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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

731 sections·Filtered byTitle RTC✕Ch 6✕

Rev. & Tax. Code § 43505 Section 43505
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Any information regarding hazardous wastes which is available to the board shall be made available to the department. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
Rev. & Tax. Code § 43506 Section 43506
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(a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 3 (commencing with Section 43151), or any person who for compensation prepares any such return for a…
Rev. & Tax. Code § 43507 Section 43507
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(a) The board shall determine which taxpayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its auditing resources and the maximum effectiveness of the program. (b) A taxpayer is not required to participate in the ma…
Rev. & Tax. Code § 43507.1 Section 43507.1
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A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the following criteria: (a) The taxpayer’s business or activities involve few or no statutory exemptions. (b) The taxpayer’s business or activities involve a single or a small number …

Showing 101–150 of 731

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Rev. & Tax. Code § 43507.2 Section 43507.2

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(a) If the board selects a taxpayer’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit period covered by the managed audit. (B) The types of transactions or activities covered by the managed audit. (C) The s…

Rev. & Tax. Code § 43507.3 Section 43507.3

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Nothing in this article limits the board’s authority to examine the books and records of a taxpayer under Section 43502. (Added by Stats. 2014, Ch. 105, Sec. 34. (AB 2009) Effective January 1, 2015.)

Rev. & Tax. Code § 43507.4 Section 43507.4

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Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would otherwise be imposed for liabilities covered by the audit period. Payment of the liabilities and interest shall be made within th…

Rev. & Tax. Code § 43507.5 Section 43507.5

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(a) The Legislature hereby finds and declares that changes made to the imposition and administration of the disposal fee, generator fee, and transportable treatment unit fee set forth in Sections 28, 54, and 64 of Chapter 73 of the Statutes of 2021 were not intended to repeal the…

Rev. & Tax. Code § 45851 Section 45851

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The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)

Rev. & Tax. Code § 45852 Section 45852

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The board may make such examinations of the books and records of any fee payer as it may deem necessary in carrying out this part. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)

Rev. & Tax. Code § 45853 Section 45853

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The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties under this part. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)

Rev. & Tax. Code § 45854 Section 45854

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A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing or personal service in …

Rev. & Tax. Code § 45855 Section 45855

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Any information regarding solid wastes which is available to the board shall be made available to the Department of Resources Recycling and Recovery. (Amended by Stats. 2010, Ch. 654, Sec. 24. (SB 1494) Effective January 1, 2011.)

Rev. & Tax. Code § 45855.5 Section 45855.5

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(a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 3 (commencing with Section 45151), or any person who for compensation prepares any such return for a…

Rev. & Tax. Code § 45855.6 Section 45855.6

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(a) The board shall determine which feepayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its auditing resources and the maximum effectiveness of the program. (b) A feepayer is not required to participate in the ma…

Rev. & Tax. Code § 45855.6.1 Section 45855.6.1

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A feepayer’s account is eligible for the managed audit program only if the feepayer meets all of the following criteria: (a) The feepayer’s business or activities involve few or no statutory exemptions. (b) The feepayer’s business or activities involve a single or a small number …

Rev. & Tax. Code § 45855.6.2 Section 45855.6.2

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(a) If the board selects a feepayer’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit period covered by the managed audit. (B) The types of transactions or activities covered by the managed audit. (C) The s…

Rev. & Tax. Code § 45855.6.3 Section 45855.6.3

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Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 45852. (Added by Stats. 2014, Ch. 105, Sec. 39. (AB 2009) Effective January 1, 2015.)

Rev. & Tax. Code § 45855.6.4 Section 45855.6.4

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Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would otherwise be imposed for liabilities covered by the audit period. Payment of the liabilities and interest shall be made within th…

Rev. & Tax. Code § 46601 Section 46601

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The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)

Rev. & Tax. Code § 46602 Section 46602

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Every feepayer shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)

Rev. & Tax. Code § 46603 Section 46603

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The board may make such examinations of the books and records of any feepayer as it may determine to be necessary in carrying out this part. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)

Rev. & Tax. Code § 46604 Section 46604

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The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties under this part. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)

Rev. & Tax. Code § 46605 Section 46605

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A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing or personal service in …

Rev. & Tax. Code § 46606 Section 46606

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(a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 3 (commencing with Section 46151), or any person who for compensation prepares any such return for a…

