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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 § 43202 Section 43202
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(a) Except in the case of fraud or intent to evade this part or authorized rules and regulations as set forth in subdivision (c) of Section 43201, willful or knowing provision of incorrect information or withholding of information as set forth in subdivision (c) of Section 43201.…
Rev. & Tax. Code § 43203 Section 43203
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In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the form required by the California Department of Tax and Fee Administration, by the f…
Rev. & Tax. Code § 43204 Section 43204
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If before the expiration of the time prescribed in Section 43202 for serving a notice of deficiency determination the taxpayer has consented in writing to service of the notice after such time, the notice may be served at any time prior to the expiration of the period agreed upon…
Rev. & Tax. Code § 441 Section 441
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(a) Each person owning taxable personal property, other than a manufactured home subject to Part 13 (commencing with Section 5800), having an aggregate cost of one hundred thousand dollars ($100,000) or more for any assessment year shall file a signed property statement with the …

Rev. & Tax. Code § 441.5 Section 441.5

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(a) In lieu of completing the property statement as printed by the assessor pursuant to Section 452, the assessor may accept the information required of the taxpayer by any of the following methods: (1) Attachments to the property statement, provided that the attachments shall be…

Rev. & Tax. Code § 442 Section 442

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(a) The property statement shall show all taxable property owned, claimed, possessed, controlled, or managed by the person filing it and required to be reported thereon. Every person owning, claiming, possessing, controlling or managing property shall furnish any required informa…

Rev. & Tax. Code § 443 Section 443

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The property statement shall also show: (a) The county where the property is taxable. (b) If taxable in the county where the statement is made, any city or revenue district where it is situated. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 443.1 Section 443.1

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If the property statement is timely filed in duplicate with a request that the assessor mark on the duplicate statement opposite each category of property reported on the statement, the full value of such category of property as determined by the assessor, the assessor shall perf…

Rev. & Tax. Code § 445 Section 445

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The property statement shall show a description of property, in the detail required. Such required detail may include the cost of the property if the information is within the knowledge of the assessee or is available to him from his own or other records. (Amended by Stats. 1970,…

Rev. & Tax. Code § 448 Section 448

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The property statement shall show all information as of 12:01 a.m. on the lien date. (Amended by Stats. 1967, Ch. 818.)

Rev. & Tax. Code § 451 Section 451

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All information requested by the assessor or furnished in the property statement shall be held secret by the assessor. The statement is not a public document and is not open to inspection, except as provided in Section 408. (Amended by Stats. 1971, Ch. 1633.)

Rev. & Tax. Code § 452 Section 452

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(a) For the assessment year beginning in 1968 and each assessment year thereafter, the board shall prescribe in detail the content of property statements, including the specific wording, to be used by all assessors in the several counties, and cities and counties, and shall notif…

Rev. & Tax. Code § 45201 Section 45201

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(a) If the department is dissatisfied with the report or return filed or the amount of fee paid to the state by any fee payer, or if no report or return has been filed or no payment or payments of the fees have been made to the state by a fee payer, the department may compute and…

Rev. & Tax. Code § 45202 Section 45202

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Except in the case of fraud, intent to evade this part or rules and regulations adopted under this part, or failure to make a report or return, every notice of a determination of an additional amount due shall be served within three years after the date when the amount was requir…

Rev. & Tax. Code § 45203 Section 45203

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If, before the expiration of the time prescribed in Section 45202 for serving a notice of deficiency determination, the fee payer has consented in writing to the service of the notice after that time, the notice may be served at any time prior to the expiration of the period agre…

Rev. & Tax. Code § 453 Section 453

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The assessor may request any person found within his county to make and subscribe an affidavit, showing his name, place of residence or place of business, and whether he is the owner of any taxable property. (Amended by Stats. 1971, Ch. 1633.)

