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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 § 24471 Section 24471
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Section 381(c) of the Internal Revenue Code, relating to items of the distributor or transferor corporation, is modified to provide that, in lieu of paragraph (24), relating to credit under Section 38, and paragraph (25), relating to credit under Section 53, the acquiring corpora…
Rev. & Tax. Code § 24471.5 Section 24471.5
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Section 381(c)(20) of the Internal Revenue Code, relating to carryforward of disallowed business interest, shall not apply. (Added by Stats. 2025, Ch. 231, Sec. 108. (SB 711) Effective October 1, 2025.)
Rev. & Tax. Code § 24472 Section 24472
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The amendments to Section 382 of the Internal Revenue Code made by Section 13226 of the Revenue Reconciliation Act of 1993 (P.L. 103-66), relating to modifications of discharge of indebtedness provisions, shall apply to discharges occurring on or after January 1, 1996, in taxable…
Rev. & Tax. Code § 24473 Section 24473
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Notwithstanding any other provision of law, the contribution or other transfer of the assets of a mutual water company established prior to September 26, 1977, that is tax exempt under Section 501(c)(12) of the Internal Revenue Code, but is a taxable entity under California Law, …

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Rev. & Tax. Code § 24481 Section 24481

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Section 383 of the Internal Revenue Code, relating to special limitations on certain excess credits, etc., is modified to apply to credits allowable under Chapter 3.5 (commencing with Section 23601), and the minimum tax credit allowable under Section 23453. (Repealed and added by…

Rev. & Tax. Code § 3205 Section 3205

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(a) The county tax collector may, within 30 days after the delinquency date, give written notice to the owners of all property tax delinquent vessels that, in addition to standard county delinquent property tax procedures, the renewal of the certificate of number of, and the tran…

Rev. & Tax. Code § 38701 Section 38701

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The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the application, administration and enforcement of this part. The board may prescribe the extent to which any ruling or regulation shall be applied without …

Rev. & Tax. Code § 38702 Section 38702

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The board may employ accountants, auditors, appraisers, investigators, assistants, and clerks necessary for the efficient administration of this part and may designate representatives to conduct hearings, prescribe regulations, or perform any other duties imposed by this part or …

Rev. & Tax. Code § 38703 Section 38703

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Every timber owner shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require by rules or regulations. (Added by Stats. 1976, Ch. 176.)

Rev. & Tax. Code § 38704 Section 38704

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The board or any person authorized in writing by it may examine the books, papers, records, and timber of any timber owner or timber operator as defined in Section 4526.5 of the Public Resources Code and may investigate the character of the business of the person in order to veri…

Rev. & Tax. Code § 38705 Section 38705

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Except as provided in Sections 38402 and 38706, it is unlawful for the board or any person having an administrative duty under this part to make known in any manner whatever the business affairs, operations, or any other information pertaining to any timber owner or any other per…

Rev. & Tax. Code § 38706 Section 38706

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Upon written request of the assessor of any county containing timber, the board shall permit the assessor, or any duly authorized deputy or employee of such assessor, to examine any records pertaining to the county of such assessor which are maintained by the board under this par…

Rev. & Tax. Code § 38707 Section 38707

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(a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 5 of this part, or any person who for compensation prepares any such return for any other person, an…

Rev. & Tax. Code § 38708 Section 38708

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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 § 38800 Section 38800

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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 tax liability where the reduction of tax is seven thousand five hundred dollars ($7,500) or less. (2) Except as provided in paragraph (3), the…

Rev. & Tax. Code § 43602 Section 43602

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Any person who refuses to furnish any return or report required to be made, or who refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor and subject to a fine in an amount not to exceed five hundred dollars ($500) for each offens…

Rev. & Tax. Code § 43603 Section 43603

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Any person who knowingly or willfully files a false tax return with the board, and any person who refuses to permit the board or any of its representatives to make any inspection or examination for which provision is made in this part, or who fails to keep records as prescribed b…

Rev. & Tax. Code § 43604 Section 43604

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Any person who willfully evades or attempts in any manner to evade or defeat the payment of the tax imposed by this part is guilty of a felony. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)

Rev. & Tax. Code § 43605 Section 43605

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Every person convicted for a violation of any of the provisions of this part for which another penalty or punishment is not specifically provided for in this part is guilty of a misdemeanor and shall be punished by a fine of not more than five hundred dollars ($500) or by impriso…

Rev. & Tax. Code § 43606 Section 43606

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Every person convicted of a felony for a violation of any of the provisions of this part for which another punishment is not specifically provided for in this part shall be punished by a fine of not more than five thousand dollars ($5,000), by imprisonment pursuant to subdivision…

Rev. & Tax. Code § 43607 Section 43607

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Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)

Rev. & Tax. Code § 45951 Section 45951

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Any person who refuses to furnish any return or report required to be made, or who refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor and subject to a fine not to exceed five hundred dollars ($500) for each offense. (Added by …

