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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 § 14000 Section 14000
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The superior court which has jurisdiction in probate of the estate of any decedent shall hear and determine all questions relative to any tax imposed by this part, whether the property listed in the estate tax return, or any portion thereof, is in the estate or not. (Added by Sta…
Rev. & Tax. Code § 14001 Section 14001
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In a case where a deceased resident of this state leaves no estate subject to probate administration, the superior court in which the decedent resided at the date of death shall hear and determine all questions relative to any tax imposed by this part. (Added by Stats. 1982, Ch. …
Rev. & Tax. Code § 14002 Section 14002
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In the case of a decedent who was not a resident of this state at the time of his or her death, the superior court of the county in which the decedent’s real property is situated, or, if he or she had no real property in this state, the superior court of the county in which any o…
Rev. & Tax. Code § 19601 Section 19601
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The Franchise Tax Board shall transmit promptly to the Treasurer all moneys and remittances received by it under this part. It shall at the same time furnish copies of the schedules covering the transmittals to the Controller. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective Jun…

Rev. & Tax. Code § 19602 Section 19602

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Except for amounts collected or accrued under Sections 17935, 17941, 17948, 19532, and 19561, and revenues deposited pursuant to Section 19602.5, all moneys and remittances received by the Franchise Tax Board as amounts imposed under Part 10 (commencing with Section 17001), and r…

Rev. & Tax. Code § 19602.5 Section 19602.5

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(a) There is in the State Treasury the Behavioral Health Services (BHS) Fund. The estimated revenue from the additional tax imposed under Section 17043 for the applicable fiscal year, as determined under subparagraph (B) of paragraph (3) of subdivision (c), shall be deposited to …

Rev. & Tax. Code § 19603 Section 19603

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The balance of the moneys in the Personal Income Tax Fund shall, upon order of the Controller, be drawn therefrom for the purpose of making refunds under this part or be transferred to the General Fund. All undelivered refund warrants shall be redeposited in the Personal Income T…

Rev. & Tax. Code § 19604 Section 19604

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(a) Except for fees received for services under Section 23305e, all moneys and remittances received by the Franchise Tax Board as amounts imposed under Part 11 (commencing with Section 23001), and related penalties, additions to tax, fees, and interest imposed under this part, sh…

Rev. & Tax. Code § 19605 Section 19605

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All moneys and remittances received by the Franchise Tax Board as fees imposed under Section 19532 or 19561 shall be treated as reimbursement of the Franchise Tax Board’s costs and shall be deposited into the General Fund. (Amended by Stats. 1996, Ch. 952, Sec. 28. Effective Janu…

Rev. & Tax. Code § 19607 Section 19607

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All moneys and remittances received by the Franchise Tax Board as amounts imposed under Sections 17935, 17941, and 17948 and related penalties, additions to tax, interest, and other related amounts imposed under this part, shall be deposited, after clearance of remittances, in th…

Rev. & Tax. Code § 30451 Section 30451

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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 administration and enforcement of this part. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive e…

Rev. & Tax. Code § 30452 Section 30452

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

Rev. & Tax. Code § 30453 Section 30453

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Every distributor and every person dealing in, transporting, or storing cigarettes or tobacco products in this state shall keep such records, receipts, invoices, and other pertinent papers with respect thereto in such form as the board may require. (Amended by Stats. 1989, Ch. 63…

Rev. & Tax. Code § 30454 Section 30454

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(a) The department or its authorized representative may make examinations of the books, papers, records, and equipment of any person dealing in, transporting, or storing cigarettes or tobacco products and other investigations as it may deem necessary in carrying out the provision…

Rev. & Tax. Code § 30455 Section 30455

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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 information obtained by an investigation of records and equipment of any person visited or examined in the discharge …

Rev. & Tax. Code § 30455.5 Section 30455.5

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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 4 (commencing with Section 30181) of this part, or any person who for compensation prepares any such…

Rev. & Tax. Code § 30456 Section 30456

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A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing or personal service in …

Rev. & Tax. Code § 30457 Section 30457

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(a) The board 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 participate in the ma…

Rev. & Tax. Code § 30457.1 Section 30457.1

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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 a small number of clearly defined taxabil…

Rev. & Tax. Code § 30457.2 Section 30457.2

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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 § 30457.3 Section 30457.3

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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 30454. (Added by Stats. 2014, Ch. 105, Sec. 14. (AB 2009) Effective January 1, 2015.)

Rev. & Tax. Code § 30457.4 Section 30457.4

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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 § 32401 Section 32401

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If the board determines that any amount of tax, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the board shall set forth that fact in its records and certify the amount collected in excess of what was legally due and …

Rev. & Tax. Code § 32402 Section 32402

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(a) Except as provided in subdivision (b) no refund shall be approved by the board after three years from the 15th day of the calendar month following the close of the period for which the overpayment was made, or, with respect to determinations made under Article 2 (commencing w…

Rev. & Tax. Code § 32402.1 Section 32402.1

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(a) The limitation period specified in Section 32402 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…

Rev. & Tax. Code § 32402.2 Section 32402.2

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Notwithstanding Section 32402, 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 § 32402.3 Section 32402.3

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(a) A claim for refund that is otherwise valid under Section 32402 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 determination.…

Rev. & Tax. Code § 32403 Section 32403

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Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the State on account of the overpayment. (Added by Stats. 1955, Ch. 1842.)

