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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

7,339 sections·Filtered byTitle RTC✕

Rev. & Tax. Code § 10787 Section 10787
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The license fee imposed by this part does not apply to any vehicle operated by the Civil Air Patrol, when the vehicle has been transferred to the Civil Air Patrol by the United States Government, or any agency thereof, if by federal regulation or directive the use of such vehicle…
Rev. & Tax. Code § 10788 Section 10788
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(a) With respect to mobilehomes or trailer coaches subject to the provisions of this part, which are owned by, and which constitute the principal place of residence of, a disabled veteran who is blind in both eyes, has lost the use of two or more limbs, or is totally disabled as …
Rev. & Tax. Code § 10789 Section 10789
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The license fee imposed by this part does not apply to the following: (a) Any vehicle purchased with federal funds under the authority of paragraph (2) of subsection (b) of Section 1612 of Title 49 of the United States Code or Chapter 35 (commencing with Section 3000) of Title 42…
Rev. & Tax. Code § 11271 Section 11271
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Showing 1,151–1,200 of 7,339

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(a) Every person whose private railroad cars are operated upon the railroads in this state at any time during a calendar year shall file with the board on or before April 30 a report under oath setting forth specifically the information prescribed by the board to enable it to mak…

Rev. & Tax. Code § 11272 Section 11272

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The board for good cause may extend for not to exceed 30 days the time for making a report, provided a written request is filed with the board prior to the period for which the extension may be granted. (Amended by Stats. 1974, Ch. 54.)

Rev. & Tax. Code § 11273 Section 11273

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If any person required to file a report fails to file it on or before April 30 or at the time as extended by the board, a penalty of 10 percent of the assessed value shall be added to the assessment. If the assessee establishes to the satisfaction of the board that the failure to…

Rev. & Tax. Code § 12101 Section 12101

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Every insurer transacting the business of ocean marine insurance in this State shall annually pay to the State a tax measured by that portion of the underwriting profit of the insurer from ocean marine insurance written in the United States, which the gross premiums of the insure…

Rev. & Tax. Code § 12102 Section 12102

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The tax is in lieu of all other state, county and municipal taxes and licenses upon the marine insurer, except taxes upon real estate, any retaliatory exactions imposed by paragraph (3) of subdivision (f) of Section 28 of Article XIII of the Constitution, motor vehicle and other …

Rev. & Tax. Code § 12103 Section 12103

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Except as otherwise provided in Section 12105, the tax shall be computed each year upon the average annual underwriting profit of the insurer from ocean marine insurance during the preceding three calendar years. (Added by Stats. 1961, Ch. 740.)

Rev. & Tax. Code § 12104 Section 12104

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If the insurer has transacted ocean marine insurance in this State in each of the three calendar years immediately preceding the year in which a tax return is required to be filed, the tax shall be computed as follows: (a) Divide the average annual premiums of the insurer from oc…

Rev. & Tax. Code § 12105 Section 12105

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If the insurer has not transacted ocean marine insurance in this State in each of the three calendar years immediately preceding the year in which a tax return is required to be filed, its tax shall be computed on the basis of its premiums and underwriting profits in the last com…

Rev. & Tax. Code § 12106 Section 12106

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In computing the tax of a marine insurer issuing participating policies, there shall not be included in underwriting profit the amounts refunded by the insurer on account of premiums previously paid by its policyholders. (Added by Stats. 1961, Ch. 740.)

Rev. & Tax. Code § 12107 Section 12107

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Whenever in this part the date, April 1st, is used as the beginning date for the computation of interest, attachment of penalties, or the fixing of periods of limitation, the date, June 15th, shall be substituted in lieu thereof with respect to taxes for ocean marine insurance. (…

Rev. & Tax. Code § 16720 Section 16720

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Every person required to file a return reporting a generation skipping transfer under applicable federal statute and regulations shall file a return with the State Controller on or before the last day prescribed for filing the federal return. There shall be attached to the return…

Rev. & Tax. Code § 16721 Section 16721

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The return shall contain such information and be in such form as the Controller may prescribe and shall state the amount of tax due under the provisions of this part. The return shall contain, or be verified by, a written declaration that it is made under the penalties of perjury…

Rev. & Tax. Code § 16722 Section 16722

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If, after the filing of a duplicate return, the federal authorities shall increase or decrease the amount of the federal generation skipping transfer tax, an amended return shall be filed with the State Controller showing all changes made in the original return and the amount of …

Rev. & Tax. Code § 18601 Section 18601

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(a) Except as provided in subdivision (b), (c), or (d), every taxpayer subject to the tax imposed by Part 11 (commencing with Section 23001) shall, on or before the 15th day of the fourth month following the close of its taxable year, transmit to the Franchise Tax Board a return …

