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 § 62.3 Section 62.3
2.5K chars
(a) Notwithstanding any other provision in this chapter, a change in ownership shall not include a transfer of a cotenancy interest in real property from one cotenant to the other that takes effect upon the death of the transferor cotenant if all of the following conditions apply…
Rev. & Tax. Code § 62.5 Section 62.5
3.1K chars
(a) Notwithstanding any provision of this chapter, a change in ownership shall not include a transfer of a floating home marina to a nonprofit corporation, stock cooperative corporation, limited equity stock cooperative, or other entity formed by the tenants of a floating home ma…
Rev. & Tax. Code § 63 Section 63
0.9K chars
Notwithstanding any other provision in this chapter, a change of ownership shall not include any interspousal transfer, including, but not limited to: (a) Transfers to a trustee for the beneficial use of a spouse, or the surviving spouse of a deceased transferor, or by a trustee …
Rev. & Tax. Code § 63.1 Section 63.1
22.4K chars

Showing 701–750 of 767

Page 15 of 16

← Previous Next →

(a) Notwithstanding any other provision of this chapter, a change in ownership shall not include the following purchases or transfers for which a claim is filed pursuant to this section: (1) (A) The purchase or transfer of real property which is the principal residence of an elig…

Rev. & Tax. Code § 63.2 Section 63.2

14.2K chars

(a) Notwithstanding any provision of this chapter, beginning on and after February 16, 2021, a change in ownership shall not include, in whole or in part, any of the following purchases or transfers for which a claim is filed: (1) The purchase or transfer of real property that is…

Rev. & Tax. Code § 64 Section 64

5.4K chars

(a) Except as provided in subdivision (i) of Section 61 and subdivisions (c) and (d) of this section, the purchase or transfer of ownership interests in legal entities, such as corporate stock or partnership or limited liability company interests, shall not be deemed to constitut…

Rev. & Tax. Code § 64.1 Section 64.1

3.2K chars

(a) (1) Notwithstanding paragraph (1) of subdivision (c) of Section 64, in the case of a legal entity that owns an active solar energy system pursuant to a partnership flip transaction, neither an initial transfer of a capital and profits interest in the legal entity, nor any sub…

Rev. & Tax. Code § 65 Section 65

2.3K chars

(a) The creation, transfer, or termination of any joint tenancy is a change in ownership except as provided in this section, Section 62, and Section 63. Upon a change in ownership of a joint tenancy interest only the interest or portion which is thereby transferred from one owner…

Rev. & Tax. Code § 65.1 Section 65.1

1.4K chars

(a) Except for a joint tenancy interest described in subdivision (f) of Section 62, when an interest in a portion of real property is purchased or changes ownership, only the interest or portion transferred shall be reappraised. A purchase or change in ownership of an interest wi…

Rev. & Tax. Code § 66 Section 66

0.8K chars

Change in ownership does not include any of the following: (a) The creation, vesting, transfer, distribution, or termination of a participant’s or beneficiary’s interest in an employee benefit plan. (b) Any contribution of real property to an employee benefit plan. (c) Any acquis…

Rev. & Tax. Code § 67 Section 67

0.1K chars

“Purchased” or “purchase” means a change in ownership for consideration. (Added by Stats. 1979, Ch. 242.)

Rev. & Tax. Code § 68 Section 68

3.1K chars

(a) For purposes of Section 2 of Article XIII A of the Constitution, the term “change in ownership” shall not include the acquisition of real property as a replacement for comparable property if the person acquiring the real property has been displaced from property in this state…

Rev. & Tax. Code § 69 Section 69

9.7K chars

(a) Notwithstanding any other law, pursuant to Section 2 of Article XIII A of the Constitution, the base year value of property that is substantially damaged or destroyed by a disaster, as declared by the Governor, may be transferred to comparable property within the same county,…

Rev. & Tax. Code § 69.3 Section 69.3

9.7K chars

(a) (1) Notwithstanding any other law, pursuant to the authority of paragraph (3) of subdivision (e) of Section 2 of Article XIII A of the California Constitution, a county board of supervisors, after consultation with affected local agencies located within the boundaries of the …

Rev. & Tax. Code § 69.4 Section 69.4

8.1K chars

(a) (1) Notwithstanding any other provision of law, pursuant to the authority of subdivision (i) of Section 2 of Article XIII A of the California Constitution, the base year value of qualified contaminated property may be transferred, subject to the conditions and limitations of …

Rev. & Tax. Code § 69.5 Section 69.5

33.6K chars

(a) (1) Notwithstanding any other provision of law, pursuant to subdivision (a) of Section 2 of Article XIII A of the California Constitution, any person over the age of 55 years, or any severely and permanently disabled person, who resides in property that is eligible for the ho…

Rev. & Tax. Code § 69.6 Section 69.6

17.7K chars

Notwithstanding any other law, on and after April 1, 2021, the following shall apply: (a) Pursuant to subdivision (b) of Section 2.1 of Article XIII A of the California Constitution, any person over 55 years of age, any severely and permanently disabled person, or a victim of wil…

Rev. & Tax. Code § 7221 Section 7221

0.1K chars

This chapter shall be known and may be cited as the Bradley-Burns Bill of Rights. (Added by Stats. 1997, Ch. 702, Sec. 4. Effective January 1, 1998.)

