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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 § 7653.1 Section 7653.1
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On or before August 31, 2010, each person subject to the storage tax imposed under Section 7361.1 shall prepare and file with the board, in a form prescribed by the board, a return showing the total number of gallons of tax-paid motor vehicle fuel, other than aviation gasoline, o…
Rev. & Tax. Code § 7653.2 Section 7653.2
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On or before January 1, 2018, each person subject to the storage tax imposed under Section 7361.2 shall prepare and file with the board, in a form prescribed by the board, a return showing the total number of gallons of tax-paid motor vehicle fuel owned by the person on November …
Rev. & Tax. Code § 7655 Section 7655
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(a) Any person who fails to pay the amount of tax shown to be due by his or her return on or before the last day of the month following the monthly period to which it relates shall pay a penalty of 10 percent of the tax, together with interest on that tax at the modified adjusted…
Rev. & Tax. Code § 7655.5 Section 7655.5
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(a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per month or fraction thereof, as defined in subdivision (b) of Section 6591.5, interest shall be computed at the modified adjust…

Rev. & Tax. Code § 7656 Section 7656

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(a) Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any report or return or paying any tax required under this part. The extension may be granted at any time if a request therefor is filed with the board w…

Rev. & Tax. Code § 7656.5 Section 7656.5

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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 § 7657 Section 7657

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(a) If the department finds that a person’s failure to make a timely report, return, or payment is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may …

Rev. & Tax. Code § 7657.1 Section 7657.1

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(a) If the board finds that a person’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the taxes imposed by this part and any penalty or interest added thereto. (b) For purposes …

Rev. & Tax. Code § 7657.5 Section 7657.5

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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 § 7658 Section 7658

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(a) If the department finds that a person’s failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the interest provided by Sections 7655, 7656,…

Rev. & Tax. Code § 7658.1 Section 7658.1

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(a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay tax is due in whole or in part to an unreasonable error or delay by an employee of the board acting in his or her official capacity. (b) For pur…

Rev. & Tax. Code § 7658.5 Section 7658.5

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Every payment on a delinquent tax shall be applied as follows: (a) First, to any interest due on the tax. (b) Second, to any penalty imposed by this part. (c) The balance, if any, to the tax itself. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001.…

Rev. & Tax. Code § 8951 Section 8951

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The department, whenever it deems it necessary to ensure compliance with this part or any rule or regulation adopted under this part, may require any user or vendor to deposit with it any security that it may determine. Any security in the form of cash, government bonds, or insur…

Rev. & Tax. Code § 8952 Section 8952

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If any user is delinquent in the payment of any obligation imposed under this part, or in the event a determination has been made against such a user which remains unpaid, the board may, not later than three years after the payment becomes delinquent, or within 10 years after the…

Rev. & Tax. Code § 8953 Section 8953

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After receiving the notice the persons so notified shall neither transfer nor 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 disp…

Rev. & Tax. Code § 8954 Section 8954

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

Rev. & Tax. Code § 8955 Section 8955

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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 shall be liable…

Rev. & Tax. Code § 8956 Section 8956

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If, at the time a person ceases to be a user or vendor under this part, the board holds security pursuant to Section 8951 in the form of cash, government bonds, or insured deposits in banks or savings and loan institutions, the security when applied to the account of the taxpayer…

Rev. & Tax. Code § 8957 Section 8957

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(a) Subject to the limitations in subdivisions (b) and (c), 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 paym…

Rev. & Tax. Code § 8958 Section 8958

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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 user or other person liable for any amount under this part that the person’s employer withhe…

Rev. & Tax. Code § 982 Section 982

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The undistributed or unpartitioned property of deceased persons may be assessed to the heirs, guardians, conservators, executors, or administrators. A payment of taxes by any one of them binds each of the other parties in interest for his proportionate share. (Amended by Stats. 1…

Rev. & Tax. Code § 982.1 Section 982.1

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If real property of a deceased person is distributed to the State because there are no known heirs or because the estate or any portion thereof is to be distributed to heirs, devisees, or legatees whose whereabouts are unknown, such real property shall be assessed to the estate o…

Rev. & Tax. Code § 983 Section 983

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Property in litigation in possession of a county treasurer, court, county clerk, or receiver shall be assessed to the officer in possession, and the taxes shall be paid under the direction of the court. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 984 Section 984

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Water ditches constructed for mining, manufacturing, or irrigation purposes and toll roads shall be assessed like real estate, at a rate per mile for that portion of the property lying within the county. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 985 Section 985

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Every toll bridge connecting two or more counties shall be assessed in equal proportions in the counties it connects. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 986 Section 986

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The full value of a work of art, still owned by the artist who created it and which has never been sold nor exhibited for profit, is the full value of the materials which constitute the work of art. (Amended by Stats. 1974, Ch. 311.)

