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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

649 sections·Filtered byTitle RTC✕Ch 7✕

Rev. & Tax. Code § 24357.8 Section 24357.8
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(a) In the case of a qualified research contribution, the amount otherwise allowed as a deduction under Section 24357, shall be reduced by that amount of the reduction provided by Section 24357.1 which is no greater than the sum of the following: (1) One-half of the amount comput…
Rev. & Tax. Code § 24357.9 Section 24357.9
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(a) In the case of a qualified computer contribution, the amount otherwise allowed as a deduction under Section 24357 shall be reduced by that amount of the reduction provided by Section 24357.1 that is no greater than the sum of the following: (1) One-half of the amount computed…
Rev. & Tax. Code § 24358 Section 24358
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(a) In the case of a corporation, the total deductions under Section 24357 for any taxable year, other than for contributions to which subdivision (b) applies, shall not exceed 10 percent of the taxpayer’s net income computed without regard to any of the following: (1) Subdivisio…
Rev. & Tax. Code § 24359 Section 24359
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For purposes of Sections 24357 to 24359, inclusive, the term “charitable contribution” means a contribution or gift to or for the use of— (a) A state, a possession of the United States, or any political subdivision of any of the foregoing, or the United States or the District of …

Rev. & Tax. Code § 24359.1 Section 24359.1

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Notwithstanding any other provision of law, any credit or deduction allowed by Section 23606 or 24357.8 shall not be disallowed on the basis that the contribution is made for the primary or incidental purpose of benefiting the donor in any of the following ways: (a) Encouraging i…

Rev. & Tax. Code § 24360 Section 24360

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In the case of any bond, as defined in Section 24363, the following rules shall apply to the amortizable bond premium (determined under Section 24361 on the bond): (a) In the case of a bond, the amount of the amortizable bond premium for the taxable year shall be allowed as a ded…

Rev. & Tax. Code § 24361 Section 24361

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(a) For purposes of subsection (b), the amount of bond premium, in the case of the holder of any bond, shall be determined— (1) With reference to the amount of the basis (for determining loss on sale or exchange) of such bond; (2) With reference to the amount payable on maturity …

Rev. & Tax. Code § 24362 Section 24362

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(a) Sections 24360 to 24363.5, inclusive, shall apply to the bonds only if the taxpayer has elected to have these sections apply; in the case of any taxpayer, bonds the interest on which is not excludable from gross income. (b) The election authorized under this section shall be …

Rev. & Tax. Code § 24363 Section 24363

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For purposes of Sections 24360 to 24363.5, inclusive, the term “bond” means any bond, debenture, note, or certificate or other evidence of indebtedness, but does not include any such obligation which constitutes stock in trade of the taxpayer or any such obligation of a kind whic…

Rev. & Tax. Code § 24363.5 Section 24363.5

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(a) Except as provided in regulations, in the case of any taxable bond each of the following shall apply: (1) The amount of any bond premium shall be allocated among the interest payments on the bond under rules similar to the rules of subdivision (c) of Section 24361. (2) In lie…

Rev. & Tax. Code § 24364 Section 24364

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Notwithstanding Article 3 (commencing with Section 24421), all expenditures (other than expenditures for the purchase of land or depreciable property or for the acquisition of circulation through the purchase of any part of the business of another publisher of a newspaper, magazi…

Rev. & Tax. Code § 24365 Section 24365

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(a) Section 174 of the Internal Revenue Code, relating to research and experimental expenditures, shall apply, except as otherwise provided. (b) Section 174(b) of the Internal Revenue Code is modified to refer to subdivision (a) of Section 24916 in lieu of Section 1016(a)(1) of t…

Rev. & Tax. Code § 24368.1 Section 24368.1

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(a) Section 167(e) of the Internal Revenue Code, relating to certain term interests not depreciable, shall apply. (b) The provisions of Section 7622(b) of Public Law 101-239, relating to the effective date of changes in treatment of transfers of franchises, trademarks, and trade …

Rev. & Tax. Code § 24369 Section 24369

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Section 175 of the Internal Revenue Code, relating to soil and water conservation expenditures, shall apply, except as otherwise provided. (Amended by Stats. 1993, Ch. 877, Sec. 49. Effective October 6, 1993.)

