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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 § 38512 Section 38512
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The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to the proceedings. (Added by Stats. 1976, Ch. 176.)
Rev. & Tax. Code § 38513 Section 38513
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In the action a writ of attachment may issue, and no bond or affidavit previous to the issuing of the attachment is required. (Added by Stats. 1976, Ch. 176.)
Rev. & Tax. Code § 38514 Section 38514
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In the action a certificate by the board showing the delinquency shall be prima facie evidence of the determination of the tax or the amount of tax, of the delinquency of the amounts set forth, and of the compliance by the board with all the provisions of this part in relation to…
Rev. & Tax. Code § 38515 Section 38515
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In any action brought under this part process may be served according to the Code of Civil Procedure and the Civil Code of this state or may be served upon any agent or clerk in this state employed by any timber owner place of business maintained by the timber owner in this state…

Showing 251–300 of 731

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Rev. & Tax. Code § 40151 Section 40151

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If any person is delinquent in the payment of the amount required to be paid by him or in the event a determination has been made against him which remains unpaid, the board may, not later than five years after the payment became delinquent, give notice thereof personally or by f…

Rev. & Tax. Code § 40152 Section 40152

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After receiving the notice the person 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 dispo…

Rev. & Tax. Code § 40153 Section 40153

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All persons so notified shall forthwith after receipt of the notice advise the board of all such 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 § 40154 Section 40154

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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 hereunder, to the extent of the value of the property or the amount of the debts thus transferred or paid he shall …

Rev. & Tax. Code § 40155 Section 40155

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(a) 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 payments, credits other than payments, or other personal pr…

Rev. & Tax. Code § 40156 Section 40156

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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 § 41120 Section 41120

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If any person is delinquent in the payment of the amount required to be paid by that person or if a determination has been made against that person that remains unpaid, the department may, not later than five years after the payment became delinquent, give notice thereof personal…

Rev. & Tax. Code § 41121 Section 41121

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After receiving the notice the person 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 department consents to a transfer or …

Rev. & Tax. Code § 41122 Section 41122

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

Rev. & Tax. Code § 41123 Section 41123

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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 hereunder, to the extent of the value of the property or the amount of the debts thus transferred or paid he shall …

Rev. & Tax. Code § 41123.5 Section 41123.5

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(a) The department may, by notice of levy, served personally, by first-class mail, or by electronic transmission or other electronic technology, require all persons, other than a service supplier, having in their possession, or under their control, any payments, credits other tha…

Rev. & Tax. Code § 41123.6 Section 41123.6

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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 department determines upon receiving information from any person liable for any amount under this part that the person’s employer withheld earn…

Rev. & Tax. Code § 43511 Section 43511

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The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part. (Added by Stats. 1992, Ch. 438, Sec. 12. Effective January 1, 1993.)

Rev. & Tax. Code § 43512 Section 43512

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(a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayer…

Rev. & Tax. Code § 43513 Section 43513

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(a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers newly registered with the board. (2) Board audit and compliance staff. (b) The education and information program shall includ…

Rev. & Tax. Code § 43514 Section 43514

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The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Hazardous Substances Tax Law which may further improve voluntary compliance and the relationship betwee…

Rev. & Tax. Code § 43515 Section 43515

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The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedure, remedies, and the rights and obligations of the board and taxpayers. As appropriate, statements shall be provided to taxpayers with the initial notic…

Rev. & Tax. Code § 43516 Section 43516

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(a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or employees. (2) To impose or suggest production quotas or goals, other than quotas or goals with respect to accounts recei…

Rev. & Tax. Code § 43517 Section 43517

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The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with taxpayers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate. (Add…

Rev. & Tax. Code § 43518 Section 43518

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The board shall, in cooperation with the Toxic Substances Control Department of the California EPA, the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve petitions for redetermination and claims for re…

Rev. & Tax. Code § 43519 Section 43519

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Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following: (a) Any conference shall be held at a reasonable time at a board office that is co…

Rev. & Tax. Code § 43520 Section 43520

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(a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met: (1) The taxpayer files a claim for the fees and expenses with the board within one year of the date the decision …

Rev. & Tax. Code § 43521 Section 43521

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(a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for nontax administration related purposes. (b) Any person violating subdi…

Rev. & Tax. Code § 43522 Section 43522

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(a) It is the intent of the Legislature that the California Department of Tax and Fee Administration, its staff, and the Attorney General pursue settlements as authorized under this section with respect to civil tax matters in dispute, which arise under Section 105190 or 105310 o…

