September 1, a tax collector who has adopted this section pursuant to paragraph (4) of subdivision (c) shall, subject to subdivisions (b) and (c), issue a consolidated tax statement, for all of the properties entered o…

Rev. & Tax. Code § 2612 Section 2612

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On the tax bill for tax-defaulted property shall appear in writing the fact that prior year taxes are in default. The tax bill may contain language such as “prior year taxes delinquent,” “prior year taxes in default,” “unpaid prior year taxes jeopardize property,” or any other la…

Rev. & Tax. Code § 2612.5 Section 2612.5

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The tax collector shall issue separate tax bills for tax-defaulted property and property which is not tax delinquent. Where tax-defaulted property and property which is not tax delinquent have been included or combined in one assessment, the tax collector may request the assessor…

Rev. & Tax. Code § 2612.6 Section 2612.6

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The auditor shall enter the descriptions and the separate valuations on the roll in lieu of the original assessment, shall compute the taxes and penalties thereon and notify the tax collector thereof. (Added by Stats. 1957, Ch. 850.)

Rev. & Tax. Code § 2613 Section 2613

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All taxes shall be paid at the tax collector’s office unless the board of supervisors, upon recommendation of the tax collector and on or before the day when payments may be made, orders that taxes be collected in any other or additional location, in addition to a location within…

Rev. & Tax. Code § 2614 Section 2614

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The tax collector shall mark the fact and date of payment on the roll or delinquent roll, opposite the tax to which the payment relates. (Amended by Stats. 1943, Ch. 409.)

Rev. & Tax. Code § 2614.5 Section 2614.5

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The tax collector may, when approved by resolution of the board of supervisors of such county, adopt a procedure showing the fact and date of payment on machine-prepared lists. (Added by Stats. 1965, Ch. 835.)

Rev. & Tax. Code § 2615 Section 2615

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Whenever taxes are paid in cash or whenever a receipt is requested at the time of payment by the person paying the tax, the tax collector shall give a receipt to the person making payment, specifying each of the following: (a) The amount paid. (b) The fiscal year and the installm…

Rev. & Tax. Code § 2615.5 Section 2615.5

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When the county sends a tax bill or copy thereof to any homeowner who received the homeowners’ exemption in the immediately preceding year, except where such person has transferred title in the property since the immediately preceding lien date, or to any person who has filed an …

Rev. & Tax. Code § 2615.6 Section 2615.6

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(a) When the county sends to any person a tax bill, it shall be accompanied by a notice regarding property tax assistance and postponement for senior citizens under the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law (Chapter 1 (commencing with Section 205…

Rev. & Tax. Code § 2616 Section 2616

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Not less than once every 12 months and on dates approved by the auditor, the tax collector shall account to the auditor for all moneys collected during the preceding reporting period. On the same day he or she shall file with the auditor a statement under oath, showing that all m…

Rev. & Tax. Code § 2617 Section 2617

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All taxes due November 1, if unpaid, are delinquent at 5 p.m., or the close of business, whichever is later, on December 10, and thereafter a delinquent penalty of 10 percent attaches to them. (Amended by Stats. 1991, Ch. 532, Sec. 9.)

Rev. & Tax. Code § 2618 Section 2618

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The second half of taxes on real property, if unpaid, is delinquent at 5 p.m., or the close of business, whichever is later, on April 10, and thereafter a delinquent penalty of 10 percent attaches to it. (Amended by Stats. 1991, Ch. 532, Sec. 10.)

