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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 § 60201 Section 60201
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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 diesel fuel removed, entered, or sold by him or her within this state during each…
Rev. & Tax. Code § 60201.1 Section 60201.1
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Each person subject to the tax imposed under Section 60050.1, on or before September 30, 1995, shall prepare and file with the board, on forms prescribed by the board, a return showing the total number of gallons of undyed diesel fuel owned by the person on July 1, 1995, for whic…
Rev. & Tax. Code § 60201.2 Section 60201.2
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A supplier who sells taxable diesel fuel shall collect from the purchaser the diesel fuel tax imposed under Section 60050. At the election of the purchaser, the payment of the diesel fuel tax owed on every gallon of diesel fuel purchased from a supplier shall be remitted to the s…
Rev. & Tax. Code § 60201.3 Section 60201.3
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(a) A supplier is relieved from liability for diesel fuel tax insofar as the sales of the diesel fuel are represented by accounts which have been found worthless and charged off for income tax purposes. If the supplier has previously paid the amount of the tax, he or she may, und…

Rev. & Tax. Code § 60201.4 Section 60201.4

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On or before January 1, 2018, each person subject to the storage tax imposed under Section 60050.2 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 diesel fuel owned by the person on November 1, 201…

Rev. & Tax. Code § 60202 Section 60202

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(a) Each interstate user 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 amount of diesel fuel used during the quarterly reporting period by the interstate user in this s…

Rev. & Tax. Code § 60204 Section 60204

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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 § 60204.5 Section 60204.5

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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 § 60204.6 Section 60204.6

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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 § 60205 Section 60205

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Each exempt bus operator 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 diesel fuel used in the exempt bus operation by him or her within this…

Rev. & Tax. Code § 60205.5 Section 60205.5

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(a) Each government entity 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 dyed diesel fuel and undyed diesel fuel used in a diesel-powered hig…

Rev. & Tax. Code § 60206 Section 60206

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Each qualified highway vehicle operator 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 diesel fuel subject to the backup tax that was delivere…

Rev. & Tax. Code § 60207 Section 60207

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(a) Any person who fails to pay the amount of tax shown to be due by that person’s return on or before the last day of the month following the reporting period to which it relates, shall pay a penalty of 10 percent of the tax, together with interest on that tax at the modified ad…

Rev. & Tax. Code § 60207.5 Section 60207.5

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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 § 60208 Section 60208

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(a) Except as provided in subdivision (b), the board for good cause may extend for a period 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 provided a request therefor is filed …

Rev. & Tax. Code § 60208.5 Section 60208.5

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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 § 60209 Section 60209

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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 § 60210 Section 60210

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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 § 60210.5 Section 60210.5

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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 § 60211 Section 60211

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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 60207, 6020…

Rev. & Tax. Code § 60212 Section 60212

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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 § 6701 Section 6701

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The department, whenever it deems it necessary to ensure compliance with this part, may require any person subject thereto, to place with it any security that the department may determine. Any security in the form of cash, government bonds, or insured deposits in banks or savings…

Rev. & Tax. Code § 6702 Section 6702

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(a) If any person is delinquent in the payment of the amount required to be paid by him or her or in the event a determination has been made against him or her which remains unpaid, the board may, not later than three years after the payment became delinquent, or within 10 years …

Rev. & Tax. Code § 6703 Section 6703

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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 cred…

Rev. & Tax. Code § 6704 Section 6704

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

Rev. & Tax. Code § 7851 Section 7851

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If any supplier is delinquent in the payment of his or her tax, or in the event a determination has been made against him or her which remains unpaid, the Controller may, not later than 10 years after the payment became delinquent, or within 10 years after the last recording or f…

Rev. & Tax. Code § 7852 Section 7852

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After receiving the notice the persons so notified shall neither transfer nor make 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 Controller consents to a transfer or dis…

Rev. & Tax. Code § 7853 Section 7853

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All persons so notified shall forthwith after receipt of the notice advise the Controller 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 i…

Rev. & Tax. Code § 7854 Section 7854

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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 § 7855 Section 7855

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(a) The Controller may, by notice of levy served personally or by first-class mail, require all persons having in their possession, or under their control, any payments, credits other than payments, or personal property belonging to a supplier or other person liable for any amoun…

