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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 § 11577 Section 11577
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A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any amount paid when the action is brought by or in the name of an assignee of the person who paid the amount. (Amended by Stats. 1945, Ch. 501.)
Rev. & Tax. Code § 12631 Section 12631
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(a) Any insurer that fails to pay any tax, except a tax determined as a deficiency assessment by the board under Article 3 (commencing with Section 12421) of Chapter 4, within the time required, shall pay a penalty of 10 percent of the amount of the tax in addition to the tax, pl…
Rev. & Tax. Code § 12631.5 Section 12631.5
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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 § 12632 Section 12632
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(a) An insurer that fails to pay any deficiency assessment when it becomes due and payable shall, in addition to the deficiency assessment, pay a penalty of 10 percent of the amount of the deficiency assessment, exclusive of interest and penalties. The amount of any deficiency as…

Rev. & Tax. Code § 12633 Section 12633

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When a deficiency assessment is made on the basis of a proposal submitted by the commissioner pursuant to Section 12423 a penalty of 10 percent of the amount of the deficiency assessment shall be added thereto. (Added by Stats. 1961, Ch. 740.)

Rev. & Tax. Code § 12634 Section 12634

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When a deficiency assessment is made on the basis of a proposal submitted by the commissioner pursuant to Section 12422 and any part of the deficiency is due to negligence or intentional disregard of this part or rules and regulation adopted to implement this part but without int…

Rev. & Tax. Code § 12635 Section 12635

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If any part of a deficiency for which a deficiency assessment is made is due to fraud, a penalty of 25 percent of the amount of the deficiency assessment in addition to any other penalties shall be added thereto. (Added by Stats. 1961, Ch. 740.)

Rev. & Tax. Code § 12636 Section 12636

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(a) If the board finds that an insurer’s failure to make a timely return or payment is due to reasonable cause and to circumstances beyond the insurer’s control, and which occurred despite the exercise of ordinary care and in the absence of willful neglect, the insurer may be rel…

Rev. & Tax. Code § 12636.5 Section 12636.5

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(a) Every payment on an insurer’s or surplus line broker’s delinquent annual tax shall be applied as follows: (1) First, to any interest due on the tax. (2) Second, to any penalty imposed by this part. (3) The balance, if any, to the tax itself. (b) This section shall become oper…

Rev. & Tax. Code § 12637 Section 12637

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If the board finds that a person’s failure to make a timely return or payment was due to disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of interest provided for by Sections 12258, 12287, 12307, 1…

Rev. & Tax. Code § 13550 Section 13550

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(a) The tax imposed by this part does not bear interest if it is paid prior to the date on which it otherwise becomes delinquent. However, if the tax is paid after that date, the tax bears interest at the rate for underpayment of estate tax provided in Section 6621(a)(2) of the I…

Rev. & Tax. Code § 13551 Section 13551

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Every payment on the tax imposed by this part is applied, first, to any interest due on the tax, secondly, to any penalty imposed by this part, and then, if there is any balance, to the tax itself. (Added by Stats. 2003, Ch. 221, Sec. 1. Effective January 1, 2004.)

Rev. & Tax. Code § 13552 Section 13552

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All interest and penalties provided in this chapter shall be treated and collected in the same manner as taxes. (Added by Stats. 2003, Ch. 221, Sec. 2. Effective January 1, 2004.)

Rev. & Tax. Code § 16860 Section 16860

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Within four years from the last date prescribed for filing the return or within one year from the date the tax was paid, or within 90 days after a determination under Section 16851 is issued, whichever is later, any person who has paid the tax may bring an action against the stat…

Rev. & Tax. Code § 16861 Section 16861

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Process in the action directed to the state shall be served on the Controller. (Added by Stats. 1977, Ch. 1079.)

Rev. & Tax. Code § 16862 Section 16862

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After a hearing in which the Controller shall represent the state, the court shall review the Controller’s appraisement and determination of tax, and, as the case may require, shall by judgment modify or confirm the appraisement or determination in whole or in part. (Added by Sta…

Rev. & Tax. Code § 19221 Section 19221

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(a) If any taxpayer or person fails to pay any liability imposed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) at the time that it becomes due and payable, the amount thereof, (including any interest, additional amount, addition to tax, …

Rev. & Tax. Code § 19222 Section 19222

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For the purposes of this section, if any certified, treasurer's, or cashier’s check (or other guaranteed draft), or any money order received in payment of any liability imposed under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part is…

Rev. & Tax. Code § 19223 Section 19223

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Upon recordation or filing of a notice of state tax lien pursuant to Section 7171 of the Government Code by the Franchise Tax Board for any taxes due from the grantor of a trust on income of the trust which is taxable to the grantor under Part 10 (commencing with Section 17001), …

Rev. & Tax. Code § 19224 Section 19224

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The notice required to be given by Section 19223 may be served upon the fiduciary personally, or by mail; if by mail, service shall be made pursuant to Section 1013 of the Code of Civil Procedure and shall be addressed to the fiduciary at his or her address as it appears in the r…