Rev. & Tax. Code § 18602 Section 18602

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In the event that taxes, interest, and penalties have been or shall be assessed against, paid by, or collected from a corporation under Chapter 2 (commencing with Section 23101) of Part 11, which assessment, payment, or collection should have been made under Chapter 3 (commencing…

Rev. & Tax. Code § 18604 Section 18604

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(a) The Franchise Tax Board may grant a reasonable extension of time for filing any return, declaration, statement, or other document required by Part 11 (commencing with Section 23001), in the manner and form as the Franchise Tax Board may determine. No extension or extensions s…

Rev. & Tax. Code § 18606 Section 18606

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(a) In cases where receivers, trustees in a case under Title 11 of the United States Code, or assignees are operating the property or business of a corporation those receivers, trustees, or assignees shall make returns for that corporation in the same manner and form as that corp…

Rev. & Tax. Code § 20601 Section 20601

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Subject to the limitations provided in this chapter, a claimant may file with the Controller, pursuant to Article 3 (commencing with Section 20621) of this chapter, a claim for postponement from the State of California of a sum equal to, but not exceeding, the amount of property …

Rev. & Tax. Code § 20602 Section 20602

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Upon approval of a claim described in Section 20601, the Controller shall make payments directly to a county tax collector for the property taxes owed on behalf of a qualified claimant. Payments may, upon appropriation by the Legislature, be made out of the amounts appropriated p…

Rev. & Tax. Code § 20603 Section 20603

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The Controller shall prescribe the manner in which a claimant eligible under this chapter, who for any reason is incapacitated, may appoint his or her spouse or an authorized agent, or have any such person appointed for such claimant, for all purposes of claiming and receiving po…

Rev. & Tax. Code § 20605 Section 20605

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(a) The postponement of property taxes pursuant to this chapter shall not affect the obligation of a borrower to continue to make payments to a lender with respect to an impound, trust, or other type of account described in Section 2954 of the Civil Code which was established pri…

Rev. & Tax. Code § 23151 Section 23151

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(a) With the exception of banks and financial corporations, every corporation doing business within the limits of this state and not expressly exempted from taxation by the provisions of the Constitution of this state or by this part, shall annually pay to the state, for the priv…

Rev. & Tax. Code § 23151.1 Section 23151.1

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Notwithstanding Section 23151, every corporation (except banks and financial corporations) doing business within the limits of this state and not exempted from taxation by the provisions of the Constitution of this state or by this part, shall annually pay to the state for the pr…

Rev. & Tax. Code § 23151.2 Section 23151.2

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Notwithstanding Section 23151, every corporation (except banks and financial corporations) not exempted from taxation by the provisions of the Constitution of this state or by this part which dissolves or withdraws, shall pay a tax for its taxable year of dissolution or withdrawa…

Rev. & Tax. Code § 23153 Section 23153

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(a) Every corporation described in subdivision (b) shall be subject to the minimum franchise tax specified in subdivision (d) from the earlier of the date of incorporation, qualification, or commencing to do business within this state, until the effective date of dissolution or w…

Rev. & Tax. Code § 23154 Section 23154

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The tax imposed under this chapter is in lieu of all ad valorem taxes and assessments of every kind and nature upon the general corporate franchises of the corporations taxable under this chapter but is not in lieu of any taxes or assessments upon real property interests not othe…

Rev. & Tax. Code § 23155 Section 23155

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In the event that taxes, interest and penalties have been or shall be assessed against, paid by or collected from a taxpayer under a subdivision of Section 23151.1, which assessment, payment or collection should have been made under a different subdivision, such taxes, interest a…

Rev. & Tax. Code § 23156 Section 23156

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(a) The Franchise Tax Board shall abate, upon written request by a qualified nonprofit corporation, unpaid qualified taxes, interest, and penalties for the taxable years in which the qualified nonprofit corporation certifies, under penalty of perjury, that it was not doing busine…

Rev. & Tax. Code § 30121 Section 30121

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For purposes of this article: (a) “Cigarettes” has the same meaning as in Section 30003, as it read on January 1, 1988. (b) “Tobacco products” includes, but is not limited to, a product containing, made, or derived from tobacco or nicotine that is intended for human consumption, …

Rev. & Tax. Code § 30122 Section 30122

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(a) The Cigarette and Tobacco Products Surtax Fund is hereby created in the State Treasury. The fund shall consist of all revenues deposited therein pursuant to this article. Moneys in the fund may only be appropriated for the following purposes: (1) Tobacco-related school and co…

