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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 § 30212 Section 30212
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The board shall forthwith collect the tax, penalty, and interest due from the unlicensed person by seizure and sale of property in the manner prescribed for the collection of a delinquent monthly tax. (Added by Stats. 2003, Ch. 890, Sec. 10. Effective January 1, 2004.)
Rev. & Tax. Code § 30213 Section 30213
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In the suit, a copy of the jeopardy determination certified by the board shall be prima facie evidence that the unlicensed person is indebted to the state in the amount of the tax, penalties, and interest computed as prescribed by Section 30223. (Added by Stats. 2003, Ch. 890, Se…
Rev. & Tax. Code § 30214 Section 30214
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The foregoing remedies of the state are cumulative. (Added by Stats. 2003, Ch. 890, Sec. 10. Effective January 1, 2004.)
Rev. & Tax. Code § 30215 Section 30215
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No action taken pursuant to this article relieves the unlicensed person in any way from the penal provisions of this part. (Added by Stats. 2003, Ch. 890, Sec. 10. Effective January 1, 2004.)

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Rev. & Tax. Code § 10951 Section 10951

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The department shall enforce the provisions of this part. (Added by Stats. 1941, Ch. 40.)

Rev. & Tax. Code § 10952 Section 10952

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The director of the department may employ and fix the salaries of employees necessary to administer and enforce the provisions of this part. (Added by Stats. 1941, Ch. 40.)

Rev. & Tax. Code § 11931 Section 11931

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If the legislative body of any city imposes a tax pursuant to subdivision (b) of Section 11911 equal to one-half the amount specified in subdivision (a) of Section 11911, the county in which such city is located shall grant a credit against the county tax in the amount of the cit…

Rev. & Tax. Code § 11932 Section 11932

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If a county has imposed a tax pursuant to this part, every document subject to tax that is submitted for recordation shall show on the face of the document the amount of tax due and the incorporated or unincorporated location of the lands, tenements, or other realty described in …

Rev. & Tax. Code § 11933 Section 11933

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If a county has imposed a tax pursuant to this part, the recorder shall not record any deed, instrument, or writing subject to the tax imposed pursuant to this part, unless the tax is paid at the time of recording. A declaration of the amount of tax due, signed by the party deter…

Rev. & Tax. Code § 11934 Section 11934

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Claims for refunds of taxes imposed pursuant to this part shall be governed by the provisions of Chapter 5 (commencing with Section 5096) of Part 9 of Division 1 of this code. (Added by renumbering Section 11935 by Stats. 1968, Ch. 17.)

Rev. & Tax. Code § 11935 Section 11935

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(a) Any ordinance adopted pursuant to this part may include an administrative appeal process for resolution of disputes related to the documentary transfer tax. (b) Whether the amount of documentary transfer tax is determined by an administrative appeal process or established by …

Rev. & Tax. Code § 13516 Section 13516

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In a case not involving a false or fraudulent return or failure to file a return, if the Controller determines at any time after the tax is due, but not later than four years after the return is filed, that the tax disclosed in any return required to be filed by this part is less…

Rev. & Tax. Code § 13517 Section 13517

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In the case of a false or fraudulent return or failure to file a return, the Controller may determine the tax at any time. (Added by Stats. 1982, Ch. 1535, Sec. 15.)

Rev. & Tax. Code § 13518 Section 13518

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In any case in which a deficiency has been determined in an erroneous amount, the Controller may, within three years after the erroneous determination was made, set aside the determination or issue an amended determination in the correct amount. (Added by Stats. 1982, Ch. 1535, S…

Rev. & Tax. Code § 13519 Section 13519

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The Controller shall give notice of the deficiency determined, together with any penalty for failure to file a return, by personal service or by mail to the person filing the return at the address stated in the return, or, if no return is filed, to the person liable for the tax. …

Rev. & Tax. Code § 13520 Section 13520

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In any case in which it is claimed that a deficiency has been determined in an erroneous amount, any person who is liable for the tax may, within three years after the determination was made, bring an action against the state in the superior court having jurisdiction to have the …

Rev. & Tax. Code § 17321 Section 17321

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Subchapter C of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to corporate distributions and adjustments, shall apply, except as otherwise provided. (Amended by Stats. 1993, Ch. 873, Sec. 16. Effective October 6, 1993.)

