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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 § 9254 Section 9254
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The board or its authorized representative may examine the books, papers, records, and equipment of any user or person dealing in, transporting, or storing fuel and may investigate the character of the disposition which the user or person makes of the fuel in order to ascertain w…
Rev. & Tax. Code § 9255 Section 9255
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It is unlawful for the board or any person having an administrative duty under this part to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any user visited or examined in the discharge of…
Rev. & Tax. Code § 9255.1 Section 9255.1
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(a) Upon request from the officials to whom is entrusted the enforcement of the motor fuel tax laws of another government, the board may furnish to those officials any information in the possession of the board that is deemed essential to the enforcement of the motor fuel tax law…
Rev. & Tax. Code § 9255.2 Section 9255.2
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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 8751), or any person who for compensation prepares any such return for an…

Rev. & Tax. Code § 9256 Section 9256

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Before registering any motor vehicle, the Department of Motor Vehicles shall ascertain from the applicant for registration whether or not the motor vehicle sought to be registered is propelled by a fuel the use of which is subject to the excise tax imposed under this part. If the…

Rev. & Tax. Code § 9257 Section 9257

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A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing or personal service in …

Rev. & Tax. Code § 9258 Section 9258

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On or after January 1, 1976, any person who equips a vehicle with a system using liquefied petroleum gas, compressed natural gas or liquid natural gas to propel the vehicle, or who transfers any vehicle so equipped shall notify the board within 10 days after so equipping or trans…

Rev. & Tax. Code § 9259 Section 9259

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(a) The board shall determine which taxpayer’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 taxpayer is not required to participate in the ma…

Rev. & Tax. Code § 9259.1 Section 9259.1

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A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the following criteria: (a) The taxpayer’s business involves few or no statutory exemptions. (b) The taxpayer’s business involves a single or a small number of clearly defined taxabil…

Rev. & Tax. Code § 9259.2 Section 9259.2

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(a) If the board selects a taxpayer’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 specific proced…

Rev. & Tax. Code § 9259.3 Section 9259.3

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Nothing in this article limits the board’s authority to examine the books, papers, records, and equipment of a taxpayer under Section 9254. (Added by Stats. 2014, Ch. 105, Sec. 9. (AB 2009) Effective January 1, 2015.)

Rev. & Tax. Code § 9259.4 Section 9259.4

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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 § 12977 Section 12977

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(a) If the board determines that any tax, interest, or penalty has been paid more than once or has been erroneously or illegally collected or computed, the board shall set forth that fact in its records of the board, certify the amount of the taxes, interest, or penalties collect…

Rev. & Tax. Code § 12978 Section 12978

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No credit or refund shall be allowed or approved after four years after April 1st of the year following the year for which the overpayment was made, or with respect to a deficiency assessment made under Article 3 (commencing with Section 12421) of Chapter 4 after six months from …

Rev. & Tax. Code § 12979 Section 12979

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Every claim for refund or credit shall be in writing and shall state the specific grounds upon which it is founded. (Amended by Stats. 1961, Ch. 740.)

Rev. & Tax. Code § 12980 Section 12980

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Failure to file a claim for refund or credit within the time prescribed in this article constitutes a waiver of any demand against the State on account of overpayment. (Amended by Stats. 1961, Ch. 740.)

Rev. & Tax. Code § 12981 Section 12981

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Within 30 days after disallowing any claim for refund or credit in whole or in part the board shall mail notice of its action to the claimant at its address as it appears in the records of the board. (Amended by Stats. 1961, Ch. 740.)

Rev. & Tax. Code § 12982 Section 12982

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If the claim for refund or credit is presented to the commissioner he shall forthwith transmit it to the board, together with a statement of any information he may have concerning the subject of the claim. (Amended by Stats. 1961, Ch. 740.)

