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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 § 2210 Section 2210
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“Law enacted after January 1, 1973,” means any statute enacted by the Legislature after January 1, 1973. (Added by Stats. 1975, Ch. 486.)
Rev. & Tax. Code § 2211 Section 2211
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“Local agency” means any city, county, special district, authority or other political subdivision of the state. (Amended by Stats. 1981, Ch. 242, Sec. 8. Effective July 21, 1981.)
Rev. & Tax. Code § 2212 Section 2212
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“Percentage change in the cost of living” means the percentage change from April 1 of the prior year to April 1 of the current year in the California Consumer Price Index for all items, as determined by the California Department of Industrial Relations. (Added by Stats. 1973, Ch.…
Rev. & Tax. Code § 2213 Section 2213
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“Property tax rate” means any rate of tax or assessment which is levied per unit of assessed value of property. “Property tax rate” includes any rate or assessment which is levied on the value of land only, as well as any rate or assessment which is levied on the value of land an…

Showing 51–100 of 1,035

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Rev. & Tax. Code § 2214 Section 2214

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“Sales tax exemption” means any provision which causes a reduction in revenue to a city or county under Part 1.5 (commencing with Section 7200) of Division 2. (Added by Stats. 1973, Ch. 358.)

Rev. & Tax. Code § 2215 Section 2215

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“Special district” means any agency of the state for the local performance of governmental or proprietary functions within limited boundaries. “Special district” includes a county service area, a maintenance district or area, an improvement district or improvement zone, or any ot…

Rev. & Tax. Code § 2216 Section 2216

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County free libraries established pursuant to Chapter 2 (commencing with Section 27151) of Division 20 of the Education Code; areas receiving county fire protection services pursuant to Section 25643 of the Government Code; and county road districts established pursuant to Chapte…

Rev. & Tax. Code § 23501 Section 23501

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(a) There shall be imposed upon every corporation, other than a bank, for each taxable year, a tax at the rate of 7.6 percent upon its net income derived from sources within this state on or after January 1, 1937, other than income for any period for which the corporation is subj…

Rev. & Tax. Code § 23503 Section 23503

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There shall be offset against the tax hereby imposed for any period the amount of any tax imposed on the taxpayer under Chapter 2 for the same period. In the event that taxes, interest and penalties have been or shall be assessed against, paid by or collected from a taxpayer unde…

Rev. & Tax. Code § 23504 Section 23504

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Where a corporation formerly subject to tax under Chapter 2 (commencing with Section 23101) becomes subject to tax under Chapter 3 (commencing with Section 23501), the tax for the year in which the change occurs will be assessed under Chapter 2 (commencing with Section 23101) and…

Rev. & Tax. Code § 2801 Section 2801

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It is hereby declared to be the policy of the state and the intent of this chapter to provide for: (a) The satisfaction and removal of any lien secured to any parcel of real property appearing on the current roll. (b) The payment of taxes on any parcel of real property separately…

Rev. & Tax. Code § 2802 Section 2802

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For the purposes of this chapter: (a) Improvements are not a parcel separate from the land on which they are situated. (b) An undivided interest is a parcel separate from the whole assessment. (c) A lien is the amount created by the assessment of personal property, or leasehold i…

Rev. & Tax. Code § 30140 Section 30140

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Every person desiring to engage in the sale of cigarettes or tobacco products as a distributor (including a common carrier or authorized person mentioned in Section 30104), except a person who desires merely to sell or accept orders for cigarettes or tobacco products which are to…

Rev. & Tax. Code § 30140.1 Section 30140.1

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(a) The board may adopt rules and regulations which provide for the issuance of a license to a person who is not engaged in business in this state. (b) A holder of a license shall collect the tax imposed by this part, give receipts for the collected tax, and pay the tax to the bo…

Rev. & Tax. Code § 30141 Section 30141

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Every applicant for a license as a distributor shall file with the board, security in the amount and form as the board prescribes. Any security in the form of cash, insured deposits in banks or savings and loan institutions, or a bond or bonds duly executed by an admitted surety …

Rev. & Tax. Code § 30142 Section 30142

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(a) The board shall fix the amount of the security required of any distributor and may increase or reduce the amount at any time. A minimum security in the amount of one thousand dollars ($1,000) shall be furnished by every distributor that is required to be licensed. (b) Except …

