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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 § 7452 Section 7452
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Applications shall be made on forms to be prescribed, prepared, and furnished by the board. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
Rev. & Tax. Code § 7453 Section 7453
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Before granting a license authorizing a person to engage in business as a supplier, the board may require the person to file with the board security pursuant to Section 7486. The license issued to any supplier is not transferable and is valid until canceled or revoked. (Amended b…
Rev. & Tax. Code § 8751 Section 8751
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The excise tax imposed by this part is due and payable quarterly on or before the last day of the calendar month next succeeding each quarterly period in which a taxable use of fuel occurs. (Amended by Stats. 1995, Ch. 555, Sec. 23. Effective January 1, 1996.)
Rev. & Tax. Code § 8751.5 Section 8751.5
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If any user has paid the tax to a vendor who is the holder of a valid vendor’s permit issued under this part, he shall be allowed a credit against the amount of tax due under Section 8751 with respect to that fuel on which the tax was paid to the vendor. (Added by Stats. 1957, Ch…

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Rev. & Tax. Code § 8752 Section 8752

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(a) Except as provided in subdivision (b), on or before the last day of the calendar month following each quarterly period, every user shall, except as otherwise provided in Section 8608, file with the board a return in the form as prescribed by the board, which may include, but …

Rev. & Tax. Code § 8753 Section 8753

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The user shall accompany each return with a remittance payable to the board for the amount of tax due. (Amended by Stats. 1963, Ch. 556.)

Rev. & Tax. Code § 8754 Section 8754

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(a) Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any return or paying any tax required under this part. The extension may be granted at any time, provided a request therefor is filed with the board with…

Rev. & Tax. Code § 8754.5 Section 8754.5

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(a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three months, for making any report or return or paying any tax required under this part for any person in an area identified i…

Rev. & Tax. Code § 8755 Section 8755

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The board, if it deems it necessary in order to ensure payment of the tax imposed by this part, or to facilitate the administration of this part, may require returns and payment of the tax to be made for designated periods other than quarterly periods. On or before the last day o…

Rev. & Tax. Code § 11471 Section 11471

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At any time within four years after any tax or any amount of tax required to be collected becomes due and payable and at any time within four years after the delinquency of any tax or any amount of tax required to be collected, or within the period during which a lien is in force…

Rev. & Tax. Code § 11472 Section 11472

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The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to the proceedings. (Added by Stats. 1998, Ch. 695, Sec. 8. Effective January 1, 1999.)

Rev. & Tax. Code § 11473 Section 11473

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In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of Civil Procedure without the showing required by Section 485.010 of the Code of Civil Procedure. (Added by renumbering Secti…

Rev. & Tax. Code § 11474 Section 11474

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In the action a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the tax, of the delinquency of the amount of tax, interest, and penalties set forth in the certificate, and of compliance by the board with all provisions of this part in…

Rev. & Tax. Code § 11475 Section 11475

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In any action brought under this part, process may be served according to the Code of Civil Procedure and the Civil Code or may be served upon any agent or clerk in this state employed by any private railroad car company in a place of business maintained by the private railroad c…

Rev. & Tax. Code § 12411 Section 12411

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A duplicate copy of each tax return received by the commissioner shall be promptly forwarded to the board. (Added by Stats. 1961, Ch. 740.)

Rev. & Tax. Code § 12412 Section 12412

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(a) Upon receipt of the duplicate copy of the return of an insurer the board shall initially assess the tax in accordance with the data as reported by the insurer on the return. (b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 48) and added by Stats. 20…

Rev. & Tax. Code § 12413 Section 12413

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(a) The board shall promptly transmit notice of its initial assessment to the commissioner and the Controller, and if the initial assessment differs from the amount computed by the insurer, notice shall also be given to the insurer. (b) This section shall become operative on July…

Rev. & Tax. Code § 12414 Section 12414

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In making an initial assessment the board may offset an overpayment for one calendar year against an underpayment for another calendar year, against penalties, and against any interest on an underpayment. (Added by Stats. 1961, Ch. 740.)

