Research About Meet PRIA

Support Data Sources Privacy Policy Terms of Service Your Privacy Choiceshello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

™

Your Policy Risk Impact Agent

Research

At My Address
Federal Courts
Daily Briefings
Medicare & Social Security
Congressional Bills
Federal Register
Tariffs
Fed Decisions & The Economy
State Tracker
World Watch
U.S. Code
U.S. Constitution

Knowledge

Search Polipedia
Daily Briefings
Calculators
What is Policy Risk?
The Countdown

Company

About PRIA
Support

Get PRIA

Support Data Sources Privacy Policy Terms of Service Your Privacy Choices

hello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA is a trademark of PRIA Technologies, LLC.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

™

Your Policy Risk Impact Agent

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 § 6799 Section 6799
0.9K chars
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 § 7956 Section 7956
0.4K chars
Whenever a supplier ceases to engage in business as a supplier within the state by reason of the discontinuance, sale, or transfer of the business, the supplier shall give notice in writing thereof to the board on or before the date of the discontinuance, sale, or transfer. (Amen…
Rev. & Tax. Code § 7957 Section 7957
0.2K chars
The notice shall give the date of discontinuance or, in the event of a sale or transfer of the business, the date thereof and the name and address of the purchaser or transferee. (Added by Stats. 1941, Ch. 37.)
Rev. & Tax. Code § 7958 Section 7958
0.4K chars
All amounts under this part, not yet due and payable under other provisions hereof, become due and payable concurrently with the discontinuance, sale, or transfer. The supplier shall forthwith make a report and pay all of the amounts due and shall surrender the supplier’s license…

Showing 601–650 of 731

Page 13 of 15

← Previous Next →

Rev. & Tax. Code § 7959 Section 7959

0.3K chars

Unless notice is given as provided by Section 7956, the purchaser or transferee becomes liable for all taxes and penalties under this part accrued against the vendor or transferor to the date of the sale or transfer, but only to the extent of the value of the property and busines…

Rev. & Tax. Code § 38561 Section 38561

0.4K chars

If any person liable for any amount under this part sells out his or her business or quits the business, the person’s successors or assigns shall withhold sufficient of the purchase price to cover the amount until the former owner produces a receipt from the board showing that it…

Rev. & Tax. Code § 38562 Section 38562

1.2K chars

If the purchaser of a business fails to withhold from the purchase price as required, the purchaser becomes personally liable for the payment of the amount required to be withheld by him or her to the extent of the purchase price, valued in money. Within 60 days after receiving a…

Rev. & Tax. Code § 38563 Section 38563

0.4K chars

The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the date of this certificate, or after the payment of the amounts is secured to the satisfaction of the board. This security is not subject to the limit…

Rev. & Tax. Code § 38564 Section 38564

0.8K chars

The obligation of the successor shall be enforced by serving a notice of successor liability on the person. The notice shall be served in the manner prescribed for service of a notice of a deficiency determination, not later than three years after the date the board is notified o…

Rev. & Tax. Code § 38565 Section 38565

0.4K chars

If at the time a business is discontinued the board holds security pursuant to Section 38501 in the form of cash, government bonds, or insured deposits in banks or savings and loan institutions, this security when applied to the account of the taxpayer shall be deemed to be a pay…

Rev. & Tax. Code § 6811 Section 6811

0.4K chars

If any person liable for any amount under this part sells out his business or stock of goods or quits the business, his successors or assigns shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the board showing that…

Rev. & Tax. Code § 6812 Section 6812

1.3K chars

(a) If the purchaser of a business or stock of goods fails to withhold from the purchase price as required, he or she becomes personally liable for the payment of the amount required to be withheld by him or her to the extent of the purchase price, valued in money. (b) (1) Within…

Rev. & Tax. Code § 6813 Section 6813

0.3K chars

The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the date of the certificate, or after the payment of the amounts is secured to the satisfaction of the board. Such security is not subject to the limita…