Rev. & Tax. Code § 19225 Section 19225

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(a) (1) The Franchise Tax Board shall notify in writing the person described in Section 19221 of the filing or recording of a notice of state tax lien as provided under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220) of Division 7 of Title…

Rev. & Tax. Code § 19226 Section 19226

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(a) At the request of the owner whose property is subject to any lien under Section 19221, the Franchise Tax Board shall issue a release of lien from that property if the owner is not the person whose unsatisfied liability gave rise to the lien and the owner does either of the fo…

Rev. & Tax. Code § 30321 Section 30321

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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 assets. (c) Whenever the es…

Rev. & Tax. Code § 30322 Section 30322

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(a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in addition thereto, shall thereupon be a perfected and enforceable state tax lien. Such a …

Rev. & Tax. Code § 32211 Section 32211

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It shall be presumed that all distilled spirits acquired by any taxpayer have been sold in this State by him unless one of the following is proved to the satisfaction of the board, in reports on forms prescribed by the board: (a) That the distilled spirits are still in the posses…

Rev. & Tax. Code § 32212 Section 32212

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The tax is not imposed upon any distilled spirits specifically mentioned in subdivisions (a) to (f), inclusive, of Section 32211. The tax is not imposed upon the sale of brandy to a licensee of another state pursuant to the provisions of Section 23108 of the Business and Professi…

Rev. & Tax. Code § 32213 Section 32213

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Whenever distilled spirits are sold by manufacturers, rectifiers, importers, or wholesalers to common carriers engaged in interstate or foreign passenger service for use or sale by the carriers partly within the State and partly without the State on board boats, trains, or airpla…

Rev. & Tax. Code § 32214 Section 32214

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If taxes have been paid on distilled spirits sold to a person who holds a permit and identification number authorizing the filing of a claim for drawback of federal distilled spirits excise taxes under the Federal Non-Beverage Drawback Regulations and the distilled spirits have b…

Rev. & Tax. Code § 38411 Section 38411

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If the board is not satisfied with the return or returns of the tax or the amount of tax required to be paid to the state by any person, it may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the basis of…

Rev. & Tax. Code § 38412 Section 38412

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The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, as defined in Section 6591.5, from the last day of the month following the quarterly period for which the amount or any portion thereof shoul…

Rev. & Tax. Code § 38413 Section 38413

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In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments. The interest on underpayments an…

Rev. & Tax. Code § 38414 Section 38414

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If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized rules and regulations, a penalty of 10 percent of the amount of the determination shall be added thereto. (Added by Stats. 1976, Ch.…

Rev. & Tax. Code § 38415 Section 38415

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If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or authorized rules and regulations, a penalty of 25 percent of the amount of the determination shall be added thereto. (Added by Stats. 1976, Ch. 176.)

Rev. & Tax. Code § 38416 Section 38416

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The department shall give to the person written notice of its determination. The notice shall be served in one of the following manners: (a) By placing the notice in a sealed envelope, with postage paid, addressed to the person at their address as it appears in the records of the…

Rev. & Tax. Code § 38417 Section 38417

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Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of a deficiency determination shall be served within three years after the last day of the calendar month following the quarterly period for which…

Rev. & Tax. Code § 38418 Section 38418

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In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the form required by the department, by the fiduciary of the estate or trust or by any…

Rev. & Tax. Code § 38419 Section 38419

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If before the expiration of the time prescribed in Section 38417 for serving a notice of deficiency determination the taxpayer has consented in writing to the service of the notice after such time, the notice may be served at any time prior to the expiration of the period agreed …

Rev. & Tax. Code § 40121 Section 40121

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If any amount has been illegally determined either by the person filing the return or by the department, the department shall set forth that fact in its records, certify the amount determined to be in excess of the amount legally due and the person against whom the determination …

Rev. & Tax. Code § 41107 Section 41107

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If any amount has been illegally determined either by the person filing the return or by the department, the department shall set forth that fact in its records, certify the amount determined to be in excess of the amount legally due and the person against whom the determination …

Rev. & Tax. Code § 43471 Section 43471

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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 office of the state to prevent or enjoin the collection of any tax sought to be collected. (Added by Stats. 1981, Ch.…

Rev. & Tax. Code § 43472 Section 43472

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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. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.…

Rev. & Tax. Code § 43473 Section 43473

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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 the County of Sacramento for the recovery of th…

Rev. & Tax. Code § 43474 Section 43474

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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 § 43475 Section 43475

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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. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)

Rev. & Tax. Code § 43476 Section 43476

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If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due from the plaintiff, and the balance shall be refunded to the plaintiff. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)

Rev. & Tax. Code § 43477 Section 43477

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In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5, 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, …

Rev. & Tax. Code § 43478 Section 43478

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A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any tax paid when the action is brought by or in the name of an assignee of the taxpayer paying the tax or by any person other than the person who has paid the tax. As us…

Rev. & Tax. Code § 45701 Section 45701

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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 office of the state to prevent or enjoin the collection of any fee sought to be collected. (Added by Stats. 1987, Ch.…

Rev. & Tax. Code § 45702 Section 45702

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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. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987…

Rev. & Tax. Code § 45703 Section 45703

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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 the County of Sacramento for the recovery of th…