Rev. & Tax. Code § 24369.4 Section 24369.4

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(a) Section 198 of the Internal Revenue Code, relating to expensing of environmental remediation costs, shall apply, except as otherwise provided. (b) Section 198(b)(2) is modified to refer to Sections 24349 to 24355, inclusive, in lieu of Section 167 of the Internal Revenue Code…

Rev. & Tax. Code § 24370 Section 24370

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There shall also be allowed as a deduction, under Chapter 2 of this part, in the case of a mutual savings bank, the entire amount of interest paid to depositors possessing no proprietary interest in the institution or in its surplus, and interest on their deposits to members poss…

Rev. & Tax. Code § 24372.3 Section 24372.3

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(a) Section 169 of the Internal Revenue Code, relating to amortization of pollution control facilities, shall apply, except as otherwise provided. (b) The deduction allowed by this section shall be available only with respect to facilities located in this state. (c) The “state ce…

Rev. & Tax. Code § 24372.5 Section 24372.5

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(a) Section 194 of the Internal Revenue Code, relating to amortization of reforestation expenditures, shall apply, except as otherwise provided. (b) The deduction allowed by this section shall be available only with respect to qualified timber property located in this state. (Rep…

Rev. & Tax. Code § 24373 Section 24373

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Section 178 of the Internal Revenue Code, relating to the amortization of cost of acquiring a lease, shall apply. (Repealed and added by Stats. 1989, Ch. 1352, Sec. 111. Effective October 2, 1989. Applicable to income years beginning on or after January 1, 1989, by Sec. 172 of Ch…

Rev. & Tax. Code § 24377 Section 24377

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(a) A taxpayer engaged in the business of farming may elect to treat as expenses which are not chargeable to capital account expenditures (otherwise chargeable to capital account) which are paid or incurred by it during the taxable year for the purchase or acquisition of fertiliz…

Rev. & Tax. Code § 24379 Section 24379

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Section 83 of the Internal Revenue Code, relating to property transferred in connection with performance of services, shall apply, except as otherwise provided. (Amended by Stats. 1993, Ch. 877, Sec. 52. Effective October 6, 1993.)

Rev. & Tax. Code § 24382 Section 24382

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(a) Section 216 of the Internal Revenue Code, relating to deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder, shall apply, except as otherwise provided. (b) Section 6282(b) of Public Law 100-647, relating to the effective…

Rev. & Tax. Code § 24383 Section 24383

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(a) Every taxpayer, at the election of the taxpayer, shall be entitled to a deduction of the cost of repairing or remodeling any building, facility or transportation vehicle owned or leased by the taxpayer at the time of such repairing or remodeling, in order to permit handicappe…

Rev. & Tax. Code § 32351 Section 32351

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The board may bring such legal actions as are necessary to collect any deficiency in the tax required to be paid, and, upon the board’s request, the Attorney General shall bring the actions. (Added by Stats. 1955, Ch. 1842.)

Rev. & Tax. Code § 32352 Section 32352

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In any suit brought to enforce the rights of the state with respect to taxes, a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the tax, of the delinquency of the amount of tax, interest, and penalty set forth therein, and of complian…

Rev. & Tax. Code § 38601 Section 38601

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If the department determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the department shall set forth that fact in the records of the department, certify the amount collected in excess of the amo…

Rev. & Tax. Code § 38602 Section 38602

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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 close of the quarterly period for which the overpayment was made, or, with respect to determinations made under Article 2, 3 or 4 of C…

Rev. & Tax. Code § 38602.5 Section 38602.5

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(a) The limitation period specified in Section 38602 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 a…

Rev. & Tax. Code § 38603 Section 38603

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Every claim shall be in writing and shall state the specific grounds upon which the claim is founded. (Added by Stats. 1976, Ch. 176.)

Rev. & Tax. Code § 38604 Section 38604

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Failure to file a claim within the time prescribed in this article constitutes a waiver of any demand against the state on account of overpayment. (Added by Stats. 1976, Ch. 176.)

