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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

1,035 sections·Filtered byTitle RTC✕Ch 3✕

Rev. & Tax. Code § 408.3 Section 408.3
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(a) Except as otherwise provided in Sections 451 and 481 and in the provisions listed in Section 7920.505 of the Government Code, property characteristics information maintained by the assessor is a public record and shall be open to public inspection. (b) For purposes of this se…
Rev. & Tax. Code § 408.4 Section 408.4
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(a) The assessor shall disclose information, furnish abstracts, or permit access to all records in his or her office to designated employees of a city’s finance office when conducting an investigation to determine whether a documentary transfer tax should be imposed for an unreco…
Rev. & Tax. Code § 409 Section 409
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(a) (1) Notwithstanding subdivision (a) of Section 7922.530 of the Government Code or any other statutory provision, if the assessor, pursuant to the request of any party, provides information or records that the assessor is not required by law to prepare or keep, the county may …
Rev. & Tax. Code § 4186 Section 4186
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Showing 101–150 of 1,035

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As used in this chapter, “taxes” includes all taxes and assessments and annual installments of assessments charged on the roll, except for the following: (a) Special assessments pledged to the payment of debt service on bonds issued pursuant to the Improvement Bond Act of 1915 (D…

Rev. & Tax. Code § 4187 Section 4187

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As used in this chapter, “back taxes” means all payments required to be made under any provision of law allowing payment of delinquent taxes in installments, except payments of current taxes due on the property and the penalties and costs on the current taxes. (Enacted by Stats. …

Rev. & Tax. Code § 43152 Section 43152

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(a) The California Department of Tax and Fee Administration shall establish and annually submit to each feepayer a consolidated statement of fees required to be paid by the feepayer to the California Department of Tax and Fee Administration pursuant to Sections 25205.2, 25205.5, …

Rev. & Tax. Code § 43152.13 Section 43152.13

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(a) The fee imposed pursuant to Section 105190 of the Health and Safety Code, which is collected and administered under Section 43056, is due and payable on the last day of the second month following the end of the calendar year. (b) Every employer subject to the fee imposed purs…

Rev. & Tax. Code § 43152.14 Section 43152.14

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The fee imposed pursuant to Section 105310 of the Health and Safety Code, that is collected and administered under Section 43057, is due and payable on or before April 1 of each year for the previous calendar year. (Amended by Stats. 2004, Ch. 527, Sec. 5. Effective January 1, 20…

Rev. & Tax. Code § 43152.6 Section 43152.6

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(a) (1) (A) Except as provided in paragraph (2), the fee imposed pursuant to Section 25205.2 of the Health and Safety Code that is collected and administered under Section 43053 of this code is due and payable to the California Department of Tax and Fee Administration in two equa…

Rev. & Tax. Code § 43152.7 Section 43152.7

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(a) (1) The generation and handling fee imposed pursuant to Sections 25205.5 and 25205.5.2 of the Health and Safety Code that is collected and administered under Section 43053 is due and payable in two equal installments, on or before the last day of November and the last day of …

Rev. & Tax. Code § 43152.8 Section 43152.8

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The department shall notify the California Department of Tax and Fee Administration of the occurrence of either of the following: (a) The issuance of a hazardous waste facilities permit or grant of interim status to any facility operator, who has not previously been granted inter…

Rev. & Tax. Code § 43152.9 Section 43152.9

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(a) The fee imposed pursuant to Section 25205.6 of the Health and Safety Code, which is collected and administered under Section 43054, is due and payable on the last day of the second month following the end of the calendar year. (b) Every corporation, limited liability company,…

Rev. & Tax. Code § 43154 Section 43154

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(a) Except as provided in subdivision (b), the board for good cause may extend, for a period of time not to exceed one month, the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request there…

Rev. & Tax. Code § 43154.5 Section 43154.5

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(a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the California Department of Tax and Fee Administration may extend the time, for a period not to exceed three months, for making any report or return or paying any tax required under this pa…

