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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 § 7088 Section 7088
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(a) The board shall develop and implement a program which 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.…
Rev. & Tax. Code § 7089 Section 7089
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No later than July 1, 1989, the board shall, in cooperation with the State Bar of California, the California Society of Certified Public Accountants, the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resol…
Rev. & Tax. Code § 7090 Section 7090
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Procedures of the board, relating to protest hearings before board hearing officers, shall include all of the following: (a) Any hearing shall be held at a reasonable time at a board office which is convenient to the taxpayer. (b) The hearing may be recorded only if prior notice …
Rev. & Tax. Code § 7091 Section 7091
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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 § 7092 Section 7092

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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 § 7093.5 Section 7093.5

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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 civil tax matters in dispute that are the subject of protests, appeals, or refund claims, consistent with a reasona…

Rev. & Tax. Code § 7093.6 Section 7093.6

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(a) Beginning January 1, 2003, 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 1 (commencing with Section 6001), Part 1.5 (commen…

Rev. & Tax. Code § 7094 Section 7094

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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 § 7094.1 Section 7094.1

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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 § 7095 Section 7095

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Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Title 9 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 whenever the change is mo…

Rev. & Tax. Code § 7096 Section 7096

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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 § 7097 Section 7097

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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 § 7098 Section 7098

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For the purposes of this part only, the board shall not revoke or suspend a person’s permit pursuant to Section 6070 or 6072 unless the board has mailed a notice preliminary to revocation or suspension which indicates that the person’s permit will be revoked or suspended by a dat…

Rev. & Tax. Code § 7099 Section 7099

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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 a…

Rev. & Tax. Code § 7099.1 Section 7099.1

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(a) (1) With respect to tax advice, the protections of confidentiality that apply to a communication between a client and an attorney, as set forth in Article 3 (commencing with Section 950) of Chapter 4 of Division 8 of the Evidence Code, also shall apply to a communication betw…

Rev. & Tax. Code § 32440 Section 32440

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If any amount has been illegally determined, either by the person filing the return or by the board, the board shall certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made, and shall authorize the cancellatio…

Rev. & Tax. Code § 60561 Section 60561

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(a) The board 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 California. (…

Rev. & Tax. Code § 60562 Section 60562

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In any action brought pursuant to subdivision (a) of Section 60561, 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. 58. Effective January 1, 1999.)

Rev. & Tax. Code § 60563 Section 60563

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The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 60561, 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 § 60564 Section 60564

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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 60561, no inte…

Rev. & Tax. Code § 60581 Section 60581

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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 and certify the amount determined to be in excess of the amount legally due and the person against whom the determinati…

Rev. & Tax. Code § 7063 Section 7063

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(a) Notwithstanding any other provision of law, the board shall make available as a matter of public record each quarter a list of the 500 largest tax delinquencies in excess of one hundred thousand dollars ($100,000) under this part. For purposes of compiling the list, a tax del…

Rev. & Tax. Code § 7076 (div. 2, pt. 1, ch. 8, art. 2.5) Section 7076

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(a) The State Board of Equalization 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…

Rev. & Tax. Code § 7076.1 Section 7076.1

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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 small number of clearly defined taxabilit…

Rev. & Tax. Code § 7076.2 Section 7076.2

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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 § 7076.3 Section 7076.3

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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 7054. (Added by Stats. 2003, Ch. 87, Sec. 1. Effective January 1, 2004.)

Rev. & Tax. Code § 7076.4 Section 7076.4

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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 § 13101 Section 13101

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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 assessment or collection under this part of any tax or any amount of tax…

Rev. & Tax. Code § 13102 Section 13102

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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 in accordance with Article 2 of Chapter 7 of this part. (Repealed and …

Rev. & Tax. Code § 13103 Section 13103

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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 any county or city and county in the State in w…

Rev. & Tax. Code § 13104 Section 13104

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If the board fails to mail notice of its action on a claim for refund or credit within six months after the claim is filed with the board, the claimant may, prior to mailing of notice by the board of its action on the claim, consider the claim disallowed and bring an action again…

Rev. & Tax. Code § 13105 Section 13105

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Failure to bring a suit or an action within the time specified constitutes a waiver of all demands against the State on account of an alleged overpayment. (Repealed and added by Stats. 1961, Ch. 740.)

Rev. & Tax. Code § 13106 Section 13106

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If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due and payable from the plaintiff. The balance of the judgment shall be refunded to the plaintiff. (Repealed and added by Stats. 1961, Ch. 740.)