Rev. & Tax. Code § 987 Section 987

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The assessment of lands owned by a local government that are located outside its boundaries shall be as specified in Section ll of Article XIII of the Constitution. The State Board of Equalization shall compute for each assessment year, on or before the lien date of that assessme…

Rev. & Tax. Code § 988 Section 988

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(a) The full value of motion pictures, including the negatives and prints thereof, is the full value of only the tangible materials upon which such motion pictures are recorded. Such full value does not include the value of, or any value based upon, any intangible rights, such as…

Rev. & Tax. Code § 989 Section 989

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Unredeemed pledged goods in the possession of a pawnbroker, but not owned by him to hold and dispose of as his property, shall not be assessed to him. (Added by Stats. 1968, Ch. 420.)

Rev. & Tax. Code § 990 Section 990

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Where migratory livestock are ranged in two or more counties during the year, the assessors of the counties interested may meet and prorate the number of stock to be assessed in each county, taking into consideration the time such stock ranged in each county. (Added by Stats. 196…

Rev. & Tax. Code § 994 Section 994

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The following vehicles and equipment, with the exception of implements of husbandry which are subject to the provisions of Sections 410 to 414, inclusive, shall be subject to the provisions of this section, notwithstanding the provisions of Section 10758: (a) Steel-wheeled and tr…

Rev. & Tax. Code § 995 Section 995

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Storage media for computer programs shall be valued on the 1972 lien date and thereafter as if there were no computer program on such media except basic operational programs. Otherwise, computer programs shall not be valued for purpose of property taxation. As used in this sectio…

Rev. & Tax. Code § 995.2 Section 995.2

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The term “basic operational program,” as used in Section 995, means a computer program that is fundamental and necessary to the functioning of a computer. A basic operational program is that part of an operating system including supervisors, monitors, executives, and control or m…

Rev. & Tax. Code § 996 Section 996

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(a) Returnable containers shall be assessed only to the person in possession thereof on the lien date, provided such person is not under a legally enforceable duty to return the containers for reuse. For the purpose of this section, a person is not under a legally enforceable dut…

Rev. & Tax. Code § 997 Section 997

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(a) The cash value of records of persons engaged in a business or profession for purposes of this division is the cash value only of the tangible material upon which, or in which, such records are recorded, maintained or stored. Such cash value shall be determined without inclusi…

Rev. & Tax. Code § 998 Section 998

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(a) The full value of a time-share estate or a time-share use subject to tax under this division shall be determined by finding the real property value of the interest involved and shall not include the value of any nonreal property items, including, but not limited to, vacation …

Rev. & Tax. Code § 1016 Section 1016

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As used in this article, “intrastate water carrier” means a person engaged in the intrastate transportation of goods by water. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 1017 Section 1017

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As used in this article, “goods in transit” means personal property which, on the lien date, is in transit and is possessed or controlled and managed by an intrastate water carrier. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 1018 Section 1018

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As used in this article, “residence of the owner” means the county where the goods in transit were produced or from which the shipment was made, if the owner owns real property other than possessory interests there, or, if he does not own real property other than possessory inter…

Rev. & Tax. Code § 1019 Section 1019

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Goods in transit have the residence of the owner as their situs for taxation. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 1020 Section 1020

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Every intrastate water carrier shall file a copy of the bill of lading or manifest for all goods in transit with the forwarding agent or warehouse proprietor for delivery to the assessor of his county. If the goods are delivered for transportation by other persons, the intrastate…

Rev. & Tax. Code § 1021 Section 1021

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The copy of the bill of lading or manifest shall show the description, value, consignor and consignee of the goods. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 1022 Section 1022

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Every person who violates any provision of this article is guilty of a misdemeanor. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 11571 Section 11571

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No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this State or against any officer of the State to prevent or enjoin under this part the assessment of property or the collection of any amount …

Rev. & Tax. Code § 11572 Section 11572

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No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected unless a claim for refund or credit has been duly filed. (Amended by Stats. 1957, Ch. 808.)

Rev. & Tax. Code § 11573 Section 11573

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Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board on the grounds set forth in the claim in a court of competent jurisdiction in any city or city and county of this State in wh…

Rev. & Tax. Code § 11574 Section 11574

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If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the board, consider the claim disallowed and bring an action against the board on the grounds set forth in the claim for the reco…

Rev. & Tax. Code § 11574.5 Section 11574.5

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Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the State on account of any alleged overpayments. (Added by Stats. 1957, Ch. 808.)

Rev. & Tax. Code § 11575 Section 11575

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If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any amounts due from the plaintiff under this part, and the balance of the judgment shall be refunded to the plaintiff. (Added by Stats. 1941, Ch. 41.)

Rev. & Tax. Code § 11576 Section 11576

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In any judgment, interest shall be allowed at the adjusted annual rate established pursuant to Section 19521 upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment or to a date pr…