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

292 sections·Filtered byTitle RTC✕Ch 8✕

Rev. & Tax. Code § 60522.2 Section 60522.2
0.4K chars
Notwithstanding Section 60522, 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 a refund is filed within three years of the date of a…
Rev. & Tax. Code § 60522.3 Section 60522.3
0.8K chars
(a) A claim for refund that is otherwise valid under Sections 60522 and 60523 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 det…
Rev. & Tax. Code § 60523 Section 60523
0.2K chars
The claim shall be in writing and shall state the specific grounds upon which it is founded. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
Rev. & Tax. Code § 60524 Section 60524
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 period during which the overpayment is made. In addition, a refund or credit shal…

Showing 151–200 of 292

Page 4 of 6

← Previous Next →

Rev. & Tax. Code § 60525 Section 60525

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 § 7070 Section 7070

0.2K chars

The board shall develop and administer a tax amnesty program for taxpayers subject to Part 1 (commencing with Section 6001), as provided in this article. (Repealed and added by Stats. 2004, Ch. 226, Sec. 6. Effective August 16, 2004.)

Rev. & Tax. Code § 7071 Section 7071

0.4K chars

The tax amnesty program shall be conducted for a two month period beginning February 1, 2005 through March 31, 2005, inclusive, or during a timeframe ending no later than June 30, 2005. The program shall apply to tax liabilities due and payable for tax reporting periods beginning…

Rev. & Tax. Code § 7072 Section 7072

1.2K chars

(a) For any taxpayer who meets the requirements of Section 7073: (1) The board shall waive all penalties imposed by this part, for the tax reporting periods for which tax amnesty is allowed for the nonreporting or underreporting of tax liabilities or the nonpayment of any taxes p…

Rev. & Tax. Code § 7073 Section 7073

3.8K chars

(a) This article shall apply to any taxpayer who, during the amnesty period specified in Section 7071, meets all of the following: (1) Is eligible to participate in the tax amnesty program. (2) Files a completed amnesty application with the board, signed under penalty of perjury,…

Rev. & Tax. Code § 7074 Section 7074

1.1K chars

(a) Except for taxpayers who have entered into an installment payment agreement pursuant to subdivision (b) of Section 7073, there shall be added to the tax for each period for which amnesty could have been requested: (1) For amounts that are due and payable on the last date of t…

Rev. & Tax. Code § 7075 Section 7075

0.3K chars

Any taxpayer who has an existing installment payment agreement under Section 6832 as of the start of the amnesty program, and who does not participate in the amnesty program, may not be subject to the penalty imposed under Section 7074. (Repealed and added by Stats. 2004, Ch. 226…

Rev. & Tax. Code § 7076 Section 7076

0.4K chars

The board shall issue forms and instructions and take other actions needed to implement this article. The provisions contained in subdivision (c) of Section 19735, to the extent feasible and practical, shall also apply to the board. (Added by Stats. 2004, Ch. 226, Sec. 6. Effecti…

Rev. & Tax. Code § 7077 Section 7077

0.4K chars

The board shall adequately publicize the tax penalty amnesty program so as to maximize public awareness of the participation in the program. The board shall coordinate to the highest degree possible its publicity efforts and other actions taken in implementing this article with s…

Rev. & Tax. Code § 7078 Section 7078

0.2K chars

Subdivision (b) of Section 19736, to the extent feasible and practical, shall also apply to the board. (Added by Stats. 2004, Ch. 226, Sec. 6. Effective August 16, 2004.)

Rev. & Tax. Code § 8260 Section 8260

0.2K chars

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. 2. Effective January 1, 1993.)

