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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 § 10851 Section 10851
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Except as otherwise provided, the vehicle license fee is due and payable to the department each year on or before the expiration date assigned by the director. The fee shall be paid to the department at the time provided in the Vehicle Code for the registration or renewal of regi…
Rev. & Tax. Code § 10852 Section 10852
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The department shall collect the license fee and shall give to each person paying the license fee a receipt which shall sufficiently designate and identify the vehicle upon which the fee is paid. (Added by Stats. 1941, Ch. 40.)
Rev. & Tax. Code § 10853 Section 10853
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Whenever any vehicle is operated upon any highway of this State without the license fee having first been paid as required by this part, the fee is delinquent. (Added by Stats. 1941, Ch. 40.)
Rev. & Tax. Code § 10854 Section 10854
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Penalties for failure to pay license fees before delinquency are as specified in Section 9554 of the Vehicle Code. (Repealed and added by Stats. 1985, Ch. 1126, Sec. 3. Effective September 28, 1985. Operative April 1, 1986, by Sec. 12 of Ch. 1126.)

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Rev. & Tax. Code § 10854.1 Section 10854.1

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If a check in payment of a fee or penalty is not paid by the bank on which it is drawn on its first presentation, the person tendering the check remains liable for the payment of the fee, or fee and penalty, as if he had not tendered the check. The department in its discretion ma…

Rev. & Tax. Code § 10856 Section 10856

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(a) Except as provided in Section 9553 of the Vehicle Code, upon receipt of the application for renewal of registration, the department shall collect the required fee for the current registration year. No penalty shall be imposed if the department receives the application prior t…

Rev. & Tax. Code § 10857 Section 10857

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No penalty fee shall be assessed for the delinquent payment of a vehicle license fee, when subsequent to the date on which the fee became due, the vehicle is repossessed on behalf of any legal owner, if the license fee is paid within 60 days of taking possession. (Amended by Stat…

Rev. & Tax. Code § 10858 Section 10858

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(a) When a transferee or purchaser of a vehicle applies for transfer of registration, as provided in Section 5902 of the Vehicle Code, and it is determined by the department that vehicle license fee penalties accrued prior to the purchase of the vehicle and that the transferee or…

Rev. & Tax. Code § 12201 Section 12201

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(a) Every insurer doing business in this state shall annually pay to the state a tax on the bases, at the rates, and subject to the deductions from the tax hereinafter specified. For purposes of the tax imposed by this chapter, “insurer” shall be deemed to include a home protecti…

Rev. & Tax. Code § 12202 Section 12202

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The rate of tax to be applied to the basis of the annual tax in respect to each year is 2.35 percent except the rate to be applied to the basis in respect to the years 1982, 1983, 1984, and 1985 is 2.33 percent and except that as to gross premiums received upon policies or contra…

Rev. & Tax. Code § 12202.1 Section 12202.1

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Notwithstanding the rate specified by Section 12202, the gross premiums tax rate paid by insurers for any premiums collected between November 8, 1988 and January 1, 1991 shall be adjusted by the Board of Equalization in January of each year so that the gross premium tax revenues …

Rev. & Tax. Code § 12203 Section 12203

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The State Compensation Insurance Fund shall annually pay a tax computed on the same bases, at the same rates, and subject to the same deductions specified in this chapter, as those applicable to private insurers. (Added by renumbering Section 12264 by Stats. 1961, Ch. 740.)

Rev. & Tax. Code § 12204 Section 12204

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(a) The tax imposed on insurers by this chapter is in lieu of all other taxes and licenses, state, county, and municipal, upon those insurers and their property, except: (1) Taxes upon their real estate. (2) Any retaliatory exactions imposed by paragraph (3) of subdivision (f) of…

Rev. & Tax. Code § 12205 Section 12205

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It is the intent of the Legislature that the amount of the state low-income housing tax credit allocated to a project pursuant to Section 12206 shall not exceed an amount in addition to the federal tax credit that is necessary for the financial feasibility of the project and its …

Rev. & Tax. Code § 12206 Section 12206

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(a) (1) There shall be allowed as a credit against the “tax,” described by Section 12201, a state low-income housing tax credit in an amount equal to the amount determined in subdivision (c), computed in accordance with Section 42 of the Internal Revenue Code, relating to low-inc…

