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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 § 11451 Section 11451
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(a) If any person is delinquent in the payment of the amount required to be paid by him or her or in the event a determination has been made against him or her which remains unpaid, the board may, not later than four years after the payment became delinquent, or within 10 years a…
Rev. & Tax. Code § 11452 Section 11452
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(a) Subject to the limitations in subdivisions (b) and (c), the board may, by notice of levy, served personally or by first-class mail, require all persons having in their possession, or under their control, any credits or other personal property belonging to a person as defined …
Rev. & Tax. Code § 11453 Section 11453
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(a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines upon receiving information from a person liable for any amount under this part that the person’s employer withhe…
Rev. & Tax. Code § 12301 Section 12301
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(a) The taxes imposed upon insurers by Section 28 of Article XIII of the California Constitution and this part, except with respect to taxes on ocean marine insurance and retaliatory taxes, are due and payable annually on or before April 1 of the year following the calendar year …

Rev. & Tax. Code § 12302 Section 12302

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(a) On or before April 1 (or June 15 with respect to taxes on ocean marine insurance) every person that is subject to any tax imposed by Section 28 of Article XIII of the California Constitution or this part, in respect to the preceding calendar year shall file, in duplicate, an …

Rev. & Tax. Code § 12303 Section 12303

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(a) Every return required by this article to be filed with the commissioner shall be signed by the insurer or an executive officer of the insurer and shall be made under oath or contain a written declaration that it is made under penalty of perjury. A return of a foreign insurer …

Rev. & Tax. Code § 12304 Section 12304

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(a) Blank forms of returns shall be furnished by the commissioner on application, but failure to secure the form shall not relieve any insurer from making or filing a timely return. (b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 39) and added by Stats…

Rev. & Tax. Code § 12305 Section 12305

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(a) The insurer required to file a return shall deliver the return in duplicate, together with a remittance payable to the Controller, for the amount of tax computed and shown thereon, less any prepayments made pursuant to Article 5 (commencing with Section 12251) of Chapter 3 of…

Rev. & Tax. Code § 12306 Section 12306

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The commissioner, for good cause shown, may extend for not to exceed 30 days the time for filing a tax return or paying any amount required to be paid with the return. The extension may be granted at any time, provided that a request therefor is filed with the commissioner within…

Rev. & Tax. Code § 12307 Section 12307

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(a) Any insurer that is granted an extension shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from April 1 until the date of payment. (b) This section shall become operative on July 1…

Rev. & Tax. Code § 16800 Section 16800

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The state may enforce its claim for any tax imposed by this part and enforce the lien of the tax by a civil action in any court of competent jurisdiction against any person liable for the tax or against any property subject to the lien. (Added by Stats. 1977, Ch. 1079.)

Rev. & Tax. Code § 19001 Section 19001

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Except as provided by Article 2 (commencing with Section 19021), the tax imposed under Part 10 (commencing with Section 17001) and Part 11 (commencing with Section 23001) shall be paid at the time and place fixed for filing the return (determined without regard to any extension o…

Rev. & Tax. Code § 19002 Section 19002

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(a) The amount withheld under Article 5 (commencing with Section 18661) of Chapter 2 or Section 13020 of the Unemployment Insurance Code during any calendar year shall be allowed to the recipient of the income as a credit against the tax for the taxable year with respect to which…

Rev. & Tax. Code § 19004 Section 19004

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A taxpayer may elect to pay the tax prior to the date prescribed for its payment. (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 § 19005 Section 19005

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The tax, and any interest and penalties, shall be paid to the Franchise Tax Board. Except as provided in Section 19011 with respect to an electronic funds transfer, remittances may be in the form of a check, payable in United States funds to the Franchise Tax Board, at the time a…

Rev. & Tax. Code § 19006 Section 19006

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(a) The spouse who controls the disposition of or who receives or spends community income as well as the spouse who is taxable on the income is liable for the payment of the taxes imposed by Part 10 (commencing with Section 17001) on that income. (b) Whenever a joint return is fi…

Rev. & Tax. Code § 19007 Section 19007

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Payment of the estimated tax, or any installment thereof, shall be considered payment on account of the taxes imposed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) for the taxable year. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective J…

Rev. & Tax. Code § 19008 Section 19008

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(a) The Franchise Tax Board may, in cases of financial hardship, enter into installment payment agreements with any taxpayer under which that taxpayer is allowed to make payment of any liability imposed or collected under Part 10 (commencing with Section 17001), Part 11 (commenci…

