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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 § 5085 Section 5085
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If exempt property is acquired by negotiated purchase, gift, devise, or eminent domain after the lien date but prior to the commencement of the fiscal year for which taxes are a lien on the property, the amount of the taxes for that fiscal year shall be canceled and are not colle…
Rev. & Tax. Code § 5086 Section 5086
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If exempt property is acquired by negotiated purchase, gift, devise, or eminent domain after commencement of the fiscal year for which the current taxes are a lien on the property: (a) The portion of the current taxes and any penalties and costs that are allocable to the part of …
Rev. & Tax. Code § 5086.1 Section 5086.1
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The auditor shall cancel taxes on the date of apportionment provided in the notice required by Section 5082.1. (Added by Stats. 1985, Ch. 650, Sec. 3.)
Rev. & Tax. Code § 5086.2 Section 5086.2
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If the cancellation of taxes under this article will result in a refund, the auditor shall either process the refund to the payer of the tax or notify the payer in writing of the requirements for obtaining a refund pursuant to Section 5097. The notice shall state that the payer o…

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Rev. & Tax. Code § 5087 Section 5087

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The board of supervisors of a county may provide that all unpaid taxes, penalties, and costs and the allocable portion of current taxes, penalties, and costs computed in accordance with this article shall not be paid through escrow at the close of escrow or from the award in emin…

Rev. & Tax. Code § 5088 Section 5088

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Notwithstanding any other provision of this article, unpaid taxes, penalties, or costs shall not be transferred to the unsecured roll with respect to property that has become subject to a power of sale pursuant to Section 3691. (Amended by Stats. 1985, Ch. 316, Sec. 91.)

Rev. & Tax. Code § 5089 Section 5089

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The board of supervisors of a county may prescribe that, where the amount of unpaid taxes, penalties, and costs to be transferred to the unsecured roll pursuant to this article is less than twenty dollars ($20) with respect to a given fiscal year, the unpaid taxes, penalties, and…

Rev. & Tax. Code § 5090 Section 5090

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(a) If taxes, penalties, and costs that are not subject to cancellation pursuant to this article are unpaid at the time set for the declaration of default of property on the secured roll, they shall be transferred to the unsecured roll pursuant to Section 2921.5, and collected as…

Rev. & Tax. Code § 5091 Section 5091

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(a) If a public entity proposes to acquire property for a public use that will make the property exempt from taxation, the public entity shall give notice to the county assessor, the county tax collector, and to any public entities whose taxes are not collected by the county tax …

Rev. & Tax. Code § 55201 Section 55201

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If any feepayer is delinquent in the payment of any obligation imposed by this part, or if any determination has been made against a feepayer which remains unpaid, the board may, not later than three years after the payment becomes delinquent, or within 10 years after the last re…

Rev. & Tax. Code § 55202 Section 55202

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After receiving the notice, the persons so notified shall not transfer or make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the board consents to a transfer or disposit…

Rev. & Tax. Code § 55203 Section 55203

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All persons so notified shall immediately, after receipt of the notice, advise the board of all credits, other personal property, or debts in their possession, or under their control, or owing by them. If the notice seeks to prevent the transfer or other disposition of a deposit …

Rev. & Tax. Code § 55204 Section 55204

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If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld, to the extent of the value of the property or the amount of the debts thus transferred or paid, he or she shall be…

Rev. & Tax. Code § 55205 Section 55205

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(a) The department may, by notice of levy, served personally, by first-class mail, or by electronic transmission or other electronic technology, require all persons having in their possession, or under their control, any payments, credits other than payments, or other personal pr…

Rev. & Tax. Code § 55205.5 Section 55205.5

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(a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines upon receiving information from a fee payer or other person liable for any amount under this part that the person’s employer w…

Rev. & Tax. Code § 55206 Section 55206

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The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or by the Attorney General constitutes an election by the state or any of its officers to pursue any remedy to the exclusion of any other remedy for which provision is made in …

Rev. & Tax. Code § 55207 Section 55207

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The amounts required to be paid by any person under this part, together with interest and penalties, shall be satisfied first in any of the following cases: (a) Whenever the person is insolvent. (b) Whenever the person makes a voluntary assignment of his or her assets. (c) Whenev…

Rev. & Tax. Code § 55208 Section 55208

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The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a permit, license, or registration number under this part, the applicant furnishes to the board a written partnership agreeme…

Rev. & Tax. Code § 55209 Section 55209

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(a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any fees due, together with interest thereon and any applicable penalties, in installments over an agreed period. With mutual consent, the board and the fee p…

Rev. & Tax. Code § 55209.5 Section 55209.5

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The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 55209 an annual statement setting forth the initial balance at the beginning of the year, the payments made during the year, and the re…

Rev. & Tax. Code § 55211 Section 55211

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(a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of fee, interest, penalty, or other amount due and payable under this part. The collection cost recovery fee shall be in an amount less than or equal to the California Department of Tax …

Rev. & Tax. Code § 55212 Section 55212

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(a) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure, the California Department of Tax and Fee Administration may serve earnings withholding orders for taxes and any other notice or document required to be served or provided …

Rev. & Tax. Code § 7491 Section 7491

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The board may refuse to issue a license under this part: (a) If the application therefor is filed by an applicant who formerly held any license under this part which, prior to the time of filing the application, has been revoked for cause by the board; or (b) If the board determi…

Rev. & Tax. Code § 7492 Section 7492

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Before the refusal, the board shall grant the applicant a hearing and shall give him or her at least 10 days’ written notice of the time and place thereof. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of C…

