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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

782 sections·Filtered byTitle RTC✕Ch 5✕

Rev. & Tax. Code § 5096.5 Section 5096.5
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Any taxes paid which were not erroneously or illegally collected under the law as it existed at the time of collection, but for which an exemption is provided by a retroactive constitutional amendment, shall be refunded after compliance with the provisions of this article, except…
Rev. & Tax. Code § 5096.7 Section 5096.7
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If taxes have been paid on property acquired by negotiated purchase by any public entity designated in Section 5081 after the commencement of the fiscal year for which the taxes are a lien on the property, the portion of such taxes which are allocable to that part of the fiscal y…
Rev. & Tax. Code § 5096.8 Section 5096.8
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(a) In the case where a reduction in a base year value of real property results in a supplemental assessment for the value of the reduction being levied and charged to a subsequent owner of that property, that portion of any refund, due and owing to a former owner of that propert…
Rev. & Tax. Code § 5097 Section 5097
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(a) An order for a refund under this article shall not be made, except on a claim: (1) Verified by the person who paid the tax, their guardian, executor, trustee, or administrator. (2) Except as provided in paragraph (3) or (4), filed within four years after making the payment so…

Rev. & Tax. Code § 5097.02 Section 5097.02

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The claim shall be in writing, specifying: (a) Whether the whole assessment is claimed to be void or, if only a part, what portion. (b) The grounds on which the claim is founded. (Added by Stats. 1976, Ch. 499.)

Rev. & Tax. Code § 5097.03 Section 5097.03

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When a claim for refund of taxes is filed, the amount of tax computed on the portion of the assessment not in dispute shall not be impounded. (Added by Stats. 1976, Ch. 499.)

Rev. & Tax. Code § 5097.2 Section 5097.2

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Notwithstanding Sections 5096 and 5097, any taxes paid before or after delinquency may be refunded by the county tax collector or the county auditor, within four years after the date of payment, if: (a) Paid more than once. (b) The amount paid exceeds the amount due on the proper…

Rev. & Tax. Code § 5097.3 Section 5097.3

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Notwithstanding any other law, any taxes paid before or after delinquency may be refunded by the county tax collector or the county auditor, within eight years after the date of payment, if the amount paid exceeds the amount due on the property as the result of corrections to the…

Rev. & Tax. Code § 5099 Section 5099

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The refund ordered by the board of supervisors may include county taxes and taxes collected by county officers for a city or revenue district. (Amended by Stats. 1957, Ch. 155.)

Rev. & Tax. Code § 5100 Section 5100

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The part of the refund representing amounts paid to the State shall be paid from the county general fund and, when the auditor renders the report which he is required to make to the Controller showing the amount due the State as of the last day of the month preceding the settleme…

Rev. & Tax. Code § 5101 Section 5101

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Refunds ordered by the board of supervisors under this article in respect of county taxes shall be paid by warrant drawn upon the appropriate fund by the county auditor. Refunds ordered in respect of revenue districts, except chartered cities, may be paid by a warrant drawn by th…

Rev. & Tax. Code § 5102 Section 5102

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If any payment may be refunded under this article and no claim is filed within the time allowed, the payment may be transferred to the county general fund on order of the board of supervisors. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 5103 Section 5103

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Notwithstanding any other provision of law, a taxpayer and the county or city and county may enter into a written settlement agreement to substitute credits against a taxpayer’s future tax liabilities for the payment by the county or city and county to that taxpayer of refunds of…

Rev. & Tax. Code § 5104 Section 5104

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Any refund of taxes or assessments authorized pursuant to this article as a result of a reduction in the value of taxable property or as the result of corrections to the roll or cancellations after taxes or assessments were paid, may be paid to the latest recorded owner of that p…

Rev. & Tax. Code § 5105 Section 5105

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(a) Notwithstanding Section 5097, an order for refund of taxes or assessments authorized pursuant to this article may be paid to the assessee of that property, or to the latest recorded owner of that property, as shown on the tax roll, without a claim for refund filed, if both of…

Rev. & Tax. Code § 5106 Section 5106

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Where the taxes sought to be refunded or recovered have been paid after delinquency, the amount of penalties, interest or costs refundable or recoverable under this article shall be computed only on the taxes refunded or recovered. (Added by Stats. 1941, Ch. 664.)