Rev. & Tax. Code § 2619 Section 2619

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If December 10 or April 10 falls on Saturday, Sunday or a legal holiday, the time of delinquency is at 5 p.m., or the close of business, whichever is later, on the next business day. If the board of supervisors, by adoption of an ordinance or resolution, closes the county’s offic…

Rev. & Tax. Code § 2621 Section 2621

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After the second installment of taxes on the secured roll is delinquent, the tax collector shall collect a cost of up to fifty-five dollars ($55), but no more than the actual cost, for preparing the delinquent tax records and giving notice of delinquency on each separate valuatio…

Rev. & Tax. Code § 2623 Section 2623

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Prior to February 1st, the auditor shall: (a) Compute and enter the delinquent penalty against all taxes on the secured roll not marked paid. (b) Foot the penalties. (c) Charge the tax collector with the total penalties due on the secured roll. (d) Deliver the secured roll to the…

Rev. & Tax. Code § 2624 Section 2624

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After the second half of taxes on real property is delinquent, the tax collector shall prepare a delinquent roll. In numerical or alphabetical order, the delinquent roll shall show all information on the secured roll relating to property the taxes on which are delinquent. (Amende…

Rev. & Tax. Code § 2626 Section 2626

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On or before June 1st, the auditor shall compare the delinquent roll, if one is prepared, with the secured roll. If satisfied the delinquent roll is correct, he shall: (a) Foot the unpaid taxes and penalties. (b) Credit the tax collector with the unpaid taxes and penalties on the…

Rev. & Tax. Code § 2627 Section 2627

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Within three days after this settlement, the auditor shall: (a) Compute and enter the penalties and costs on the delinquent roll. (b) Charge the tax collector with the amount due on the delinquent roll. (c) Deliver the delinquent roll duly certified, to the tax collector. (Amende…

Rev. & Tax. Code § 2628 Section 2628

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Annually, on or before August 10th, the tax collector shall make a collections report on the secured roll and, if one is prepared, the delinquent roll, and make it or them available to the auditor for purposes of audit. (Amended by Stats. 1976, Ch. 142.)

Rev. & Tax. Code § 2629 Section 2629

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The auditor shall then administer an oath to the tax collector, to be written and subscribed on the delinquent roll, that all property on the delinquent roll on which taxes have been paid has been credited with the payment on the delinquent roll. (Amended by Stats. 1943, Ch. 409.…

Rev. & Tax. Code § 2630 Section 2630

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The auditor shall foot the amount unpaid on the delinquent roll, credit the tax collector with the amount, and have a final settlement with him. (Amended by Stats. 1945, Ch. 694.)

Rev. & Tax. Code § 2631 Section 2631

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If the roll or delinquent roll is transferred from one collector to another, the auditor shall credit the one and charge the other with the amount outstanding. (Amended by Stats. 1943, Ch. 409.)

Rev. & Tax. Code § 2632 Section 2632

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If the tax collector refuses or neglects for five days to make payments or settlements as required in this division, he is liable for the full amount of taxes charged against him. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 2633 Section 2633

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The district attorney shall bring suit against the tax collector and his sureties for this amount. The controller or the board of supervisors may require the district attorney to bring this suit if he neglects his duty. After the suit is commenced, no credit shall be made to the …

Rev. & Tax. Code § 2634 Section 2634

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The roll or delinquent roll or a copy certified by the tax collector, showing unpaid taxes against any property, is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of taxes due and unpaid, and that there has been compliance with all form…

Rev. & Tax. Code § 2635 Section 2635

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When the amount of taxes paid exceeds the amount due by more than twenty dollars ($20), the tax collector shall send notice of the overpayment to the taxpayer. The notice shall be mailed to the taxpayer’s last known address and shall state the amount of overpayment and that a ref…

Rev. & Tax. Code § 2635.5 Section 2635.5

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Notwithstanding any other law, the tax collector may apply any refund due a taxpayer, or the taxpayer’s agent, to any delinquent taxes due for the same property for which the same taxpayer, or his or her agent, is liable. (Amended by Stats. 2012, Ch. 161, Sec. 1. (AB 2643) Effect…

Rev. & Tax. Code § 2636 Section 2636

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Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due and payable pursuant to this chapter, the tax collector, with the approval of the board of supervisors, may accept such partial payment from the taxpayer. Such partial payments are…

