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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 § 17567 Section 17567
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The amendments to Section 453B(e) of the Internal Revenue Code as enacted by Section 13512(b)(1) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), relating to the repeal of the small life insurance company deduction, shall not apply. (Added by Stats. 2025, Ch. 231, Sec. 56.…
Rev. & Tax. Code § 17570 Section 17570
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(a) Section 13233(c)(2)(C) of the Revenue Reconciliation Act of 1993 (Public Law 103-66), relating to the effective date for changes in the mark to market accounting method for securities dealers, is modified to provide that the amount taken into account under Section 481 of the …
Rev. & Tax. Code § 197 Section 197
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As used in this chapter: (a) “Eligible county” means a county which meets both of the following requirements: (1) Has been proclaimed by the Governor to be in a state of disaster as a result of the earthquake and aftershocks which occurred in California during October 1989. (2) H…
Rev. & Tax. Code § 197.1 Section 197.1
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(a) Any owner of eligible property who files on or before December 10, 1989, a claim for reassessment pursuant to Section 170 may apply to the county assessor to defer payment of the first installment of property taxes on the regular secured roll for the 1989–90 fiscal year with …

Rev. & Tax. Code § 197.2 Section 197.2

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On or before January 15, 1990, the tax collector of an eligible county shall certify to the Director of Finance the total amount of the first installment of property taxes for all eligible property on both the regular secured roll and the supplemental roll for the 1989–90 fiscal …

Rev. & Tax. Code § 197.3 Section 197.3

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If an eligible county has adopted an ordinance in accordance with Section 197.9, the tax collector shall certify to the Director of Finance on or before January 31, 1990, the total amount of supplemental roll property tax deferral claims submitted pursuant to Section 197.9 to the…

Rev. & Tax. Code § 197.4 Section 197.4

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After the tax collector of an eligible county has made the applicable certification to the Director of Finance pursuant to Section 197.2, the director shall, within 30 days and after verification, certify this amount to the Controller for allocation to the county. Upon receipt of…

Rev. & Tax. Code § 197.5 Section 197.5

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On or before December 31, 1990, each eligible county shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 197.4, less the amount of its property tax revenue lost in the 1989–9…

Rev. & Tax. Code § 197.6 Section 197.6

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On or before December 31, 1990, each eligible county which has adopted an ordinance in accordance with Section 197.9, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 197.…

Rev. & Tax. Code § 197.8 Section 197.8

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The allocation of funds to, and the repayment of funds by, counties made pursuant to this chapter shall be subject to review and audit by the Controller. (Added by Stats. 1987, 1st Ex. Sess., Ch. 6, Sec. 1. Effective November 16, 1987.)

Rev. & Tax. Code § 197.9 Section 197.9

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Each eligible county may adopt an ordinance to permit the deferral of unpaid nondelinquent 1989–90 fiscal year supplemental roll taxes on eligible property reassessed pursuant to Chapter 3.5 (commencing with Section 75) of Part 0. 5 if the owner files a claim for deferral on or b…

Rev. & Tax. Code § 198 Section 198

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The Department of Finance shall establish guidelines in carrying out this chapter. These guidelines shall include a procedure for the review of claims submitted by an eligible county to the Department of Finance. Notwithstanding Chapter 3.5 (commencing with Section 11340) of Part…

Rev. & Tax. Code § 198.1 Section 198.1

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Any eligible county may adopt an ordinance providing for the temporary postponement of the April 10, 1990, installment of taxes on property on the regular secured roll for the 1989–90 fiscal year until December 10, 1990, and, notwithstanding any other provision of this chapter, t…

Rev. & Tax. Code § 3101 Section 3101

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If any unsecured tax, interest, or penalty imposed under this part is not paid by the last day of the month succeeding the delinquency date, the official collecting taxes on the unsecured roll may file, no sooner than 10 days after the mailing of the notice required in subdivisio…

Rev. & Tax. Code § 3102 Section 3102

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The clerk of the court immediately upon the filing of the certificate shall enter a judgment for the county against the assessee in the amount of the tax, penalty, and interest set forth in the certificate. The clerk of the court may file the judgment in a looseleaf book entitled…

Rev. & Tax. Code § 3103 Section 3103

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An abstract or a copy of the judgment with respect to unsecured taxes shall be recorded, without fee, in the office of the county recorder of any county. From the time of the recording, the amount of the tax, penalty, and interest set forth constitutes a lien upon all property of…

Rev. & Tax. Code § 3104 Section 3104

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Notwithstanding any other provisions of law relating to interest authorized or allowed as a result of any judgment duly entered, the additional penalty provided for in this division shall be imposed in lieu of any such judgment interest. (Added by Stats. 1968, Ch. 911.)