Rev. & Tax. Code § 8261 Section 8261

0.7K chars

(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 § 8262 Section 8262

1.2K chars

(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 § 8263 Section 8263

0.4K chars

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 Motor Vehicle Fuel Tax Law which may further improve voluntary compliance and the relationship between …

Rev. & Tax. Code § 8264 Section 8264

0.6K chars

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 § 8265 Section 8265

0.7K chars

(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 § 8266 Section 8266

0.3K chars

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 § 8267 Section 8267

0.4K chars

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 § 8268 Section 8268

0.7K chars

Procedures of the board, 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 board office that is co…

Rev. & Tax. Code § 8269 Section 8269

1.6K chars

(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 § 8270 Section 8270

1.3K chars

(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 § 8272 Section 8272

0.6K chars

(a) The Controller shall release any levy or notice to withhold issued pursuant to this part on any property in the event the expense of the sale process exceeds the liability for which the levy is made. (b) The Controller shall not sell any seized property until it has first not…

Rev. & Tax. Code § 8273 Section 8273

0.4K chars

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 § 8276 Section 8276

0.5K chars

For the purposes of this part only, the board shall not revoke or suspend a person’s license pursuant to Section 7507 or 7508 unless the board has mailed a notice preliminary to revocation or suspension that indicates that the taxpayer will be suspended by a date certain pursuant…

Rev. & Tax. Code § 8277 Section 8277

2.2K chars

(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 § 32431 Section 32431

0.9K chars

(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 § 32432 Section 32432

0.2K chars

In any action brought pursuant to subdivision (a) of Section 32431, the court may, with the consent of the Attorney General, order a change in the place of trial. (Added by Stats. 1998, Ch. 609, Sec. 29. Effective January 1, 1999.)

Rev. & Tax. Code § 32432.5 Section 32432.5

0.8K chars

(a) Notwithstanding any other provision of this part, if the board 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 32431, no interest …

Rev. & Tax. Code § 32433 Section 32433

0.3K chars

The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 32431, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals shall apply to the proceedings. (Added by Stats. 1998, Ch.…

Rev. & Tax. Code § 3841 Section 3841

0.4K chars

If any property, whether subject to a power of sale pursuant to Section 3691 or not, is deeded for taxes to two or more taxing agencies, any one or more of them may sell and convey its or their interest in all or any portion of the property to any one or more of them for any agre…

Rev. & Tax. Code § 60541 Section 60541

0.6K chars

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 under this part of any tax or other amounts required to be c…

Rev. & Tax. Code § 60542 Section 60542

0.3K chars

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. 1994, Ch. 912, Sec. 17. Effective September 28, 1994…

Rev. & Tax. Code § 60543 Section 60543

0.5K chars

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 § 60544 Section 60544

0.5K chars

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 recovery…

Rev. & Tax. Code § 60545 Section 60545

0.3K chars

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 overpayment. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. …

Rev. & Tax. Code § 60546 Section 60546

0.4K chars

If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any amounts due from the plaintiff under this part, Part 2 (commencing with Section 7301), and Part 3 (commencing with Section 8601), and the balance of the judgment shall be refunded…

Rev. & Tax. Code § 60547 Section 60547

0.5K chars

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 thereof to the date of allowance of credit on account of the judgment or to a …

Rev. & Tax. Code § 60548 Section 60548

0.4K chars

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

Rev. & Tax. Code § 7080 Section 7080

0.1K chars

This article shall be known and may be cited as “The Harris-Katz California Taxpayers’ Bill of Rights.” (Added by Stats. 1988, Ch. 1574, Sec. 1.)

Rev. & Tax. Code § 7081 Section 7081

1.5K chars

The Legislature finds and declares that taxes are the most sensitive point of contact between citizens and their government, and that there is a delicate balance between revenue collection and freedom from government oppression. It is the intent of the Legislature to place guaran…

Rev. & Tax. Code § 7082 Section 7082

0.2K chars

The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part. (Added by Stats. 1988, Ch. 1574, Sec. 1.)

Rev. & Tax. Code § 7083 Section 7083

0.7K chars

(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 § 7084 Section 7084

1.7K chars

(a) The board shall develop and implement a taxpayer education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers newly registered with the board. (2) Taxpayer or industry groups identified in the annual report described in Section…

Rev. & Tax. Code § 7085 Section 7085

1.4K chars

(a) The board shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings in its annual report submitted pursuant to Section 15616 of the Government Code. (b) As part of the identification process described in subd…

Rev. & Tax. Code § 7086 Section 7086

0.6K chars

The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language which explain procedures, remedies, and the rights and obligations of the board and taxpayers. As appropriate, statements shall be provided to taxpayers with the initial not…

Rev. & Tax. Code § 7087 Section 7087

0.7K chars

(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 revenue quotas or goals, other than quotas or goals with respect to accounts receivab…