Rev. & Tax. Code § 30143 Section 30143

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Every bond shall contain a provision substantially to the effect that when the surety exercises his right to withdraw as surety the withdrawal shall be effective on the first day of the calendar month after receipt of the notice by the board if the notice is received on or before…

Rev. & Tax. Code § 30144 Section 30144

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The license of any distributor may be suspended without prior notice upon cancellation of his or her bond, or if the bond becomes void or unenforceable for any reason, or if the distributor fails to pay any amounts due under this part. The license shall be reinstated if the distr…

Rev. & Tax. Code § 30146 Section 30146

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Upon receipt of a certificate of the board setting forth the amount of a distributor’s delinquencies, the State Treasurer shall pay to the board the amount so certified from the money deposited with him by the distributor or from the amounts received from the sale of bonds or oth…

Rev. & Tax. Code § 30147 Section 30147

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Upon receipt of a completed application and such bonds or other security as may be required by the board under this part, the board shall issue to the applicant a license as a distributor. A separate license shall be issued for each place of business of the distributor within the…

Rev. & Tax. Code § 30148 Section 30148

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Whenever any distributor fails to comply with any provision of this part or any rule or regulations of the board prescribed and adopted under this part, the board upon hearing, after giving the distributor at least 10 days’ notice in writing specifying the time and place of heari…

Rev. & Tax. Code § 30149 Section 30149

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Any person required to obtain a license as a distributor under this chapter who engages in business as a distributor without a license or after a license has been canceled, suspended, or revoked, and each officer of any corporation which so engages in business, is guilty of a mis…

Rev. & Tax. Code § 401 Section 401

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Every assessor shall assess all property subject to general property taxation at its full value. (Amended by Stats. 1978, Ch. 1207.)

Rev. & Tax. Code § 401.10 Section 401.10

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(a) Notwithstanding any other law relating to the determination of the values upon which property taxes are based, values for each tax year from the 1984–85 tax year to the 2025–26 tax year, inclusive, for intercounty pipeline rights-of-way on publicly or privately owned property…

Rev. & Tax. Code § 401.12 Section 401.12

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Sections 401.10 and 401.11 do not abrogate, rescind, preclude, or otherwise affect any separate settlement agreement entered into prior to the effective date of those sections between a county and an intercounty pipeline right-of-way taxpayer concerning the subject matter of Sect…

Rev. & Tax. Code § 401.13 Section 401.13

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Notwithstanding any other provision of law, on or after January 1, 1998, the assessor shall determine the assessed value of pipelines and related rights-of-way that are located wholly within the county on the basis of a single, countywide parcel per taxpayer, and, to that end, sh…

Rev. & Tax. Code § 401.15 Section 401.15

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(a) Notwithstanding any other provision of law, for any county that makes available the credits provided for in Section 5096.3, the full cash values of certificated aircraft for fiscal years to the 1997–98 fiscal year, inclusive, are presumed to be those values enrolled by the co…

Rev. & Tax. Code § 401.16 Section 401.16

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If, for purposes of property taxation, the county assessor utilizes the reproduction or replacement cost approach to value to determine the value of tangible personal property or trade fixtures, both of the following apply: (a) (1) If the county assessor depreciates this property…

Rev. & Tax. Code § 401.17 Section 401.17

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(a) For the 2005–06 fiscal year to the 2016–17 fiscal year, inclusive, it shall be rebuttably presumed that the preallocated fair market value of each make, model, and series of mainline jets, production freighters, and regional aircraft that has attained situs within this state …

Rev. & Tax. Code § 401.20 Section 401.20

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(a) (1) The State Board of Equalization shall, in consultation with the California Assessors’ Association and representatives of the computer, semiconductor, and biopharmaceutical industries, conduct a study to obtain and analyze data in order to update the information used to de…

Rev. & Tax. Code § 401.3 Section 401.3

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The assessor shall assess all property subject to general property taxation on the lien date as provided in Articles XIII and XIII A of the Constitution and any legislative authorization thereunder. (Amended by Stats. 1986, Ch. 608, Sec. 9.)

