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

649 sections·Filtered byTitle RTC✕Ch 7✕

Rev. & Tax. Code § 41133.1 Section 41133.1
0.7K chars
A service supplier’s or seller’s account is eligible for the managed audit program only if the service supplier or seller meets all of the following criteria: (a) The service supplier’s or seller’s business involves few or no statutory exemptions. (b) The service supplier’s or se…
Rev. & Tax. Code § 41133.2 Section 41133.2
1.4K chars
(a) If the department selects a service supplier’s or seller’s account for a managed audit, all of the following apply: (1) The department shall identify all of the following: (A) The audit period covered by the managed audit. (B) The types of transactions covered by the managed …
Rev. & Tax. Code § 41133.3 Section 41133.3
0.2K chars
This article does not limit the department’s authority to inspect and audit all records and returns of a service supplier or seller under Section 41130. (Amended by Stats. 2021, Ch. 432, Sec. 133. (SB 824) Effective January 1, 2022.)
Rev. & Tax. Code § 41133.4 Section 41133.4
0.6K chars

Showing 151–200 of 649

Page 4 of 13

← Previous Next →

Upon completion of the managed audit and verification by the department, 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 with…

Rev. & Tax. Code § 60401 Section 60401

1.7K chars

The board, whenever it deems it necessary to ensure compliance with this part or any rule or regulation adopted under this part, may require any person to deposit with it any security as it may determine appropriate. The amount of the security shall be fixed by the board but shal…

Rev. & Tax. Code § 60402 Section 60402

1.0K chars

If any person is delinquent in the payment of any obligation imposed under this part, or in the event a determination has been made against a person that remains unpaid, the board may, not later than three years after the payment becomes delinquent, or within 10 years after the l…

Rev. & Tax. Code § 60403 Section 60403

0.5K chars

After receiving the notice, the persons so notified shall not 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 disposi…

Rev. & Tax. Code § 60404 Section 60404

1.0K chars

All persons so notified shall forthwith after receipt of the notice advise the board 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 a ba…

Rev. & Tax. Code § 60405 Section 60405

0.7K chars

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

Rev. & Tax. Code § 60406 Section 60406

0.5K chars

If, at the time a person ceases to operate under this part, the board holds a security pursuant to Section 60401 in the form of cash, or insured deposits in banks or savings and loan institutions, the security when applied to the account of the taxpayer shall be deemed to be a pa…

Rev. & Tax. Code § 60407 Section 60407

3.0K chars

(a) Subject to the limitations in subdivisions (b) and (c), 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 paym…

Rev. & Tax. Code § 60408 Section 60408

2.5K chars

(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 receiving information from a supplier or other person liable for any amount under this part that the person’s employer withhel…

Rev. & Tax. Code § 6901 Section 6901

1.7K chars

(a) 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 and shall certify the amount collected in exce…

Rev. & Tax. Code § 6901.5 Section 6901.5

1.0K chars

When an amount represented by a person to a customer as constituting reimbursement for taxes due under this part is computed upon an amount that is not taxable or is in excess of the taxable amount and is actually paid by the customer to the person, the amount so paid shall be re…

Rev. & Tax. Code § 6902 Section 6902

1.9K chars

(a) (1) For persons required to file returns on other than an annual basis, 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 ma…

Rev. & Tax. Code § 6902.1 Section 6902.1

0.7K chars

(a) Upon receipt of proof to its satisfaction that, in connection with the sale, through a dealer and not on the dealer’s own account, of a used mobilehome on which the registration was transferred during the period from January 1, 1977 to January 1, 1980, and on which use tax ha…

Rev. & Tax. Code § 6902.10 Section 6902.10

7.9K chars

(a) Unless the context otherwise requires, the definitions set forth in Sections 17053.71 and 23628 govern the construction of this section. (b) A qualified small business employer shall submit an application to the department in a form and manner prescribed by the department for…

Rev. & Tax. Code § 6902.2 Section 6902.2

3.6K chars

(a) (1) In lieu of claiming the credit allowed by Section 17053.49 or 23649, a person who has paid sales tax reimbursement to a retailer or use tax on a purchase or purchases of property for which a credit may be allowed pursuant to those sections, may file a claim for refund equ…

