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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 § 60353 Section 60353
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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 60303, 60313, or 60361 applies to …
Rev. & Tax. Code § 60354 Section 60354
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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 person as prescribed by Section 60173. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 …
Rev. & Tax. Code § 60355 Section 60355
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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. Payment s…
Rev. & Tax. Code § 60356 Section 60356
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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 underpaymen…

Rev. & Tax. Code § 6776 Section 6776

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At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or within 10 years after the last recording of an abstract under Section 6738 or the last recording or filing of a notice of state tax lien under Section 7171 of…

Rev. & Tax. Code § 6777 Section 6777

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The board may pay or advance to the sheriff, marshal, or the Department of the California Highway Patrol, the same fees, commissions, and expenses for services as are provided by law for similar services rendered pursuant to a writ of execution. The board, and not the court, shal…

Rev. & Tax. Code § 6778 Section 6778

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The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him by virtue of the warrant or in any other manner provided in this part for the collection of the tax. (Added by Stats. 1941, Ch. 36.)

Rev. & Tax. Code § 7931 Section 7931

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Whenever the state acquires any real or personal property seized and sold for delinquent taxes of the supplier, the Controller may, with the consent of the Department of General Services, sell the property or any part thereof at private sale or at public auction. (Amended by Stat…

Rev. & Tax. Code § 7932 Section 7932

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He may advertise the sale by one publication, at least 10 days before the date set for the sale, in a newspaper of general circulation in the county in which the property to be sold is situated. If there is no newspaper of general circulation in the county, publication may be mad…

Rev. & Tax. Code § 7933 Section 7933

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The Controller or his authorized representative shall conduct the sale, and he may reject any or all bids at the sale. (Added by Stats. 1941, Ch. 37.)

Rev. & Tax. Code § 7934 Section 7934

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The Controller shall distribute the proceeds of the sale in the following order: (a) The payment of all expenses of the sale. (b) The payment of all amounts due from the supplier under this part. (c) The remainder to the General Fund of the state. (Amended by Stats. 2000, Ch. 105…

Rev. & Tax. Code § 7935 Section 7935

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At the sale the Controller shall deliver to the purchaser a bill of sale for any personal property and a deed for any real property sold. The bill of sale or deed vests title in the purchaser free from any existing lien for amounts due under this part. (Amended by Stats. 1943, Ch…

Rev. & Tax. Code § 99 Section 99

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(a) For the purposes of the computations required by this chapter: (1) In the case of a jurisdictional change, other than a city incorporation, city disincorporation, or a formation of a district as defined in Section 2215, the auditor shall adjust the allocation of property tax …

Rev. & Tax. Code § 99.01 Section 99.01

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(a) For the purposes of Section 99, in the case of a jurisdictional change that will result in a special district providing one or more services to an area where those services have not been previously provided by any local agency, the following shall apply: (1) The special distr…

Rev. & Tax. Code § 99.02 Section 99.02

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(a) For the purposes of the computations required by this chapter for the 1985–86 fiscal year and fiscal years thereafter, in the case of any transfer of property tax revenues between local agencies that is adopted and approved in conformity with subdivisions (b) and (c), the aud…

Rev. & Tax. Code § 99.03 Section 99.03

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(a) For the purposes of Section 99, in the case of a jurisdictional change that results in a qualifying city, as defined in Section 98, providing its own fire protection services in accordance with Section 25643 of the Government Code in lieu of the county providing those service…

Rev. & Tax. Code § 99.1 Section 99.1

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(a) For the purposes of the computations required by this chapter for the 1986–87 fiscal year and fiscal years thereafter, in the case of any transfer of property tax revenues between local agencies that is adopted and approved in conformity with subdivisions (b) and (c), the cou…

Rev. & Tax. Code § 99.2 Section 99.2

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No amendment made by any chapter of the Statutes of 1980, or any year thereafter, to Section 99 of the Revenue and Taxation Code shall be construed, except as expressly provided therein, to apply to a jurisdictional change initiated, pursuant to the applicable provisions of law g…