Rev. & Tax. Code § 32051 Section 32051

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Alcoholic beverages in continuous transit through this State are exempt from the provisions of this part only while in continuous transit through this State in the possession or custody of common carriers. The board may require affidavits of any person on forms prescribed by the …

Rev. & Tax. Code § 32052 Section 32052

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No tax shall be imposed upon the sale of alcohol, distilled spirits, or wine by distilled spirits manufacturers, brandy manufacturers, rectifiers, industrial alcohol dealers, or wine growers for use in the trades, professions, or industries, but not for beverage use. Complete inf…

Rev. & Tax. Code § 32053 Section 32053

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Except as provided in Section 23113 of the Business and Professions Code, alcohol or other distilled spirits sold for the uses mentioned in Sections 23111 and 23112 of that code may be sold free of the tax imposed by this part only when sold in packages of a capacity of larger th…

Rev. & Tax. Code § 32054 Section 32054

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No tax shall be imposed upon the sale of alcoholic beverages by a licensee in this State to a common carrier or to a person licensed to sell alcoholic beverages on boats, trains, or airplanes operated by a common carrier when the alcoholic beverages are to be used without this St…

Rev. & Tax. Code § 321 Section 321

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Land shall be legally described for tax purposes pursuant to this chapter. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 322 Section 322

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If surveyed under the authority of the United States, land may be described by township, range, section, and fractional section, with its acreage. (Amended by Stats. 1974, Ch. 311.)

Rev. & Tax. Code § 323 Section 323

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If held under Spanish grant, land may be described by the exterior boundaries of the grants, or by the name of the grants, and the divisions, subdivisions, and acreage claimed. (Amended by Stats. 1941, Ch. 1240.)

Rev. & Tax. Code § 324 Section 324

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City lots may be described by naming the city and giving the number of the lot and block, according to the system of numbering in the city. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 325 Section 325

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When a map has been adopted as an official map under Division 3 (commencing with Section 66499.50) of Title 7 of the Government Code, land may be described by numbers or letters as shown on the official map. (Amended by Stats. 1978, Ch. 1112.)

Rev. & Tax. Code § 326 Section 326

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Whenever a map, other than an official map, has been furnished by the owner, claimant, or user of land, and it contains sufficient information clearly to identify the land, and it is properly identified by and filed with the assessor or the board, the land may be described by ref…

Rev. & Tax. Code § 327 Section 327

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Where any county or county officer possesses a complete, accurate map of any land in the county, or whenever such a complete, accurate map has been made in compliance with Sections 27556 to 27560, inclusive, of the Government Code, the assessor may number or letter the parcels in…

Rev. & Tax. Code § 327.1 Section 327.1

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The board of supervisors of any county may enact, by a majority vote of its membership, an ordinance, resolution, or board order that requires any party that records a digital subdivision map with the county recorder to also file a duplicate digital copy of that map with the coun…

Rev. & Tax. Code § 327.5 Section 327.5

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Notwithstanding any other provision of law, the assessor shall not assign any parcel numbers or prepare a separate assessment or separate valuation to divide any existing residential structure into a subdivision, as defined in Section 66424 of the Government Code, until a subdivi…

Rev. & Tax. Code § 328 Section 328

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Land may be described by metes and bounds, or other description sufficient to identify it, giving the locality and an estimate of the number of acres. (Amended by Stats. 1974, Ch. 311.)

Rev. & Tax. Code § 34011 Section 34011

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(a) (1) Effective January 1, 2018, a cannabis excise tax shall be imposed upon purchasers of cannabis or cannabis products sold in this state at the rate of 15 percent of the average market price of any retail sale by a cannabis retailer. A purchaser’s liability for the cannabis …

Rev. & Tax. Code § 34011.01 Section 34011.01

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(a) Any amount owed by a cannabis retailer to a distributor in connection with the collection of cannabis excise tax owed prior to January 1, 2023, shall be paid by the retailer to the distributor on or before April 1, 2023. This section shall not be construed to require the depa…