Rev. & Tax. Code § 6902.3 Section 6902.3

0.4K chars

Notwithstanding Section 6902, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use of liens, or by other enforcement procedures, shall be approved if a claim for refund is filed within three years of the date of over…

Rev. & Tax. Code § 6902.4 Section 6902.4

1.3K chars

(a) The limitation period specified in Section 6902 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 af…

Rev. & Tax. Code § 6902.5 Section 6902.5

12.3K chars

(a) For the purposes of this section: (1) “Qualified taxpayer” means a person who is a qualified taxpayer within the meaning of paragraph (17) of subdivision (b) of Section 17053.85, 17053.95, 23685, or 23695, paragraph (19) of subdivision (b) of Section 17053.98 or 23698, or par…

Rev. & Tax. Code § 6902.6 Section 6902.6

0.8K chars

(a) A claim for refund that is otherwise valid under Sections 6902 and 6904 that is made in the case in which the amount of tax determined has not been paid in full shall be deemed to be a timely filed claim for refund with respect to all subsequent payments applied to that deter…

Rev. & Tax. Code § 6902.7 Section 6902.7

4.2K chars

(a) For purposes of this section: (1) “Qualified small business employer” means a person that is a qualified small business employer within the meaning of paragraph (3) of subdivision (b) of Section 17053.72 or paragraph (3) of subdivision (b) of Section 23627. (2) “Credit amount…

Rev. & Tax. Code § 6902.8 Section 6902.8

4.5K chars

(a) Unless the context otherwise requires, the definitions set forth in Sections 17053.72 and 23627 govern the construction of this section. (b) A qualified small business employer shall submit an application to the department in a form and manner prescribed by the department for…

Rev. & Tax. Code § 6902.9 Section 6902.9

5.2K chars

(a) For purposes of this section: (1) “Converted entity” means a qualified small business employer that changed its business form to a different entity type and continues its operation. (2) “Credit amount” means an amount equal to the credit amount that would otherwise be allowed…

Rev. & Tax. Code § 6903 Section 6903

0.7K chars

(a) No credit or refund of any amount paid pursuant to Chapter 3 (commencing with Section 6201) shall be allowed to any person on the ground that the storage, use, or other consumption of the property is exempted under Section 6401 unless the person establishes to the satisfactio…

Rev. & Tax. Code § 6904 Section 6904

0.5K chars

(a) Every claim shall be in writing and shall state the specific grounds upon which the claim is founded. (b) A claim filed for or on behalf of a class of taxpayers shall do all of the following: (1) Be accompanied by written authorization from each taxpayer sought to be included…

Rev. & Tax. Code § 6905 Section 6905

0.2K chars

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. 1941, Ch. 36.)

Rev. & Tax. Code § 6906 Section 6906

0.2K chars

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. 1941, Ch. 36.)

Rev. & Tax. Code § 6907 Section 6907

1.0K chars

Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section 6591.5, from the first day of the calendar month following the month during which the overpayment was made. In addition, a refund or credit sha…

Rev. & Tax. Code § 6908 Section 6908

0.5K chars

(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 § 6909 Section 6909

2.3K chars

(a) The Controller shall transfer the amount of six hundred sixty-five million two hundred sixty-one thousand dollars ($665,261,000) from the General Fund to the Smog Impact Fee Refund Account, which is hereby created in the Special Deposit Fund. (b) Notwithstanding Section 13340…

Rev. & Tax. Code § 8101 Section 8101

3.5K chars

The following persons who have paid a tax for motor vehicle fuel, either directly or to the vendor from whom it was purchased, or indirectly by the adding of the amount of the tax to the price of the fuel, shall, except as otherwise provided in this part, be reimbursed and repaid…

Rev. & Tax. Code § 8101.1 Section 8101.1

0.5K chars

For the purposes of subdivision (a) of Section 8101, the tax shall be refunded to any person with respect to fuel used in the operation of a motor vehicle on any highway which is under the jurisdiction of the United States Department of Agriculture and with respect to the use of …

Rev. & Tax. Code § 8101.5 Section 8101.5

0.2K chars

No refund of any tax shall be granted on motor vehicle fuel used in propelling an aircraft in this state. (Repealed and added by Stats. 1989, Ch. 1027, Sec. 8. Effective September 29, 1989. Operative January 1, 1990, by Sec. 9 of Ch. 1027.)

