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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 § 60453 Section 60453
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The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him or her by virtue of the warrant or in any other manner provided in this part for the collection of the tax. (Added by Stats. 1994, Ch. 912…
Rev. & Tax. Code § 6981 Section 6981
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If any amount has been illegally determined either by the person filing the return or by the department, the department shall set forth that fact in its records, certify the amount determined to be in excess of the amount legally due and the person against whom the determination …
Rev. & Tax. Code § 8171 Section 8171
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(a) The Controller may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action brought in a court of competent jurisdiction in the County of Sacramento in the name of the people of the State of Californ…
Rev. & Tax. Code § 8172 Section 8172
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In any action brought pursuant to subdivision (a) of Section 8171, the court may, with the consent of the Attorney General, order a change in the place of trial. (Amended by Stats. 1998, Ch. 609, Sec. 15. Effective January 1, 1999.)

Rev. & Tax. Code § 8173 Section 8173

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The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 8171, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals shall apply to the proceedings. (Amended by Stats. 1998, C…

Rev. & Tax. Code § 8174 Section 8174

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(a) Notwithstanding any other provision of this part, if the department finds that neither the person liable for payment of tax nor any party related to that person has in any way caused an erroneous refund for which an action for recovery is provided under Section 8171, no inter…

Rev. & Tax. Code § 13680 Section 13680

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Proceedings for the collection of any tax imposed by this part may be commenced at any time after the tax is due and within 10 years from and after the time a delinquency determination is issued pursuant to the provisions of this part. (Added by Stats. 1982, Ch. 1535, Sec. 15.)

Rev. & Tax. Code § 13681 Section 13681

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In any proceeding for the enforcement of the estate tax a certificate by the Controller showing the amount due is prima facie evidence of the imposition of the tax, of the fact that it is due, and of compliance by the Controller with all the provisions of this part in relation to…

Rev. & Tax. Code § 13682 Section 13682

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No injunction, writ of mandate, or other legal or equitable process shall ever issue in any suit, action, or proceeding in any court against this state or any officer of this state to prevent or enjoin the collection of any tax imposed by this part. (Added by Stats. 1982, Ch. 153…

Rev. & Tax. Code § 13683 Section 13683

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The Controller may bring suits in the courts of other states to collect estate taxes payable under this part. An official of another state which extends a like comity to this state may sue for the collection of similar taxes in the courts of this state. A certificate by the secre…

Rev. & Tax. Code § 13684 Section 13684

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The remedies of the state for the enforcement of the tax imposed by this part are cumulative, and no action taken by the Controller or any other state official constitutes an election by the state or any of its officers to pursue any remedy to the exclusion of any other remedy fo…

Rev. & Tax. Code § 40200 Section 40200

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The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part. (Added by Stats. 1992, Ch. 438, Sec. 9. Effective January 1, 1993.)

Rev. & Tax. Code § 40201 Section 40201

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(a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayer…

Rev. & Tax. Code § 40202 Section 40202

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(a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers newly registered with the board. (2) Board audit and compliance staff. (b) The education and information program shall includ…

Rev. & Tax. Code § 40203 Section 40203

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The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Energy Resources Surcharge Law which may further improve voluntary compliance and the relationship betw…

Rev. & Tax. Code § 40204 Section 40204

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The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the board and taxpayers. As appropriate, statements shall be provided to taxpayers with the initial noti…

Rev. & Tax. Code § 40205 Section 40205

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(a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or employees. (2) To impose or suggest production quotas or goals, other than quotas or goals with respect to accounts recei…

Rev. & Tax. Code § 40206 Section 40206

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The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with taxpayers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate. (Add…

Rev. & Tax. Code § 40207 Section 40207

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The board shall, in cooperation with the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve petitions for redetermination and claims for refunds. The plan shall include determination of standard timefra…

Rev. & Tax. Code § 40208 Section 40208

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Procedures of the board, relating to appeals staff review conferences before a staff attorney of supervising tax auditor independent of the assessing department, shall include all of the following: (a) Any conference shall be held at a reasonable time at a board office that is co…

Rev. & Tax. Code § 40209 Section 40209

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(a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met: (1) The taxpayer files a claim for the fee and expenses with the board within one year of the date the decision o…

Rev. & Tax. Code § 40210 Section 40210

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(a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for nontax administration related purposes. (b) Any person violating subdi…

Rev. & Tax. Code § 40211 Section 40211

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(a) It is the intent of the Legislature that the department, its staff, and the Attorney General pursue settlements as authorized under this section with respect to surcharge matters in dispute that are the subject of protests, appeals, or refund claims, consistent with a reasona…

Rev. & Tax. Code § 40211.5 Section 40211.5

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(a) (1) Beginning on January 1, 2007, the executive director and chief counsel of the board, or their delegates, may compromise any final surcharge liability where the reduction of surcharges is seven thousand five hundred dollars ($7,500) or less. (2) Except as provided in parag…

Rev. & Tax. Code § 40212 Section 40212

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(a) The California Department of Tax and Fee Administration shall release any levy or notice to withhold issued pursuant to this part on any property in the event that the expense of the sale process exceeds the liability for which the levy is made. (b) (1) (A) The Taxpayers’ Rig…

