Title RTC, California Rev. & Tax. Code

(a) On and after January 1, 2022, there is exempt from the cultivation tax imposed pursuant to Section 34012 the cultivation of all harvested cannabis that will be, or has been, designated a trade sample pursuant to Section 26153.1 of the Business and Professions Code and all har…

(a) The cannabis excise tax required to be collected by a cannabis retailer, and any amount not returned to the purchaser that is not tax but was collected from the purchaser under the representation by the cannabis retailer that it was tax, constitutes debt owed by the cannabis …

(a) The cultivation tax and cannabis excise tax imposed pursuant to Section 34011 required to be collected by the distributor, or required to be collected by the manufacturer pursuant to paragraph (2) of subdivision (h) of Section 34012, and any amount unreturned to the cultivato…

Commencing July 1, 2024, an excise tax is hereby imposed upon licensed firearms dealers, firearms manufacturers, and ammunition vendors, at the rate of 11 percent of the gross receipts from the retail sale in this state of any firearm, firearm precursor part, or ammunition. (Adde…

A timber yield tax is hereby imposed on every timber owner who harvests his timber or causes it to be harvested on or after April 1, 1977, and on every timber owner of felled or downed timber who acquires title to such felled or downed timber in this state from an exempt person o…

(a) Subject to the limitation in subdivision (b), there is exempted from the tax imposed by this part timber whose immediate harvest value is so low that, if not exempt, the tax on the timber would amount to less than the cost of administering and collecting the tax, as determine…

Any county may, upon the recommendation of the tax collector, and by resolution of the board of supervisors of that county adopted during the fiscal year for which it is to first apply, sell tax certificates. If the board orders the discontinuance of the procedures authorized by …

In each county that elects to sell tax certificates, there shall be created a Tax Certificate Redemption Fund. Moneys in the Tax Certificate Redemption Fund shall be used exclusively for the purposes described in Section 4527. (Added by Stats. 1995, Ch. 189, Sec. 7. Effective Jul…

Nothing in this part shall reduce, change, affect, or otherwise alter the rights of any property owner or taxpayer that exist in the absence of this part. Under no circumstances shall the property owner or taxpayer be required to pay more than would have been owed if the sale of …

(a) Beginning January 1, 2023, a producer shall pay a lithium extraction excise tax upon each metric ton of lithium carbonate equivalent extracted from geothermal fluid, spodumene ore, rock, minerals, clay, or any other naturally occurring substance in this state, at the followin…

For purposes of this part, the lithium and lithium compounds extracted shall be converted to lithium carbonate equivalent by multiplying the tonnage of lithium and lithium compounds by the appropriate conversion factor, as follows: Lithium or lithium compound: Conversion factor: …

(a) It is the intent of the Legislature that this part preempt provisions pertaining to the imposition of taxes by counties, municipalities, and districts to the extent that the provisions are inconsistent with this part. (b) Except as provided in subdivision (c), the taxes impos…

(a) Beginning July 1, 2028, and every July 1 thereafter, an annual tax is imposed upon all private detention facility operators equal to 25 percent of the operator’s gross income for that fiscal year. (b) The tax imposed by this section shall apply regardless of whether the contr…

Aircraft owned by the United States, by any foreign government, or by a consul or other official representative of any foreign government, are exempt from personal property taxation. (Added by Stats. 1961, Ch. 1703.)

Aircraft owned by this State or by any county, city and county, city, district, political subdivision, public corporation or authority of this State are exempt from personal property taxation. (Added by Stats. 1961, Ch. 1703.)

Every person who owes a fee which is subject to this part shall register with the board. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)

The board, whenever it deems 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. The board may sell the security …

For the 1973 calendar year and each calendar year thereafter, on the privilege of breeding, training, caring for or racing a racehorse in this state, there is hereby imposed an annual tax on owners of racehorses for such racehorses domiciled in this state, which shall be in lieu …

The annual tax is imposed on and shall be paid by the owner on the following basis: Age 12 Age 13 STALLIONS and younger and older Stud fee classification $10,000 and up $1,000 $650 7,500 and up 750 500 5,000 and up 500 330 3,000 and up 300 200 1,500 and up 150 100 1,000 and up 10…

Except as otherwise provided in this part, manufactured homes shall be subject to property taxation in the same manner and to the same extent, and shall be subject to the other provisions of this division in the same manner and to the same extent as any other personal property on…

The amount of local property tax on a manufactured home shall be determined by applying the appropriate assessment ratio and tax rate to the taxable value of the manufactured home. The “appropriate tax rate” is the rate determined under Section 93 for the tax rate area in which t…

(a) The base year value of a manufactured home which is purchased or which changed ownership shall be entered on the roll for the lien date next succeeding the date of the purchase or change in ownership. The value of any new construction shall be entered on the roll for the lien…

For each lien date after the lien date for which the base year value is determined, the taxable value of a manufactured home shall be the lesser of: (a) Its base year value, compounded annually since the base year by an inflation factor, which shall be the percentage change in th…

A “change in ownership” means a transfer of a present interest in real property, including the beneficial use thereof, the value of which is substantially equal to the value of the fee interest. (Added by Stats. 1979, Ch. 242.)