Rev. & Tax. Code § 16810 Section 16810

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The tax imposed by this part is a lien in the manner prescribed in Section 13610 upon the property transferred from the time the generation skipping transfer is made and until the expiration of 10 years from and after the time a deficiency determination is issued pursuant to the …

Rev. & Tax. Code § 19021 Section 19021

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In the case of taxpayers subject to the tax imposed by Article 3 (commencing with Section 23181) of Chapter 2 of Part 11, there shall be due and payable on or before the 15th day of the third month following the close of the preceding year from each taxpayer a percentage of its n…

Rev. & Tax. Code § 19023 Section 19023

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For purposes of this article, in the case of a corporation or an organization described in Section 23731, the term “estimated tax” means the amount which the corporation or organization described in Section 23731 estimates as the amount of the tax imposed by Part 11 (commencing w…

Rev. & Tax. Code § 19025 Section 19025

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(a) If the amount of estimated tax does not exceed the minimum tax specified by Section 23153, the entire amount of the estimated tax shall be due and payable on or before the 15th day of the fourth month of the taxable year. (b) Except as provided in subdivision (c), if the amou…

Rev. & Tax. Code § 19026 Section 19026

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If, after paying any installment of estimated tax required by subdivision (b) of Section 19025, the taxpayer makes a new estimate, the amount of each remaining installment (if any) shall be the amount which would have been payable if the new estimate had been made when the first …

Rev. & Tax. Code § 19027 Section 19027

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The application of this article to taxable years of less than 12 months shall be in accordance with regulations prescribed by the Franchise Tax Board. (Amended by Stats. 2000, Ch. 862, Sec. 12. Effective January 1, 2001.)

Rev. & Tax. Code § 23731 Section 23731

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Every organization or trust exempt under this chapter, except as provided in this article, is subject to the tax imposed upon its unrelated business taxable income, as defined in Section 23732, as follows: (a) Corporations (other than banks and financial corporations), associatio…

Rev. & Tax. Code § 23732 Section 23732

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Section 512 of the Internal Revenue Code, relating to unrelated business taxable income, applies, except as otherwise provided. (a) Section 512(a)(2) of the Internal Revenue Code, relating to special rule for foreign organizations, does not apply. (b) Section 512(a)(3) of the Int…

Rev. & Tax. Code § 23734 Section 23734

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(a) Section 513 of the Internal Revenue Code, relating to unrelated trade or business, shall apply, except as otherwise provided. (b) Section 513(g) of the Internal Revenue Code, relating to certain pole rentals, shall not apply. (Amended by Stats. 1993, Ch. 877, Sec. 39. Effecti…

Rev. & Tax. Code § 23735 Section 23735

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(a) Section 514 of the Internal Revenue Code, relating to unrelated debt-financed income, shall apply, except as otherwise provided. (b) Section 10214 of Public Law 100-203, relating to the treatment of certain partnership allocations, shall apply to taxable years beginning on or…

Rev. & Tax. Code § 23736 Section 23736

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Sections 23736.1 to 23736.4, inclusive, shall apply to any organization described in Section 23701d or Section 23701n except— (a) A religious organization (other than a trust); (b) An educational organization which normally maintains a regular faculty and curriculum and normally …

Rev. & Tax. Code § 23736.1 Section 23736.1

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(a) For the purposes of this article, the term “prohibited transaction” means any transaction in which an organization subject to this article— (1) Lends any part of its income or corpus, without the receipt of adequate security and a reasonable rate of interest, to; (2) Pays any…

Rev. & Tax. Code § 23736.2 Section 23736.2

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An organization described in Section 23701d which is subject to the provisions of this article, except those specified in Sections 23736, shall not be exempt from taxation under Article 1 of this chapter if it has engaged in a prohibited transaction after January 1, 1951; and an …

Rev. & Tax. Code § 23736.3 Section 23736.3

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An organization described in Section 23701n or Section 23701d, except as specified in Section 23736, shall be denied exemption under Section 23736.2 only for taxable years subsequent to the taxable years during which it is notified by the Franchise Tax Board that it has engaged i…

Rev. & Tax. Code § 23736.4 Section 23736.4

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Any organization denied exemption under Section 23701d or Section 23701n by reason of the provisions of Section 23736.2 with respect to any taxable year following the taxable year in which notice of denial of exemption was received, may, under regulations prescribed by the Franch…

Rev. & Tax. Code § 23737 Section 23737

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In the case of any organization described in Section 23701d to which this article is applicable, exemption under Article 1 (commencing with Section 23701) shall be denied for the taxable year if the amounts accumulated out of income during the taxable year or any prior taxable ye…

