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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 § 9035 Section 9035
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(a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount due and payable under this part. The collection cost recovery fee shall be in an amount less than or equal to the California Department of Tax …
Rev. & Tax. Code § 9036 Section 9036
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(a) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure, the California Department of Tax and Fee Administration may serve earnings withholding orders for taxes and any other notice or document required to be served or provided …
Rev. & Tax. Code § 1150 Section 1150
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As used in this article, “certificated aircraft” means aircraft operated by an air carrier or foreign air carrier engaged in air transportation, as defined in Section 40102(a)(2), (5), (6), and (21) of Title 49 of the United States Code, while there is in force a certificate or p…
Rev. & Tax. Code § 1151 Section 1151
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Certificated aircraft shall be deemed to be situated in this state only to the extent that such aircraft are normally physically present within the state, whether in flight or on the ground. To determine such extent for purposes of property taxation, the allocation formula specif…

Rev. & Tax. Code § 1152 Section 1152

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For the 2020–21 fiscal year and for each fiscal year thereafter, the allocation formula to be used by each assessor is as follows: (a) The proportionate amount of time, both in the air and on the ground, that certificated aircraft have spent within the state during the 12-month p…

Rev. & Tax. Code § 1153.5 Section 1153.5

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(a) The Aircraft Advisory Subcommittee of the California Assessors’ Association shall, after soliciting input from commercial air carriers operating in the state, do both of the following: (1) On or before March 1, 2020, and on or before each March 1 thereafter, designate a lead …

Rev. & Tax. Code § 1154 Section 1154

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(a) As used in this section, “air taxi” means aircraft used by an air carrier which does not utilize aircraft having a maximum passenger capacity of more than 60 seats or a maximum payload capacity of more than 18,000 pounds in air transportation and which holds a certificate of …

Rev. & Tax. Code § 1155 Section 1155

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For purposes of Section 404, certificated aircraft shall be deemed to be situated only in those taxing agencies in which the aircraft normally make physical contact with sufficient regularity to entitle such agencies to tax the aircraft under the laws and Constitution of the Unit…

Rev. & Tax. Code § 1156 Section 1156

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Nothing in this article shall be construed to enlarge the right of any taxing agency to tax certificated aircraft in a manner not permitted by the laws or Constitution of the United States. (Added by Stats. 1968, Ch. 1306.)

Rev. & Tax. Code § 1157 Section 1157

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(a) After consultation with the California Assessors’ Association and representatives of commercial air carriers, the board shall, by emergency regulation, promulgate regulations and produce forms and instructions necessary to implement the allocation formula established for the …

Rev. & Tax. Code § 19285 Section 19285

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For purposes of this article: (a) “CalSavers Retirement Savings Program” shall have the same meaning as “CalSavers Retirement Savings Program” as described in subdivision (b) of Section 100000 of the Government Code. (b) “Eligible employer” shall have the same meaning as “eligibl…

Rev. & Tax. Code § 19286 Section 19286

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(a) (1) Penalties imposed pursuant to Title 21 (commencing with Section 100000) of the Government Code, upon an eligible employer for failure to comply with Title 21 (commencing with Section 100000) of the Government Code, may be referred by the CalSavers Retirement Savings Board…

Rev. & Tax. Code § 19287 Section 19287

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(a) The Franchise Tax Board shall issue a first notice of the imposition of a penalty for noncompliance with Title 21 (commencing with Section 100000) of the Government Code to an eligible employer after the CalSavers Retirement Savings Board informs the Franchise Tax Board of th…

Rev. & Tax. Code § 19288 Section 19288

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(a) Within 90 days after the issuance of the notice described in subdivision (a) of Section 19287, an eligible employer may appeal the imposition of a penalty for noncompliance under Title 21 (commencing with Section 100000) of the Government Code. (b) The Franchise Tax Board sha…

Rev. & Tax. Code § 19289 Section 19289

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Amounts collected under this article shall be transmitted to the CalSavers Retirement Savings Board for deposit in the CalSavers Retirement Savings Trust pursuant to Title 21 (commencing with Section 100000) of the Government Code, or remitted by means of the Fi$Cal accounting sy…

Rev. & Tax. Code § 19290 Section 19290

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The Franchise Tax Board shall seek additional resources needed to accept referrals from CalSavers Retirement Savings Board pursuant to Section 19286. (Added by Stats. 2020, Ch. 21, Sec. 15. (AB 102) Effective June 29, 2020.)

Rev. & Tax. Code § 19290.1 Section 19290.1

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The Franchise Tax Board may prescribe regulations necessary or appropriate to carry out the purposes of this article. The Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code) shall not apply to any re…

Rev. & Tax. Code § 38451 Section 38451

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(a) Subject to subdivision (c), a person who fails to pay any tax to the state or any amount of tax required to be collected and paid to the state, except amounts of determinations made by the California Department of Tax and Fee Administration under Articles 2 or 3 of this chapt…

Rev. & Tax. Code § 38451.5 Section 38451.5

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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 Section 6591.5, interest shall be computed at the modified adjusted daily rate from …

Rev. & Tax. Code § 38452 Section 38452

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(a) If the department finds that a person’s failure to make a timely 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 be reliev…

Rev. & Tax. Code § 38453 Section 38453

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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 38405, 3842…

Rev. & Tax. Code § 38454 Section 38454

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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 § 38454.5 Section 38454.5

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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 § 38455 Section 38455

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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 § 60180 Section 60180