Rev. & Tax. Code § 17321.1 Section 17321.1

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The amendments to Section 367(a) of the Internal Revenue Code as enacted by Section 14102 of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), relating to repeal of the exception for transfers of certain property used in the active conduct of a trade or business, shall not app…

Rev. & Tax. Code § 17322 Section 17322

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For purposes of Section 302(c)(2) of the Internal Revenue Code, the periods of limitation to be extended for one year are the periods provided in Sections 19057 and 19371. (Amended by Stats. 1993, Ch. 31, Sec. 11. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of …

Rev. & Tax. Code § 17322.5 Section 17322.5

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Section 381(c)(20) of the Internal Revenue Code, relating to carryforward of disallowed business interest, shall not apply. (Added by Stats. 2025, Ch. 231, Sec. 47. (SB 711) Effective October 1, 2025.)

Rev. & Tax. Code § 17323 Section 17323

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(a) Section 382(n) of the Internal Revenue Code, relating to special rule for certain ownership changes, shall not apply. (b) Section 382(d)(3) of the Internal Revenue Code, relating to application to carryforward of disallowed interest, shall not apply. (c) The amendments made b…

Rev. & Tax. Code § 17324 Section 17324

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Section 312(k)(3)(B)(ii) of the Internal Revenue Code, relating to special rule for real estate investment trusts, shall not apply. (Added by Stats. 2025, Ch. 231, Sec. 49. (SB 711) Effective October 1, 2025.)

Rev. & Tax. Code § 181 Section 181

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As used in this chapter: (a) “Eligible county” means a county which meets both of the following requirements: (1) Has been proclaimed by the Governor to be in a state of disaster as a result of storms and floods occurring during February 1986. (2) Has adopted an ordinance providi…

Rev. & Tax. Code § 182 Section 182

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On or before May 31, 1986, the tax collector of an eligible county shall certify to the Director of Finance the total amount of the second installment of property taxes on the regular secured roll for the 1985–86 fiscal year which are not paid by 5 p.m. on April 10, 1986, and whi…

Rev. & Tax. Code § 182.5 Section 182.5

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If an eligible county has adopted an ordinance in accordance with Section 191, the tax collector shall certify to the Director of Finance on or before May 1, 1986, the total amount of supplemental roll property tax deferral claims submitted pursuant to Section 191 to the county b…

Rev. & Tax. Code § 183 Section 183

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If the tax collector of an eligible county has certified to the Director of Finance the information specified in Section 182, the Director of Finance shall determine an amount for payment to the county which is equal to the amount of the second installment of property taxes on th…

Rev. & Tax. Code § 184 Section 184

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If the tax collector of an eligible county has certified to the Director of Finance the information specified in Section 182.5, the Director of Finance shall certify this amount to the Controller for allocation to the county. Upon receipt of certification by the Director of Finan…

Rev. & Tax. Code § 185 Section 185

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(a) Any owner of eligible property who files on or before April 10, 1986, a claim for reassessment pursuant to the provisions of Section 170 based upon flood or storm damage occurring in February 1986 and amounting to ten thousand dollars ($10,000) or more under procedures set fo…

Rev. & Tax. Code § 187 Section 187

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On or before December 31, 1986, each eligible county shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 183, less the amount of its property tax revenue lost in the 1985–86 …

Rev. & Tax. Code § 187.5 Section 187.5

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On or before December 31, 1986, each eligible county which has adopted an ordinance in accordance with Section 191, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 184, l…

Rev. & Tax. Code § 188 Section 188

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The allocation of funds to and the repayment of funds by counties made pursuant to this chapter shall be subject to review and audit by the Controller. (Amended by Stats. 1986, Ch. 1110, Sec. 5. Effective September 24, 1986.)

Rev. & Tax. Code § 188.5 Section 188.5

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The Department of Finance and the Controller shall establish guidelines in carrying out the provisions of this chapter. These guidelines shall include a procedure for the review of claims submitted by an eligible county to the Department of Finance for allocations under this chap…

Rev. & Tax. Code § 189 Section 189

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Each eligible county shall make every reasonable effort to inform eligible property owners of the benefits provided by this chapter. (Added by Stats. 1986, Ch. 16, Sec. 3. Effective March 11, 1986.)

