Title RTC, California Rev. & Tax. Code

The board by regulation may provide that the tax imposed by this part with respect to cigarettes shall be paid without the use of stamps or meter impressions in connection with a particular type of transaction. (Added by Stats. 1961, Ch. 884.)

(a) The following definitions shall apply for purposes of this section: (1) “Department” means the California Department of Tax and Fee Administration. (2) “Brand family” means styles of cigarettes sold under the same trademark and differentiated from one another by means of addi…

(a) For purposes of this section, “applicable returns” means the following returns or reports relating to cigarettes that are filed or required to be filed with the Alcohol and Tobacco Tax and Trade Bureau of the United States Department of Treasury (TTB), the federal Department …

Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter. (Added by Stats. 1965, 1st Ex. Sess., Ch. 2.)

“Vehicle” is as defined in Section 670 of the Vehicle Code and shall include off-highway motor vehicles subject to identification under Division 16.5 (commencing with Section 38000) of the Vehicle Code. (Amended by Stats. 1971, Ch. 1816.)

“Vessel” means any boat, ship, barge, craft, or floating thing designed for navigation in the water except: (a) A seaplane, (b) A watercraft specifically designed to operate on a permanently fixed course, the movement of which is restricted to or guided on such permanently fixed …

“Aircraft” means any contrivance designed for powered navigation in the air except a rocket or missile. (Amended by Stats. 1982, Ch. 1589, Sec. 9.)

(a) Every person making any retail sale of a mobilehome or commercial coach required to be registered annually under the Health and Safety Code, or of a vehicle required to be registered under the Vehicle Code or subject to identification under Division 16.5 (commencing with Sect…

(a) For purposes of Section 6276, “sales price” of a used mobilehome, as defined in Section 18014 of the Health and Safety Code shall be based on the current value of the used mobilehome as specified by a recognized value guide. If the value guide does not specify the model or ma…

There shall be a presumption that a transfer of a vehicle to a lessee by a lessor, as defined in Section 372 of the Vehicle Code, was a sale for resale if the lessee transfers title and registration to a third party within 10 days from the date the lessee acquired title from the …

It is the intent of the Legislature in enacting this chapter to fully implement Article XIII A of the California Constitution and to promote increased equity among taxpayers by enrolling and making adjustments of taxes resulting from changes in assessed value due to changes in ow…

Except where the context or the specific provisions of this chapter otherwise require, all of the following apply: (a) The definitions in this article govern the construction of this chapter. (b) The other provisions of this division apply to assessments made pursuant to this cha…

“Current roll” means the roll for the fiscal year during which the change in ownership occurs or the new construction is completed. (Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.)

“The roll being prepared” means the roll for the fiscal year following the fiscal year in which the change in ownership occurs or the new construction is completed. (Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.)

“Current tax rate” means the tax rate applicable to the current roll, including any rate in excess of the limitation prescribed by subdivision (a) of Section 1 of Article XIII A of the California Constitution. (Amended by Stats. 1983, Ch. 1102, Sec. 1.5. Effective September 27, 1…

“Property” means and includes manufactured homes subject to taxation under Part 13 (commencing with Section 5800) and real property, other than the following: (a) Fixtures that are normally valued as a separate appraisal unit from a structure. (b) Newly created taxable possessory…

“Fiscal year” means a fiscal year beginning July 1 and ending June 30. (Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.)

“Supplemental roll” means the roll prepared or amended in accordance with the provisions of this chapter and containing properties which have changed ownership or had new construction completed. (Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.)

“New base year value” means the full cash value of property on the date it changes ownership or of new construction on the date it is completed. (Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.)

“Taxable value” means the base year full value adjusted for any given lien date as required by law or the full cash value for the same date, whichever is less. In the case of real property which, prior to the date of the change in ownership or completion of new construction, was …

A vendor of fuel the use of which is taxable under this part, who sells and delivers such fuel into a fuel tank shall, at the time of sale, collect the tax from the user and give to the user a receipt therefor in the manner and form prescribed by the board. When fuel is sold thro…

Without requiring the issuance of a vendor use fuel tax permit, the board may issue written authorization to a political subdivision of this state which holds a valid user use fuel tax permit to furnish fuel as an accommodation to another political subdivision of this state which…

A vendor is relieved from liability to collect use fuel tax which became due and payable subsequent to July 1, 1958, insofar as the sales of the fuel are represented by accounts which have been found worthless and charged off for income tax purposes. If the vendor has previously …

The tax required to be collected by the vendor constitutes a debt owed by the vendor to this State. (Added by Stats. 1953, Ch. 1814.)