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The board may revoke the license of any person who refuses or neglects to comply with any provision of this part or any rule or regulation of the board prescribed and adopted under this part. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1,…

Rev. & Tax. Code § 60181 Section 60181

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The board may revoke any of the following licenses: (a) Any supplier’s license held by a person who does not engage in, or who discontinues, the removal, entry, or sale of diesel fuel, producing of blended diesel fuel, owning or holding inventory position of diesel fuel, or ownin…

Rev. & Tax. Code § 60182 Section 60182

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Prior to revoking any license, the board shall notify the licensee to show cause, within 10 days after the notice is given, why his or her license should not be revoked. The notice shall be given in the manner prescribed in Section 60311 for giving notice of a deficiency determin…

Rev. & Tax. Code § 60183 Section 60183

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The board may cancel any license issued under this part immediately upon surrender thereof, but before revoking a license, the board shall allow the person an opportunity to show cause as provided in Section 60182. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, …

Rev. & Tax. Code § 60184 Section 60184

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Upon revocation or cancellation of the license of the person or his or her cessation of business, all diesel fuel remaining in his or her possession or ownership shall be deemed removed, entered, sold, delivered, or used and subject to jeopardy determination as provided in Sectio…

Rev. & Tax. Code § 60185 Section 60185

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Subsequent to the revocation of the license of a person, the board shall reinstate the permit when the person pays the amount of tax determined, together with interest and penalties, fully complies with this part, and pays a fee of fifty dollars ($50) to the board for reinstateme…

Rev. & Tax. Code § 60186 Section 60186

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It is unlawful for any person to operate in this state after a license has been revoked. (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 § 6591 Section 6591

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(a) Any person who fails to pay any tax to the state or any amount of tax required to be collected and paid to the state, except amounts of determinations made by the board under Article 2 (commencing with Section 6481) or Article 3 (commencing with Section 6511) of this chapter,…

Rev. & Tax. Code § 6591.3 Section 6591.3

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(a) An accuracy-related penalty shall be imposed under this part if a person fails to accurately disclose information in the information return required by Section 6452.05 such that the information return is substantially inconsistent with the return required under Section 6452, …

Rev. & Tax. Code § 6591.5 Section 6591.5

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(a) (1) For interest required to be paid to the state upon underpayments of tax to the state, “ modified adjusted rate per annum” means the adjusted annual rate established pursuant to subdivision (c), plus three percentage points. (2) For interest required to be paid by the stat…

Rev. & Tax. Code § 6591.6 Section 6591.6

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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 § 6592 Section 6592

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(a) (1) If the department finds that a person’s failure to make a timely 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 shall be …

Rev. & Tax. Code § 6592.5 Section 6592.5

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Any person who is granted relief from the penalty imposed by Section 6476 or 6477 shall pay, in addition to any prepayment, interest at the “modified adjusted rate per month, or fraction thereof” established pursuant to subdivision (b) of Section 6591.5, from the date on which th…

Rev. & Tax. Code § 6593 Section 6593

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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 6459, 6480.…

Rev. & Tax. Code § 6593.5 Section 6593.5

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(a) The department, in its discretion, may relieve all or any part of the interest imposed on a person by this part under the following circumstances: (1) Where the failure to pay tax is due in whole or in part to an unreasonable error or delay by an employee of the department ac…

Rev. & Tax. Code § 6594 Section 6594

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Notwithstanding any other provision of this part, no interest or penalties shall be assessed against any person for failure to make payments of any taxes on leases of personal property to the United States government while the board is enjoined from collecting such taxes by order…

Rev. & Tax. Code § 6596 Section 6596

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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 Sections 6051 and 6201 and any penalty or interest added thereto. (b) …

Rev. & Tax. Code § 6597 Section 6597

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(a) (1) Any person who knowingly collects sales tax reimbursement, as defined in Section 1656.1 of the Civil Code, or who knowingly collects use tax pursuant to Chapter 3 (commencing with Section 6201), and who fails to timely remit that sales tax reimbursement or use tax to the …

Rev. & Tax. Code § 7710 Section 7710

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Any supplier against whom a determination is made by the board under Article 3 (commencing with Section 7660) and Article 4 (commencing with Section 7670) may petition for a redetermination within 30 days after the date the notice thereof is given to him. If a petition for redete…

Rev. & Tax. Code § 7710.5 Section 7710.5

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Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to state additional grounds at any time prior to the date on which the board issues its order or decision upon the petition …

Rev. & Tax. Code § 7711 Section 7711

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If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the supplier has so requested in his or her petition shall grant him or her an oral hearing and shall give him or her 10 days notice of the time and place of …

Rev. & Tax. Code § 7711.5 Section 7711.5

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The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the board at or before the hearing. Unless the penalty imposed by Section 7662, Section 7673, or Section 772…

Rev. & Tax. Code § 7712 Section 7712

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The order or decision of the board upon a petition for redetermination becomes final 30 days after the giving of notice thereof to the supplier as prescribed by Section 7671. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 20…

Rev. & Tax. Code § 7713 Section 7713

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All determinations made by the board under this chapter are due and payable at the time they become final. If they are not paid when due and payable, a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties, shall be added thereto. Payments …

Rev. & Tax. Code § 7714 Section 7714

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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 the underpayment…

Rev. & Tax. Code § 7715 Section 7715

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All payments received by the board from suppliers under this part shall be deposited by the board for the Controller in the State Treasury and appropriate advices of those payments shall be transmitted to the Controller by the board. (Repealed and added by Stats. 2000, Ch. 1053, …