Rev. & Tax. Code § 13107 Section 13107

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In any judgment, interest shall be allowed, subject to the same limitations as are prescribed by Section 12984, 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 a…

Rev. & Tax. Code § 13108 Section 13108

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(a) A judgment shall not be rendered in favor of the plaintiff when the action is brought by or in the name of an assignee of the insurer paying the tax, interest, or penalties, or by any person other than the insurer that has paid the tax, interest, or penalties. (b) This sectio…

Rev. & Tax. Code § 16950 Section 16950

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All money due under this part shall be paid to the Controller by remittance payable to the State Treasurer. The amounts received shall be deposited, after clearance of remittance, in the State Treasury to the credit of the Estate Tax Fund. (Amended by Stats. 1983, Ch. 407, Sec. 6…

Rev. & Tax. Code § 17681 Section 17681

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(a) Subchapter I of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to natural resources, shall apply, except as otherwise provided. (b) For taxable years beginning on or after January 1, 2024, Section 613(b)(2)(B) of the Internal Revenue Code, in the case of oil s…

Rev. & Tax. Code § 24451 Section 24451

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Subchapter C of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to corporate distributions and adjustments, shall apply, except as otherwise provided. (Amended by Stats. 1993, Ch. 873, Sec. 40. Effective October 6, 1993.)

Rev. & Tax. Code § 24451.1 Section 24451.1

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(a) Notwithstanding paragraph (3) of subdivision (e) of Section 23051.5, if an election has been made by a taxpayer under Section 338 of the Internal Revenue Code, relating to certain stock purchases treated as asset acquisitions, or where a taxpayer is deemed to have made an ele…

Rev. & Tax. Code § 24452 Section 24452

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Section 301(e)(2) of the Internal Revenue Code, relating to 20 percent corporate shareholders, is modified to refer to Section 24402 in lieu of Sections 243 and 245 of the Internal Revenue Code. (Amended by Stats. 2026, Ch. 236, Sec. 43. (SB 1435) Effective September 14, 2026. Ap…

Rev. & Tax. Code § 24453 Section 24453

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Section 302(c)(2) of the Internal Revenue Code, relating to determining termination of interest, is modified to refer to the periods of limitation provided in “Chapter 4 (commencing with Section 19001) and Chapter 5 (commencing with Section 19201) of Part 10.2,” in lieu of “Secti…

Rev. & Tax. Code § 24454 Section 24454

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Section 304(b)(5)(B) of the Internal Revenue Code, relating to special rule in case of foreign acquiring corporation, shall apply to acquisitions on or after January 1, 2015. (Added by Stats. 2015, Ch. 359, Sec. 35. (AB 154) Effective September 30, 2015. Applicable to taxable yea…

Rev. & Tax. Code § 24454.1 Section 24454.1

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The amendments to Section 367(a) of the Internal Revenue Code as enacted by Section 14102 of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), relating to repeal of the exception for transfers of certain property used in the active conduct of a trade or business, shall not app…

Rev. & Tax. Code § 24455 Section 24455

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(a) The Franchise Tax Board may include in the gross income of the taxpayer (or a member of the taxpayer’s combined reporting group) in that taxable year the taxpayer’s pro rata share (or the pro rata share of a member of the taxpayer’s combined reporting group) of any of those i…

Rev. & Tax. Code § 24456 Section 24456

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Section 306(f) of the Internal Revenue Code, relating to source of gain, shall not apply. (Added by Stats. 1991, Ch. 117, Sec. 82. Effective July 16, 1991.)

Rev. & Tax. Code § 24457 Section 24457

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Section 312(k)(3)(B)(ii) of the Internal Revenue Code, relating to special rule for real estate investment trusts, shall not apply. (Added by Stats. 2025, Ch. 231, Sec. 104. (SB 711) Effective October 1, 2025.)

Rev. & Tax. Code § 24458 Section 24458

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Internal Revenue Service Notice 2008-83, 2008-42 I.R.B. 905, issued on October 20, 2008, relating to the treatment of deductions under Section 382(h) of the Internal Revenue Code following an ownership change, shall not be applicable for purposes of taxes imposed under Part 11 (c…

Rev. & Tax. Code § 24459 Section 24459

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(a) Section 382(n) of the Internal Revenue Code, relating to special rule for certain ownership changes, shall not apply. (b) Section 382(d)(3) of the Internal Revenue Code, relating to application to carryforward of disallowed interest, shall not apply. (c) The amendments made b…

Rev. & Tax. Code § 24461 Section 24461

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(a) For purposes of this part, the provisions of Section 633 of Public Law 99-514, relating to effective dates for recognition of gain and loss on distributions of property in liquidation, shall apply except as otherwise provided. (b) The provisions of Section 633(e) of Public La…

Rev. & Tax. Code § 24465 Section 24465

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(a) (1) If, in connection with any exchange described in Section 332, 351, 354, 356, or 361 of the Internal Revenue Code, a taxpayer transfers property to an insurer, the insurer shall not, for purposes of determining the extent to which gain shall be recognized on that transfer,…