Rev. & Tax. Code § 12983 Section 12983

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(a) Interest shall be allowed upon the amount of any overpayment of tax by an insurer pursuant to this part at the modified adjusted rate per month established pursuant to Section 6591.5, from the first day of the monthly period following the period during which the overpayment w…

Rev. & Tax. Code § 12983.1 Section 12983.1

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Interest shall be allowed upon the amount of any overpayment of tax by a surplus line broker pursuant to this part at the rate of 1 percent per calendar month or fraction thereof, from the first day of the monthly period following the period during which the overpayment was made.…

Rev. & Tax. Code § 12983.5 Section 12983.5

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If any overpayment of taxes imposed by this part is refunded or credited within 90 days after the due date of the tax for the year for which the overpayment was made, no interest shall be allowed on that overpayment. (Added by Stats. 1982, Ch. 327, Sec. 167. Effective June 30, 19…

Rev. & Tax. Code § 12984 Section 12984

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(a) If the board determines that any overpayment has been made intentionally or made not incident to a bona fide and orderly discharge of a liability reasonably assumed by the insurer or surplus line broker to be imposed by law, no interest shall be allowed on the overpayment. (b…

Rev. & Tax. Code § 13610 Section 13610

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(a) If any personal representative fails to pay any tax, interest, or penalty imposed under this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in addition thereto, shall thereupon be a perfected and…

Rev. & Tax. Code § 16910 Section 16910

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All information and records acquired by the Controller or any of his employees are confidential in nature, and, except insofar as may be necessary for the enforcement of this part or as may be permitted by this article, shall not be disclosed by any of them. Except insofar as may…

Rev. & Tax. Code § 16911 Section 16911

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The Controller may allow any local, state, or federal official charged with the administration of any tax law to examine his generation skipping transfer tax records under such rules and regulations as he may prescribe. (Added by Stats. 1977, Ch. 1079.)

Rev. & Tax. Code § 17651 Section 17651

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(a) There is hereby imposed for each taxable year on the unrelated business taxable income (as defined in Section 23732) of every trust a tax computed as provided in subdivision (e) of Section 17041. In making that computation for purposes of this section, the term “taxable incom…

Rev. & Tax. Code § 19542 Section 19542

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Except as otherwise provided in this article and as required to administer Section 19005, it is a misdemeanor for the Franchise Tax Board or any member thereof, or any deputy, agent, clerk, or other officer or employee of the state, including its political subdivisions, or a jury…

Rev. & Tax. Code § 19542.1 Section 19542.1

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(a) Except as otherwise provided by this article, it shall be unlawful for any person described in Section 19542 to willfully inspect any confidential information furnished or secured pursuant to this part, Part 10 (commencing with Section 17001), or Part 11 (commencing with Sect…

Rev. & Tax. Code § 19542.3 Section 19542.3

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Any person who willfully divulges or makes known software, as defined in paragraph (1) of subdivision (d) of Section 19504.5, to any person in violation of Section 19504.5 is punishable by imprisonment in a county jail for not more than one year, or in the state prison, at the di…

Rev. & Tax. Code § 19543 Section 19543

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(a) “Business affairs,” as used in this article means the details relative to the business activities of the entity as disclosed by the return but shall exclude extraneous matters, such as the exact corporate title, corporate number, the date of commencement of business in this s…

Rev. & Tax. Code § 19544 Section 19544

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Nothing in Section 19542, or in any other provision of law, shall be construed to require the disclosure of standards used or to be used for the selection of returns for examination, or data used or to be used for determining those standards, if the Franchise Tax Board determines…

Rev. & Tax. Code § 19545 Section 19545

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A return or return information may be disclosed in a judicial or administrative proceeding pertaining to tax administration, if any of the following apply: (a) The taxpayer is a party to the proceeding, or the proceeding arose out of, or in connection with, determining the taxpay…

Rev. & Tax. Code § 19546 Section 19546

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Upon request of a committee appointed by either the Assembly or the Senate, or both, any information may be furnished to the committee, but it is a misdemeanor for the committee or any member, clerk, or other officer or employee thereof to disclose in any manner any particulars o…

Rev. & Tax. Code § 19546.5 Section 19546.5

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Any person who otherwise has or had access to any return or return information may disclose the return or return information to a committee appointed by the Assembly or Senate, or both, or any member, clerk, or other officer or employee thereof, if the person believes the return …

Rev. & Tax. Code § 19547 Section 19547

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In a matter involving tax administration under this part, a return or return information shall be open to inspection by the Attorney General or other legal representatives of the state, if any of the following apply: (a) The taxpayer is or may be a party to the proceeding, or the…