Rev. & Tax. Code § 45952 Section 45952

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Any person who knowingly or willfully files a false return or report with the board, and any person who refuses to permit the board or any of its representatives to make any inspection or examination for which provision is made in this part, or who fails to keep any records as pr…

Rev. & Tax. Code § 45953 Section 45953

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Any person who willfully evades or attempts in any manner to evade or defeat the payment of the fee imposed by this part is guilty of a felony. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)

Rev. & Tax. Code § 45954 Section 45954

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Every person convicted for a violation of any provision of this part for which another penalty or punishment is not specifically provided for in this part is guilty of a misdemeanor and shall be punished by a fine of not more than five hundred dollars ($500), by imprisonment in t…

Rev. & Tax. Code § 45955 Section 45955

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Every person convicted of a felony for a violation of any provision of this part for which another punishment is not specifically provided for in this part shall be punished by a fine of not more than five thousand dollars ($5,000), by imprisonment pursuant to subdivision (h) of …

Rev. & Tax. Code § 45956 Section 45956

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Any prosecution for violation of any provision of this part shall be instituted within three years after the commission of the offense. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)

Rev. & Tax. Code § 46701 Section 46701

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Any person who refuses to furnish any return required to be made, or who refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor and subject to a fine in an amount not to exceed five hundred dollars ($500) for each offense in the d…

Rev. & Tax. Code § 46702 Section 46702

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Any person who knowingly or willfully files a false return with the board, and any person who refuses to permit the board or any of its representatives to make any inspection or examination for which provision is made in this part, or who fails to keep records as prescribed by th…

Rev. & Tax. Code § 46703 Section 46703

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Any person who willfully evades or attempts in any manner to evade or defeat the payment of the fee imposed by this part is guilty of a felony. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)

Rev. & Tax. Code § 46704 Section 46704

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Every person convicted for a violation of this part for which another penalty or punishment is not specifically provided for in this part is guilty of a misdemeanor and shall be punished by a fine of not more than one thousand dollars ($1,000) or by imprisonment in the county jai…

Rev. & Tax. Code § 46705 Section 46705

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Every person convicted of a felony for a violation of this part for which another punishment is not specifically provided for in this part shall be punished by a fine of not more than five thousand dollars ($5,000), by imprisonment pursuant to subdivision (h) of Section 1170 of t…

Rev. & Tax. Code § 46706 Section 46706

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Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)

Rev. & Tax. Code § 50159 Section 50159

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(a) The board shall provide any information obtained under this part to the State Water Resources Control Board, including any information regarding underground storage tanks containing petroleum. (b) The State Water Resources Control Board and the board may utilize any informati…

Rev. & Tax. Code § 50160 Section 50160

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A fee payer’s successors, receivers, trustees, executors, administrators, assignees, or guarantors, if directly interested, may be given information regarding the determination of any unpaid fee or the amount of fees, interest, or penalties required to be collected or assessed. (…

Rev. & Tax. Code § 50161 Section 50161

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Except as provided in subdivisions (b) and (c) of Section 50159 and Section 50162, this chapter does not limit or increase public access to information on any aspect of petroleum contained in underground storage tanks made available pursuant to any other state or local law, regul…

Rev. & Tax. Code § 50162 Section 50162

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(a) Upon request from the officials to whom is entrusted the enforcement of the motor fuel tax laws of another government, the board may furnish to those officials any information in the possession of the board that is deemed essential to the enforcement of the motor fuel tax law…

Rev. & Tax. Code § 55381 Section 55381

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(a) If the department collects a fee pursuant to this part on behalf of a state agency or pursuant to an interagency agreement with a state agency, or if the fee collected pursuant to this part is used to fund a program administered by a state agency, the department shall provide…

Rev. & Tax. Code § 9301 Section 9301

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The board shall transmit all money received by it under this part, except the amounts of overpayments of the fees required by Section 8707 and 8714 of this part, to the State Treasurer to be deposited in the State Treasury to the credit of the Motor Vehicle Fuel Account in the Tr…

Rev. & Tax. Code § 9302 Section 9302

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All money deposited in the fund under this part is hereby appropriated as follows: (a) To pay the refunds authorized in this part. (b) To the Highway Users Tax Account in the Transportation Tax Fund as provided in this chapter. (Amended by Stats. 1974, Ch. 544.)

Rev. & Tax. Code § 9303 Section 9303

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The Controller shall transfer the balance of all money deposited in the Motor Vehicle Fuel Account in the Transportation Tax Fund under this part, after the payment of refunds, to the Highway Users Tax Account in the Transportation Tax Fund. (Amended by Stats. 1974, Ch. 544.)

Rev. & Tax. Code § 9304 Section 9304

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The Controller shall make the transfers at the same time as the transfers to the Highway Users Tax Account in the Transportation Tax Fund of moneys received under the Motor Vehicle Fuel Tax Law are made. (Amended by Stats. 2007, Ch. 342, Sec. 36. Effective January 1, 2008.)