Rev. & Tax. Code § 7222 Section 7222

0.4K chars

For purposes of this chapter: (a) “Contract” means any agreement for state administration of local sales and use taxes. (b) “Local jurisdiction” means any local agency authorized to impose a tax under this part or in conformity with this part. (c) “Local tax” means any tax impose…

Rev. & Tax. Code § 7223 Section 7223

0.7K chars

The Legislature finds and declares all of the following: (a) Each local jurisdiction that has a contract with the board has the right to depend on the board’s staff to provide informative and responsive services to help local jurisdictions understand the local sales and use tax l…

Rev. & Tax. Code § 7224 Section 7224

0.2K chars

Each local jurisdiction has the right to have the law administered in a uniform manner. (Added by Stats. 1997, Ch. 702, Sec. 4. Effective January 1, 1998.)

Rev. & Tax. Code § 7225 Section 7225

0.4K chars

Each local jurisdiction has the right to rely on the board’s written information and answers to questions. Each local jurisdiction has the right to prompt and accurate responses from the board or its staff. Each local jurisdiction has the right to a written response to questions,…

Rev. & Tax. Code § 7226 Section 7226

0.4K chars

In addition to any charges imposed by the board pursuant to Section 7204.3, the board shall charge local jurisdictions for the costs of the board’s services as required by this act. Any amount charged by the board pursuant to this section shall be deducted from those revenues col…

Rev. & Tax. Code § 7237 Section 7237

0.3K chars

This chapter is enacted for the purpose of creating a special fund to cover the costs to the Department of the California Highway Patrol to deter commercial motor vehicle cargo thefts and provide security of highway carriers and cargoes throughout the state. (Added by Stats. 1996…

Rev. & Tax. Code § 7238 Section 7238

0.4K chars

All money or fees deposited in the Motor Carriers Safety Improvement Fund shall be available for appropriation by the Legislature to cover the costs to the Department of the California Highway Patrol to deter commercial motor vehicle cargo thefts and provide security of highway c…

Rev. & Tax. Code § 7261 Section 7261

4.1K chars

The transactions tax portion of any transactions and use taxes ordinance adopted under this part shall be imposed for the privilege of selling tangible personal property at retail, and shall include provisions in substance as follows: (a) A provision imposing a tax for the privil…

Rev. & Tax. Code § 7262 Section 7262

5.6K chars

The use tax portion of any transactions and use tax ordinance adopted under this part shall impose a complementary tax upon the storage, use, or other consumption in the district of tangible personal property purchased from any retailer for storage, use, or other consumption in t…

Rev. & Tax. Code § 7262.2 Section 7262.2

0.4K chars

The transactions and use tax ordinance of a district adopted pursuant to this part, shall be deemed to adopt by reference the provisions of Sections 7261 and 7262, as now in effect or as later amended, which are required to be included in the ordinance, regardless of whether or n…

Rev. & Tax. Code § 7262.3 Section 7262.3

0.5K chars

Notwithstanding any other provision of law, the Santa Clara Valley Transportation Authority may adopt an ordinance imposing a transactions and use tax at a rate of 0.125 percent, provided that all other provisions of this part and Article 9 (commencing with Section 100250) of Cha…

Rev. & Tax. Code § 7263 Section 7263

0.9K chars

For the purposes of a transactions tax imposed by an ordinance adopted pursuant to this part, all retail transactions are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state d…

Rev. & Tax. Code § 7265 Section 7265

0.3K chars

No ordinance adopted pursuant to this part shall be operative on other than the first day of a calendar quarter, or prior to the first day of the first calendar quarter, commencing more than 110 days after the election on the ordinance proposing the tax. (Amended by Stats. 2025, …

Rev. & Tax. Code § 7267 Section 7267

3.9K chars

(a) Except as provided in Chapter 4 (commencing with Section 7275), there shall be no recovery from the state for the imposition of any unconstitutional or otherwise invalid tax that is levied in conformity with this part. (b) If a final and nonappealable decision of a court of c…

