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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 § 6396 Section 6396
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There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property which, pursuant to the contract of sale, is required to be shipped and is shipped to a point outside this state by the retailer by means of: (a) f…
Rev. & Tax. Code § 731 Section 731
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Each year between the first day of January and the first day of June, upon valuing the unitary property of an assessee, the board shall mail to the assessee, at its address as shown in the records of the board, a notice stating the amount of the assessed value of the assessee’s u…
Rev. & Tax. Code § 732 Section 732
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Each year between the first day of January and the last day of July, upon valuing the nonunitary property of an assessee, the board shall mail to the assessee at its address shown in the records of the board a notice stating the amount of the assessed value of the assessee’s nonu…
Rev. & Tax. Code § 733 Section 733
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(a) If a timely petition for reassessment is not filed with the board, an assessment of unitary or nonunitary property of the assessee shall become final at the expiration of the period specified for filing a petition in the notice given in accordance with Section 731 or Section …

Rev. & Tax. Code § 7460 Section 7460

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Every person before becoming an industrial user shall apply to the board for a license authorizing the person to operate as an industrial user on forms prescribed by the board. An industrial user license shall be issued only to a person who is an industrial user of motor vehicle …

Rev. & Tax. Code § 8776 Section 8776

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If the board is dissatisfied with the return filed, 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 one month. When a business…

Rev. & Tax. Code § 8777 Section 8777

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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 last day of the calendar month following the reporting period for which the amount of the ta…

Rev. & Tax. Code § 8778 Section 8778

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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. 1941, Ch. 38.)

Rev. & Tax. Code § 8779 Section 8779

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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. (Amended …

Rev. & Tax. Code § 8780 Section 8780

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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. (Amended by Stats. 1…

Rev. & Tax. Code § 8781 Section 8781

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The department shall give the user 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 user at their address as it appears in the records of the depart…

Rev. & Tax. Code § 8782 Section 8782

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Except in the case of fraud, intent to evade the tax, or failure to make a return, every notice of a deficiency determination shall be served within three years after the last day of the calendar month following the period for which the return was due or within three years after …

Rev. & Tax. Code § 8782.1 Section 8782.1

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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 § 8783 Section 8783

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If before the expiration of the time prescribed in Section 8782 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 u…

Rev. & Tax. Code § 11491 Section 11491

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The tax, together with the interest and penalties thereon, constitutes a lien upon, and has the effect of an execution duly levied against, all private cars and other personal property, belonging to or owned by the person against whom the tax is levied, and a lien upon all real p…

Rev. & Tax. Code § 11492 Section 11492

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The lien upon personal property created by this part attaches as of 12:01 a.m. on the first day of January of each year with respect to taxes, together with the interest and penalties thereon, to be levied during the year. (Amended by Stats. 1982, Ch. 939, Sec. 2. Operative Janua…

Rev. & Tax. Code § 11493 Section 11493

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The lien upon personal property shall not be removed until the tax, interest, and penalties are paid, or the property subject to the lien is sold in payment of the tax, interest, and penalties. (Amended by Stats. 1947, Ch. 860.)

Rev. & Tax. Code § 11494 Section 11494

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The lien upon personal property is paramount to all private liens or encumbrances of whatever character, and to the rights of any conditional vendor or other holder of the legal title, in or to any private car assessed under this part. (Amended by Stats. 1947, Ch. 860.)

Rev. & Tax. Code § 11495 Section 11495

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If any amount required to be paid to the state under this part is not paid when due, the board may within four years after the amount is due file for record in the office of any county recorder a certificate specifying the amount, interest, and penalty due, the name and address a…

Rev. & Tax. Code § 11496 Section 11496

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The board may at any time release all or any portion of the property subject to any lien provided for in this part from the lien or subordinate the lien to other liens and encumbrances if it determines that the amount, interest, and penalties are sufficiently secured by a lien on…

Rev. & Tax. Code § 12421 Section 12421

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(a) As soon as practicable after an insurer’s or surplus line broker’s return is filed, the commissioner shall examine it, together with any information within his or her possession or that may come into his or her possession, and he or she shall determine the correct amount of t…

Rev. & Tax. Code § 12422 Section 12422

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(a) If the commissioner determines that the amount of tax disclosed by the insurer’s tax return and assessed by the board is less than the amount of tax disclosed by his or her examination, he or she shall propose, in writing, to the board a deficiency assessment for the differen…

Rev. & Tax. Code § 12423 Section 12423

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(a) If an insurer or surplus line broker fails to file a return, the commissioner may require a return by mailing notice to the insurer or surplus line broker to file a return by a specified date or he or she may without requiring a return, or upon no return having been filed pur…

Rev. & Tax. Code § 12424 Section 12424

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The board shall make a deficiency assessment on the basis of a proposal submitted to it by the commissioner pursuant to Section 12422 or 12423. (Added by Stats. 1961, Ch. 740.)

Rev. & Tax. Code § 12425 Section 12425

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One or more deficiency assessments may be proposed or made for the amount of tax due for one or for more than one calendar year. (Added by Stats. 1961, Ch. 740.)