Rev. & Tax. Code § 43155 Section 43155

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(a) Any person who fails to pay any tax, installment, or prepayment, except amounts of determinations made by the California Department of Tax and Fee Administration under Article 2 (commencing with Section 43201), within the time required shall pay a penalty of 10 percent of the…

Rev. & Tax. Code § 43155.01 Section 43155.01

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(a) (1) A person who fails to pay any generation and handling fee or installment required pursuant to Section 43152.7, except amounts of determinations made by the California Department of Tax and Fee Administration under Article 2 (commencing with Section 43201), within the time…

Rev. & Tax. Code § 43155.5 Section 43155.5

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(a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per month or fraction thereof, as defined in subdivision (b) of Section 6591.5, interest shall be computed at the modified adjust…

Rev. & Tax. Code § 43157 Section 43157

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(a) If the California Department of Tax and Fee Administration finds that a person’s failure to make a timely return, installment, prepayment, or payment is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinar…

Rev. & Tax. Code § 43158 Section 43158

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(a) If the California Department of Tax and Fee Administration finds that a person’s failure to make a timely return or payment was due to disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of intere…

Rev. & Tax. Code § 43158.5 Section 43158.5

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(a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay fees is due in whole or in part to an unreasonable error or delay by an employee of the board acting in his or her official capacity. (b) For pu…

Rev. & Tax. Code § 43159 Section 43159

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(a) If the board finds that a person’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the taxes imposed or administered under this part and any penalty or interest added thereto…

Rev. & Tax. Code § 43159.1 Section 43159.1

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(a) Under regulations prescribed by the board, except for a fee imposed pursuant to Section 105310 of the Health and Safety Code, if: (1) A tax liability under this part was understated by a failure to file a return required to be filed under this part, by the omission of an amou…

Rev. & Tax. Code § 43159.2 Section 43159.2

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(a) Under regulations prescribed by the board, with respect to a fee imposed pursuant to Section 105310 of the Health and Safety Code, if: (1) A fee liability due on a notice of determination or other billing document for collection of the fee under this part was unpaid and the n…

Rev. & Tax. Code § 43160 Section 43160

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Every person who is required to file the returns and make the payments specified in Section 43152.13 shall, upon transfer or discontinuance of operations, file closing returns on forms prescribed by the California Department of Tax and Fee Administration. The closing returns shal…

Rev. & Tax. Code § 45151 Section 45151

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(a) The fee imposed pursuant to Section 48000 of the Public Resources Code is due and payable to the board quarterly on or before the 25th day of the calendar month following the quarterly period for which the fee is due. Each feepayer shall prepare a return in the form as prescr…

Rev. & Tax. Code § 45152 Section 45152

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(a) Except as provided in subdivision (b), the board for good cause may extend, for not to exceed one month, the time for making any report or return or paying any amount required to be paid under this part. The extension may be granted at any time if a request therefor is filed …

Rev. & Tax. Code § 45152.5 Section 45152.5

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(a) Subject to subdivision (c), the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three months, for making any report or return or paying any fee required under this part for any person in an area identified in t…

Rev. & Tax. Code § 45153 Section 45153

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(a) Any person who fails to pay any fee to the state or any amount of fee required to be paid to the state, except amounts of determinations made by the board under Article 2 (commencing with Section 45201), within the time required shall pay a penalty of 10 percent of the fee or…

Rev. & Tax. Code § 45153.5 Section 45153.5

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(a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per month or fraction thereof, as defined in subdivision (b) of Section 6591.5, interest shall be computed at the modified adjust…

Rev. & Tax. Code § 45155 Section 45155

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(a) If the department finds that a person’s failure to make a timely report or return or payment is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may…

Rev. & Tax. Code § 45156 Section 45156

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(a) If the department finds that a person’s failure to make a timely return or payment was due to disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of interest provided for by Sections 45152, 45153,…

Rev. & Tax. Code § 45156.5 Section 45156.5

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(a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay fees is due in whole or in part to an unreasonable error or delay by an employee of the board acting in his or her official capacity. (b) For pu…