Rev. & Tax. Code § 6814 Section 6814

1.5K chars

(a) The obligation of the successor shall be enforced by serving a notice of successor liability on the person. The notice shall be served in the manner prescribed for service of a notice of a deficiency determination, not later than three years after the date the board is notifi…

Rev. & Tax. Code § 6815 Section 6815

0.4K chars

If at the time a business is discontinued the board holds security pursuant to Section 6701 in the form of cash, government bonds, or insured deposits in banks or savings and loan institutions, such security when applied to the account of the taxpayer shall be deemed to be a paym…

Rev. & Tax. Code § 7982 Section 7982

0.3K chars

The remedies of the State provided for in this chapter are cumulative, and no action taken by the Controller or the Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for which provision is made in this part. (Added by …

Rev. & Tax. Code § 7983 Section 7983

0.4K chars

The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a permit, license, or registration number under this part, the applicant furnishes to the board a written partnership agreeme…

Rev. & Tax. Code § 38571 Section 38571

0.2K chars

The board shall report to the Controller the amount of collections under this part, and the Controller shall keep a record thereof. (Added by renumbering Section 38561 by Stats. 1985, Ch. 186, Sec. 17.)

Rev. & Tax. Code § 38572 Section 38572

0.3K chars

The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or Attorney General constitutes an election by the state to pursue any remedy to the exclusion of any other remedy for which provision is made in this part. (Added by renumberi…

Rev. & Tax. Code § 38573 Section 38573

0.2K chars

In all proceedings under this chapter the board may act on behalf of the people of the State of California. (Added by renumbering Section 38563 by Stats. 1985, Ch. 186, Sec. 19.)

Rev. & Tax. Code § 38574 Section 38574

1.3K chars

(a) Upon termination, dissolution, or abandonment of a corporate business, any officer or other person having control or supervision of, or who is charged with the responsibility for the filing of returns or the payment of tax, or who is under a duty to act for the corporation in…

Rev. & Tax. Code § 38575 Section 38575

1.0K chars

(a) For the purpose of collecting taxes, interest, additions to tax, and penalties, the board may enter into agreements with one or more private persons, companies, associations, or corporations providing debt collection services outside this state with respect to the collection …

Rev. & Tax. Code § 38576 Section 38576

0.4K chars

The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of registration, the timber owner furnishes the board a written partnership agreement that provides that all business assets shall be held in the name of the p…

Rev. & Tax. Code § 38577 Section 38577

2.0K chars

(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 § 38578 Section 38578

1.6K chars

(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 § 6826 Section 6826

0.2K chars

The board shall report to the Controller the amount of collections under this part, and he shall keep a record thereof. (Added by Stats. 1941, Ch. 36.)

Rev. & Tax. Code § 6827 Section 6827

0.3K chars

The remedies of the State provided for in this chapter are cumulative, and no action taken by the board or Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for which provision is made in this part. (Added by Stats. 19…

Rev. & Tax. Code § 6828 Section 6828

0.1K chars

In all proceedings under this chapter the board may act on behalf of the people of the State of California. (Added by Stats. 1941, Ch. 36.)

Rev. & Tax. Code § 6829 Section 6829

3.7K chars

(a) Upon the termination, dissolution, or abandonment of the business of a corporation, partnership, limited partnership, limited liability partnership, or limited liability company, any officer, member, manager, partner, or other person having control or supervision of, or who i…

Rev. & Tax. Code § 6829.5 Section 6829.5

1.4K chars

(a) Any officer, manager, partner, beneficial owner, or member of a shell company, as that term is defined in Section 6248, shall, notwithstanding any provision in the Corporations Code, be personally liable for any unpaid taxes, and any interest and penalties on those taxes, due…

Rev. & Tax. Code § 6830 Section 6830

1.2K chars

(a) For the purpose of identifying persons or businesses who may owe taxes or other amounts, or for the purpose of collecting taxes, interest, additions to tax, and penalties, the board may enter into agreement with one or more private persons, companies, associations, or corpora…