Rev. & Tax. Code § 454 Section 454

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The assessor may subpena and examine any person in relation to: (a) any statement furnished him, or (b) any statement disclosing property assessable in his county that may be stored with, possessed, or controlled by the person. He may do this in any county where the person may be…

Rev. & Tax. Code § 455 Section 455

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The assessor shall not combine parcels into a single assessment when any of those parcels have been declared to be tax defaulted for delinquent taxes. This section does not apply to subdivided land reverted to acreage in accordance with provisions of the Subdivision Map Act and l…

Rev. & Tax. Code § 456 Section 456

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If the assessor has not received from the owner of a tract of land a legal description or a description which geographically locates the property, he may require such a description from the owner or his agent, or, in case they cannot be found or are unknown, the person in possess…

Rev. & Tax. Code § 457 Section 457

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If the owner, agent, or person in possession neglects to furnish the assessor with the description within 10 days after the request, the assessor shall cite him to appear before the superior court of the county where the land is situated within five days after service of the cita…

Rev. & Tax. Code § 458 Section 458

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If the court finds the land has not been surveyed or divided so that it can be legally described, the court shall, by order duly entered in open court, direct the county surveyor to make a survey, and define the boundaries and location of the land by parcels not exceeding six hun…

Rev. & Tax. Code § 459 Section 459

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The expense of making the survey and description by the county surveyor is a lien on the land, and, when approved by the superior court, shall be certified by it to the board of supervisors who shall, by resolution, direct the auditor to add the expense to the taxes on the land, …

Rev. & Tax. Code § 459.5 Section 459.5

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Sections 457, 458, and 459 are applicable when the owner, his agent, or person in possession neglects to furnish the assessor of any taxing agency, including a taxing agency having its own system for the levying and collection of taxes or assessments, with a requested description…

Rev. & Tax. Code § 460 Section 460

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If the owner or claimant of any property, not listed by another person, is absent or unknown, the assessor shall estimate its value. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 461 Section 461

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Every person who willfully states anything which he knows to be false in any oral or written statement, not under oath, required or authorized to be made as the basis of imposing any tax or assessment, is guilty of a misdemeanor and upon conviction thereof may be punished by impr…

Rev. & Tax. Code § 462 Section 462

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Every person is guilty of a misdemeanor who, after written request by the assessor, does any of the following: (a) Refuses to make available to the assessor any information which is required by subdivision (d) of Section 441 of this code. (b) Gives a false name. (c) Willfully ref…

Rev. & Tax. Code § 46201 Section 46201

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(a) If the board is dissatisfied with the return filed or the amount of fee paid to the state by any feepayer, the board may compute and determine the amount to be paid, based upon any information available to it. One or more deficiency determinations may be made of the amount of…

Rev. & Tax. Code § 46202 Section 46202

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The department shall give to the feepayer written notice of its determination. The notice shall be served in one of the following manners: (a) By placing the notice in a sealed envelope, with postage paid, addressed to the feepayer at their address as it appears in the records of…

Rev. & Tax. Code § 46203 Section 46203

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Except in the case of fraud, intent to evade this part or regulations adopted pursuant thereto, or failure to make a return, every notice of deficiency determination shall be served within three years after the 25th day of the month following the period for which the return was d…

Rev. & Tax. Code § 46204 Section 46204

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In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the form required by the department, by the fiduciary of the estate or trust or by any…

Rev. & Tax. Code § 46205 Section 46205

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If before the expiration of the time prescribed in Section 46203 for serving a notice of deficiency determination the feepayer has consented in writing to service of the notice after that time, the notice may be served at any time prior to the expiration of the period agreed upon…

Rev. & Tax. Code § 463 Section 463

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(a) If any person who is required by law or is requested by the assessor to make an annual property statement fails to file an annual property statement within the time limit specified by Section 441 or make and subscribe the affidavit respecting his or her name and place of resi…

Rev. & Tax. Code § 464 Section 464

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All moneys recovered by the assessor under Section 463 shall be paid into the county treasury. (Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.)