Rev. & Tax. Code § 7269 Section 7269

0.4K chars

The board may redistribute tax, penalty, or interest distributed to a district other than the district entitled thereto, but such redistribution shall not be made as to amounts originally distributed earlier than two quarterly periods prior to the quarterly period in which the bo…

Rev. & Tax. Code § 7285 Section 7285

1.1K chars

The board of supervisors of any county may levy, increase, or extend a transactions and use tax throughout the entire county or within the unincorporated area of the county for general purposes at a rate of 0.125 percent or a multiple thereof, if the ordinance proposing that tax …

Rev. & Tax. Code § 7285.3 Section 7285.3

0.3K chars

The combined rate of all taxes imposed in any county pursuant to this chapter and pursuant to Part 1.6 (commencing with Section 7251) shall not exceed the rate specified in Section 7251.1. (Amended by Stats. 2013, Ch. 76, Sec. 184. (AB 383) Effective January 1, 2014.)

Rev. & Tax. Code § 7285.5 Section 7285.5

1.5K chars

(a) As an alternative to the procedure set forth in Section 7285, the board of supervisors of any county may levy, increase, or extend a transactions and use tax throughout the entire county or within the unincorporated area of the county, as applicable, for specific purposes. Th…

Rev. & Tax. Code § 7285.8 Section 7285.8

1.7K chars

(a) In addition to any authority established pursuant to Section 7285.5, the Board of Supervisors of the County of San Mateo may establish an authority for the support of public elementary and secondary education in that county. Any authority so established may impose a transacti…

Rev. & Tax. Code § 7360 Section 7360

3.9K chars

(a) (1) A tax of eighteen cents ($0.18) is hereby imposed upon each gallon of fuel subject to the tax in Sections 7362, 7363, and 7364. (2) If the federal fuel tax is reduced below the rate of nine cents ($0.09) per gallon and federal financial allocations to this state for highw…

Rev. & Tax. Code § 7361 Section 7361

1.2K chars

(a) For the privilege of storing, for the purpose of removal, sale, or use, every distributor owning motor vehicle fuel on January 1, 2002, shall pay a tax of eighteen cents ($0.18) for each gallon of motor vehicle fuel according to the volumetric measure thereof, on which a tax …

Rev. & Tax. Code § 7361.1 Section 7361.1

1.8K chars

(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 motor vehicle fuel, other than aviation gasoline, on July 1, 2010, shall pay a storage tax of seventeen and three-tenths cents ($0.173) per …

Rev. & Tax. Code § 7361.2 Section 7361.2

1.6K chars

(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 motor vehicle fuel on November 1, 2017, shall pay a storage tax, the rate of which shall be determined by the board pursuant to the differen…

Rev. & Tax. Code § 7362 Section 7362

0.3K chars

The tax specified in Section 7360 is imposed on the removal of motor vehicle fuel in this state from a terminal if the motor vehicle fuel is removed at the rack. (Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.…

Rev. & Tax. Code § 7363 Section 7363

1.3K chars

The tax specified in Section 7360 is also imposed on all of the following: (a) The removal of motor vehicle 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 motor vehicle fuel immediat…

Rev. & Tax. Code § 7364 Section 7364

0.8K chars

The tax specified in Section 7360 is imposed as a backup tax as follows: (a) On the delivery into the fuel tank of a motor vehicle fuel-powered highway vehicle of: (1) Any motor vehicle fuel on which a claim for refund has been allowed; or (2) Any liquid on which tax has not been…

Rev. & Tax. Code § 7365 Section 7365

0.3K chars

Any person that produces blended motor vehicle fuel outside the bulk transfer/terminal system (the blender) shall pay tax as provided in subdivision (d) of Section 7363. (Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of C…

Rev. & Tax. Code § 7366 Section 7366

0.2K chars

Every enterer shall pay tax on motor vehicle fuel imported into this state as provided in subdivision (b) of Section 7363. (Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

Rev. & Tax. Code § 7367 Section 7367

0.2K chars

Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 7364. (Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

Rev. & Tax. Code § 7368 Section 7368

0.2K chars

Every position holder shall pay the tax on the removal of motor vehicle fuel from a terminal as provided in Section 7362. (Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

Rev. & Tax. Code § 7369 Section 7369

0.2K chars

Every refiner shall pay tax on the removal of motor vehicle fuel from a refinery as provided in subdivision (a) of Section 7363. (Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

Rev. & Tax. Code § 7370 Section 7370

0.5K chars

The terminal operator is jointly and severally liable for the tax imposed under Section 7362 if both of the following apply: (a) The position holder with respect to the motor vehicle fuel is a person other than the terminal operator and is not a licensed supplier. (b) The termina…