Rev. & Tax. Code § 43522.5 Section 43522.5

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(a) (1) Beginning on January 1, 2007, the executive director and chief counsel of the board, or their delegates, may compromise any final tax liability where the reduction of tax is seven thousand five hundred dollars ($7,500) or less. (2) Except as provided in paragraph (3), the…

Rev. & Tax. Code § 43523 Section 43523

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(a) The California Department of Tax and Fee Administration shall release any levy or notice to withhold issued pursuant to this part on any property in the event that the expense of the sale process exceeds the liability for which the levy is made. (b) (1) (A) The Taxpayers’ Rig…

Rev. & Tax. Code § 43523.5 Section 43523.5

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(a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the taxpayer if the board determines any one of the following: (1) The levy …

Rev. & Tax. Code § 43524 Section 43524

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Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure shall be adjusted for purposes of enforcing the collection of debts under this part to reflect changes in the California Consumer Price Index w…

Rev. & Tax. Code § 43525 Section 43525

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(a) A taxpayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the taxpayer as the direct result of an erroneous levy or notice to withhold, erroneous processing action, or erroneous collection a…

Rev. & Tax. Code § 43526 Section 43526

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(a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220) of Division 7 of Title 1 of the Government Code, the California Department of Tax and Fee Administration shall mail to the…

Rev. & Tax. Code § 43527 Section 43527

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(a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an action for damages against the State of California in superior court. (b) In any action brought under subdivision (a), upon f…

Rev. & Tax. Code § 45856 Section 45856

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The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part. (Added by Stats. 1992, Ch. 438, Sec. 14. Effective January 1, 1993.)

Rev. & Tax. Code § 45857 Section 45857

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(a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution of fee payer complaints and problems, including any fee payer complaints regarding unsatisfactory treatment of fee pa…

Rev. & Tax. Code § 45858 Section 45858

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(a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Fee payers newly registered with the board. (2) Board audit and compliance staff. (b) The education and information program shall inclu…

Rev. & Tax. Code § 45859 Section 45859

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The board shall conduct an annual hearing before the full board where industry representatives and individual fee payers are allowed to present their proposals on changes to the Integrated Waste Management Fee Law which may further improve voluntary compliance and the relationshi…

Rev. & Tax. Code § 45860 Section 45860

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The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the board and fee payers. As appropriate, statements shall be provided to fee payers with the initial no…

Rev. & Tax. Code § 45861 Section 45861

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(a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or employees. (2) To impose or suggest production quotas or goals, other than quotas or goals with respect to accounts recei…

Rev. & Tax. Code § 45862 Section 45862

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The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with fee payers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate. (Am…

Rev. & Tax. Code § 45863 Section 45863

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The board shall, in cooperation with the Department of Resources Recycling and Recovery, the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve petitions for redetermination and claims for refunds. The …

Rev. & Tax. Code § 45864 Section 45864

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Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following: (a) Any conference shall be held at a reasonable time at a board office that is co…

Rev. & Tax. Code § 45865 Section 45865

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(a) Every fee payer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met: (1) The fee payer files a claim for the fee and expenses with the board within one year of the date the decision…

Rev. & Tax. Code § 45866 Section 45866

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(a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for nontax administration related purposes. (b) Any person violating subdi…

Rev. & Tax. Code § 45867 Section 45867

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(a) It is the intent of the Legislature that the department, its staff, and the Attorney General pursue settlements as authorized under this section with respect to fee matters in dispute that are the subject of protests, appeals, or refund claims, consistent with a reasonable ev…

Rev. & Tax. Code § 45867.5 Section 45867.5

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(a) (1) Beginning on January 1, 2007, the executive director and chief counsel of the board, or their delegates, may compromise any final fee liability where the reduction of fees is seven thousand five hundred dollars ($7,500) or less. (2) Except as provided in paragraph (3), th…

Rev. & Tax. Code § 45868 Section 45868

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(a) The California Department of Tax and Fee Administration shall release any levy or notice to withhold issued pursuant to this part on any property in the event that the expense of the sale process exceeds the liability for which the levy is made. (b) (1) (A) The Taxpayers’ Rig…

Rev. & Tax. Code § 45868.5 Section 45868.5

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(a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the taxpayer if the board determines any one of the following: (1) The levy …