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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

292 sections·Filtered byTitle RTC✕Ch 8✕

Rev. & Tax. Code § 30459.15 Section 30459.15
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(a) Beginning on January 1, 2007, the director of the department, or their delegates, may compromise any final tax liability. (b) For purposes of this section, “a final tax liability” means any final tax liability arising under Part 13 (commencing with Section 30001), or related …
Rev. & Tax. Code § 30459.2 Section 30459.2
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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 § 30459.2A Section 30459.2A
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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 § 30459.3 Section 30459.3
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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 § 30459.4 Section 30459.4

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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 § 30459.5 Section 30459.5

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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 § 30459.6 Section 30459.6

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For the purposes of this part only, the board shall not revoke or suspend a person’s license pursuant to Section 30144 or 30148 unless the board has mailed a notice preliminary to revocation or suspension that indicates that the taxpayer will be suspended by a date certain pursua…

Rev. & Tax. Code § 30459.7 Section 30459.7

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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 § 30459.8 Section 30459.8

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The board shall, in each calendar quarter, post on its Web site the amounts of cigarette and tobacco products revenues collected and disbursed for the previous calendar quarter to the General Fund, Breast Cancer Fund, the Cigarette and Tobacco Products Surtax Fund, and the Califo…

Rev. & Tax. Code § 32411 Section 32411

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No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this State or against any officer of the State to prevent or enjoin the collection of any tax sought to be collected. (Added by Stats. 1955, Ch…

Rev. & Tax. Code § 32412 Section 32412

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No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected unless a claim for refund or credit has been duly filed. (Added by Stats. 1955, Ch. 1842.)

Rev. & Tax. Code § 32413 Section 32413

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Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board on the grounds set forth in the claim in a court of competent jurisdiction in the County of Sacramento for the recovery of th…

Rev. & Tax. Code § 32414 Section 32414

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If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the board, consider the claim disallowed and bring an action against the board on the grounds set forth in the claim for the reco…

Rev. & Tax. Code § 32415 Section 32415

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Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the State on account of any alleged overpayments. (Added by Stats. 1955, Ch. 1842.)

Rev. & Tax. Code § 32416 Section 32416

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If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due from the plaintiff, and the balance shall be refunded to the plaintiff. (Added by Stats. 1955, Ch. 1842.)

Rev. & Tax. Code § 32417 Section 32417

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In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment o…

Rev. & Tax. Code § 32418 Section 32418

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A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any tax paid when the action is brought by or in the name of an assignee of the taxpayer paying the tax or by any person other than the person who has paid the tax. (Adde…

Rev. & Tax. Code § 3791 Section 3791

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Whenever property tax defaulted for five years or more, or three years or more in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, has been sold for taxes for two or more years or has been deeded for taxes to a taxing agency oth…

Rev. & Tax. Code § 3791.3 Section 3791.3

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Whenever property has been tax defaulted for five years or more, or three years or more in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, whether or not the property is subject to or has been sold or deeded for taxes to a taxi…

Rev. & Tax. Code § 3791.4 Section 3791.4

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(a) When residential or vacant property has been tax defaulted for five years or more, or three years or more after the property has become tax defaulted and is subject to a nuisance abatement lien, that property may, with the approval of the board of supervisors of the county in…

Rev. & Tax. Code § 3791.5 Section 3791.5

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Any agreement under this chapter may include a provision for payment to the county treasurer while the property is in public ownership and rented, leased, or sold on contract by the taxing agency of an amount agreed upon by the board of supervisors and the taxing agency in lieu o…

Rev. & Tax. Code § 3792 Section 3792

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If property tax defaulted for more than five years, or more than three years in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, has been sold for taxes for two or more years or has been deeded for taxes to two or more taxing ag…

Rev. & Tax. Code § 3793 Section 3793

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Any agreement under this article may: (a) Cover any tax-defaulted property without regard to the boundaries of the parcels which were assessed. (b) Provide for sale of various portions of the property at various prices and on various terms and for an option to purchase any remain…

Rev. & Tax. Code § 3793.1 Section 3793.1

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(a) The sales price of any property sold under this article shall include, at a minimum, the amounts of all of the following: (1) All defaulted taxes and assessments, and all associated penalties and costs. (2) Redemption penalties and fees incurred through the month of the sale.…

Rev. & Tax. Code § 3794 Section 3794

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No option to purchase property under this article shall be given for longer than three years. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 3794.3 Section 3794.3

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(a) A sale under this chapter shall take place only if approved by the board of supervisors. (b) The board of supervisors shall not approve a sale under this chapter unless it conducts a hearing, with notice, and based upon substantial evidence in light of the whole record, makes…

Rev. & Tax. Code § 3795 Section 3795

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The agreement shall be submitted to the Controller. If he or she does not approve the agreement, he or she shall return the agreement to each party with a statement of his or her objections to it, and thereafter a new or modified agreement may be made. If the Controller approves …

Rev. & Tax. Code § 3795.5 Section 3795.5

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In the case of an agreement involving a nonprofit organization, the board of supervisors may establish conditions of sale, including reporting, to assure the completion of rehabilitation within a reasonable time and maximum benefit to low-income persons. These conditions shall in…

Rev. & Tax. Code § 3796 Section 3796

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By written authorization, the Controller shall then direct the county tax collector to cause notice of the agreement to be given. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 3797 Section 3797

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The notice of agreement shall state: (a) A description of the property substantially as described in the agreement. (b) The name of the last assessee of the property. To ascertain the name of the last assessee of the tax-defaulted property an examination shall be made of the asse…

Rev. & Tax. Code § 3798 Section 3798

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The notice of agreement shall be published once a week for three successive weeks in a newspaper of general circulation published in the county, or, if none, then by posting copies of the notice in three public places in the county. (Amended by Stats. 1947, Ch. 852.)