Rev. & Tax. Code § 99.3 Section 99.3

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(a) The plan for financing services that is included with a resolution of application for change of organization or reorganization filed by a local agency pursuant to Section 56653 of the Government Code for a disadvantaged, unincorporated community may include an annexation deve…

Rev. & Tax. Code § 100 Section 100

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Notwithstanding any other provision of law, commencing with the 1988–89 fiscal year, property tax assessed value attributable to unitary and operating nonunitary property, as defined in Sections 723 and 723.1, that is assessed by the State Board of Equalization shall be allocated…

Rev. & Tax. Code § 100.01 Section 100.01

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Commencing with the 1995–96 fiscal year, the aggregate assessed value of all county-assessed property rights or interests as described in Section 401.8 shall be assigned to a separate, countywide tax rate area. The tax rate to be applied to this assessed value shall be the sum of…

Rev. & Tax. Code § 100.05 Section 100.05

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Subparagraph (A) of paragraph (1) of subdivision (a) of Section 25.5 of Article XIII of the California Constitution is hereby suspended for the 2009–10 fiscal year. (Added by Stats. 2009, 4th Ex. Sess., Ch. 13, Sec. 1. Effective July 28, 2009.)

Rev. & Tax. Code § 100.06 Section 100.06

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(a) In accordance with the suspension under Section 100.05 of the Revenue and Taxation Code of subparagraph (A) of paragraph (1) of subdivision (a) of Section 25.5 of Article XIII of the California Constitution, the county auditor shall, for the 2009–10 fiscal year, do both of th…

Rev. & Tax. Code § 100.11 Section 100.11

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(a) Notwithstanding any other law, for the 2007–08 fiscal year and for each fiscal year thereafter, property tax assessed value attributable to unitary property, as defined in Section 723, of a regulated railway company that is assessed by the State Board of Equalization, shall b…

Rev. & Tax. Code § 100.2 Section 100.2

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Supplemental property tax revenues for 1985–86 and each year thereafter, generated by Sections 75 to 75.80, inclusive, shall be apportioned using the property tax apportionment factors for the current year. (Added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.)

Rev. & Tax. Code § 100.3 Section 100.3

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Notwithstanding any other provision of this chapter, in the County of Santa Cruz, the auditor shall, for the 1997–98 and future fiscal years, upon the written mutual agreement of the county and an enterprise district, deposit those property tax revenues that would otherwise be al…

Rev. & Tax. Code § 100.4 Section 100.4

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Notwithstanding any other provision of law, the allocations and apportionments made in a County of the Eighteenth Class of revenues generated by Sections 75 to 75.80, inclusive, for fiscal years to the 1999–2000 fiscal year, inclusive, are deemed to be correct. (Added by Stats. 2…

Rev. & Tax. Code § 100.6 Section 100.6

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(a) For the 1989–90 and 1990–91 fiscal years, property tax revenue shall be allocated by the Sacramento County Auditor to special districts, as defined in subdivision (b), consistent with the holding of American River Fire Protection District v. Board of Supervisors (1989), 211 C…

Rev. & Tax. Code § 100.7 Section 100.7

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Notwithstanding any other law, commencing with the 1999–2000 fiscal year, the apportionment of property tax revenues in the County of San Bernardino shall be modified as follows: (a) The auditor shall apportion an amount of property tax revenues to the Victor Valley Economic Deve…

Rev. & Tax. Code § 100.9 Section 100.9

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(a) Notwithstanding any other provision of law and except as provided in subdivision (b), for the 2003–04 fiscal year and each fiscal year thereafter, all of the following apply: (1) The property tax assessed value of an electric generation facility that is assessed by the State …

Rev. & Tax. Code § 100.95 Section 100.95

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(a) Notwithstanding any other law, for the 2007–08 fiscal year and each fiscal year thereafter, all of the following apply: (1) The property tax assessed value of qualified property that is owned by a public utility and that is assessed by the State Board of Equalization shall be…

Rev. & Tax. Code § 100.96 Section 100.96

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(a) Notwithstanding any other law, for the 2011–12 fiscal year and each fiscal year thereafter, all of the following shall apply: (1) The revenue from the property tax assessed on qualified property, which is owned by a public utility and assessed by the State Board of Equalizati…