Rev. & Tax. Code § 40212.5 Section 40212.5

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(a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the taxpayer if the board determines any one of the following: (1) The levy …

Rev. & Tax. Code § 40213 Section 40213

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Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure shall be adjusted for purposes of enforcing the collection of debts under this part to reflect changes in the California Consumer Price Index w…

Rev. & Tax. Code § 40214 Section 40214

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(a) A taxpayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the taxpayer as the direct result of an erroneous levy or notice to withhold, erroneous processing action, or erroneous collection a…

Rev. & Tax. Code § 40215 Section 40215

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(a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220) of Division 7 of Title 1 of the Government Code, the department shall mail to the taxpayer a preliminary notice. The notic…

Rev. & Tax. Code § 40216 Section 40216

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(a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an action for damages against the State of California in superior court. (b) In any action brought under subdivision (a), upon f…

Rev. & Tax. Code § 41160 Section 41160

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The department shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part. (Amended by Stats. 2021, Ch. 432, Sec. 138. (SB 824) Effective January 1, 2022.)

Rev. & Tax. Code § 41161 Section 41161

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(a) The department shall establish the position of the Taxpayers’ Rights Advocate. The advocate or that person’s designee shall be responsible for facilitating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of …

Rev. & Tax. Code § 41162 Section 41162

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(a) The department shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers newly registered with the department. (2) Department audit and compliance staff. (b) The education and information progr…

Rev. & Tax. Code § 41163 Section 41163

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The department shall conduct an annual hearing to allow industry representatives and individual taxpayers to present proposals on changes to the Emergency Telephone Users Surcharge Act to further improve voluntary compliance and the relationship between taxpayers and the governme…

Rev. & Tax. Code § 41164 Section 41164

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The department shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the department and taxpayers. As appropriate, statements shall be provided to taxpayers with the in…

Rev. & Tax. Code § 41165 Section 41165

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(a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or employees. (2) To impose or suggest production quotas or goals, other than quotas or goals with respect to accounts recei…

Rev. & Tax. Code § 41166 Section 41166

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The department shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to that person’s contact with taxpayers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advoca…

Rev. & Tax. Code § 41167 Section 41167

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The department shall, in cooperation with the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve petitions for redetermination and claims for refunds. The plan shall include determination of standard ti…

Rev. & Tax. Code § 41168 Section 41168

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Procedures of the department, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following: (a) Any conference shall be held at a reasonable time at a department office …

Rev. & Tax. Code § 41169 Section 41169

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(a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the department if all of the following conditions are met: (1) The taxpayer files a claim for the fee and expenses with the department within one year of the date the …

Rev. & Tax. Code § 41170 Section 41170

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(a) An officer or employee of the department acting in connection with any law administered by the department shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for nontax administration related purposes. (b) Any person viola…

Rev. & Tax. Code § 41171 Section 41171

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(a) It is the intent of the Legislature that the department, its staff, and the Attorney General pursue settlements as authorized under this section with respect to surcharge matters in dispute that are the subject of protests, appeals, or refund claims, consistent with a reasona…

Rev. & Tax. Code § 41171.5 Section 41171.5

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(a) Beginning on January 1, 2007, the director of the department, or their delegates, may compromise any final surcharge liability. (b) For purposes of this section, “a final surcharge liability” means any final surcharge liability arising under Part 20 (commencing with Section 4…

Rev. & Tax. Code § 41172 Section 41172

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(a) The California Department of Tax and Fee Administration shall release any levy or notice to withhold issued pursuant to this part on any property in the event that the expense of the sale process exceeds the liability for which the levy is made. (b) (1) (A) The Taxpayers’ Rig…

Rev. & Tax. Code § 41172.5 Section 41172.5

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(a) If any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the taxpayer if the department determines any one of the following: (1) The levy on the property was not in accordance with the law. (2) The taxpayer has ente…

Rev. & Tax. Code § 41173 Section 41173

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Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure shall be adjusted for purposes of enforcing the collection of debts under this part to reflect changes in the California Consumer Price Index w…

Rev. & Tax. Code § 41174 Section 41174

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(a) A taxpayer may file a claim with the department for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the taxpayer as the direct result of an erroneous levy or notice to withhold, erroneous processing action, or erroneous collect…

Rev. & Tax. Code § 41175 Section 41175

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(a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220) of Division 7 of Title 1 of the Government Code, the department shall mail to the taxpayer a preliminary notice. The notic…

Rev. & Tax. Code § 41176 Section 41176

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(a) If any officer or employee of the department recklessly disregards department-published procedures, a taxpayer aggrieved by that action or omission may bring an action for damages against the state in superior court. (b) In any action brought under subdivision (a), upon findi…

Rev. & Tax. Code § 60461 Section 60461

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Whenever any person is delinquent in the payment of the obligations imposed under this part, the board or its authorized representative may seize any property, real or personal, subject to the lien of the tax and thereafter sell the property, or a sufficient part of it, at public…