Rev. & Tax. Code § 30123 Section 30123

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(a) In addition to the tax imposed upon the distribution of cigarettes by this chapter, there shall be imposed upon every distributor a tax upon the distribution of cigarettes at the rate of twelve and one-half mills ($0.0125) for each cigarette distributed. (b) There shall be im…

Rev. & Tax. Code § 30124 Section 30124

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(a) With the exception of payments of refunds made pursuant to Article 1 (commencing with Section 30361) of Chapter 6, and reimbursement of the State Board of Equalization for expenses incurred in the administration and collection of the tax imposed by Section 30123, pursuant to …

Rev. & Tax. Code § 30125 Section 30125

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Funds expended pursuant to this article shall be used only for the purposes expressed in this article and shall be used to supplement existing levels of service and not to fund existing levels of service. The fund and accounts in the fund may be used for loans to the General Fund…

Rev. & Tax. Code § 30126 Section 30126

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The annual determination required of the State Board of Equalization pursuant to subdivision (b) of Section 30123 shall be made based on the wholesale cost of tobacco products as of March 1, and shall be effective during the state’s next fiscal year. (Added November 8, 1988, by i…

Rev. & Tax. Code § 30128 Section 30128

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This article shall take effect on January 1, 1989. (Added November 8, 1988, by initiative Proposition 99. Note: This section prescribes a delayed operative date for Article 2, commencing with Section 30121.)

Rev. & Tax. Code § 30129 Section 30129

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The tax imposed by Section 30123 shall be imposed on every cigarette and tobacco product in the possession or under the control of every dealer and distributor on and after 12:01 a.m. on January 1, 1989, pursuant to rules and regulations promulgated by the State Board of Equaliza…

Rev. & Tax. Code § 30130 Section 30130

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This article may be amended only by vote of four-fifths of the membership of both houses of the Legislature. All amendments to this article must be consistent with its purposes. (Added November 8, 1988, by initiative Proposition 99. Operative January 1, 1989, by Section 30128.)

Rev. & Tax. Code § 41030 Section 41030

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(a) The Office of Emergency Services shall determine annually, on or before October 1, to be effective on January 1 of the following year, surcharge amounts pursuant to subdivision (b) that it estimates will produce sufficient revenue to fund the current fiscal year’s 911 and 988…

Rev. & Tax. Code § 41031 Section 41031

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(a) The Office of Emergency Services shall make its determination of the 911 surcharge amount each year no later than October 1 and shall notify the department of the new amount, which shall be effective with respect to access lines and the purchase of prepaid mobile telephony se…

Rev. & Tax. Code § 41032 Section 41032

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Immediately upon notification by the Office of Emergency Services, the department shall notify every service supplier and seller registered with it of the new amounts by a means determined by the department that may include, but is not limited to, mail, electronic mail, or intern…

Rev. & Tax. Code § 4141 Section 4141

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Any person may apply to the tax collector to satisfy and remove any lien by paying the sum of the following: (a) The sum of the amounts computed by multiplying the assessed value of the personal property, or leasehold improvements, or possessory interests by the applicable tax ra…

Rev. & Tax. Code § 4142 Section 4142

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Where delinquent taxes are being paid in installments, and a lien is sought to be satisfied and removed under this chapter, there shall be credited on the amount required to satisfy and remove the lien an amount which bears the same proportion to the amount which has been paid in…

Rev. & Tax. Code § 4143 Section 4143

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(a) Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due and payable pursuant to this part, the tax collector, with the approval of the board of supervisors, may accept partial payments from the taxpayer. The partial payments shall b…

Rev. & Tax. Code § 43101 Section 43101

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Every person, as defined in Section 25118 of the Health and Safety Code, who is subject to the fees specified in Section 105190 of the Health and Safety Code or imposed pursuant to Section 25205.2, 25205.5, or 25205.6 of, or described in Section 25205.25 of, the Health and Safety…

Rev. & Tax. Code § 43102 Section 43102

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The board, whenever it deems it necessary to ensure compliance with this part, may require any person subject to this part to place with it any security that the board determines to be reasonable, taking into account the circumstances of that person. Any security in the form of c…

Rev. & Tax. Code § 45101 Section 45101

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Every person who operates a solid waste landfill required to have a solid waste facilities permit pursuant to Chapter 3 (commencing with Section 44001) of Part 4 of the Public Resources Code shall register with the board. (Amended by Stats. 1993, Ch. 656, Sec. 48. Effective Octob…

Rev. & Tax. Code § 45102 Section 45102

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The board, whenever it deems it necessary to ensure compliance with this part, may require any person subject to this part to place with it any security that the board determines to be reasonable, taking into account the circumstances of that person. Any security in the form of c…