The board may require vendors to submit at such times as it shall designate copies of the receipts given pursuant to Section 8732. (Added by Stats. 1953, Ch. 1814.)

The provisions of Chapters 4 to 9, inclusive, of this part shall apply to any vendor in the same manner as such provisions apply to any user. (Added by Stats. 1953, Ch. 1814.)

Stamps and meter register settings shall be sold to licensed distributors at their denominated values less a discount of 0.85 percent, which shall be capped at the first one dollar ($1.00) in denominated value. Payment for stamps or meter register settings shall be made at the ti…

No later than July 1, 2005, the board shall submit a report to the Legislature that evaluates the average actual costs, including labor for applying indicia or impressions, bonding, warehousing, and leasing stamping equipment, including case cutters and packers, associated with a…

A licensed distributor may apply to the board to fix the maximum amount of deferred-payment purchases of stamps and meter register settings which the distributor may have unpaid at any time. Upon receipt of the application and the bond or bonds required pursuant to Section 30142,…

(a) Except as provided for in subdivision (c), amounts owing for stamps and meter register settings purchased on the deferred-payment basis shall be due and payable based on the distributor’s election to make the payment pursuant to subdivision (b). Payment shall be made by a rem…

A distributor shall authorize in writing those persons who may order purchases of stamps or meter register settings for the account of the distributor at a location where stamps or meter register settings are sold. The authorization shall continue in effect until written notice o…

The board may suspend without prior notice a distributor’s privilege to purchase stamps or meter register settings on the deferred-payment basis or may reduce the amount of permissible deferred-payment purchases fixed for the distributor, if the distributor fails to promptly pay …

Any distributor who fails to pay any amount owing for the purchase of stamps or meter register settings within the time required, shall pay a penalty of 10 percent of the amount due in addition to the amount plus interest at the modified adjusted rate per month, or fraction there…

The board for good cause may extend for not to exceed five days the time for paying any amount owing for stamps or meter register settings purchased on the deferred-payment basis provided a request for the extension is filed with the board within or prior to the period for which …

There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, a mobilehome or commercial coach required to be annually registered under the Health and Safety Code, or a vehicle required to …

There are exempted from the computation of the amount of the sales tax the gross receipts from sales of mobilehomes or commercial coaches required to be annually registered under the Health and Safety Code or vehicles required to be registered under the Vehicle Code when the reta…

(a) There are exempted from the computation of the amount of the sales tax the gross receipts from the sale in this state of a vehicle subject to identification under Division 16.5 (commencing with Section 38000) of the Vehicle Code or of a vessel or of an aircraft when the retai…

If a person is engaged in the business of selling vehicles, mobilehomes, commercial coaches, vessels or aircraft he or she shall not be excused from the requirements of Article 2 (commencing with Section 6066) of Chapter 2 of this part, by reason of the exemptions provided in Sec…

There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state of a mobilehome or commercial coach required to be registered annually under the Health and Safety Code, or of a vehicle required to…

(a) Commencing with the 1983–84 assessment year and each assessment year thereafter, whenever a change in ownership occurs or new construction resulting from actual physical new construction on the site is completed, the assessor shall appraise the property changing ownership or …

(a) If the change in ownership occurs or the new construction is completed on or after January 1 but on or before May 31, then there shall be two supplemental assessments placed on the supplemental roll. The first supplemental assessment shall be the difference between the new ba…

(a) For the purposes of this chapter, new construction shall be deemed completed on the earliest of the following dates: (1) (A) The date upon which the new construction is available for use by the owner, unless the owner does not intend to occupy or use the property. The owner s…

Any supplemental assessment shall not be deemed to be an escaped assessment subject to Section 4837.5. (Amended by Stats. 1984, Ch. 946, Sec. 6. Effective September 10, 1984.)

A supplemental assessment pursuant to this chapter shall not be made for any property not subject to the assessment limitations of Article XIII A of the California Constitution. All property subject to the assessment limitations of Article XIII A of the California Constitution sh…

(a) For fixtures, other than fixtures that are included in a change in ownership or that are included in a structure and are assessed at the completion of the new construction of a structure pursuant to Section 75.12, taxpayers shall report to the assessor once each year at the t…

If a distributor fails to make payment for stamps or meter register settings when payment is due, the board may compute and determine from any available records and information the amount required to be paid, including interest and penalties. One or more determinations may be mad…