Rev. & Tax. Code § 12426 Section 12426

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In making a deficiency 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 § 12427 Section 12427

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(a) The board shall promptly notify the insurer or surplus line broker of a deficiency assessment made against the insurer or surplus line broker. (b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 63) and added by Stats. 2013, Ch. 33, Sec. 64. (SB 78) Ef…

Rev. & Tax. Code § 12428 Section 12428

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(a) An insurer or surplus line broker against which a deficiency assessment is made under Section 12424 or 12425 may petition for redetermination of the deficiency assessment within 30 days after service upon the insurer or surplus line broker of the notice thereof, by filing wit…

Rev. & Tax. Code § 12429 Section 12429

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(a) If a petition for redetermination of a deficiency assessment is filed within the time allowed under Section 12428, the board shall reconsider the deficiency assessment and, if the insurer or surplus line broker has so requested in the petition, shall grant an oral hearing for…

Rev. & Tax. Code § 12430 Section 12430

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The board may decrease or increase the amount of the deficiency assessment before the deficiency assessment becomes final, but the amount may be increased only if a claim for the increase is asserted by the commissioner or the board at or before the hearing. (Added by Stats. 1961…

Rev. & Tax. Code § 12431 Section 12431

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(a) The order or decision of the board upon a petition for redetermination of a deficiency assessment becomes final 30 days after service on the insurer or surplus line broker of a notice thereof, and any resulting deficiency assessment is due and payable at the time the order or…

Rev. & Tax. Code § 12432 Section 12432

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Except for a notice given pursuant to Section 12430 or 12431, or in the case of fraud or the failure to file a return, every notice of a deficiency assessment shall be given within four years after April 1st of the year following the year for which the amount of tax is assessed o…

Rev. & Tax. Code § 12433 Section 12433

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(a) If before the expiration of the time prescribed in Section 12432 for giving of a notice of deficiency assessment the insurer or surplus line broker has consented in writing to the giving of the notice after that time, the notice may be given at any time prior to the expiratio…

Rev. & Tax. Code § 12434 Section 12434

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(a) Any notice required by this article shall be placed in a sealed envelope, with postage paid, addressed to the insurer or surplus line broker at its address as it appears in the records of the commissioner or the board. The giving of notice shall be deemed complete at the time…

Rev. & Tax. Code § 12435 Section 12435

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A copy of each notice of a deficiency assessment made by the board shall be transmitted to the commissioner and the Controller. The Controller shall keep an appropriate record of all such assessments and any payments thereon. (Repealed and added by Stats. 1961, Ch. 740.)

Rev. & Tax. Code § 16820 Section 16820

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At any time after a tax imposed by this part is delinquent, the Controller may have a writ of execution issued for the enforcement of any judgment rendered pursuant to this part in respect to the tax. (Added by Stats. 1977, Ch. 1079.)

Rev. & Tax. Code § 16821 Section 16821

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The writ shall be executed against any property of any person liable for the tax, or against any property subject to the lien of the tax. (Added by Stats. 1977, Ch. 1079.)

Rev. & Tax. Code § 19031 Section 19031

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The Franchise Tax Board may proceed under this article or Article 5 (commencing with Section 19081) whether or not it requires a return as an amended return under Section 18622. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83…

Rev. & Tax. Code § 19032 Section 19032

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As soon as practicable after the return is filed, the Franchise Tax Board shall examine it and shall determine the correct amount of the tax. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)

Rev. & Tax. Code § 19033 Section 19033

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(a) If the Franchise Tax Board determines that the tax disclosed by the taxpayer on an original or amended return, including an amended return reporting federal adjustments pursuant to Section 18622, is less than the tax disclosed by its examination, it shall mail notice to the t…

Rev. & Tax. Code § 19034 Section 19034

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(a) Each notice shall set forth the reasons for the proposed deficiency assessment and the computation thereof. (b) Each notice shall include the date determined by the Franchise Tax Board as the last day on which the taxpayer may file a written protest pursuant to Section 19041.…

Rev. & Tax. Code § 19035 Section 19035

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In the case of a joint return filed by spouses, the notice of proposed deficiency assessment may be a single joint notice, except that if the Franchise Tax Board is notified by either spouse that separate residences have been established, it shall mail to each spouse, in lieu of …

Rev. & Tax. Code § 19036 Section 19036

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Notwithstanding any provision to the contrary, any interest, penalty or addition to tax, imposed under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part may be assessed and collected in the same manner as if it were a deficiency. (Adde…

Rev. & Tax. Code § 19041 Section 19041

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(a) Within 60 days after the mailing of each notice of proposed deficiency assessment the taxpayer may file with the Franchise Tax Board a written protest against the proposed deficiency assessment, specifying in the protest the grounds upon which it is based. (b) Any protest fil…

Rev. & Tax. Code § 19041.5 Section 19041.5

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(a) Notwithstanding any other provision of this part, Part 10 (commencing with Section 17001), or Part 11 (commencing with Section 23001), the provisions of Section 6603 of the Internal Revenue Code, relating to deposits made to suspend the running of interest on potential underp…

Rev. & Tax. Code § 19042 Section 19042

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If no protest is filed, the amount of the proposed deficiency assessment becomes final upon the expiration of the 60-day period provided in Section 19041. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)

Rev. & Tax. Code § 19043 Section 19043

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(a) For purposes of this part, “deficiency” means the amount by which the tax imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) exceeds the excess of— (1) The sum of— (A) The amount shown as the tax by the taxpayer on an original or ame…

Rev. & Tax. Code § 19043.5 Section 19043.5

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(a) (1) If the Franchise Tax Board determines that the amount of a carryover disclosed by the taxpayer on an original or amended return, including an amended return reporting federal adjustments pursuant to Section 18622, is more than the amount of the carryover disclosed by its …

Rev. & Tax. Code § 19044 Section 19044

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(a) If a protest is filed, the Franchise Tax Board shall reconsider the assessment of the deficiency and, if the taxpayer has so requested in his or her protest, shall grant the taxpayer or his or her authorized representatives an oral hearing. Chapter 4.5 (commencing with Sectio…

Rev. & Tax. Code § 19045 Section 19045

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(a) The Franchise Tax Board’s action upon the protest, whether in whole or in part, is final upon the expiration of 30 days from the date when it mails notice of its action to the taxpayer, unless within that 30-day period the taxpayer appeals in writing from the action of the Fr…