Rev. & Tax. Code § 12207 Section 12207

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(a) For the taxable years beginning on or after January 1, 2017, and before January 1, 2028, there shall be allowed as a credit against the “tax,” as described in Section 12202 or 12231, an amount equal to 50 percent of the amount contributed by the taxpayer for the taxable year …

Rev. & Tax. Code § 12208 Section 12208

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(a) There shall be allowed as a credit against the amount of tax, as defined in Section 28 of Article XIII of the California Constitution, an amount equal to the amount of the gross premiums tax due from the insurer on account of pilot project insurance for previously uninsured m…

Rev. & Tax. Code § 12209 Section 12209

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(a) Notwithstanding Sections 12207 and 12208 to the contrary, for the years 2020 and 2021, the total amount of all credits otherwise allowable under Sections 12207 and 12208, including any credit amount allowed to be carried over pursuant to those sections or subdivision (c), sha…

Rev. & Tax. Code § 12210 Section 12210

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(a) A life insurer or life insurance agent shall inform his or her client of the tax imposed under this part. (b) A life insurer or life insurance agent who quotes only one price that includes the gross premiums tax is exempt from compliance with the requirements of subdivision (…

Rev. & Tax. Code § 13501 Section 13501

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The personal representative of every estate subject to the tax imposed by this part who is required to file a federal estate tax return shall file with the Controller on or before the federal estate tax return is required to be filed both of the following: (a) A return for the ta…

Rev. & Tax. Code § 13502 Section 13502

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If the personal representative has obtained an extension of time for filing the federal estate tax return, the filing required by Section 13501 shall be similarly extended until the end of the time period granted in the extension of time for the federal estate tax return. A true …

Rev. & Tax. Code § 13503 Section 13503

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If the personal representative files an amended federal estate tax return, he or she shall immediately file with the Controller an amended return with a true copy of the amended federal estate tax return. If the personal representative is required to pay an additional tax under t…

Rev. & Tax. Code § 13504 Section 13504

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Upon final determination of the federal estate tax due, the personal representative shall, within 60 days after that determination, give written notice of it to the Controller. If any additional tax is due under this part by reason of this determination, the personal representati…

Rev. & Tax. Code § 16750 Section 16750

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The person liable for payment of the federal generation skipping transfer tax shall be liable for the tax imposed by this part. (Added by Stats. 1977, Ch. 1079.)

Rev. & Tax. Code § 16751 Section 16751

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The tax imposed by this part is due upon a taxable distribution or a taxable termination as determined under applicable provisions of the federal generation skipping transfer tax. (Added by Stats. 1977, Ch. 1079.)

Rev. & Tax. Code § 16752 Section 16752

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The tax becomes delinquent from and after the last day allowed for filing a return for the generation skipping transfer. (Added by Stats. 1977, Ch. 1079.)

Rev. & Tax. Code § 16753 Section 16753

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The tax shall be paid to the State Controller by remittance payable to the State Treasurer. (Added by Stats. 1977, Ch. 1079.)

Rev. & Tax. Code § 17071 Section 17071

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Section 61 of the Internal Revenue Code, relating to gross income defined, shall apply, except as otherwise provided. (Amended by Stats. 1999, Ch. 987, Sec. 7. Effective October 10, 1999.)

Rev. & Tax. Code § 17072 Section 17072

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(a) Section 62 of the Internal Revenue Code, relating to adjusted gross income defined, shall apply, except as otherwise provided. (b) Section 62(a)(2)(D) of the Internal Revenue Code, relating to certain expenses of elementary and secondary school teachers, shall not apply. (c) …

Rev. & Tax. Code § 17073 Section 17073

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(a) Section 63 of the Internal Revenue Code, relating to taxable income defined, shall apply, except as otherwise provided. (b) The deduction allowed by Section 17208.1, relating to interest on loans or financed indebtedness obtained from a publicly owned utility for the purchase…

Rev. & Tax. Code § 17073.5 Section 17073.5

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(a) A taxpayer may elect to take a standard deduction as follows: (1) In the case of a taxpayer, other than a head of a household or a surviving spouse (as defined in Section 17046) or a married couple filing a joint return, the standard deduction shall be one thousand eight hund…

Rev. & Tax. Code § 17074 Section 17074

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Section 64 of the Internal Revenue Code, relating to ordinary income defined, shall apply, except as otherwise provided. (Amended by Stats. 1999, Ch. 987, Sec. 9. Effective October 10, 1999.)