Rev. & Tax. Code § 9151 Section 9151

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If the department determines that any amount not required to be paid under this part has been paid by any person, the department shall set forth that fact in its records and certify the amount paid in excess of the amount legally due and the person by whom the excess was paid to …

Rev. & Tax. Code § 9151.5 Section 9151.5

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When an amount represented by a person who is a taxpayer under this part to a customer as constituting reimbursement for taxes due under this part is computed upon an amount that is not taxable or is in excess of the taxable amount and is actually paid by the customer to the pers…

Rev. & Tax. Code § 9152 Section 9152

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

Rev. & Tax. Code § 9152.1 Section 9152.1

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(a) The limitation period specified in Section 9152 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 af…

Rev. & Tax. Code § 9152.2 Section 9152.2

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Notwithstanding Section 9152, a refund of an overpayment of any tax, 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 an…

Rev. & Tax. Code § 9152.3 Section 9152.3

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(a) A claim for refund that is otherwise valid under Sections 9152 and 9153 that is made in the case in which the amount of tax 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 deter…

Rev. & Tax. Code § 9153 Section 9153

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The claim shall be in writing and shall state the specific grounds upon which it is founded. (Added by Stats. 1941, Ch. 38.)

Rev. & Tax. Code § 9155 Section 9155

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Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section 6591.5 from the first day of the calendar month following the period during which the overpayment was made. In addition, a refund or credit sha…

Rev. & Tax. Code § 9156 Section 9156

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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 § 95 Section 95

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For purposes of this chapter: (a) “Local agency” means a city, county, and special district. (b) (1) (A) “Jurisdiction” means a local agency, school district, community college district, or county superintendent of schools. (B) A jurisdiction as defined in this subdivision is a “…

Rev. & Tax. Code § 95.2 Section 95.2

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(a) (1) Notwithstanding any other provision of law, for the 1990–91 fiscal year, for the purposes of the computations required by Section 96.1 or its predecessor section, the amount of property tax presumed to have been received by the county in the prior year shall be increased …

Rev. & Tax. Code § 95.3 Section 95.3

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(a) Notwithstanding any other provision of law, for the 1990–91 fiscal year and each fiscal year thereafter, the auditor shall divide the sum of the amounts calculated with respect to each jurisdiction, Educational Revenue Augmentation Fund (ERAF), or community redevelopment agen…

Rev. & Tax. Code § 95.31 Section 95.31

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(a) (1) Notwithstanding any other provision of law, any eligible county may, upon the recommendation of the county assessor, and by resolution of the board of supervisors of that county adopted not later than December 1 of the fiscal year for which it is to first apply, elect to …

Rev. & Tax. Code § 95.35 Section 95.35

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(a) The Legislature finds and declares that there is a significant and compelling state financial interest in the maintenance of an adequately funded system of property tax administration. This financial interest derives from the fact that 53 percent of all property tax revenues …

Rev. & Tax. Code § 95.4 Section 95.4

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Amounts invoiced pursuant to subdivision (b) of Section 95.2 or its predecessor shall not include the amount of any costs incurred by the county auditor pursuant to Section 33672.5 of the Health and Safety Code. (Added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.)…

Rev. & Tax. Code § 95.5 Section 95.5

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(a) The Legislature finds and declares all of the following: (1) In recognition of the fact that over 50 percent of annual property tax revenues accrue to K–14 schools and county offices of education, and thereby help to offset the state’s General Fund obligation to those entitie…

Rev. & Tax. Code § 95.50 Section 95.50

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(a) The Legislature finds and declares that the state and local governments benefit when county assessors are able to fairly, accurately, and expeditiously assess property for property tax purposes. It is the intent of the Legislature in enacting this section to assist county ass…

Rev. & Tax. Code § 95.60 Section 95.60

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(a) It is the intent of the Legislature in enacting this section to assist county assessors in performing property assessments with technology investments. (b) For purposes of this section, the following definitions apply: (1) “Authority” means a county assessor’s joint powers au…

Rev. & Tax. Code § 12832 Section 12832

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Every person who attempts or purports to exercise any of the rights, privileges or powers of a suspended domestic insurer or attempts to transact any intrastate business in this state in behalf of a forfeited foreign insurer is guilty of a misdemeanor. Upon conviction he shall be…

Rev. & Tax. Code § 12833 Section 12833

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The county in which occurs any part of the attempted exercise of the powers or any part of the transaction of business has jurisdiction of the offense. (Added by Stats. 1941, Ch. 113.)