Rev. & Tax. Code § 32404 Section 32404

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Within 30 days after disallowing any claim in whole or in part, the board shall serve written notice of its action on the claimant, such service to be made as provided by Section 32271. (Added by Stats. 1955, Ch. 1842.)

Rev. & Tax. Code § 32405 Section 32405

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Interest shall be computed, allowed, and paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section 6591.5, from the 16th day of the calendar month following the period during which the overpayment was made. In addition,…

Rev. & Tax. Code § 32406 Section 32406

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(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 § 32407 Section 32407

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(a) The State Board of Equalization shall refund without interest to the licensee the amount of the tax imposed under this part with respect to the alcoholic beverages and which has been paid by the licensee as part of his purchase price of the alcoholic beverages, when such beve…

Rev. & Tax. Code § 3771 Section 3771

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As used in this chapter, “taxes” includes assessments. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 3772 Section 3772

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As used in this chapter, “taxing agency” includes a county treasurer acting as trustee for a reclamation district and the “governing body” of a taxing agency includes such a county treasurer acting with the consent of the board of trustees of the reclamation district. (Enacted by…

Rev. & Tax. Code § 3772.5 Section 3772.5

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For purposes of this chapter: (a) “Low-income persons” means persons and families of low or moderate income, as defined by Section 50093 of the Health and Safety Code. (b) “Nonprofit organization” means a nonprofit organization incorporated pursuant to Part 2 (commencing with Sec…

Rev. & Tax. Code § 3773 Section 3773

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Whenever property becomes subject to a power of sale pursuant to Section 3691 for taxes, including taxes levied by a city or any taxing agency or for a revenue district the taxes of which are collected by county officers, the city or taxing agency or revenue district has all the …

Rev. & Tax. Code § 3774 Section 3774

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The State has all the rights under this chapter of a taxing agency to which property has been deeded for taxes. (Added by Stats. 1943, Ch. 669.)

Rev. & Tax. Code § 3775 Section 3775

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Whenever the county or the State is the purchaser the price shall be agreed upon between the county board of supervisors and the State Controller and the governing body of any city in which such property may be located and such price shall be paid to the county tax collector for …

Rev. & Tax. Code § 3776 Section 3776

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Notwithstanding anything to the contrary, no parcel for which a tax certificate has been sold and not canceled shall be sold or deeded to any taxing agency unless the taxing agency deposits into the applicable tax certificate redemption fund, held by the tax collector, the total …

Rev. & Tax. Code § 60501 Section 60501

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Persons who have paid a tax for diesel fuel lost, sold, or removed as provided in paragraph (4) of subdivision (a), or used in a nontaxable use, other than on a farm for farming purposes or in an exempt bus operation, shall, except as otherwise provided in this part, be reimburse…

Rev. & Tax. Code § 60502 Section 60502

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(a) Any ultimate vendor who has paid a tax on diesel fuel sold to an ultimate purchaser for use on a farm for farming purposes or use in an exempt bus operation shall, except as otherwise provided in this part, be reimbursed and repaid the amount of the tax. (b) A claim for refun…

Rev. & Tax. Code § 60502.1 Section 60502.1

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No tax shall be included in the sales price or on the sales invoice by the ultimate vendor on diesel fuel sold to an ultimate purchaser. (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 § 60502.2 Section 60502.2

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Notwithstanding the refund provided for by Section 60502 and the exemption provided for by subparagraph (B) of paragraph (5) of subdivision (a) of Section 60100, any exempt bus operation using diesel fuel on which the tax has been refunded under Section 60502 or exempt from tax u…

Rev. & Tax. Code § 60503 Section 60503

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(a) The certificate to be provided to the ultimate vendor consists of a statement that is signed under penalty of perjury by a person with authority to bind the buyer. A new certificate shall be given if any information in the current certificate changes. The certificate may be i…

Rev. & Tax. Code § 60503.1 Section 60503.1

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If a purchaser gives a Section 60503 exemption certificate to an ultimate vendor to the effect that the diesel fuel purchased will be used on a farm for farming purposes or in an exempt bus operation, and sells the diesel fuel or uses the diesel fuel in some other manner or for s…

Rev. & Tax. Code § 60503.2 Section 60503.2

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(a) Any person, including any officer or employee of a corporation, who gives a Section 60503 exemption certificate for diesel fuel that he or she knows at the time of purchase is not to be used by him or her or the corporation on a farm for farming purposes or in an exempt bus o…

Rev. & Tax. Code § 60504 Section 60504

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For the purpose of refund claims filed pursuant to this article, diesel fuel containing a de minimis quantity of dye shall not be considered diesel fuel containing visible evidence of dye. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 19…

Rev. & Tax. Code § 60505 Section 60505

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The board, upon the presentation of the claim and the invoice, shall cause to be paid to the claimant from the taxes collected under this part an amount equal to the taxes collected on the diesel fuel with respect to which the refund is claimed under this article. If no original …

Rev. & Tax. Code § 60505.5 Section 60505.5

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The claim for refund forms prescribed in subdivision (d) of Section 60501 and subdivision (d) of Section 60502 may include, but not be limited to, electronic media. The claim for refund forms shall be authenticated in a form or pursuant to methods as may be prescribed by the boar…

Rev. & Tax. Code § 60506 Section 60506

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In order to establish the validity of any claim, the board may, upon demand, examine the books and records of the claimant for that purpose. The failure of the claimant to accede to that demand constitutes a waiver of any right to the refund claimed on account of the transactions…