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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 § 19046 Section 19046
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Two copies of the appeal and two copies of any supporting documents shall be addressed and mailed to the State Board of Equalization at Sacramento, California. Upon receipt of the appeal, the board shall provide one copy of the appeal and one copy of any supporting documents to t…
Rev. & Tax. Code § 19047 Section 19047
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The board shall hear and determine the appeal and thereafter shall forthwith notify the taxpayer and the Franchise Tax Board of its determination and the reasons therefor. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch…
Rev. & Tax. Code § 19048 Section 19048
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The board’s determination becomes final upon the expiration of 30 days from the time of the determination unless within the 30-day period the taxpayer or the Franchise Tax Board files a petition for rehearing with the board. In that event the determination becomes final upon the …
Rev. & Tax. Code § 19049 Section 19049
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(a) When a deficiency is determined and the assessment becomes final, the Franchise Tax Board shall mail notice and demand to the taxpayer for the payment thereof. The deficiency assessed is due and payable at the expiration of 15 days from the date of the notice and demand. (b) …

Rev. & Tax. Code § 19050 Section 19050

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A certificate by the Franchise Tax Board or of the board, as the case may be, of the mailing of the notices specified in this article is prima facie evidence of the assessment of the deficiency and of the giving of the notices. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective Ju…

Rev. & Tax. Code § 19051 Section 19051

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Any amount of tax in excess of that disclosed by the return, due to a mathematical error, notice of which has been mailed to the taxpayer, is not a deficiency assessment. The taxpayer has no right of protest or appeal based on that notice; however, the amount of tax erroneously o…

Rev. & Tax. Code § 19052 Section 19052

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Notwithstanding any other provision of this part to the contrary, adjustments to refundable credits (including credits claimed on or after January 1, 2001, in accordance with Section 17052.6) may be made pursuant to Section 19054, and claimants shall have the right to claim a ref…

Rev. & Tax. Code § 19054 Section 19054

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(a) If on any return or claim for refund of taxes imposed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001), there is an overstatement of the credit for income tax withheld, or of the amount paid as estimated income tax, the amount so overst…

Rev. & Tax. Code § 19057 Section 19057

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(a) Except in the case of a false or fraudulent return and except as otherwise expressly provided in this part, every notice of a proposed deficiency assessment shall be mailed to the taxpayer within four years after the return was filed. No deficiency shall be assessed or collec…

Rev. & Tax. Code § 19058 Section 19058

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(a) If the taxpayer omits from gross income an amount properly includable therein which is in excess of 25 percent of the amount of gross income stated in the return, a notice of a proposed deficiency assessment may be mailed to the taxpayer within six years after the return was …

Rev. & Tax. Code § 19059 Section 19059

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(a) If a taxpayer is required by subdivision (a) of Section 18622 to report a change or correction by the Commissioner of Internal Revenue or other officer of the United States or other competent authority and does report the change or correction within six months after the final…

Rev. & Tax. Code § 19060 Section 19060

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(a) If a taxpayer fails to report a change or correction by the Commissioner of Internal Revenue or other officer of the United States or other competent authority or fails to file an amended return as required by Section 18622, a notice of proposed deficiency assessment resultin…

Rev. & Tax. Code § 19061 Section 19061

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In case of a deficiency described in Sections 24945 and 24946, and in Sections 1033(a)(2)(C) and 1033(a)(2)(D) of the Internal Revenue Code, the deficiency may be assessed at any time prior to the expiration of the time therein provided. (Added by Stats. 1993, Ch. 31, Sec. 26. Ef…

Rev. & Tax. Code § 19063 Section 19063

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(a) In the case of any tax imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) with respect to any person, the period for assessing a deficiency attributable to any partnership item of a federally registered partnership shall not expire b…

Rev. & Tax. Code § 19064 Section 19064

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(a) If any person initiates a motion to quash a subpoena, as provided by Sections 7465 to 7476, inclusive, of the Government Code, and that person is the person with respect to whose liability the subpoena is issued (or is the agent, nominee, or other person acting under the dire…

Rev. & Tax. Code § 19065 Section 19065

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If any taxpayer agrees with the United States Commissioner of Internal Revenue for an extension or renewals thereof of the period for proposing and assessing deficiencies in federal income taxes for any year, the period for mailing a notice of a proposed deficiency shall be four …

Rev. & Tax. Code § 19066 Section 19066

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(a) For the purposes of Sections 19057, 19058, and 19065, a return of tax imposed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) except a return required by Article 5 (commencing with Section 18661) of Chapter 2 (relating to withholding),…

Rev. & Tax. Code § 19066.5 Section 19066.5

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In the case of any information that is required to be reported to the Franchise Tax Board under Section 19141.2 or 19141.5, the time for assessment of any tax imposed by Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part with respect to…

Rev. & Tax. Code § 19067 Section 19067

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(a) Where before the expiration of the time prescribed for the mailing of a notice of a proposed deficiency assessment, the taxpayer consents in writing to an assessment after that time, the assessment may be made at any time prior to the expiration of the period agreed upon. The…

Rev. & Tax. Code § 23771 Section 23771

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(a) Except as provided in subdivision (b), every organization, otherwise exempt under Article 1 (commencing with Section 23701), but having income of the character described in Article 2 (commencing with Section 23731), shall file a return, verified by an executive officer under …

Rev. & Tax. Code § 23772 Section 23772

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(a) For the purposes of this part— (1) Except as provided in paragraph (2), every organization exempt from taxation under Section 23701 and every trust treated as a private foundation because of Section 4947(a)(1) of the Internal Revenue Code shall file an annual return, stating …

