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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

937 sections·Filtered byTitle RTC✕Ch 4✕

Rev. & Tax. Code § 6365 Section 6365
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(a) 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, original works of art, which are: (1) Purchased by this state or any city, county, city and county, or other local governmen…
Rev. & Tax. Code § 6366 Section 6366
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(a) There are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, the following: (1) Aircraft sold to any person using the aircraft as a common carrier of persons or property …
Rev. & Tax. Code § 6366.1 Section 6366.1
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(a) 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 aircraft which are leased, or are sold to persons for the purpose of leasing, to lessees using such aircraft as common carri…
Rev. & Tax. Code § 6366.2 Section 6366.2
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(a) 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 any new motor vehicle sold to a purchaser who is a resident of a foreign country and who arranges for the purchase through an…

Rev. & Tax. Code § 6366.3 Section 6366.3

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(a) 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 tangible personal property purchased by the state or any local government entity as part of a public art collection which shal…

Rev. & Tax. Code § 6366.4 Section 6366.4

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(a) 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, tangible personal property purchased by a nonprofit museum regularly open to the public that is operated by or for a local …

Rev. & Tax. Code § 6366.5 Section 6366.5

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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, endangered or threatened animal or plant species, as defined in subdivision (b) of Section 6010.50 if both the seller and the p…

Rev. & Tax. Code § 6367 Section 6367

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There are exempted from the taxes imposed by this part the gross receipts from occasional sales of tangible personal property and the storage, use, or other consumption in this state of tangible personal property, the transfer of which to the purchaser is an occasional sale. This…

Rev. & Tax. Code § 6368 Section 6368

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(a) 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 watercraft and any sales of tangible personal property becoming a component part of that watercraft in the course of construc…

Rev. & Tax. Code § 6368.1 Section 6368.1

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(a) 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 watercraft which are leased, or are sold to persons for the purpose of leasing, and any sales of tangible personal property …

Rev. & Tax. Code § 6368.2 Section 6368.2

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(a) On or after January 1, 2023, there are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, a qualified motor vehicle sold to a qualified buyer. (b) For purposes of this s…

Rev. & Tax. Code § 6368.5 Section 6368.5

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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 rail freight cars for use in interstate or foreign commerce. (Added by Stats. 1963, Ch. 749.)

Rev. & Tax. Code § 6368.7 Section 6368.7

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There are exempted from the taxes imposed by this part, the gross receipts from the sale and the storage, use, or other consumption of passenger transportation vehicles, including, but not limited to, rail passenger cars, locomotives, other rail vehicles, bus and van fleets, and …

Rev. & Tax. Code § 6368.9 Section 6368.9

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(a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, qualified equipment purchased by a qualified person at the end of the term of a lease or sublease of qualifi…

Rev. & Tax. Code § 6369 Section 6369

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(a) There are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, medicines: (1) Prescribed for the treatment of a human being by a person authorized to prescribe the medicine…

Rev. & Tax. Code § 6369.1 Section 6369.1

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There are exempted from the taxes imposed by this part the gross receipts from the sale, and the storage, use or other consumption, in this state of hemodialysis products supplied to a patient on order of a licensed physician and surgeon pursuant to Section 4050.7 or 4227 of the …

Rev. & Tax. Code § 6369.2 Section 6369.2

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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 wheelchairs, crutches, canes, quad canes, white canes used by the legally blind, and walkers, and replacement parts for these dev…

Rev. & Tax. Code § 6369.4 Section 6369.4

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(a) There are exempted from the taxes imposed by this part the gross receipts from the sale, and the storage, use, or other consumption, in this state of items and materials when used to modify a vehicle for physically handicapped persons. (b) In the case of the sale of a modifie…

Rev. & Tax. Code § 6369.5 Section 6369.5

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There are exempted from the taxes imposed by this part the gross receipts from the sale, and the storage, use, or other consumption, in this state of any medical oxygen delivery system, including, but not limited to, liquid oxygen containers, high pressure cylinders, and regulato…

Rev. & Tax. Code § 6369.6 Section 6369.6

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(a) There are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, medicinal cannabis or medicinal cannabis products as those terms are defined in Division 10 (commencing with …

Rev. & Tax. Code § 6369.7 Section 6369.7

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(a) On and after January 1, 2019, and before January 1, 2025, 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, building materials and supplies purchased by a qualified person f…

Rev. & Tax. Code § 6370 Section 6370

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(a) This section applies to each of the following: (1) Nonprofit parent-teacher associations chartered by the California Congress of Parents, Teachers, and Students, Incorporated, and equivalent organizations performing the same type of service for public or private schools and a…

Rev. & Tax. Code § 6370.2 Section 6370.2

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(a) On and after April 1, 2024, and before April 1, 2029, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, all of the following: (1) Breast pumps. (2) Breast pump…

Rev. & Tax. Code § 6370.5 Section 6370.5

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(a) This section applies to nonprofit associations and equivalent organizations performing auxiliary services to any city or county museum in the state, which are authorized to operate within the museum by the governing authority of the museum and have held an annual rummage sale…

Rev. & Tax. Code § 6371 Section 6371

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(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption of, medical identification tags furnished by an organization which is exempted from taxes under Section 23701. (b) For purposes of this secti…

Rev. & Tax. Code § 6372 Section 6372

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(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption of, a digital product purchased solely for use outside of this state or in interstate or foreign commerce. (b) (1) The burden of proving that…