Rev. & Tax. Code § 8101.6 Section 8101.6

3.1K chars

(a) No refund of any tax shall be granted on motor vehicle fuel used in propelling passenger carrying vehicles, except six cents ($0.06) of the tax imposed upon each gallon of motor vehicle fuel used in propelling passenger carrying vehicles used for the transportation of persons…

Rev. & Tax. Code § 8101.7 Section 8101.7

0.4K chars

No refund of any tax shall be granted which is attributable to the distribution of motor vehicle fuel for use or used in propelling a vessel in the state, except any tax which is attributable to the distribution of motor vehicle fuel for use or used in propelling a vessel operate…

Rev. & Tax. Code § 8102 Section 8102

1.9K chars

(a) The claimant of a refund shall present to the Controller a claim supported by the original invoice showing the purchase or other evidence of each purchase that is satisfactory to the Controller. The claim shall state the total amount of the fuel purchased by the claimant and …

Rev. & Tax. Code § 8103 Section 8103

0.4K chars

The Controller, upon the presentation of the properly completed claim and the invoice or other evidence of each purchase that is satisfactory to the Controller, shall cause to be paid to the claimant from the taxes collected under this part an amount equal to the taxes collected …

Rev. & Tax. Code § 8103.5 Section 8103.5

0.3K chars

Any person who wilfully makes or subscribes to a claim for refund under this article which he does not believe to be true and correct as to every material matter, shall be guilty of a felony, and upon conviction thereof shall be subject to the penalties prescribed for perjury by …

Rev. & Tax. Code § 8104 Section 8104

0.7K chars

In order to establish the validity of any claim the Controller may, upon demand, examine the books and records of the claimant for that purpose. The failure of the claimant to accede to that demand constitutes a waiver of all right to the refund claimed on account of the transact…

Rev. & Tax. Code § 8104.5 Section 8104.5

0.6K chars

If any person does not use motor vehicle fuel as provided in subdivision (a) of Section 8101 within the time required for filing an application for a refund, he may within that time file a written request with the Controller for an extension of time within which to apply for a re…

Rev. & Tax. Code § 8105 Section 8105

0.6K chars

All applications for refund provided under this article shall be filed within three years from the date of the purchase of the motor vehicle fuel or, if the tax was not invoiced at the time of the purchase of the motor vehicle fuel, the application for refund shall be filed withi…

Rev. & Tax. Code § 8106 Section 8106

0.5K chars

In lieu of the collection and refund of the tax on tax-paid motor vehicle fuel exported, removed, sold, or used by a supplier in a manner that would entitle the supplier to claim a refund under Section 8101, credit may be given the supplier upon the supplier’s tax return, and the…

Rev. & Tax. Code § 8107 Section 8107

0.1K chars

No refund shall be granted for losses in handling, transporting, or storing motor vehicle fuel. (Added by Stats. 1941, Ch. 37.)

Rev. & Tax. Code § 8108 Section 8108

0.7K chars

If any claim for refund of tax is paid more than 20 calendar days from the date upon which the claim was received by the Controller, interest shall be computed, allowed, and paid upon that refund of tax at the Pooled Money Investment Account’s Annual Yield Rate in effect on the d…

Rev. & Tax. Code § 8109 Section 8109

0.4K chars

(a) A refund filed pursuant to subdivision (b) of Section 8101 shall be paid to the claimant within 20 calendar days of the receipt of a claim for refund by the Controller. (b) Notwithstanding subdivision (a), the claim for refund shall be submitted on a properly completed form o…

Rev. & Tax. Code § 9251 Section 9251

0.3K chars

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 § 9252 Section 9252

0.2K chars

The board may employ accountants, auditors, investigators, assistants, and clerks necessary for the efficient administration of this part. (Added by Stats. 1941, Ch. 38.)

Rev. & Tax. Code § 9253 Section 9253

0.2K chars

Every user and every person dealing in, transporting, or storing fuel in this State shall keep such records, receipts, invoices, and other pertinent papers with respect thereto in such form as the board may require. (Added by Stats. 1941, Ch. 38.)