Rev. & Tax. Code § 7493 Section 7493

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The notice shall be addressed to the applicant at his or her address as it appears in the records of the board, and shall be given in the manner prescribed in Section 7671 for giving notice of a deficiency determination. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 10. Effe…

Rev. & Tax. Code § 826 Section 826

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Upon request of the board, a person shall submit a property statement pertaining to any state-assessed property owned, claimed, possessed, used, controlled, or managed by him, in the form prescribed by the board. (a) The statement shall be made under oath and filed with the board…

Rev. & Tax. Code § 827 Section 827

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The statement shall show specifically any information required by the board in order to assess State assessed property. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 828 Section 828

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Any person with knowledge or records pertinent to the appraisal of state-assessed property shall make them available to the board on request. The person shall make available at his principal place of business, principal location, or principal address in California, or at a place …

Rev. & Tax. Code § 829 Section 829

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Failure of the board to demand or secure the property statement does not render any assessment invalid. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 830 Section 830

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(a) If the request of the board is mailed before the lien date as defined in Section 722, the property statement shall be filed with the board by March 1, and shall be in such detail as the board may prescribe. (b) If the request of the board is mailed on or after the first day o…

Rev. & Tax. Code § 830.1 Section 830.1

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Notwithstanding Section 15620 of the Government Code, the board, by order entered upon its minutes and for good cause shown, may extend the time fixed for filing portions of the property statement as follows: (a) For any part of the property statement relating to the development …

Rev. & Tax. Code § 831 Section 831

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On forms and at times prescribed by the board, it may require the assessor of any county or city to report any information in his possession concerning the value of State assessed property. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 832 Section 832

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The board may call on any State department, board, bureau, or commission for any assistance it can render. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 833 Section 833

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(a) Except as provided herein, all information required by the board or furnished in the property statement shall be held secret by the board and by any person or entity acquiring this information pursuant to subdivision (c). Information and records in the board’s office which ar…

Rev. & Tax. Code § 834 Section 834

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The board may destroy any documents containing information obtained from taxpayers when six years have elapsed since the lien date for the taxes for which that information was obtained. Those documents may be destroyed when three years have elapsed since the lien date if the docu…

Rev. & Tax. Code § 8851 Section 8851

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Any user against whom a determination is made under Article 2 (commencing with Section 8776) or 3 (commencing with Section 8801) may petition for a redetermination within 30 days after service upon the user of notice thereof. If a petition for redetermination is not filed within …

Rev. & Tax. Code § 8851.5 Section 8851.5

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Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to state additional grounds at any time prior to the date on which the board issues its order or decision upon the petition …

Rev. & Tax. Code § 8852 Section 8852

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If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the user has so requested in his petition, shall grant him an oral hearing and shall give him 10 days’ notice of the time and place of the hearing. The board …

Rev. & Tax. Code § 8852.5 Section 8852.5

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The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the board at or before the hearing. Unless the penalty imposed by Section 8780 or Section 8804 applies to th…

Rev. & Tax. Code § 8853 Section 8853

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The order or decision of the department upon a petition for redetermination becomes final 30 days after serving of notice thereof. (Amended by Stats. 2024, Ch. 499, Sec. 28. (SB 1528) Effective January 1, 2025.)

Rev. & Tax. Code § 8854 Section 8854

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All determinations made by the board under Articles 2 or 3 of this chapter are due and payable at the time they become final. If they are not paid when due and payable, a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties, shall be added…

Rev. & Tax. Code § 8855 Section 8855

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Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination. (Amended by Stats. 2024, Ch. 499, Sec. 29. (SB 1528) Effective January 1, 2025.)

Rev. & Tax. Code § 11521 Section 11521

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If any person liable for any amount under this part sells his or her business or quits the business, the person’s successors or assigns shall withhold a sufficient amount of the purchase price to cover the amount due until the former owner produces a receipt from the board showin…

Rev. & Tax. Code § 11522 Section 11522

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If the purchaser of a business fails to withhold a sufficient amount of the purchase price as required, the purchaser becomes personally liable for the payment of the amount required to be withheld by him or her to the extent of the purchase price, valued in money. Within 60 days…

Rev. & Tax. Code § 11523 Section 11523

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The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the date of the certificate, or after the payment of the amounts is secured to the satisfaction of the board. (Added by Stats. 1987, Ch. 498, Sec. 20.)

Rev. & Tax. Code § 11524 Section 11524

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The obligation of the successor shall be enforced by serving a notice of successor liability on the person. The notice shall be served in the manner prescribed for service of a notice of assessment, not later than three years after the date the board is notified of the purchase o…

Rev. & Tax. Code § 19101 Section 19101

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(a) If any amount of tax imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001), is not paid on or before the last date prescribed for payment, interest on that amount at the adjusted annual rate established under Section 19521 shall be paid…

Rev. & Tax. Code § 19104 Section 19104

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(a) The Franchise Tax Board may abate all or any part of any of the following: (1) Any interest on a deficiency or related to a proposed deficiency to the extent that interest is attributable in whole or in part to any unreasonable error or delay by an officer or employee of the …

Rev. & Tax. Code § 19105 Section 19105

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In the case of an individual or fiduciary, the Franchise Tax Board shall not assess interest charges pursuant to Section 19101 for the period between 45 days after the date of final review of an audit determining an additional amount is owed and the date a notice of proposed defi…

Rev. & Tax. Code § 19107 Section 19107

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Where an overpayment is made by any individual for any year, and a deficiency is owing from the spouse of the taxpayer for the same year, and both spouses notify the Franchise Tax Board in writing prior to the expiration of the time within which credit for the overpayment may be …