(a) (1) A tax of sixteen cents ($0.16) is hereby imposed upon each gallon of diesel fuel subject to the tax in Sections 60051, 60052, and 60058. (2) If the federal fuel tax is reduced below the rate of fifteen cents ($0.15) per gallon and federal financial allocations to this sta…

(a) For the privilege of storing, for the purpose of removal, sales, or use, every wholesaler owning undyed diesel fuel on July 1, 1995, shall pay a tax of eighteen cents ($0.18) for each gallon of undyed diesel fuel according to the volumetric measure thereof, on which a tax has…

(a) For the privilege of storing, for the purpose of sale, each supplier, wholesaler, and retailer owning 1,000 or more gallons of tax-paid diesel fuel on November 1, 2017, shall pay a storage tax of twenty cents ($0.20) per gallon of tax-paid diesel fuel in storage according to …

The tax specified in Section 60050 is imposed on the removal of diesel fuel in this state from a terminal if the diesel fuel is removed at the rack. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

The tax specified in Section 60050 is also imposed on all of the following: (a) The removal of diesel fuel in this state from any refinery if either of the following applies: (1) The removal is by bulk transfer and the refiner or the owner of the diesel fuel immediately before th…

Every refiner shall pay tax on the removal of diesel fuel from a refinery as provided in subdivision (a) of Section 60052. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

Every position holder shall pay the tax on the removal of diesel fuel from a terminal as defined under Section 60051. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

Any person that produces blended diesel fuel outside the bulk transfer/terminal system (the blender) shall pay tax as provided in subdivision (d) of Section 60052. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912…

Every qualified highway vehicle operator is liable for the backup tax imposed under subdivision (a) of Section 60058. (Amended by Stats. 2001, Ch. 429, Sec. 50. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)

Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 60058. (Amended by Stats. 2001, Ch. 429, Sec. 51. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)

The tax specified in Section 60050 is imposed as a backup tax as follows: (a) On the delivery into the fuel tank of a diesel-powered highway vehicle of: (1) Any diesel fuel that contains a dye. (2) Any diesel fuel on which a claim for refund has been allowed. (3) Any liquid on wh…

The terminal operator is jointly and severally liable for the tax imposed under Section 60051 if both of the following apply: (a) The position holder with respect to the diesel fuel is a person other than the terminal operator and is not a diesel fuel registrant. (b) The terminal…

A terminal operator is not liable for tax under Section 60059, if at the time of the removal, all of the following apply: (a) The terminal operator is a diesel fuel registrant. (b) The terminal operator has an unexpired notification certificate from the position holder as require…

Every enterer shall pay tax on diesel fuel imported into this state as provided in subdivision (b) of Section 60052. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

The terminal operator is jointly and severally liable for the tax imposed under Section 60051 if, in connection with the removal of diesel fuel that is not dyed or marked in accordance with the United States Environmental Protection Agency or Internal Revenue Service requirements…

(a) The board may accept from the person who receives diesel fuel removed at a refinery or terminal rack an amount equal to the tax due and required to be paid by the refiner or positionholder upon the removal of the diesel fuel from a refinery or terminal rack, as if the amount …

(a) For the purpose of the proper administration of this part and to prevent evasion of the tax, unless the contrary is established, it shall be presumed that all diesel fuel received at a terminal in this state, imported into this state, or refined and placed into storage for re…

Except as otherwise provided in Section 62, change in ownership, as defined in Section 60, includes, but is not limited to: (a) The creation, renewal, sublease, assignment, or other transfer of the right to produce or extract oil, gas, or other minerals regardless of the period d…

Change in ownership shall not include: (a) (1) Any transfer between coowners that results in a change in the method of holding title to the real property transferred without changing the proportional interests of the coowners in that real property, such as a partition of a tenanc…

(a) Change in ownership shall not include the following: (1) Any transfer, on or after January 1, 1985, of a mobilehome park to a nonprofit corporation, stock cooperative corporation, limited equity stock cooperative, or other entity formed by the tenants of a mobilehome park, fo…

Change in ownership does not include the recordation of a certificate of sale pursuant to subdivision (a) of Section 729.040 of the Code of Civil Procedure, relating to property sold subject to the right of redemption, for the period in which the right of redemption exists. (Adde…

(a) (1) Subject to paragraph (2), change in ownership shall not include any transfer on or after January 1, 1989, of a mobilehome park to a nonprofit corporation, stock cooperative corporation, tenant-in-common ownership group, or any other entity, including a governmental entity…