Rev. & Tax. Code § 19547.5 Section 19547.5

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(a) (1) Notwithstanding any provision of law, the Franchise Tax Board shall make available to the Attorney General a list of retail sellers and manufacturers required to disclose efforts to eradicate slavery and human trafficking pursuant to Section 1714.43 of the Civil Code. The…

Rev. & Tax. Code § 19548 Section 19548

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(a) The Franchise Tax Board, upon request by the California Parent Locator Service, may disclose to the California Parent Locator Service, pursuant to Section 17505 or 17506 of the Family Code, any taxpayer return information that may be of assistance in locating alleged abductin…

Rev. & Tax. Code § 19548.2 Section 19548.2

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(a) Notwithstanding any other law and in accordance with Section 120962 of the Health and Safety Code, the State Department of Public Health shall disclose the name and individual taxpayer identification number (ITIN) or social security number of an applicant for, or recipient of…

Rev. & Tax. Code § 19548.3 Section 19548.3

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(a) Notwithstanding any other law, the Scholarshare Investment Board shall disclose the name and individual taxpayer identification number (ITIN) or social security number of a participant in a qualified tuition program established pursuant to Article 19 (commencing with Section …

Rev. & Tax. Code § 19548.4 Section 19548.4

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The Franchise Tax Board shall annually furnish the jury commissioner of each county with a list of resident state tax filers, as defined in Section 197 of the Code of Civil Procedure, for the purpose of expanding jury pools. (Added by Stats. 2020, Ch. 230, Sec. 3. (SB 592) Effect…

Rev. & Tax. Code § 19548.5 Section 19548.5

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(a) (1) The Franchise Tax Board may, upon request, disclose to the California Health Benefit Exchange, the State Department of Health Care Services, the Managed Risk Medical Insurance Board, and county departments and agencies, returns or return information described in paragraph…

Rev. & Tax. Code § 19548.8 Section 19548.8

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(a) (1) The Franchise Tax Board shall disclose to the California Health Benefit Exchange individual income tax return information described in paragraph (2) and other information related to the income tax return in the records of the Franchise Tax Board, through information shari…

Rev. & Tax. Code § 19548.9 Section 19548.9

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(a) (1) The Franchise Tax Board, upon receiving authorization and the information from the taxpayer pursuant to Section 18543, shall disclose to the California Health Benefit Exchange the individual income tax return information described in paragraph (2), through information sha…

Rev. & Tax. Code § 19549 Section 19549

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For purposes of this article: (a) “Return” means any tax or information return, or claim for refund required by, or provided for or permitted under, the provisions of Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part which is filed wit…

Rev. & Tax. Code § 19550 Section 19550

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(a) Pursuant to Section 817.5 of the Penal Code, the Franchise Tax Board, upon request from the Department of Justice, a court, or any California law enforcement agency and in a form and manner prescribed by the Franchise Tax Board, shall provide to the Department of Justice, the…

Rev. & Tax. Code § 19551 Section 19551

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(a) The Franchise Tax Board may permit the Commissioner of Internal Revenue of the United States, other tax officials of this state, the Multistate Tax Commission, the proper officer of any state imposing an income tax or a tax measured by income or the authorized representative …

Rev. & Tax. Code § 19551.1 Section 19551.1

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(a) (1) The Franchise Tax Board may permit the tax officials of any city, county, or city and county to enter into a reciprocal agreement with the Franchise Tax Board to obtain tax information from the Franchise Tax Board, as specified in subdivision (b). (2) For purposes of this…

Rev. & Tax. Code § 19551.2 Section 19551.2

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(a) Notwithstanding Section 19542, the Franchise Tax Board shall, upon request, when necessary for Employment Development Department (EDD) unemployment program administration, disclose to the EDD return or return information described in subdivision (b) in the records of the Fran…

Rev. & Tax. Code § 19551.3 Section 19551.3

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(a) The State Department of Social Services and the State Department of Health Care Services shall exchange data with the Franchise Tax Board upon request, including the name, date of birth, address, household or case identification number, and the individual taxpayer identificat…

Rev. & Tax. Code § 19551.4 Section 19551.4

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(a) Notwithstanding Section 19542, the Franchise Tax Board may disclose to the State Department of Social Services return or return information described in subdivision (b) through information sharing agreements or data interfaces. (b) The return and return information authorized…