Rev. & Tax. Code § 5107 Section 5107

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As used in this article, “tax” or “taxes” includes penalties, interest, and costs. (Added by Stats. 1941, Ch. 664.)

Rev. & Tax. Code § 5108 Section 5108

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Notwithstanding Section 5097, an order for refund of taxes or assessments authorized pursuant to this article may be paid to a disabled veteran or veteran’s surviving spouse, without a claim for refund filed, if the refund is due to a disabled veterans’ exemption described in Sec…

Rev. & Tax. Code § 5109 Section 5109

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Notwithstanding Section 5097, an order for refund of taxes or assessments authorized pursuant to this article may be paid to an assessee of that property, without a claim for refund filed, if the following conditions are met: (a) The refund results from an exemption described in …

Rev. & Tax. Code § 55221 Section 55221

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(a) If the department determines that any amount of the fee, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the department shall set forth that fact in its records and certify the amount collected in excess of what wa…

Rev. & Tax. Code § 55221.5 Section 55221.5

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When an amount represented by a feepayer subject to this part to a customer as constituting reimbursement for fees subject to this part is computed upon an amount that is not taxable or is in excess of the fee amount and is actually paid by the customer to the feepayer, the amoun…

Rev. & Tax. Code § 55222 Section 55222

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(a) Except as provided in subdivision (b), no refund shall be approved by the board after three years from the due date of the payment for the period for which the overpayment was made, or, with respect to determinations made under Article 2 (commencing with Section 55061) of Cha…

Rev. & Tax. Code § 55222.1 Section 55222.1

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(a) The limitation period specified in Section 55222 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1) For purposes of subdivision (a), a person is financially disabled if the person is unable to manage his or her financial a…

Rev. & Tax. Code § 55222.2 Section 55222.2

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Notwithstanding Section 55222, a refund of an overpayment of any fee, penalty, or interest collected by the board by means of levy, through the use of liens, or by other enforcement procedures, shall be approved if a claim for a refund is filed within three years of the date of a…

Rev. & Tax. Code § 55222.3 Section 55222.3

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(a) A claim for refund that is otherwise valid under Section 55222 that is made in the case in which the amount of fee determined has not been paid in full shall be deemed to be a timely filed claim for refund with respect to all subsequent payments applied to that determination.…

Rev. & Tax. Code § 55223 Section 55223

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Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the state on account of the overpayment. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)

Rev. & Tax. Code § 55224 Section 55224

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Within 30 days after disallowing any claim, in whole or in part, the board shall serve written notice of its action on the claimant pursuant to Section 55061. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)

Rev. & Tax. Code § 55225 Section 55225

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Interest shall be computed, allowed, and paid upon any overpayment of any amount of fee at the modified adjusted rate per month established pursuant to Section 6591.5, from the first day of the monthly period following the period during which the overpayment was made. For purpose…

Rev. & Tax. Code § 55226 Section 55226

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(a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b) If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to def…

Rev. & Tax. Code § 60131 Section 60131

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Every person, before becoming a supplier, shall apply to the board for a license authorizing the person to engage in business as a supplier. A supplier’s license shall be issued only to a person who is a supplier of diesel fuel within the meaning of the word “supplier” as defined…

Rev. & Tax. Code § 60132 Section 60132

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Applications shall be made on forms prescribed, prepared, and furnished by the board. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

Rev. & Tax. Code § 60133 Section 60133

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Before granting a license authorizing a person to engage in business as a supplier, the board may require the person to file with the board security pursuant to Section 60401. The license issued to any supplier is not transferable and is valid until canceled or revoked. (Added by…

Rev. & Tax. Code § 60135 Section 60135

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Every person before becoming a pipeline operator or a vessel operator shall apply to the board for a license on forms prescribed by the board. In addition, every train operator that transports diesel fuel into, out of, or within this state shall obtain a license from the board on…

Rev. & Tax. Code § 6451 Section 6451

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The taxes imposed by this part are due and payable to the board quarterly on or before the last day of the month next succeeding each quarterly period. (Amended by Stats. 1947, Ch. 567.)