Rev. & Tax. Code § 19009 Section 19009

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(a) Whenever any person or employer who is required to collect, account for, and pay over any tax— (1) At the time and in the manner prescribed by law or regulations (A) fails to collect, truthfully account for, or pay over the tax, or (B) fails to make deposits, payments, or ret…

Rev. & Tax. Code § 19010 Section 19010

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Unless otherwise provided, any provision of this part that relates to the assessment and collection of tax shall also apply to the assessment and collection of estimated tax. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of…

Rev. & Tax. Code § 19011 Section 19011

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(a) All payments required under this part, regardless of the taxable year to which the payments apply shall be remitted to the Franchise Tax Board by electronic funds transfer pursuant to Division 11 (commencing with Section 11101) of the Commercial Code, once any of the followin…

Rev. & Tax. Code § 19011.5 Section 19011.5

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(a) All payments required by an individual under this part, regardless of the taxable year to which the payments apply, made on or after January 1, 2009, shall be electronically remitted to the Franchise Tax Board in the form and manner prescribed by the Franchise Tax Board, once…

Rev. & Tax. Code § 23701 Section 23701

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(a) Organizations which are organized and operated for nonprofit purposes within the provisions of a specific section of this article, or are defined in Section 23701h (relating to certain title-holding companies) or Section 23701x (relating to certain title-holding companies), a…

Rev. & Tax. Code § 23701a Section 23701a

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(a) Labor, agricultural, or horticultural organizations other than cooperative organizations described in Section 24404 or 24405 (unless the cooperative organization is determined by the Internal Revenue Service to be an organization described in Section 501(c)(5) of the Internal…

Rev. & Tax. Code § 23701aa Section 23701aa

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A public bank as defined in Section 57600 of the Government Code. In addition, a public bank is exempt from all other taxes and licenses, state, county, and municipal, imposed upon a public bank, local utility user taxes, sales and use taxes, state energy resources surcharges, st…

Rev. & Tax. Code § 23701b Section 23701b

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A fraternal order described in Section 501(c)(8) of the Internal Revenue Code. (Repealed and added by Stats. 2000, Ch. 252, Sec. 2. Effective January 1, 2001.)

Rev. & Tax. Code § 23701c Section 23701c

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A cemetery company described in Section 501(c)(13) of the Internal Revenue Code. (Repealed and added by Stats. 2000, Ch. 252, Sec. 4. Effective January 1, 2001.)

Rev. & Tax. Code § 23701d Section 23701d

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(a) A corporation, community chest or trust, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activ…

Rev. & Tax. Code § 23701e Section 23701e

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A business league, chamber of commerce, real estate board, or a board of trade described in Section 501(c)(6) of the Internal Revenue Code, except that the phrase “or professional football leagues (whether or not administering a pension fund for football players)” shall not apply…

Rev. & Tax. Code § 23701f Section 23701f

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(a) A civic league, social welfare organization, or local organization of employees described in Section 501(c)(4) of the Internal Revenue Code, except as otherwise provided. (b) An organization is not organized exclusively for exempt purposes under Section 501(c)(4) of the Inter…

Rev. & Tax. Code § 23701g Section 23701g

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A social organization described in Section 501(c)(7) of the Internal Revenue Code. (Repealed and added by Stats. 2000, Ch. 252, Sec. 10. Effective January 1, 2001.)

Rev. & Tax. Code § 23701h Section 23701h

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(a) A corporation described in Section 501(c)(2) of the Internal Revenue Code, relating to certain title-holding companies. (b) (1) Notwithstanding subparagraph (B) of paragraph (2) of subdivision (b) of Section 23038, for purposes of applying Section 501(c)(2) of the Internal Re…

Rev. & Tax. Code § 23701i Section 23701i

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A voluntary employees’ beneficiary association described in Section 501(c)(9) of the Internal Revenue Code. (Amended by Stats. 2015, Ch. 359, Sec. 29. (AB 154) Effective September 30, 2015. Applicable to taxable years beginning on or after January 1, 2015, as provided in Sec. 41 …

Rev. & Tax. Code § 23701j Section 23701j

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A teacher’s retirement fund association described in Section 501(c)(11) of the Internal Revenue Code. (Repealed and added by Stats. 2000, Ch. 252, Sec. 14. Effective January 1, 2001.)