Rev. & Tax. Code § 38605 Section 38605

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Within 30 days after disallowing any claim in whole or in part the board shall serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination. (Added by Stats. 1976, Ch. 176.)

Rev. & Tax. Code § 38606 Section 38606

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Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month, or fraction thereof, as defined in Section 6591.5, from the last day of the calendar month following the quarterly period for which the overpayment was made; but no refund or…

Rev. & Tax. Code § 38607 Section 38607

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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 § 40171 Section 40171

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The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive e…

Rev. & Tax. Code § 40172 Section 40172

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Every electric utility engaged in generating, purchasing, transmitting, distributing, consuming or selling electrical energy in this state shall keep such records pertaining thereto in such form as the board may prescribe by rule or regulation. (Added by Stats. 1974, Ch. 991.)

Rev. & Tax. Code § 40173 Section 40173

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Every electric utility shall keep and maintain such records of meter readings and other records as may be necessary for the accurate determination of the kilowatt-hours of electrical energy generated, purchased, consumed or sold by it in this state. (Added by Stats. 1974, Ch. 991…

Rev. & Tax. Code § 40174 Section 40174

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The board or its authorized representative may make such examination of the records, meters and equipment of any person generating, transmitting, distributing, consuming, purchasing or selling electrical energy and such other investigations as it may deem necessary in carrying ou…

Rev. & Tax. Code § 40175 Section 40175

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In addition to any other reports or returns required under this part, the board may by rule or otherwise require additional, supplemental or other reports from electric utilities, consumers, and any other person generating, purchasing, transmitting, distributing or consuming elec…

Rev. & Tax. Code § 40176 Section 40176

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(a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 4 (commencing with Section 40051), or any person who for compensation prepares any such return for a…

Rev. & Tax. Code § 40177 Section 40177

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(a) The board shall determine which electric utility’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its auditing resources and the maximum effectiveness of the program. (b) An electric utility is not required to part…

Rev. & Tax. Code § 40177.1 Section 40177.1

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An electric utility’s account is eligible for the managed audit program only if the electric utility meets all of the following criteria: (a) The electric utility’s business involves few or no statutory exemptions. (b) The electric utility’s business involves a single or small nu…

Rev. & Tax. Code § 40177.2 Section 40177.2

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(a) If the board selects an electric utility’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit period covered by the managed audit. (B) The types of transactions covered by the managed audit. (C) The specif…

Rev. & Tax. Code § 40177.3 Section 40177.3

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Nothing in the article limits the board’s authority to examine the records, meters, and equipment of an electric utility under Section 40174. (Added by Stats. 2014, Ch. 105, Sec. 24. (AB 2009) Effective January 1, 2015.)

Rev. & Tax. Code § 40177.4 Section 40177.4

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Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would otherwise be imposed for liabilities covered by the audit period. Payment of the liabilities and interest shall be made within th…

Rev. & Tax. Code § 41128 Section 41128

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The department shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. The department shall not prescribe, adopt, or enforce any rule or regulation that has the effect, dire…

Rev. & Tax. Code § 41129 Section 41129

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Every service supplier or seller in this state shall keep such records pertaining thereto in such form as the department may require. (Amended by Stats. 2019, Ch. 54, Sec. 35. (SB 96) Effective July 1, 2019.)

Rev. & Tax. Code § 41130 Section 41130

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Upon proper notification to the service supplier or seller, the department or its authorized representative shall have the right to inspect and audit all records and returns of the service supplier or seller at all reasonable times. (Amended by Stats. 2019, Ch. 54, Sec. 36. (SB 9…

Rev. & Tax. Code § 41131 Section 41131

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The department shall have full access to records of the Public Utilities Commission, and any political subdivision or public agency of this state that regulates, operates, or owns a public utility, which pertain to the furnishing of telephone communication services in this state.…

Rev. & Tax. Code § 41132 Section 41132

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(a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 4 (commencing with Section 41050), or any person who for compensation prepares any such return for a…

Rev. & Tax. Code § 41133 Section 41133

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(a) The department shall determine which service supplier’s or seller’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its auditing resources and the maximum effectiveness of the program. (b) A service supplier or sell…