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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 § 12951 Section 12951
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(a) If any amount has been illegally assessed, the board shall set forth that fact in its records, certify the amount determined to be assessed in excess of the amount legally assessed and the insurer or surplus line broker against which the assessment was made, and authorize the…
Rev. & Tax. Code § 12952 Section 12952
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If the commissioner discovers an amount assessed by the board which he believes to have been illegally assessed, he shall notify the board in writing of such fact, together with a statement of any information he may have concerning the correctness of the assessment. (Added by Sta…
Rev. & Tax. Code § 13601 Section 13601
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The state may enforce its claim for any tax imposed by this part and enforce the lien of the tax by a civil action in any court of competent jurisdiction against any person liable for the tax or against any property subject to the lien. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
Rev. & Tax. Code § 16900 Section 16900
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This part is administered by the Controller. (Amended by Stats. 1983, Ch. 407, Sec. 5.)

Rev. & Tax. Code § 16901 Section 16901

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The Controller may employ such assistants, including attorneys, as may from time to time be necessary for the proper administration of this part. (Added by Stats. 1977, Ch. 1079.)

Rev. & Tax. Code § 16902 Section 16902

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The Controller may make and enforce rules and regulations relating to the administration and enforcement of this part, and may prescribe the extent, if any, to which any ruling or regulation shall be applied without retroactive effect. (Added by Stats. 1977, Ch. 1079.)

Rev. & Tax. Code § 16903 Section 16903

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Under rules and regulations upon which the Controller and Franchise Tax Board may agree, the Franchise Tax Board shall cooperate in the enforcement of this part by reporting to the Controller any changes in the gross or net income of any person, or any other information obtained …

Rev. & Tax. Code § 16904 Section 16904

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Under rules and regulations upon which the Controller and State Board of Equalization may agree, the State Board of Equalization shall cooperate in the enforcement of this part by reporting to the Controller any information obtained in the enforcement of any act administered by t…

Rev. & Tax. Code § 16905 Section 16905

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The Controller on his own motion may appear in behalf of the state in any and all generation skipping transfer tax matters before any court. (Added by Stats. 1977, Ch. 1079.)

Rev. & Tax. Code § 17631 Section 17631

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An organization described in Section 401(a) of the Internal Revenue Code shall be exempt from taxation under this part unless such exemption is denied under Sections 17635 to 17639, inclusive. (Amended by Stats. 1983, Ch. 488, Sec. 39. Effective July 28, 1983.)

Rev. & Tax. Code § 17632 Section 17632

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An organization exempt from taxation under Section 17631 shall be subject to tax to the extent provided in Article 2 (commencing at Section 17651) of this chapter (relating to tax on unrelated income), but, notwithstanding Article 2, shall be considered an organization exempt fro…

Rev. & Tax. Code § 17635 Section 17635

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(a) An organization described in Section 401(a) of the Internal Revenue Code which is subject to the provisions of this section shall not be exempt from taxation under Section 17631 if it has engaged in a prohibited transaction after December 31, 1960. (b) An organization describ…

Rev. & Tax. Code § 17636 Section 17636

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Sections 17635 to 17639, inclusive, apply to any organization described in Section 401(a) of the Internal Revenue Code. (Amended by Stats. 1983, Ch. 488, Sec. 41. Effective July 28, 1983.)

Rev. & Tax. Code § 17637 Section 17637

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For purposes of Sections 17635 to 17639, inclusive, the term “prohibited transaction” means any transaction in which an organization subject to the provisions of Sections 17635 to 17639, inclusive— (a) Lends any part of its income or corpus, without the receipt of adequate securi…

Rev. & Tax. Code § 17638 Section 17638

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Any organization described in Section 401(a) of the Internal Revenue Code or a trust which is denied exemption under Section 17631 by reason of Section 17635, with respect to any taxable year following the taxable year in which notice of denial of exemption was received, may, und…

Rev. & Tax. Code § 17639 Section 17639

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For purposes of subdivision (a) of Section 17637, a bond, debenture, note, or certificate or other evidence of indebtedness (hereinafter in this section referred to as “obligation”) acquired by a trust described in Section 401(a) of the Internal Revenue Code shall not be treated …

Rev. & Tax. Code § 17640 Section 17640

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Subdivision (a) of Section 17637 shall not apply to a loan made by a trust described in Section 401(a) of the Internal Revenue Code to the employer (or to a renewal of such a loan or, if the loan is repayable upon demand, to a continuation of such a loan) if the loan bears a reas…