Rev. & Tax. Code § 3104.5 Section 3104.5

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In addition to any penalty or fee imposed pursuant to this part, a penalty equal to the amount of any bond premium posted, or other costs incurred to enforce the judgment entered pursuant to this chapter shall be imposed. (Added by Stats. 1978, Ch. 1126.)

Rev. & Tax. Code § 3105 Section 3105

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Within 10 years from the date of the recording or within 10 years from the date of the last extension of the lien in the manner provided for in this section, the lien may be extended by recording in the office of the county recorder of the county an abstract or copy of the judgme…

Rev. & Tax. Code § 3106 Section 3106

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Execution shall issue upon the judgment upon request of the official collecting taxes on the unsecured roll in the same manner as execution may issue upon other judgments, and sales shall be held under such execution as prescribed in the Code of Civil Procedure. (Added by Stats. …

Rev. & Tax. Code § 3107 Section 3107

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(a) The judgment is satisfied and the lien removed when, but not before, the satisfaction of the judgment is recorded in the office of the county recorder. In addition to the judgment amount, and any additional penalty authorized by this part, the tax collector may collect the re…

Rev. & Tax. Code § 36042 Section 36042

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This part shall not be construed to preclude or preempt a local ordinance that imposes any additional requirements, fee, or surtax on the sale of firearms, ammunition, or firearm precursor parts. The tax imposed by this part shall be in addition to any other tax or fee imposed by…

Rev. & Tax. Code § 5451 Section 5451

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The revenue derived from any tax levied pursuant to this part shall be distributed as prescribed in this chapter. (Added by Stats. 1961, Ch. 1703.)

Rev. & Tax. Code § 5452 Section 5452

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If the aircraft are habitually based in a city and any school districts, the proceeds shall be distributed one-third to the city, one-third to the school districts, and one-third to the county. (Added by Stats. 1961, Ch. 1703.)

Rev. & Tax. Code § 5453 Section 5453

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If the aircraft are habitually based outside of a city, but in any school districts, the proceeds shall be distributed one-half to the school districts and one-half to the county. (Added by Stats. 1961, Ch. 1703.)

Rev. & Tax. Code § 5454 Section 5454

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If the aircraft are habitually based in an elementary school district and a high school district, the proceeds allotted to school districts shall be divided equally between the elementary school district and the high school district. (Added by Stats. 1961, Ch. 1703.)

Rev. & Tax. Code § 5455 Section 5455

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It is the purpose of this chapter to divide the proceeds allotted to school districts equally between districts supporting elementary schools and districts supporting high schools, excluding all other educational districts. (Added by Stats. 1961, Ch. 1703.)

Rev. & Tax. Code § 5456 Section 5456

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The details of the method of distribution shall be supplied by the county auditor and shall fairly carry out the purpose of this chapter. (Amended by Stats. 1980, Ch. 202, Sec. 3.)

Rev. & Tax. Code § 5840 Section 5840

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The board shall make such rules and regulations and prepare such forms as are necessary for the administration of, and to carry out the intent and purposes of, this part. (Added by Stats. 1980, Ch. 285, Sec. 7. Effective June 30, 1980. Operative July 1, 1980, by Sec. 23 of Ch. 28…

Rev. & Tax. Code § 5841 Section 5841

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The Department of Housing and Community Development shall furnish to the county assessor of the county in which a manufactured home is sited, on or before the last day of each calendar month, a listing of all new registrations and titles to manufactured homes sited, or to be site…

Rev. & Tax. Code § 5842 Section 5842

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The board, the Department of Motor Vehicles, the Department of Housing and Community Development and any county assessor shall exchange or otherwise provide to one another any information relevant to the regulations, titling and taxation of manufactured homes. Such information sh…