Rev. & Tax. Code § 6452 Section 6452

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(a) On or before the last day of the month following each quarterly period of three months, a return for the preceding quarterly period shall be filed with the board in the form as prescribed by the board, which may include, but not be limited to, electronic media. Returns shall …

Rev. & Tax. Code § 6452.05 Section 6452.05

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(a) Beginning January 1, 2020, on or before the last day of the month next following each quarterly period, in addition to the returns due pursuant to Section 6452, a retailer of aircraft jet fuel shall provide a quarterly information return, in the form prescribed by the departm…

Rev. & Tax. Code § 6452.1 Section 6452.1

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(a) Notwithstanding Section 6451, every person that purchases tangible personal property, the storage, use, or other consumption of which is subject to qualified use tax, as defined in subdivision (d), that is otherwise required to report and remit that tax pursuant to this part,…

Rev. & Tax. Code § 6452.2 Section 6452.2

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(a) For reporting periods beginning on or after January 1, 2012, notwithstanding Section 6451 and subdivision (b) of Section 6455, the qualified use tax of an eligible purchaser, as defined in this section, is due and payable to the board on or before April 15 following the close…

Rev. & Tax. Code § 6453 Section 6453

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For purposes of the sales tax, the return shall show the gross receipts of the seller during the preceding reporting period and, in the case of a person who is liable for the sales tax and is not a seller, the gross receipts of such person for the period in which the liability wa…

Rev. & Tax. Code § 6454 Section 6454

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Except as provided in Sections 6479.3 and 6479.31, a person required to file the return shall deliver the return together with a remittance of the amount of the tax due to the office of the board. (Amended by Stats. 1999, Ch. 865, Sec. 2. Effective January 1, 2000.)

Rev. & Tax. Code § 6455 Section 6455

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(a) The board, if it deems it necessary in order to insure payment to or facilitate the collection by the state of the amount of taxes, may require returns and payment of the amount of taxes for quarterly periods other than calendar quarters depending upon the principal place of …

Rev. & Tax. Code § 6456 Section 6456

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(a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to file a return required to be filed under this part, by the omission of an amount properly includable therein, or by erroneous deductions or credits claimed on a …

Rev. & Tax. Code § 6457 Section 6457

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Section 6453 shall not be applicable with respect to a lease of tangible personal property, but the lessor shall report the rentals paid by the lessee during the preceding reporting period; a lessee shall report the rentals payable in the preceding reporting period upon which tax…

Rev. & Tax. Code § 6459 Section 6459

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(a) (1) Except as provided in subdivisions (b) and (c), the board for good cause may extend for not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is…

Rev. & Tax. Code § 6459.5 Section 6459.5

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(a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three months, for making any report or return or paying any tax required under this part for any person in an area identified i…

Rev. & Tax. Code § 7651 Section 7651

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Each supplier shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not be limited to, electronic media showing the total number of gallons of motor vehicle fuel removed, sold, or entered within this state during each calend…

Rev. & Tax. Code § 7652.5 Section 7652.5

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(a) Each terminal operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but not be limited to, electronic media showing, for the calendar month, or that monthly period ended during the calendar month as the board may au…

Rev. & Tax. Code § 7652.7 Section 7652.7

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(a) Each pipeline operator and vessel operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but not be limited to, electronic media showing, for the calendar month, or that monthly period ended during the calendar month…

Rev. & Tax. Code § 7652.8 Section 7652.8

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Each train operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but not be limited to, electronic media showing, for the calendar month, or that monthly period ended during the calendar month as the board may authorize…

Rev. & Tax. Code § 7653 Section 7653

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(a) Each person subject to the tax imposed under Section 7361, on or before February 28, 2002, shall prepare and file with the board, on forms prescribed by the board, a return showing the total number of gallons of motor vehicle fuel owned by the person on January 1, 2002, for w…