Rev. & Tax. Code § 19501 Section 19501

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The Franchise Tax Board shall administer and enforce Part 10 (commencing with Section 17001), Part 10.7 (commencing with Section 21001), Part 11 (commencing with Section 23001), and this part. For this purpose, it may divide the state into a reasonable number of districts, in eac…

Rev. & Tax. Code § 19502 Section 19502

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In the establishment of the districts and offices, the Franchise Tax Board shall give due consideration to the matter of economy of administration and service to the taxpayers. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 …

Rev. & Tax. Code § 19503 Section 19503

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(a) The Franchise Tax Board shall prescribe all rules and regulations necessary for the enforcement of Part 10 (commencing with Section 17001), Part 10.7 (commencing with Section 21001), Part 11 (commencing with Section 23001), and this part and may prescribe the extent to which …

Rev. & Tax. Code § 19504 Section 19504

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(a) The Franchise Tax Board, for the purpose of administering its duties under this part, including ascertaining the correctness of any return; making a return where none has been made; determining or collecting the liability of any person in respect of any liability imposed by P…

Rev. & Tax. Code § 19504.5 Section 19504.5

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(a) (1) Except as provided in subdivision (b), no subpoena may be issued under this part and the Franchise Tax Board may not begin any action under Article 2 (commencing with Section 1180) of Chapter 2 of Part 1 of Division 3 of Title 2 of the Government Code to enforce any subpo…

Rev. & Tax. Code § 19504.7 Section 19504.7

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(a) An officer or employee of the Franchise Tax Board may not contact any person other than the taxpayer with respect to the determination or collection of the tax liability of the taxpayer without providing reasonable notice in advance to the taxpayer that contacts with persons …

Rev. & Tax. Code § 19505 Section 19505

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The Franchise Tax Board may appoint and remove, in the manner provided by law, those officers, agents, branch office income tax deputies, and other employees as it deems necessary. They shall have the duties and powers as the Franchise Tax Board from time to time prescribes. (Add…

Rev. & Tax. Code § 19506 Section 19506

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The Franchise Tax Board may appoint one or more deputies or assistants to conduct hearings, prescribe regulations, or perform any other duty imposed by this part or other laws of the state upon the Franchise Tax Board. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 19…

Rev. & Tax. Code § 19507 Section 19507

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Any temporary appointments of branch office income tax deputies and other branch office employees shall be made from eligible residents of the district in which the branch office is located. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 199…

Rev. & Tax. Code § 19508 Section 19508

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The salaries of the personnel required by the Franchise Tax Board shall be such as it may prescribe, in the manner provided by law, and the Franchise Tax Board and its personnel shall be allowed reasonable and necessary traveling and other expenses incurred in the performance of …

Rev. & Tax. Code § 19509 Section 19509

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The Franchise Tax Board may require officers, agents, deputies, and other employees designated by it to give bond for the faithful performance of their duties in the sum and with the sureties as it may determine. It shall pay all premiums on the bonds out of moneys appropriated f…

Rev. & Tax. Code § 19511 Section 19511

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The Franchise Tax Board and officers and employees designated by it may administer an oath to any person or take the acknowledgment of any person in respect of any return or report required by this part or the rules and regulations of the Franchise Tax Board. (Added by Stats. 199…

Rev. & Tax. Code § 19512 Section 19512

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Any person acting in a fiduciary capacity shall assume the duties and, upon giving notice to the Franchise Tax Board, shall assume the rights and privileges of the taxpayers in respect of any tax, additions to tax, penalties, and interest imposed by Part 10 (commencing with Secti…

Rev. & Tax. Code § 19516 Section 19516

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Every fiduciary who pays in whole or in part any claim, other than claims for taxes, expenses of administration, funeral expenses, expenses of last illness, family allowance, or wage claims as defined in Section 11402 of the Probate Code, against the person, estate, or trust for …

Rev. & Tax. Code § 19517 Section 19517

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(a) In the case of income received or accrued during the lifetime of a decedent, or by his or her estate during the period of administration, or by a trust, the Franchise Tax Board shall mail notices proposing to assess the tax, and shall commence any proceeding in court without …

Rev. & Tax. Code § 19518 Section 19518

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(a) The trustee of a trust described in Section 401(a) of the Internal Revenue Code which is exempt from tax under Section 17631 to which contributions have been paid under a plan on behalf of any owner-employee (as defined in Section 401(c)(3) of the Internal Revenue Code), and …

Rev. & Tax. Code § 19519 Section 19519

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The Franchise Tax Board shall transmit to the Director of Employment Development claims for credit or refund allowed pursuant to Section 17061 of this code and subdivision (a) of Section 1176.5 of the Unemployment Insurance Code. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective …

Rev. & Tax. Code § 19520 Section 19520

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Unless otherwise specifically provided, if a provision of law, including Section 1088.5 and Section 1088.8 of the Unemployment Insurance Code, authorizes the use of information for tax enforcement purposes, the term “tax enforcement” includes the collection of any amount referred…

Rev. & Tax. Code § 19521 Section 19521

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(a) The rate established under this section (referred to in other code sections as “the adjusted annual rate”) shall be determined in accordance with Section 6621 of the Internal Revenue Code, except that: (1) (A) For taxpayers other than corporations, the overpayment rate specif…

Rev. & Tax. Code § 19522 Section 19522

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(a) (1) (A) On or before the 10th of January each year, the Franchise Tax Board shall submit to the Legislature a report on all changes to the Internal Revenue Code enacted into law in the prior year. To the extent possible, the report shall contain an estimate of the revenue eff…

Rev. & Tax. Code § 19523 Section 19523

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If the Secretary of the Treasury has, under the authority of Section 330(c) of Title 31 of the United States Code: (a) Assessed a penalty under Section 6701(a) of the Internal Revenue Code, and (b) Provided that appraisals by an appraiser shall not have any probative effect in an…

Rev. & Tax. Code § 19523.5 Section 19523.5

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(a) If the United States Secretary of the Treasury has, under the authority of Section 330(b) of Subchapter II of Chapter 3 of Subtitle 1 of Title 31 of the United States Code, suspended or disbarred a person from practice before the United States Department of the Treasury, the …

Rev. & Tax. Code § 19525 Section 19525

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The Franchise Tax Board, under regulations prescribed by the Franchise Tax Board, may establish a reward program for information resulting in the identification of underreported or unreported income subject to taxes imposed by Part 10 (commencing with Section 17001) or Part 11 (c…

Rev. & Tax. Code § 19526 Section 19526

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The Franchise Tax Board shall develop and maintain a taxpayer cross-reference file which shall be used as a part of a nonwage earner filing enforcement program. The taxpayer cross-reference file may include information from taxpayer identification information available from tax r…

Rev. & Tax. Code § 19528 Section 19528

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(a) Notwithstanding any other law, the Franchise Tax Board may require any board, as defined in Section 22 of the Business and Professions Code, and the State Bar, the Bureau of Real Estate, and the Insurance Commissioner (hereinafter referred to as licensing board) to provide to…

Rev. & Tax. Code § 19529 Section 19529

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The Franchise Tax Board shall notify the Registrar of Contractors of the Contractors State License Board, the Director of Employment Development, the Economic and Employment Enforcement Coalition, and the Joint Enforcement Strike Force on the Underground Economy upon the arraignm…

Rev. & Tax. Code § 19530 Section 19530

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The Franchise Tax Board shall preserve reports and tax returns for three years from the due dates thereof and thereafter until it orders them to be destroyed. Information returns and other documents filed pursuant to Article 4 (commencing with Section 18631) or Article 5 (commenc…

Rev. & Tax. Code § 19532 Section 19532

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(a) The Franchise Tax Board may charge fees for its “Tax News” publication and its “California Package X.” The fees shall include preparation and production costs and other related costs, including, but not limited to, the handling of requests, printing, and postage. (b) This sec…

Rev. & Tax. Code § 19533 Section 19533

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(a) In the event the debtor has more than one debt being collected by the Franchise Tax Board and the amount collected by the Franchise Tax Board is insufficient to satisfy the total amount owing, the amount collected shall be applied in the following priority: (1) Payment of any…

Rev. & Tax. Code § 24341 Section 24341

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“Net income” means the gross income, computed under Chapter 6 (commencing with Section 24271), less the deductions allowed under this article and Article 2 (commencing with Section 24401). (Amended by Stats. 1984, Ch. 193, Sec. 127.)

Rev. & Tax. Code § 24343 Section 24343

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(a) Section 162 of the Internal Revenue Code, relating to trade or business expenses, shall apply, except as otherwise provided. (b) For purposes of applying Section 162 of the Internal Revenue Code, any references to Section 170 of the Internal Revenue Code shall be modified to …

Rev. & Tax. Code § 24343.1 Section 24343.1

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(a) The amendments made by Section 13531(a) of the Tax Cuts and Jobs Act (Public Law 115-97) to add Section 162(r) to the Internal Revenue Code, relating to the disallowance of FDIC premiums paid by certain large financial institutions, shall apply, except as otherwise provided. …

Rev. & Tax. Code § 24343.2 Section 24343.2

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Whereas, the people of the State of California desire to promote and achieve tax equity and fairness among all the state’s citizens and further desire to conform to the public policy of nondiscrimination, the Legislature hereby enacts the following for these reasons and for no ot…