Rev. & Tax. Code § 6372.1 Section 6372.1

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(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption of, a digital product that represents a service provided in electronic form in which both of the following apply: (1) The service primarily i…

Rev. & Tax. Code § 6373 Section 6373

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(a) 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 tangible personal property the gross receipts of which are received in the form of CalFresh benefits acquired by the purchas…

Rev. & Tax. Code § 6374 Section 6374

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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 meals and food products for human consumption furnished or served to low-income elderly persons at or below cost by a nonprofit or…

Rev. & Tax. Code § 6375 Section 6375

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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, tangible personal property made, prepared, assembled, or manufactured by organizations formed and operated for charitable purpos…

Rev. & Tax. Code § 6375.5 Section 6375.5

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(a) 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, new children’s clothing that is sold to a nonprofit organization for its distribution without charge to elementary schoolch…

Rev. & Tax. Code § 6376 Section 6376

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(a) From December 1, 1989 to December 31, 1990, there are exempted from 5 percent of the taxes imposed by this part, the gross receipts from the sale of and the storage, use, or other consumption in this state of material, fixtures, and supplies if the sale, storage, use or other…

Rev. & Tax. Code § 6376.1 Section 6376.1

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(a) On and after July 15, 1991, there is exempted from the taxes imposed by this part an amount equal to an amount that is attributable to a 14 percent rate of tax with respect to the following: (1) The gross receipts from the sale of and the storage, use, or other consumption in…

Rev. & Tax. Code § 6376.2 Section 6376.2

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From July 1, 1993, to the date on which the taxes imposed by Sections 6051.6 and 6201.6 cease to be operative, there are exempted from the taxes imposed by this part an amount equal to an amount that is attributable to a 12 percent rate of tax with respect to the following: (a) T…

Rev. & Tax. Code § 6376.5 Section 6376.5

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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 meals and food products for human consumption furnished to and consumed by persons 62 years of age or older residing in a condomi…

Rev. & Tax. Code § 6377.1 Section 6377.1

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(a) Except as provided in subdivision (e), on or after July 1, 2014, and before July 1, 2030, 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, any of the following: (1) Qualifi…

Rev. & Tax. Code § 6378 Section 6378

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(a) 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, any of the following: (1) Tangible personal property purchased for use by a qualified person to be used primarily in telepr…

Rev. & Tax. Code § 6379 Section 6379

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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 any used mobilehome, as defined in Section 18014 of the Health and Safety Code, which is subject to property tax pursuant to Par…

Rev. & Tax. Code § 6379.5 Section 6379.5

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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 catalogs, letters, circulars, brochures, and pamphlets consisting substantially of printed sales messages for goods and services…

Rev. & Tax. Code § 6379.8 Section 6379.8

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(a) 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, mailing lists, if the contract regarding that mailing list restricts the purchaser to a single use of the mailing list. (b)…

Rev. & Tax. Code § 6380 Section 6380

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(a) 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, qualified property for use in space flight. (b) For purposes of this section: (1) “Qualified property” means any of the fol…

Rev. & Tax. Code § 721 Section 721

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The board shall annually value and assess all of the taxable property within the state that is to be assessed by it pursuant to Section 19 of Article XIII of the Constitution and any legislative authorization thereunder. (Added by Stats. 1976, Ch. 877.)

Rev. & Tax. Code § 721.5 Section 721.5

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(a) Notwithstanding Section 721 or any other provision of law to the contrary, commencing with the lien date for the 2003–04 fiscal year, the board shall annually assess every electric generation facility with a generating capacity of 50 megawatts or more that is owned or operate…

Rev. & Tax. Code § 722 Section 722

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State-assessed property shall be assessed at its fair market value or full value as of 12:01 a.m. on the first day of January. The board shall annually prepare an assessment roll of the assessments made by it for transmittal to county auditors and city auditors as hereinafter pro…

Rev. & Tax. Code § 722.5 Section 722.5

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(a) Real property assessed by the board pursuant to Section 19 of Article XIII of the California Constitution on January 1, which thereafter becomes subject to local assessment, shall not be assessed locally during the remainder of the assessment year, except as provided in Chapt…

Rev. & Tax. Code § 723 Section 723

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The board may use the principle of unit valuation in valuing properties of an assessee that are operated as a unit in a primary function of the assessee. When so valued, those properties are known as “unitary property.” Property of an assessee not valued through the use of the pr…

Rev. & Tax. Code § 723.1 Section 723.1

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Operating nonunitary properties are those that the assessee and its regulatory agency consider to be operating as a unit, but the board considers not part of the unit in the primary function of the assessee. This section does not apply to state-assessed property of regulated rail…

Rev. & Tax. Code § 724 Section 724

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Whenever any act is required or allowed to be done on or before a date specified in this chapter and that day is a Saturday, Sunday or holiday, the act may be performed timely during the next following business day. (Added by Stats. 1976, Ch. 877.)

Rev. & Tax. Code § 725 Section 725

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The failure to receive any notice required to be given by the board or the failure of the board to complete any action by a date specified under this chapter, shall not affect the validity of an assessment or the validity of any taxes levied pursuant thereto. When any notice give…

Rev. & Tax. Code § 7451 Section 7451

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Every person before becoming a supplier shall apply to the board for a license authorizing the person to engage in business as a supplier on forms prescribed by the board. A supplier’s license shall be issued only to a person who is a supplier of motor vehicle fuel as defined in …