Rev. & Tax. Code § 6831 Section 6831

0.4K chars

The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for a seller’s permit, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held…

Rev. & Tax. Code § 6832 Section 6832

1.7K chars

(a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together with interest thereon and any applicable penalties, in installments over an agreed period. With mutual consent, the board and the taxp…

Rev. & Tax. Code § 6832.5 Section 6832.5

0.4K chars

On or before July 1, 2000, the board shall provide each taxpayer who has an installment payment agreement in effect under Section 6832 with an annual statement setting forth the initial balance at the beginning of the year, the payments made during the year, and the remaining bal…

Rev. & Tax. Code § 6832.6 Section 6832.6

0.6K chars

In the case of liability for use tax arising from the board’s auxiliary collection provisions pursuant to Article 3 (commencing with Section 6291) of Chapter 3.5, or use tax liability arising from purchases described in Section 6405, the board shall provide notice to purchasers i…

Rev. & Tax. Code § 6833 Section 6833

2.0K chars

(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 § 6834 Section 6834

1.6K chars

(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 § 6835 Section 6835

1.2K chars

(a) The board may enter into an agreement with the Internal Revenue Service or any other state imposing a sales and use tax, or a similar tax, for the purpose of collecting delinquent tax debts with respect to amounts assessed or imposed under this part, provided the agreements d…

Rev. & Tax. Code § 6850 Section 6850

1.9K chars

(a) The board may enter into an agreement to collect any delinquent tax debt due to the Internal Revenue Service or any other state imposing a sales and use tax, or similar tax, if, pursuant to Section 6835, the Internal Revenue Service or such a state has entered into an agreeme…

Rev. & Tax. Code § 32260 Section 32260

3.2K chars

(a) Any person whose estimated tax liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant to methods of calculation prescribed by the board, shall remit amounts due by an electronic funds transfer under procedur…

Rev. & Tax. Code § 32261 Section 32261

0.7K chars

If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and in t…

Rev. & Tax. Code § 32262 Section 32262

2.3K chars

(a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape, so as to order, instruct, or autho…

Rev. & Tax. Code § 32263 Section 32263

0.7K chars

(a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and authenticated pursuant to any method or form the board may prescribe. (b) Notwithstanding any other law, any return, declaration, …

Rev. & Tax. Code § 60250 Section 60250

3.2K chars

(a) Any person whose estimated tax liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant to methods of calculation prescribed by the board, shall remit amounts due by an electronic funds transfer under procedur…

Rev. & Tax. Code § 60251 Section 60251

0.7K chars

If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and in t…

Rev. & Tax. Code § 60252 Section 60252

2.3K chars

(a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape, so as to order, instruct, or autho…

Rev. & Tax. Code § 60253 Section 60253

1.3K chars

(a) Any return, report, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and authenticated pursuant to any method or form the board may prescribe. (b) Notwithstanding any other law, any return, decla…

Rev. & Tax. Code § 7861 Section 7861

0.3K chars

The Controller may request the Attorney General to bring suit for the recovery of any unpaid tax, interest, penalties, and costs. (Amended by Stats. 2000, Ch. 1053, Sec. 15. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

Rev. & Tax. Code § 7862 Section 7862

0.3K chars

The Attorney General shall bring suit for any amount due and costs on the written request of the Controller and in the name of the people of the State of California in a court of competent jurisdiction in the County of Sacramento. (Added by Stats. 1959, Ch. 508.)

Rev. & Tax. Code § 7863 Section 7863

0.3K chars

Payment of an amount to the board for and on account of the tax and the acceptance thereof does not bar an action by the state to recover any additional amount which is actually due. (Amended by Stats. 2000, Ch. 1053, Sec. 16. Effective January 1, 2001. Operative January 1, 2002,…