Rev. & Tax. Code § 190 Section 190

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It is the intent of this chapter to provide immediate tax relief where property was damaged during the February 1986 storms and floods and to ensure that local governments receive the property tax revenues necessary to carry out their operations in the 1985–86 fiscal year. (Amend…

Rev. & Tax. Code § 191 Section 191

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Each eligible county may adopt an ordinance to permit the deferral of unpaid nondelinquent supplemental roll taxes on eligible property reassessed pursuant to Chapter 3.5 (commencing with Section 75) of Part 0.5 which has sustained ten thousand dollars ($10,000) or more in damage…

Rev. & Tax. Code § 20641 Section 20641

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Forms filed pursuant to this part shall not be under oath but shall contain, or be verified by, a written declaration that they are made under the penalty of perjury. All forms filed pursuant to Chapter 1 (commencing with Section 20501) shall require such information as the Franc…

Rev. & Tax. Code § 20641.5 Section 20641.5

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If the Controller determines that good cause exists, a reasonable extension for filing a claim under Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640) m…

Rev. & Tax. Code § 20642 Section 20642

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Except as otherwise expressly provided by this part, the Franchise Tax Board shall administer and enforce this part and the provisions of Chapter 7 (commencing with Section 19501) of Part 10.2 shall apply to this part. (Amended by Stats. 2002, Ch. 374, Sec. 12. Effective January …

Rev. & Tax. Code § 20643 Section 20643

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If any claimant fails or refuses to furnish any information requested in writing by the Franchise Tax Board, pursuant to this part, Chapter 1 (commencing with Section 20501), or by the Controller, pursuant to Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with S…

Rev. & Tax. Code § 20644 Section 20644

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Any claim for assistance or postponement which is less than that claimed on the form due to a mathematical error is not a fraudulent claim. Postponement or assistance of any amount erroneously claimed on the form is prohibited. (Added by Stats. 1977, Ch. 1242.)

Rev. & Tax. Code § 20644.5 Section 20644.5

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No interest shall be allowed on any assistance or postponement payment made to a claimant pursuant to this part. (Added by Stats. 1978, Ch. 43.)

Rev. & Tax. Code § 20645 Section 20645

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If the Franchise Tax Board determines that assistance has been erroneously granted under this part, or if a claimant is aggrieved by the denial in whole or in part for assistance, then the provisions in Chapters 2 (commencing with Section 18501), 4 (commencing with Section 19001)…

Rev. & Tax. Code § 20645.1 Section 20645.1

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If the Controller determines that postponement has been erroneously granted under this part, or if a claimant is aggrieved by the denial in whole or in part for postponement, the claimant shall have the right to appeal to the Controller or his designee under the appeal procedures…

Rev. & Tax. Code § 20645.5 Section 20645.5

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(a) If a postponement claim under Chapter 2 (commencing with Section 20581), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640) is received by the Controller by February 10 for the fiscal year in which postponement is being claimed or by a…

Rev. & Tax. Code § 20645.6 Section 20645.6

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(a) If the Controller denies a postponement claim under Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640), and the denial is reversed after appeal pursu…

Rev. & Tax. Code § 20645.7 Section 20645.7

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(a) In addition to the criminal penalty provided by Section 20645.9, any tax preparer who endorses or otherwise negotiates (directly or through an agent) any warrant made with respect to assistance claimed under this part which is issued to a claimant (other than the tax preparer…

Rev. & Tax. Code § 20645.9 Section 20645.9

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Any tax preparer, as defined in subdivision (b) of Section 20645.7, who endorses or otherwise negotiates (directly or through an agent) any warrant made with respect to assistance claimed under this part which is issued to a claimant (other than the tax preparer) shall, in additi…

Rev. & Tax. Code § 20646 Section 20646

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Unless otherwise specifically provided, the provisions of any law effecting changes in this part shall be applied with respect to claims filed for property tax assistance for fiscal years beginning after enactment. (Added by Stats. 1977, Ch. 1242.)

Rev. & Tax. Code § 36031 Section 36031

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(a) The department shall administer and collect the taxes imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). For purposes of this part, the references in the Fee Collection Procedures Law to “fee” shall include the taxes …

Rev. & Tax. Code § 36032 Section 36032

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The taxes imposed by this part are due and payable to the department quarterly on or before the last day of the month next succeeding each quarterly period of three months. (Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.)