Rev. & Tax. Code § 23740 Section 23740

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Section 4911 of the Internal Revenue Code, relating to tax on excess expenditures to influence legislation, shall apply, except as otherwise provided. (a) Section 4911(a)(1) of the Internal Revenue Code shall not apply. (b) Section 4911(f)(4)(A) of the Internal Revenue Code shall…

Rev. & Tax. Code § 23741 Section 23741

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Notwithstanding any other provision in this part, in the case of a church exempt from taxes imposed under this part pursuant to Article 1 (commencing with Section 23701) of Chapter 4, any rental income received, directly or indirectly, from another church exempt from taxes impose…

Rev. & Tax. Code § 2951 Section 2951

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Taxes due on unsecured property may be collected by seizure and sale of any of the following property belonging or assessed to the assessee: (a) Personal property. (b) Improvements. (c) Possessory interests. (Added by renumbering Section 2914 by Stats. 1974, Ch. 908.)

Rev. & Tax. Code § 2952 Section 2952

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A record shall be kept of the property seized and sold. (Added by renumbering Section 2915 by Stats. 1974, Ch. 908.)

Rev. & Tax. Code § 2953 Section 2953

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Property shall not be seized or sold in satisfaction of taxes on unsecured property until after the date such taxes become delinquent, unless the tax collector first determines that seizure prior to that date is necessary because there is a great probability that the taxes will n…

Rev. & Tax. Code § 2953.1 Section 2953.1

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Notwithstanding the provisions of Section 2953, any property which is assessed on the unsecured roll and is advertised for sale pursuant to Sections 6101 to 6111, inclusive, of the Uniform Commercial Code, or which is advertised to be sold at public auction, or which has been sei…

Rev. & Tax. Code § 2954 Section 2954

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(a) An assessee may challenge a seizure of property made pursuant to Section 2953 by petitioning for a writ of prohibition or writ of mandate in the superior court alleging: (1) That there are no grounds for the seizure; (2) That the declaration of the tax collector is untrue or …

Rev. & Tax. Code § 2955 Section 2955

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If the assessee prevails in the special proceeding for a writ under Section 2954, the assessee is entitled to recover from the county all costs, including attorney’s fees, incurred by virtue of the seizure and subsequent actions, and the tax collector shall bear the costs of seiz…

Rev. & Tax. Code § 2956 Section 2956

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In all special proceedings for a writ brought under this article, all courts in which such proceedings are pending shall, upon the request of any party thereto, give such proceedings precedence over all other civil actions and proceedings, except actions and proceedings to which …

Rev. & Tax. Code § 2957 Section 2957

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Notice of the time and place of sale shall be given at least one week before the sale by publication in a newspaper in the county, or by posting in three public places. In the event that it is necessary to continue the sale to a later date, notice shall be given as provided above…

Rev. & Tax. Code § 2958 Section 2958

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The sale shall be at public auction. A sufficient amount of the property shall be sold to pay the taxes, penalties, and costs. Costs include but are not limited to: (a) The costs of advertising. (b) The same mileage and keeper’s fees as allowed by law to the sheriff for seizing a…

Rev. & Tax. Code § 2959 Section 2959

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Property seized may be redeemed by the owner thereof by the payment of taxes, penalties and costs at any time before such property is sold. Prior to the time the property is sold such payment may be made at the office of the tax collector or to the auctioneer at the place of sale…

Rev. & Tax. Code § 2960 Section 2960

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On payment of the price bid for property sold, the delivery of the property with a bill of sale vests title in the purchaser. (Added by renumbering Section 2918 by Stats. 1974, Ch. 908.)

Rev. & Tax. Code § 2961 Section 2961

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Any excess in the proceeds of the sale over the taxes, penalties, and costs shall be returned to the owner of the property. Until claimed the excess shall be deposited in the county treasury, subject to the order of the owner or his successor in interest. Any excess in the procee…

Rev. & Tax. Code § 2962 Section 2962

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The unsold portion of any property may be left at the place of sale at the risk of the owner. (Added by renumbering Section 2920 by Stats. 1974, Ch. 908.)

Rev. & Tax. Code § 2963 Section 2963

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Property shall not be seized and sold for taxes on the unsecured roll after three years from the date taxes due become delinquent. The limitation period shall be tolled for any period during which collection actions are prohibited by bankruptcy laws or rules, or by court order. (…