Rev. & Tax. Code § 46607 Section 46607

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(a) The board shall determine which feepayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its auditing resources and the maximum effectiveness of the program. (b) A feepayer is not required to participate in the ma…

Rev. & Tax. Code § 46607.1 Section 46607.1

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A feepayer’s account is eligible for the managed audit program only if the feepayer meets all of the following criteria: (a) The feepayer’s business or activities involve few or no statutory exemptions. (b) The feepayer’s business or activities involve a single or a small number …

Rev. & Tax. Code § 46607.2 Section 46607.2

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(a) If the board selects a feepayer’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit period covered by the managed audit. (B) The types of transactions or activities covered by the managed audit. (C) The s…

Rev. & Tax. Code § 46607.3 Section 46607.3

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Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 46603. (Added by Stats. 2014, Ch. 105, Sec. 44. (AB 2009) Effective January 1, 2015.)

Rev. & Tax. Code § 46607.4 Section 46607.4

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Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would otherwise be imposed for liabilities covered by the audit period. Payment of the liabilities and interest shall be made within th…

Rev. & Tax. Code § 50152 Section 50152

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The board shall enforce this part and may adopt, and enforce rules and regulations relating to the administration and enforcement of this part. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)

Rev. & Tax. Code § 50153 Section 50153

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The board may examine the books and records of any feepayer, or the books and records of any person who is not a feepayer but operates an underground storage tank in a manner that may result in a fee liability being assessed against a feepayer, as it may determine to be necessary…

Rev. & Tax. Code § 50154 Section 50154

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The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties under this part. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)

Rev. & Tax. Code § 50155 Section 50155

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A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service is prima facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing or personal service in accord…

Rev. & Tax. Code § 50155.5 Section 50155.5

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(a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 3 (commencing with Section 50109), or any person who for compensation prepares any such return for a…

Rev. & Tax. Code § 50155.6 Section 50155.6

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(a) The board shall determine which feepayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its auditing resources and the maximum effectiveness of the program. (b) A feepayer is not required to participate in the ma…

Rev. & Tax. Code § 50155.6.1 Section 50155.6.1

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A feepayer’s account is eligible for the managed audit program only if the feepayer meets all of the following criteria: (a) The feepayer’s business or activities involve few or no statutory exemptions. (b) The feepayer’s business or activities involve a single or small number of…

Rev. & Tax. Code § 50155.6.2 Section 50155.6.2

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(a) If the board selects a feepayer’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit period covered by the managed audit. (B) The types of transactions or activities covered by the managed audit. (C) The s…

Rev. & Tax. Code § 50155.6.3 Section 50155.6.3

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Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 50153. (Added by Stats. 2014, Ch. 105, Sec. 49. (AB 2009) Effective January 1, 2015.)

Rev. & Tax. Code § 50155.6.4 Section 50155.6.4

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Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would otherwise be imposed for liabilities covered by the audit period. Payment of the liabilities and interest shall be made within th…

Rev. & Tax. Code § 55301 Section 55301

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The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)

Rev. & Tax. Code § 55302 Section 55302

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The board may make examinations of the books and records of any feepayer as it may deem necessary in carrying out this part. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)

Rev. & Tax. Code § 55303 Section 55303

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The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties under this part. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)

Rev. & Tax. Code § 55304 Section 55304

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A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing or personal service in …

Rev. & Tax. Code § 55305 Section 55305

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(a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 3 (commencing with Section 55041), or any person who for compensation prepares any such return for a…

Rev. & Tax. Code § 55306 Section 55306

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(a) The board shall determine which feepayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its auditing resources and the maximum effectiveness of the program. (b) A feepayer is not required to participate in the ma…

Rev. & Tax. Code § 55306.1 Section 55306.1

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A feepayer’s account is eligible for the managed audit program only if the feepayer meets all of the following criteria: (a) The feepayer’s business or activities involve few or no statutory exemptions. (b) The feepayer’s business or activities involve a single or a small number …

Rev. & Tax. Code § 55306.2 Section 55306.2

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(a) If the board selects a feepayer’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit period covered by the managed audit. (B) The types of transactions or activities covered by the managed audit. (C) The s…

Rev. & Tax. Code § 55306.3 Section 55306.3

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Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 55302. (Added by Stats. 2014, Ch. 105, Sec. 54. (AB 2009) Effective January 1, 2015.)

Rev. & Tax. Code § 55306.4 Section 55306.4

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Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would otherwise be imposed for liabilities covered by the audit period. Payment of the liabilities and interest shall be made within th…