Rev. & Tax. Code § 3798.1 Section 3798.1

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If in the judgment of the board of supervisors any property to be sold under this chapter would bring at auction less than the cost of publication in a newspaper, the publication may be made in the same manner as if there were no newspaper published in the county. (Amended by Sta…

Rev. & Tax. Code § 3799 Section 3799

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The tax collector shall mail a copy of the notice not less than 45 nor more than 60 days prior to the effective date of the agreement, by registered mail to the last assessee of each portion of the property and to parties of interest, as defined in Section 4675, at their last kno…

Rev. & Tax. Code § 3800 Section 3800

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The cost of giving the notice of agreement shall be paid by the taxing agency or nonprofit organization by which the property is to be or may be purchased. (Amended by Stats. 1977, Ch. 1120.)

Rev. & Tax. Code § 3801 Section 3801

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An affidavit showing that the notice of agreement has been given as prescribed shall be filed in the office of the county tax collector. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 3802 Section 3802

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The agreement shall become effective no sooner than 5:01 p.m. on the 21st day after the first publication of the notice of agreement. (Amended by Stats. 1985, Ch. 316, Sec. 38.)

Rev. & Tax. Code § 3803 Section 3803

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If not previously terminated, all rights to redeem the property shall terminate on the date and at the time the agreement becomes effective. If all or any portion of the property is redeemed before the agreement becomes effective, the agreement is null as to the property redeemed…

Rev. & Tax. Code § 3804 Section 3804

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(a) If any portion of the property is not so redeemed, the tax collector shall, without charge, execute to the purchaser a deed of the property as to which either: (1) The agreement provides that no payment is to be made by the purchaser, or (2) There has been paid the purchase p…

Rev. & Tax. Code § 3804.2 Section 3804.2

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If a deed to the purchaser contains a clerical error or misstatement of fact, a corrected deed shall be issued by the tax collector and recorded with the county recorder without charge. The new deed shall contain a statement of reasons for its issuance and, as far as practical, s…

Rev. & Tax. Code § 3805 Section 3805

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In addition to the usual provisions of a deed conveying real property, the deed shall specify: (a) That the real property was subject to a power of sale pursuant to Section 3691 for nonpayment of taxes which had been legally levied and were a lien on the property. (b) The name of…

Rev. & Tax. Code § 3806 Section 3806

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Except as against actual fraud, the deed is conclusive evidence of compliance with this article and otherwise has the same effect as evidence and as a conveyance as a deed to a private purchaser after sale of tax-deeded property under Chapter 7 (commencing with Section 3691) of t…

Rev. & Tax. Code § 3808 Section 3808

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Any payment required by an agreement under this chapter shall be made to the county tax collector and, except as provided for in Section 3791.5, shall be deposited, like tax collections, in the delinquent tax sale trust fund and shall be distributed under Chapter 1.3 (commencing …

Rev. & Tax. Code § 3809 Section 3809

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A proceeding based on alleged invalidity or irregularity of any agreement or deed executed under this article can only be commenced within one year after the execution of the instrument. Sections 351 to 358, inclusive, of the Code of Civil Procedure do not apply to the time withi…

Rev. & Tax. Code § 3810 Section 3810

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A defense or cross-complaint based on the alleged invalidity or irregularity of any agreement or deed executed under this article can only be maintained in a proceeding commenced within a year after the execution of the instrument. (Amended by Stats. 1971, Ch. 244.)

Rev. & Tax. Code § 3811 Section 3811

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On execution of the deed to the taxing agency or nonprofit organization, the tax collector shall report the following to the Controller, the assessor, and the auditor: (a) The name of the purchaser. (b) The effective date of the sale and the date of the transfer of the deed to th…

Rev. & Tax. Code § 3813 Section 3813

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The tax collector shall note the fact and date of a sale under this chapter on the margin of each delinquent and current roll on which the property appears, opposite the property sold. Any charges against the collector having custody of the delinquent and current rolls shall be r…

Rev. & Tax. Code § 60521 Section 60521

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If the department determines that any amount not required to be paid under this part has been paid by any person to the state, the department shall set forth that fact in its records and certify the amount paid in excess of the amount legally due and the person by whom the excess…

Rev. & Tax. Code § 60521.5 Section 60521.5

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When an amount represented by a person who is a taxpayer under this part 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 pers…

Rev. & Tax. Code § 60522 Section 60522

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(a) Except as provided in subdivision (b), no refund under Section 60521 shall be approved by the board after three years from the last day of the month following the reporting period for which the overpayment was made, or, with respect to determinations made under Article 2 (com…

Rev. & Tax. Code § 60522.1 Section 60522.1

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(a) The limitation period specified in Section 60522 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…