Rev. & Tax. Code § 401.4 Section 401.4

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When valuing an owner-occupied single-family dwelling and the land on which it is situated that may be required for the convenient occupation and use of such dwelling, if such dwelling is on land which is zoned exclusively for single-family home use or which is zoned for agricult…

Rev. & Tax. Code § 401.5 Section 401.5

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The board shall issue to assessors data relating to costs of property, or, with respect to commercial and industrial property, shall, after a public hearing, review and approve commercially available data, and shall issue to assessors other information as in the judgment of the b…

Rev. & Tax. Code § 401.6 Section 401.6

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(a) In any case in which the cost approach method is used to value special use property for purposes of taxation, the assessor shall not add a component for entrepreneurial profit unless he or she has market-derived evidence that entrepreneurial profit exists and has not been ful…

Rev. & Tax. Code § 401.8 Section 401.8

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(a) Notwithstanding any other provision of law, commencing with the 1995–96 fiscal year, the county assessor shall determine the property tax assessed value in the county attributable to assessable intercounty pipeline rights-of-way on the basis of a single, countywide parcel per…

Rev. & Tax. Code § 402 Section 402

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Cultivated and uncultivated land of the same quality and similarly situated shall be assessed at the same value. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 402.1 Section 402.1

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(a) In the assessment of land, the assessor shall consider the effect upon value of any enforceable restrictions to which the use of the land may be subjected. These restrictions shall include, but are not limited to, all of the following: (1) Zoning. (2) Recorded contracts with …

Rev. & Tax. Code § 402.2 Section 402.2

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Contracts with government agencies restricting the use of property for owner-occupied housing available at affordable cost shall be recorded. Nothing in this section shall be construed to prevent the assessor from considering a contract that restricts the use of the property to o…

Rev. & Tax. Code § 402.3 Section 402.3

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An assessor shall consider any restrictive covenant, easement, restriction, or servitude adopted pursuant to Section 25202.5, 25222.1, or 79055 of the Health and Safety Code or any restriction, easement, covenant, or servitude imposed pursuant to Section 25230 of the Health and S…

Rev. & Tax. Code § 402.5 Section 402.5

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When valuing property by comparison with sales of other properties, in order to be considered comparable, the sales shall be sufficiently near in time to the valuation date, and the properties sold shall be located sufficiently near the property being valued, and shall be suffici…

Rev. & Tax. Code § 402.9 Section 402.9

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In valuing property for persons of low and moderate income that is financed under Section 236 or Section 515 of the federal National Housing Act, since federal restrictions accompanying these programs substantially affect actual income and expenses of the property owner, the asse…

Rev. & Tax. Code § 402.95 Section 402.95

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In valuing property under the income method of appraisal, the assessor shall exclude from income the benefit from federal and state low-income housing tax credits allocated by the California Tax Credit Allocation Committee pursuant to Section 42 of the Internal Revenue Code and S…

Rev. & Tax. Code § 403 Section 403

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Land sold by the State for which no patent has been issued shall be assessed like other land, but the owner is entitled to a deduction from the assessed valuation of the amount due the State as principal on the purchase price. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 404 Section 404

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All taxable property, except State assessed property, shall be assessed by the assessing agency of the taxing agency where the property is situated. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 405 Section 405

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(a) Annually, the assessor shall assess all the taxable property in his county, except state-assessed property, to the persons owning, claiming, possessing, or controlling it on the lien date. The assessor may assess the property on the secured roll to the person owning, claiming…

Rev. & Tax. Code § 405.5 Section 405.5

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The assessor shall periodically appraise all property not subject to the provisions of Article XIII A of the Constitution to substantiate the judgment of its full cash value or, when provided for by law, its restricted value for uniform assessment purposes. (Amended by Stats. 198…

Rev. & Tax. Code § 407 Section 407

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Annually, on the second Monday in July, the assessor shall transmit a statistical statement to the board, supplying any statistical information which the board may require, and shall supply from time to time any other information required by the board. (Amended by Stats. 1986, Ch…

Rev. & Tax. Code § 408 Section 408

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(a) Except as otherwise provided in subdivisions (b), (c), (d), (e), and (g), any information and records in the assessor’s office that are not required by law to be kept or prepared by the assessor, disabled veterans’ exemption claims, and homeowners’ exemption claims are not pu…

Rev. & Tax. Code § 408.1 Section 408.1

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(a) The assessor shall maintain a list of transfers of any interest in property, other than undivided interests, within the county, which have occurred within the preceding two-year period. (b) The list shall be divided into geographical areas and shall be revised on the 30th day…

Rev. & Tax. Code § 408.2 Section 408.2

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(a) Except as otherwise provided in Sections 63.1, 69.5, 451, and 481 of this code and in the provisions listed in Section 7920.505 of the Government Code, any information and records in the assessor’s office that are required by law to be kept or prepared by the assessor, other …