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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 § 30201 Section 30201
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If the board is dissatisfied with the report or return filed by any person, it may compute and determine the amount to be paid upon the basis of any information available to it. One or more deficiency determinations may be made of the amount of tax due for one or for more than on…
Rev. & Tax. Code § 30202 Section 30202
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The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the amount of the tax, or any portion thereof, should have been reported until the date…
Rev. & Tax. Code § 30203 Section 30203
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In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against the interest and penalties on the underpayments. (Added by Stats. 1959, Ch. 1040.)
Rev. & Tax. Code § 30204 Section 30204
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If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or the rules and regulations adopted under this part, a penalty of 10 percent of the amount of the determination shall be added thereto. (Added by…

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Rev. & Tax. Code § 30205 Section 30205

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If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or the rules and regulations adopted under this part, a penalty of 25 percent of the amount of the determination shall be added thereto. (Added by Stats. 195…

Rev. & Tax. Code § 30206 Section 30206

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The department shall give the person written notice of its determination. The notice shall be served in one of the following manners: (a) By placing the notice in a sealed envelope, with postage paid, addressed to the person at their address as it appears in the records of the de…

Rev. & Tax. Code § 30207 Section 30207

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Except in the case of fraud, intent to evade the tax, or failure to make a report or return, every notice of a deficiency determination shall be served within three years after the 25th day of the month following the month for which the amount should have been paid or the report …

Rev. & Tax. Code § 30207.1 Section 30207.1

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In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the form required by the department, by the fiduciary of the estate or trust or by any…

Rev. & Tax. Code § 30208 Section 30208

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If before the expiration of the time prescribed in Section 30207 for serving a notice of deficiency determination the taxpayer has consented in writing to the service of the notice after such time, the notice may be served at any time prior to the expiration of the period agreed …

Rev. & Tax. Code § 32171 Section 32171

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It shall be presumed, for the purposes of this part, that all beer removed from the internal revenue bonded premises of a beer manufacturer has been sold in this State by the manufacturer, unless one of the following is proved to the satisfaction of the board, in reports on forms…

Rev. & Tax. Code § 32172 Section 32172

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Beer consumed by employees of a manufacturer upon the premises of the manufacturer is exempted from the tax under such rules as the board may prescribe. (Added by Stats. 1955, Ch. 1842.)

Rev. & Tax. Code § 32173 Section 32173

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It shall be presumed, for the purposes of this part, that all wine removed from a winery or wine cellar bonded under the internal revenue laws of the United States on payment of the internal revenue tax by a wine grower has been sold in this State by the wine grower, unless it is…

Rev. & Tax. Code § 32174 Section 32174

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No tax is imposed by this part upon any wine sold or delivered in internal revenue bond to another wine grower in this State. (Added by Stats. 1955, Ch. 1842.)

Rev. & Tax. Code § 32175 Section 32175

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It shall be presumed, for the purposes of this part, that all beer and wine imported into this State by a beer manufacturer or wine grower or importer has been sold in this State at the time it is received by the licensee, unless it is proved to the satisfaction of the board, on …

Rev. & Tax. Code § 32176 Section 32176

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(a) If taxes have been paid on beer or wine subsequently exported from the state or sold for export and actually thereafter exported from this state, or on beer or wine subsequently destroyed under the supervision of a board representative, a taxpayer may claim and shall be allow…

Rev. & Tax. Code § 32177.5 Section 32177.5

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No tax shall be imposed upon the sale of distilled spirits by brandy manufacturers, distilled spirits manufacturers, rectifiers, importers, and distilled spirits wholesalers to the following listed instrumentalities of the armed forces of the United States organized under Army, A…

Rev. & Tax. Code § 32178 Section 32178

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Any wine grower may claim and shall be allowed credit in any tax report filed or assessment made under this part with respect to the tax paid by him on wine sold to a wine rectifier and which has been exported from this State by the wine rectifier or sold for export by the wine r…

Rev. & Tax. Code § 32179 Section 32179

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Any claim for exemption from taxes under this article shall be made to the board in such manner as the board shall prescribe. (Added by Stats. 1957, Ch. 322.)

Rev. & Tax. Code § 40061 Section 40061

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On or before the last day of the month following each calendar quarter, a return for the preceding quarterly period shall be filed with the board in the form as prescribed by the board, which may include, but not be limited to, electronic media. A return shall be filed by every e…

Rev. & Tax. Code § 40062 Section 40062

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The return filed by an electric utility shall show the number of kilowatt-hours of electrical energy sold to consumers in this state for which billing was first made during that quarter that are due and required to be collected for all such billings. The return shall further show…

Rev. & Tax. Code § 40063 Section 40063

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The board may prescribe the contents of returns of consumers subject to the surcharge. It may require the filing of returns by consumers in addition to those required by Section 40061 in circumstances where it finds that consumers’ liabilities are not being included in the return…

Rev. & Tax. Code § 40064 Section 40064

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The person required to file the return shall deliver the return together with a remittance of the amount of the surcharge payable to the office of the board. (Added by Stats. 1974, Ch. 991.)