Rev. & Tax. Code § 23774 Section 23774

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(a) Except as provided in subdivision (b), every organization exempt from filing an annual information return by reason of subdivision (a) of Section 23772, may be required to file an annual statement on or before the 15th day of the fifth calendar month following the close of th…

Rev. & Tax. Code § 23775 Section 23775

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Except for purposes of amending the articles of incorporation to set forth a new name, under regulations prescribed by the Franchise Tax Board, the corporate powers, rights and privileges of an exempt domestic corporation may be suspended and the exercise of the corporate powers,…

Rev. & Tax. Code § 23776 Section 23776

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(a) Any organization which has suffered the suspension or forfeiture provided for in Section 23775 may, in accordance with Section 23305a, be relieved therefrom upon the filing of all of the following: (1) An application for revivor. (2) When required by the Franchise Tax Board, …

Rev. & Tax. Code § 23777 Section 23777

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The exemption granted to any organization under the provisions of Article 1 (commencing with Section 23701) of this chapter may be revoked by the Franchise Tax Board if the organization fails to— (a) File any return required under this chapter or pay any amount due under this par…

Rev. & Tax. Code § 23778 Section 23778

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An organization whose exemption was revoked under Section 23703 or 23777 may be reestablished as an exempt organization upon: (a) The filing or payment of both of the following: (1) A new application for exemption. (2) Any returns, statements, or payment of any amounts due under …

Rev. & Tax. Code § 30221 Section 30221

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If any person fails to make a report or return, the board shall make an estimate of the number of cigarettes or the wholesale cost of tobacco products distributed by him or her. The estimate shall be made for the month or months in respect to which the person failed to make a rep…

Rev. & Tax. Code § 30222 Section 30222

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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 interest and penalties on the underpayments. (Added by Stats. 1959, Ch. 1040.)

Rev. & Tax. Code § 30223 Section 30223

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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, or any portion thereof, should have been reported until the date of payment…

Rev. & Tax. Code § 30224 Section 30224

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If the failure of a person to file a report is due to fraud or an intent to evade the tax, a penalty of 25 percent of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the 10 percent penalty provided in Section 30221. (Add…

Rev. & Tax. Code § 30225 Section 30225

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Promptly after making its determination the department shall give to the person written notice of its estimate and determination, and of the penalty, the notice to be served in the manner prescribed for service of notice of a deficiency determination. (Amended by Stats. 2024, Ch.…

Rev. & Tax. Code § 40071 Section 40071

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If the board is not satisfied with return or returns of the surcharge or the amount of surcharge required to be paid to the state by any person, it may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the …

Rev. & Tax. Code § 40072 Section 40072

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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 month following the quarterly period for which the amount or any portion the…

Rev. & Tax. Code § 40073 Section 40073

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In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments. (Added by Stats. 1974, Ch. 991.)…

Rev. & Tax. Code § 40074 Section 40074

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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 authorized rules and regulations, a penalty of 10 percent of the amount of the determination shall be added thereto. (Added by Stats. 1974, Ch.…

Rev. & Tax. Code § 40075 Section 40075

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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 authorized rules and regulations, a penalty of 25 percent of the amount of the determintion shall be added thereto. (Added by Stats. 1974, Ch. 991.)

Rev. & Tax. Code § 40076 Section 40076

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The department shall give to the electric utility or person consuming electrical energy 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 electric util…

Rev. & Tax. Code § 40077 Section 40077

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Except in the case of fraud, intent to evade this part or authorized rules and regulations, 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 quarterly period for which …

Rev. & Tax. Code § 40078 Section 40078

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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 § 40079 Section 40079

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If, before the expiration of the time prescribed in Section 40077 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 agree…

Rev. & Tax. Code § 41070 Section 41070

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If the department is not satisfied with return or returns of the surcharges or the amount of surcharges required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within its possession or that may come into its possessi…

Rev. & Tax. Code § 41071 Section 41071

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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 day specified pursuant to Section 41051 for which the amount or any portion thereof should h…

Rev. & Tax. Code § 41072 Section 41072

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In making a determination the department may offset overpayments for another period or periods, against underpayments for another period or periods, against penalties, and against the interest on the underpayments. (Amended by Stats. 2021, Ch. 432, Sec. 79. (SB 824) Effective Jan…

Rev. & Tax. Code § 41073 Section 41073

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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 authorized rules and regulations, a penalty of 10 percent of the amount of the determination shall be added thereto. (Amended by Stats. 2021, C…

Rev. & Tax. Code § 41074 Section 41074

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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 authorized rules and regulations, a penalty of 25 percent of the amount of the determination shall be added thereto. (Amended by Stats. 2021, Ch. 432, Sec…

Rev. & Tax. Code § 41075 Section 41075

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The department shall give to the service supplier, seller, or service 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 service supplier, seller, …

Rev. & Tax. Code § 41076 Section 41076

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Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of a deficiency determination shall be served within three years after the last day of the second calendar month following the reporting period fo…

Rev. & Tax. Code § 41077 Section 41077

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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 § 41078 Section 41078

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If before the expiration of the time prescribed in Section 41076 for serving a notice of deficiency determination, the taxpayer has consented in writing to service of the notice after that time, the notice may be served at any time prior to the expiration of the period agreed upo…

Rev. & Tax. Code § 43421 Section 43421

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At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or within 10 years after the last recording of an abstract under Section 43412 or the last recording or filing of a notice of state tax lien under Section 7171 o…