Rev. & Tax. Code § 19441 Section 19441

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(a) The Franchise Tax Board or any person authorized in writing by the Franchise Tax Board is authorized to enter into an agreement in writing with any person (or the person or estate for whom that person acts) in respect of any tax, interest, penalty, or addition to tax levied u…

Rev. & Tax. Code § 19442 Section 19442

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

Rev. & Tax. Code § 19443 Section 19443

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(a) (1) The Executive Officer and Chief Counsel of the Franchise Tax Board, jointly, or their delegates, may compromise any final tax liability in which the reduction of tax is seven thousand five hundred dollars ($7,500) or less. (2) Except as provided in paragraph (3), the Fran…

Rev. & Tax. Code § 38551 Section 38551

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At any time within three years after any person is delinquent in the payment of any amount, the board may forthwith collect the amount in the following manner: The board shall seize any property, real or personal, of the person and sell the property, or a sufficient part of it, a…

Rev. & Tax. Code § 38552 Section 38552

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Notice of the sale and the time and place thereof shall be given to the delinquent person and to all persons who have an interest of record in the property in writing at least 20 days before the date set for the sale in the following manner: The notice shall be personally served …

Rev. & Tax. Code § 38553 Section 38553

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At the sale the board shall sell the property in accordance with law and the notice and shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests the interest or title of the person liable for the…

Rev. & Tax. Code § 38554 Section 38554

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If upon the sale the moneys received exceed the total of all amounts, including interest, penalties, and costs due the state, the board shall return the excess to the person liable for the amounts and obtain his or her receipt. If any person having an interest in or lien upon the…

Rev. & Tax. Code § 60360 Section 60360

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If any person becomes a supplier, exempt bus operator, government entity, qualified highway vehicle operator, or interstate user without first securing a license, the tax, and applicable penalties and interest, if any, become immediately due and payable on account of all diesel f…

Rev. & Tax. Code § 60361 Section 60361

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(a) The board shall forthwith ascertain as best it may the amount of the diesel fuel removed, entered, sold, delivered, or used and shall determine immediately the tax on that amount, adding to the tax a penalty of 25 percent of the amount of tax or five hundred dollars ($500), w…

Rev. & Tax. Code § 60361.5 Section 60361.5

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(a) Except in the case of a qualified highway vehicle operator, the backup tax imposed under Section 60058 and any applicable penalties and interest shall be immediately due and payable. The board shall forthwith ascertain as best it may the amount of diesel fuel sold, or deliver…

Rev. & Tax. Code § 60362 Section 60362

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The board shall forthwith collect the tax, penalty, and interest due from the unlicensed person by seizure and sale of property in the manner prescribed for the collection of a delinquent monthly tax. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operativ…

Rev. & Tax. Code § 60363 Section 60363

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At the request of the board, the Attorney General shall commence and prosecute to final determination an action at law to collect the tax, penalty, and interest, or any part thereof, determined against an unlicensed person. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective Septe…

Rev. & Tax. Code § 60364 Section 60364

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In the suit, a copy of the jeopardy determination certified by the board shall be prima facie evidence that the unlicensed person is indebted to the state in the amount of the tax, penalties, and interest computed as prescribed by Section 60339. (Added by Stats. 1994, Ch. 912, Se…

Rev. & Tax. Code § 60365 Section 60365

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The foregoing remedies of the state are cumulative. (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 § 60366 Section 60366

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No action taken pursuant to this article relieves the unlicensed person in any way from the penal provisions of this part. (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 § 6796 Section 6796

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At any time within three years after any person is delinquent in the payment of any amount, the board may forthwith collect the amount in the following manner: The board shall seize any property, real or personal, of the person and sell the property, or a sufficient part of it, a…

Rev. & Tax. Code § 6797 Section 6797

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Notice of the sale and the time and place thereof shall be given to the delinquent person and to all persons who have an interest of record in the property in writing at least 20 days before the date set for the sale in the following manner: The notice shall be personally served …

Rev. & Tax. Code § 6798 Section 6798

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At the sale the board shall sell the property in accordance with law and the notice and shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests the interest or title of the person liable for the…