Rev. & Tax. Code § 17075 Section 17075

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Section 65 of the Internal Revenue Code, relating to ordinary loss defined, shall apply, except as otherwise provided. (Amended by Stats. 1999, Ch. 987, Sec. 10. Effective October 10, 1999.)

Rev. & Tax. Code § 17076 Section 17076

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(a) Section 67 of the Internal Revenue Code, relating to the 2-percent floor on miscellaneous itemized deductions, shall apply, except as otherwise provided. (b) A deduction allowable under this part that exceeds three thousand dollars ($3,000) and is described in Section 17049, …

Rev. & Tax. Code § 17077 Section 17077

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Section 68 of the Internal Revenue Code, relating to overall limitation on itemized deductions, shall apply, except as otherwise provided. (a) “Six percent” shall be substituted for “3 percent” in Section 68(a)(1) of the Internal Revenue Code. (b) Section 68(b)(1) of the Internal…

Rev. & Tax. Code § 17078 Section 17078

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(a) Section 988 of the Internal Revenue Code, relating to treatment of certain foreign currency transactions, shall apply, except as otherwise provided. (b) Section 988(a)(3) of the Internal Revenue Code, relating to source, shall not apply. (Amended by Stats. 1993, Ch. 877, Sec.…

Rev. & Tax. Code § 18700 Section 18700

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(a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Parkinson’s Disease Research Voluntary Tax Contribution Fund, established by Section 18701. That designation is to be used as a voluntary checkoff on the t…

Rev. & Tax. Code § 18701 Section 18701

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There is hereby established in the State Treasury the Parkinson’s Disease Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18700. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess …

Rev. & Tax. Code § 18702 Section 18702

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(a) Notwithstanding Section 13340 of the Government Code, all moneys in the Parkinson’s Disease Research Voluntary Tax Contribution Fund shall be continuously appropriated, without regard to fiscal year, as follows: (1) To the Franchise Tax Board and the Controller for reimbursem…

Rev. & Tax. Code § 18703 Section 18703

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(a) Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1 of the seventh calendar year following the first appearance of the Parkinson’s Disease Research Voluntary Tax Contribution Fund on the tax return, and is repealed as of D…

Rev. & Tax. Code § 2201 Section 2201

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Unless the context otherwise requires, the definitions contained in this article govern the construction of this chapter. The definition of a word applies to any variants thereof; the singular tense of a word includes the plural. (Added by Stats. 1973, Ch. 358.)

Rev. & Tax. Code § 2202 Section 2202

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“Ad valorem property taxation” means any source of revenue derived from applying a property tax rate to the assessed value of property. (Added by Stats. 1973, Ch. 358.)

Rev. & Tax. Code § 2203 Section 2203

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“City” means any city whether general law or charter, except a city and county. (Added by Stats. 1973, Ch. 358.)

Rev. & Tax. Code § 2204 Section 2204

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“Classification of property” means any enumeration or grouping of property by a statute which results in it being treated differently from other property for purposes of taxation. (Added by Stats. 1973, Ch. 358.)

Rev. & Tax. Code § 2205 Section 2205

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“Costs mandated by the courts” means any increased costs incurred by a local agency or school district in order to comply with a final court order issued after January 1, 1973, or with a final court order issued prior to July 1, 1972, if the costs incurred by a local agency or sc…

Rev. & Tax. Code § 2206 Section 2206

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“Costs mandated by the federal government” means any increased costs mandated specifically by the federal government upon a local agency or school district after January 1, 1973, in order to comply with requirements of federal statute or regulation. “Costs mandated by the federal…

Rev. & Tax. Code § 2206.5 Section 2206.5

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“Costs mandated by the voters” means any increased costs expressly mandated upon a local agency or school district after September 2, 1975, by any statute or any amendment to the State Constitution adopted or enacted pursuant to the approval of a statewide ballot measure by the v…

Rev. & Tax. Code § 2208 Section 2208

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“County” means any chartered or general law county. “County” includes a city and county. (Added by Stats. 1973, Ch. 358.)

Rev. & Tax. Code § 2208.5 Section 2208.5

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“School district” means any school district, community college district, or county superintendent of schools. (Added by Stats. 1977, Ch. 1135.)

Rev. & Tax. Code § 2209 Section 2209

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“Executive order” means any order, plan, requirement, rule or regulation issued: (a) By the Governor, or (b) By any officer or official serving at the pleasure of the Governor, or (c) By any agency, department, board or commission of state government; provided that the term “exec…