Rev. & Tax. Code § 465 Section 465

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(a) Except as provided in subdivision (b), the assessor may destroy any document when six years have elapsed since the lien date for the tax year for which that document was obtained. Documents may be destroyed immediately upon preservation in a medium that provides access to the…

Rev. & Tax. Code § 467 Section 467

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Annually, on or before March 20th, every taxing agency shall file with the assessor of the county in which the property is located statements containing legal descriptions of: (a) All real estate which it has conveyed by deed to any person during the assessment year ending on the…

Rev. & Tax. Code § 468 Section 468

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In addition to any other remedies described in this article, if any person fails to furnish any information or records required by this article upon request by the assessor, the assessor may apply to the superior court of the county for an order requiring the person who failed to…

Rev. & Tax. Code § 469 Section 469

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(a) The assessor shall annually conduct a significant number of audits of the books and records of taxpayers engaged in a profession, trade, or business who own, claim, possess, or control locally assessable trade fixtures and business tangible personal property in the county to …

Rev. & Tax. Code § 470 Section 470

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(a) Upon request of an assessor, a person owning, claiming, possessing, or controlling property subject to local assessment shall make available at his or her principal place of business, principal location, or principal address in California, a true copy of business records rele…

Rev. & Tax. Code § 50113 Section 50113

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(a) If the department is dissatisfied with the report filed or the amount of fee paid to the department under this part by any fee payer, or if no report has been filed or no payment or payments of the fees have been made to the state by a fee payer, the department may compute an…

Rev. & Tax. Code § 50113.1 Section 50113.1

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Except in the case of fraud, intent to evade this part, or rules and regulations adopted pursuant to this part, or failure to make a report or return, every notice of a determination of an additional amount due shall be served within three years after the date when the amount was…

Rev. & Tax. Code § 50113.2 Section 50113.2

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If, before the expiration of the time prescribed in Section 50113.1 for serving a notice of deficiency determination, the fee payer has consented in writing to service of the notice after that time, the notice may be served at any time prior to the expiration of the period agreed…

Rev. & Tax. Code § 55061 Section 55061

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(a) If the department is dissatisfied with the return filed or the amount of the fee paid to the state by any feepayer, or if no return has been filed or no payment of the fee has been made to the state by a feepayer, the department may compute and determine the amount to be paid…

Rev. & Tax. Code § 55062 Section 55062

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Except in the case of fraud, intent to evade this part, authorized rules and regulations, or failure to make a return, every notice of a determination of an additional amount due shall be served within three years after the date when the amount should have been paid or the return…

Rev. & Tax. Code § 55063 Section 55063

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In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the form required by the department, by the fiduciary of the estate or trust or by any…

Rev. & Tax. Code § 55064 Section 55064

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If before the expiration of the time prescribed in Section 55062 for serving a notice of deficiency determination the feepayer has consented in writing to service of the notice after that time, the notice may be served at any time prior to the expiration of the period agreed upon…

Rev. & Tax. Code § 6225 Section 6225

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(a) In order to facilitate the collection of use tax imposed by this part, a qualified purchaser shall register with the department on a form prescribed by the department and shall set forth the name under which the qualified purchaser transacts or intends to transact business, t…

Rev. & Tax. Code § 6226 Section 6226

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Every retailer selling tangible personal property for storage, use, or other consumption in this State shall register with the board and give the name and address of all agents operating in this State, the location of all distribution or sales houses or offices or other places of…

Rev. & Tax. Code § 8711 Section 8711

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Every person desiring to become a vendor shall first secure a vendor use fuel tax permit. (Added by Stats. 1953, Ch. 1814.)

Rev. & Tax. Code § 8712 Section 8712

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Applications for permits shall be made to the board upon forms prescribed by the board. (Added by Stats. 1953, Ch. 1814.)

Rev. & Tax. Code § 8713 Section 8713

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On receipt of an application the board shall issue to the applicant a vendor use fuel tax permit authorizing him to become a vendor of fuel taxable under this part. The permit is valid until canceled, suspended, or revoked. (Added by Stats. 1953, Ch. 1814.)