Rev. & Tax. Code § 40065 Section 40065

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

Rev. & Tax. Code § 40065.5 Section 40065.5

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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 § 43413 Section 43413

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(a) If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in addition thereto, shall thereupon be a perfected and enforceable state tax lien. S…

Rev. & Tax. Code § 43414 Section 43414

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(a) If the board determines that the amount of tax, interest, and penalties are sufficiently secured by a lien on other property or that the release or subordination of the lien imposed under this article will not jeopardize the collection of the amount of the tax, interest, and …

Rev. & Tax. Code § 45451 Section 45451

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(a) If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in addition thereto, shall thereupon be a perfected and enforceable state tax lien. A…

Rev. & Tax. Code § 45452 Section 45452

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(a) If the board determines that the amount of any fee, interest, and penalties are sufficiently secured by a lien on other property or that the release or subordination of the lien imposed under this article will not jeopardize the collection of the amount of the fee, interest, …

Rev. & Tax. Code § 46411 Section 46411

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The board may bring any legal actions as are necessary to collect any deficiency in the fee required to be paid, and, upon the board’s request, the Attorney General shall bring the actions. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)

Rev. & Tax. Code § 46412 Section 46412

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In any suit brought to enforce the rights of the state with respect to fees, a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the fee, of the delinquency of the amount of fee, interest, and penalty set forth therein, and of complianc…

Rev. & Tax. Code § 50123 Section 50123

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If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount, including interest and penalties, together with any costs in addition to the amount, are a perfected and enforceable state tax lien which is subject to Cha…

Rev. & Tax. Code § 50124 Section 50124

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(a) If the board determines that the amount of any fees, interest, and penalties are sufficiently secured by a lien on other property or that the release or subordination of the lien imposed under this article will not jeopardize the collection of the amount of the fees and penal…

Rev. & Tax. Code § 5026 Section 5026

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On application by the State Lands Commission, accompanied by its certificate that no valid patent has ever been issued for the land described in the application and that the land is public land of the State, the board of supervisors shall order the auditor to cancel all assessmen…

Rev. & Tax. Code § 5027 Section 5027

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If the land has been deeded to the State for taxes, the cancellation of assessment does not affect the validity of the deed to the State. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 5028 Section 5028

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This article applies to all public lands sold by the State at public auction which, at the time of the sale, were subject to a lien for taxes. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 5029 Section 5029

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This article does not apply to: (a) Lands acquired by the State on a sale for taxes, when the deed is required to be filed with the Controller. (b) Swamp and overflowed lands. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 55141 Section 55141

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(a) If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in addition thereto, shall thereupon be a perfected and enforceable state tax lien. S…

Rev. & Tax. Code § 55142 Section 55142

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(a) If the board determines that the amount of the fee, interest, and penalties are sufficiently secured by a lien on other property or that the release or subordination of the lien imposed under this article will not jeopardize the collection of the amount of the fee, interest, …

Rev. & Tax. Code § 60115 Section 60115

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For the privilege of using diesel fuel in a qualified motor vehicle in this state by interstate users, there is hereby imposed upon any interstate user for each gallon of diesel fuel used in this state, a tax consisting of the following two components: (a) A tax at the rate impos…

Rev. & Tax. Code § 60116 Section 60116

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(a) Commencing January 1, 1998, and on each January 1 up to and including January 1, 2013, the board shall establish a tax rate per gallon, rounded to the nearest one-tenth of a cent ($0.001), by multiplying the average retail price per gallon (including the federal excise tax an…

Rev. & Tax. Code § 6381 Section 6381

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There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to: (a) The United States, its unincorporated agencies and instrumentalities; (b) Any incorporated agency or instrumentality of the United Sta…

Rev. & Tax. Code § 6384 Section 6384

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Notwithstanding any other provision of law the tax imposed under this part shall apply to the gross receipts from the sale of any tangible personal property to contractors purchasing such property either as the agents of the United States or for their own account and subsequent r…

Rev. & Tax. Code § 6385 Section 6385

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(a) There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property, other than fuel and petroleum products, to a common carrier, shipped by the seller via the purchasing carrier’s facilities under a bill of la…

Rev. & Tax. Code § 6386 Section 6386

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There are exempted from the computation of the amount of the sales tax the gross receipts from the sale in this state of tangible personal property to a holder of a valid seller’s permit issued under Section 6067 when the property is used by the purchaser outside of this state in…

Rev. & Tax. Code § 6387 Section 6387

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There are exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property purchased for use solely outside this State and delivered to a forwarding agent, export packer, or other person engaged in the business of preparing …

Rev. & Tax. Code § 6388 Section 6388

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Where a new or remanufactured truck, truck tractor, semitrailer, or trailer, any of which has an unladen weight of 6,000 pounds or more, or a new or remanufactured trailer coach or a new or remanufactured auxiliary dolly, is purchased from a dealer located outside this state for …

Rev. & Tax. Code § 6388.3 Section 6388.3

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The State Board of Equalization shall prepare and distribute a standard form or forms for the purchaser affidavit required by Sections 6388 and 6388.5. (Added by Stats. 1985, Ch. 1152, Sec. 1.)

Rev. & Tax. Code § 6388.5 Section 6388.5

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(a) Notwithstanding Section 6388, if a new or remanufactured trailer or semitrailer with an unladen weight of 6,000 pounds or more that has been manufactured or remanufactured outside this state is purchased for use without this state and is delivered by the manufacturer, remanuf…

Rev. & Tax. Code § 6390 Section 6390

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There are exempted from the computation of the amount of the sales tax the rentals payable under a lease of tangible personal property (a) when such rentals are required to be included in the measure of the use tax or (b) when such property is situated outside this state. (Added …

Rev. & Tax. Code § 6391 Section 6391

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There are exempted from the computation of the amount of the sales tax the rentals payable under a lease of tangible personal property for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to August 1, 1965, and the …