Rev. & Tax. Code § 23701k Section 23701k

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Religious or apostolic corporations, if such corporations have a common treasury or community treasury even if such corporations engaged in business for the common benefit of the members, but only if the members thereof include (at the time of filing their returns) in their gross…

Rev. & Tax. Code § 23701l Section 23701l

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(a) A domestic fraternal society described in Section 501(c)(10) of the Internal Revenue Code, except as otherwise provided. (b) For purposes of this section, the term “domestic” means created or organized in the United States or under the law of the United States or of any state…

Rev. & Tax. Code § 23701n Section 23701n

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(a) A supplemental unemployment compensation trust described in Section 501(c)(17) of the Internal Revenue Code, except as otherwise provided. (b) The following references in Section 501(c)(17)(E) of the Internal Revenue Code shall be modified as follows: (1) The phrase “under Se…

Rev. & Tax. Code § 23701p Section 23701p

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A trust or plan which meets the requirements of Public Law 87-792, 76 U.S. Stats. 809, approved October 10, 1962 (the Self-Employed Individuals Tax Retirement Bill of 1962), but only if such trust or plan is not exempt from taxation under Section 17631. (Added by Stats. 1967, Ch.…

Rev. & Tax. Code § 23701r Section 23701r

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(a) A political organization. However, a political organization shall be subject to tax under this part with respect to its “political organization taxable income” and such income shall be subject to tax as provided by Chapter 3 (commencing with Section 23501). (b) For purposes o…

Rev. & Tax. Code § 23701s Section 23701s

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(a) An employee-funded pension trust described in Section 501(c)(18) of the Internal Revenue Code, except as otherwise provided. (b) The last sentence in Section 501(c)(18) of the Internal Revenue Code, relating to excess contributions under Section 4979, shall not apply. (Amende…

Rev. & Tax. Code § 23701t Section 23701t

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(a) A homeowners’ association organized and operated to provide for the acquisition, construction, management, maintenance, and care of residential association property if all of the following apply: (1) Sixty percent or more of the gross income of the organization for the taxabl…

Rev. & Tax. Code § 23701u Section 23701u

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An organization is operated exclusively for exempt purposes listed in Section 23701f and its net earnings are devoted exclusively to charitable purposes if that organization is a nonprofit public benefit corporation organized under Part 2 (commencing with Section 5110) of Divisio…

Rev. & Tax. Code § 23701v Section 23701v

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(a) An organization of owners of manufactured homes or mobilehomes, who are tenants in a mobilehome park, formed for the purpose of purchasing the mobilehome park to convert it to condominium, stock cooperative, or other resident ownership interests. (b) An organization shall not…

Rev. & Tax. Code § 23701w Section 23701w

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A veteran’s organization, as defined by Section 501(c)(19) of the Internal Revenue Code. (Amended by Stats. 2005, Ch. 691, Sec. 54. Effective October 7, 2005.)

Rev. & Tax. Code § 23701x Section 23701x

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(a) A corporation or trust described in Section 501(c)(25) of the Internal Revenue Code, relating to certain title-holding companies. (b) (1) Notwithstanding subparagraph (B) of paragraph (2) of subdivision (b) of Section 23038, for purposes of applying Section 501(c)(25) of the …

Rev. & Tax. Code § 23701y Section 23701y

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A credit union as defined in Section 14002 of the Financial Code. In addition, those credit unions are exempt from all other taxes and licenses, state, county, and municipal, imposed upon those credit unions, except taxes upon their real property, local utility user taxes, sales …

Rev. & Tax. Code § 23701z Section 23701z

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An organization established pursuant to Section 5005.1 of the Corporations Code by three or more corporations as an arrangement for the pooling of self-insured claims or losses of those corporations. (Added by Stats. 1996, Ch. 954, Sec. 41.1. Effective September 26, 1996.)

Rev. & Tax. Code § 23702 Section 23702

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Section 502 of the Internal Revenue Code, relating to feeder organizations, shall apply, except as otherwise provided. (a) Exemption shall not be allowed to any organization on the basis that all of its profits are payable to another organization exempt from taxation under either…

Rev. & Tax. Code § 23703 Section 23703

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(a) For purposes of this section, “charitable corporation” means a corporation defined in Section 12582.1 of the Government Code that is required to comply with the filing requirements set forth in Article 7 (commencing with Section 12580) of Chapter 6 of Part 2 of Division 3 of …

Rev. & Tax. Code § 23703.5 Section 23703.5

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Section 501(p) of the Internal Revenue Code, relating to suspension of tax-exempt status of terrorist organizations, shall apply, except as otherwise provided: (a) References to Section 501(a) of the Internal Revenue Code shall be modified to refer to Section 23701. (b) Section 5…