Rev. & Tax. Code § 45157 Section 45157

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(a) If the board finds that a person’s failure to make a timely report or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the fees imposed or administered under this part and any penalty or interest added thereto.…

Rev. & Tax. Code § 45158 Section 45158

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(a) Under regulations prescribed by the board, if: (1) A fee liability under this part was understated by a failure to file a return required to be filed under this part, by the omission of an amount properly includable therein, or by erroneous deductions or credits claimed on a …

Rev. & Tax. Code § 46151 Section 46151

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(a) The fees collected and administered under Sections 46051 and 46052 are due and payable to the California Department of Tax and Fee Administration monthly on or before the 25th day of the calendar month following the monthly period for which the fee is due. Each feepayer, on o…

Rev. & Tax. Code § 46152 Section 46152

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The board, if it determines it necessary in order to facilitate the administration of this part, may require returns and payments specified under Section 46151 to be made for periods other than monthly. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)

Rev. & Tax. Code § 46153 Section 46153

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(a) Except as provided in subdivision (b), the board, for good cause, may extend, for a period not to exceed one month, the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time if a request for the extension…

Rev. & Tax. Code § 46153.5 Section 46153.5

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(a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three months, for making any report or return or paying any fee required under this part for any person in an area identified i…

Rev. & Tax. Code § 46154 Section 46154

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(a) Any person who fails to pay any fee to the state or any amount of fee required to be collected and paid to the state, except amounts of determinations made by the board under Article 2 (commencing with Section 46201) or Article 3 (commencing with Section 46251), within the ti…

Rev. & Tax. Code § 46154.1 Section 46154.1

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If the information return pursuant to subdivision (c) of Section 46151 is not filed within the time prescribed, a penalty of five hundred dollars ($500) shall be assessed. (Added by Stats. 2000, Ch. 923, Sec. 54.5. Effective January 1, 2001.)

Rev. & Tax. Code § 46154.5 Section 46154.5

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(a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per month or fraction thereof, as defined in subdivision (b) of Section 6591.5, interest shall be computed at the modified adjust…

Rev. & Tax. Code § 46156 Section 46156

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(a) If the department finds that a person’s failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be reliev…

Rev. & Tax. Code § 46157 Section 46157

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(a) If the department finds that a person’s failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the interest provided by Sections 46153, 4615…

Rev. & Tax. Code § 46157.5 Section 46157.5

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(a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay fees is due in whole or in part to an unreasonable error or delay by an employee of the board acting in his or her official capacity. (b) For pu…

Rev. & Tax. Code § 46158 Section 46158

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(a) If the board finds that a person’s failure to make a timely report or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the fees imposed or administered under this part and any penalty or interest added thereto.…

Rev. & Tax. Code § 46159 Section 46159

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(a) Under regulations prescribed by the board, if: (1) A fee liability under this part was understated by a failure to file a return required to be filed under this part, by the omission of an amount properly includable therein, or by erroneous deductions or credits claimed on a …

Rev. & Tax. Code § 50109 Section 50109

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The fee collected under Section 50108 is due and payable to the board quarterly on or before the 25th day of the month following the end of each calendar quarter. Each feepayer, on or before the 25th day of the month following the quarterly period for which the fee is due, shall …

Rev. & Tax. Code § 50110 Section 50110

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The board, if it determines it to be necessary in order to facilitate the administration of this part, may require returns and payments specified under Section 50109 to be made for periods other than quarterly. (Repealed and added by Stats. 1990, Ch. 1366, Sec. 42. Effective Sept…

Rev. & Tax. Code § 50111 Section 50111

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(a) Except as provided in subdivision (b), the board for good cause may extend, for up to one month, the time period within which a person is required to submit a report or pay a sum of money under this part. The extension may be granted at any time if a request is filed with the…

Rev. & Tax. Code § 50111.5 Section 50111.5

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(a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three months, for making any report or return or paying any fee required under this part for any person in an area identified i…