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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 § 20621 Section 20621
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Each claimant applying for postponement under Article 2 (commencing with Section 20601) shall file a claim under penalty of perjury with the Controller on a form supplied by the Controller. The claim shall contain all of the following: (a) Evidence acceptable to the Controller th…
Rev. & Tax. Code § 20622 Section 20622
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The claim for postponement shall be filed after October 1 of the fiscal year in which the postponement is claimed and on or before February 10 of that fiscal year; if February 10th falls on Saturday, Sunday, or a legal holiday, the date is extended to the next business day. (Amen…
Rev. & Tax. Code § 23181 Section 23181
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(a) Except as otherwise provided herein, an annual tax is hereby imposed upon every bank doing business within the limits of this state according to or measured by its net income, upon the basis of its net income for the next preceding income year at the rate provided under Secti…
Rev. & Tax. Code § 23182 Section 23182
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Showing 1,251–1,300 of 7,339

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The tax imposed under this part upon banks and financial corporations is in lieu of all other taxes and licenses, state, county and municipal, upon the said banks and financial corporations except taxes upon their real property, local utility user taxes, sales and use taxes, stat…

Rev. & Tax. Code § 23183 Section 23183

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(a) For taxable years beginning before January 1, 2000, an annual tax is hereby imposed upon every financial corporation doing business within the limits of this state and taxable under the provisions of Section 27 of Article XIII of the Constitution of this state, for the privil…

Rev. & Tax. Code § 23183.1 Section 23183.1

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Notwithstanding Section 23183, every financial corporation doing business within the limits of this state and not exempted from taxation by the Constitution of this state or by this part, shall annually pay to the state for the privilege of exercising its corporate franchises wit…

Rev. & Tax. Code § 23183.2 Section 23183.2

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Notwithstanding Section 23183, every financial corporation 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 withdrawal according to or measured by it…

Rev. & Tax. Code § 23186 Section 23186

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For taxable years ending on or after December 31, 1995, the rate of tax on banks and financial corporations shall be the rate of tax specified in Section 23151, plus 2 percent. (Amended by Stats. 2000, Ch. 862, Sec. 55. Effective January 1, 2001.)

Rev. & Tax. Code § 23187 Section 23187

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Upon the request of a taxpayer under this chapter, the tax-collecting officer of a county, city, or other political subdivision of this State, shall furnish an official receipt for real and personal property taxes paid to him setting forth a description of such property, the asse…

Rev. & Tax. Code § 23188 Section 23188

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In the event that taxes, interest, or penalties have been or shall be assessed against, paid by, or collected from a taxpayer under a subdivision of Section 23181 or 23183.1, which assessment, payment, or collection should have been made under a different subdivision of those sec…

Rev. & Tax. Code § 30131 Section 30131

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Notwithstanding Section 30122, the California Children and Families Trust Fund is hereby created in the State Treasury for the exclusive purpose of funding those provisions of the California Children and Families Act of 1998 that are set forth in Division 108 (commencing with Sec…

Rev. & Tax. Code § 30131.1 Section 30131.1

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The following definitions apply for purposes of this article: (a) “Cigarette” has the same meaning as in Section 30003, as it read on January 1, 1997. (b) “Tobacco products” shall have the same meaning as in subdivision (b) of Section 30121, as amended by the California Healthcar…

Rev. & Tax. Code § 30131.2 Section 30131.2

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(a) In addition to the taxes imposed upon the distribution of cigarettes by Article 1 (commencing with Section 30101) and Article 2 (commencing with Section 30121) and any other taxes in this chapter, there shall be imposed an additional surtax upon every distributor of cigarette…

Rev. & Tax. Code § 30131.3 Section 30131.3

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Except for payments of refunds made pursuant to Article 1 (commencing with Section 30361) of Chapter 6, reimbursement of the State Board of Equalization for expenses incurred in the administration and collection of the taxes imposed by Section 30131.2, and transfers of funds in a…

Rev. & Tax. Code § 30131.4 Section 30131.4

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(a) All moneys raised pursuant to taxes imposed by Section 30131.2 shall be appropriated and expended only for the purposes expressed in the California Children and Families Act, and shall be used only to supplement existing levels of service and not to fund existing levels of se…

Rev. & Tax. Code § 30131.5 Section 30131.5

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The annual determination required of the State Board of Equalization pursuant to subdivision (b) of Section 30131.2 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 3, 1998, by…

Rev. & Tax. Code § 30131.6 Section 30131.6

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The taxes imposed by Section 30131.2 shall be imposed on every cigarette and on tobacco products in the possession or under the control of every dealer and distributor on and after 12:01 a.m. on January 1, 1999, pursuant to rules and regulations promulgated by the State Board of …

Rev. & Tax. Code § 40035 Section 40035

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Every electric utility selling electrical energy for consumption in this state shall register with the board upon a form prescribed by the board and shall set forth the name under which the utility transacts or intends to transact business and such other information as the board …

Rev. & Tax. Code § 40036 Section 40036

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(a) When necessary to ensure compliance with this part, the board may require any person subject to this part to place with it the security that the board determines. Security in the form of cash, insured deposits in banks or savings and loan institutions, or a bond or bonds duly…

Rev. & Tax. Code § 41040 Section 41040

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Every service supplier or seller in this state shall register with the department upon a form prescribed by the department and shall set forth the name under which it transacts or intends to transact business and other information as the department may require. (Amended by Stats.…

Rev. & Tax. Code § 41041 Section 41041

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(a) When necessary to ensure compliance with this part, the department may require any person subject to this part to place with it the security that the department determines. Security in the form of cash, insured deposits in banks or savings and loan institutions, or a bond or …

Rev. & Tax. Code § 4151 Section 4151

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Any person filing an affidavit of interest may apply to the tax collector to have any parcel separately valued in order that it may be redeemed under the provisions of this chapter. The tax collector may file an application to have any parcel separately valued when such applicati…

Rev. & Tax. Code § 4153 Section 4153

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The county assessor shall determine a separate valuation on the parcel for each of the years for which it was delinquent, and shall determine the valuation of the remaining parcel for each of the years for which it was delinquent. The sum of the valuations of the parcels shall eq…

Rev. & Tax. Code § 4154 Section 4154

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If the assessor has set forth the value of personal property, or leasehold improvements, or possessory interests opposite his or her determination of the value of the parcel, the amount of defaulted taxes on the parcel is the sum of the following: (a) The sum of the amounts compu…

Rev. & Tax. Code § 4155 Section 4155

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If the assessor has not set forth the value of personal property, or leasehold improvements, or possessory interests opposite his determination of the value of the parcel, the amount of sold taxes on the parcel is the sum of the following: (a) The sum of the amounts computed by m…

Rev. & Tax. Code § 4156 Section 4156

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The amount necessary to redeem the parcel is the sum of the following: (a) The amount of defaulted taxes on the parcel. (b) Delinquent penalties in an amount which bear the same proportion to the delinquent penalties in the whole assessment as the amount of taxes and liens on the…

Rev. & Tax. Code § 4157 Section 4157

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The amount necessary to redeem the remaining parcel is the sum of the following: (a) The amount of defaulted taxes on the whole assessment less the amount of defaulted taxes on the parcel separately valued. (b) Delinquent penalties on the whole assessment less the amount of delin…

Rev. & Tax. Code § 4158 Section 4158

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Where delinquent taxes are being paid in installments, and a parcel is separately redeemed under this chapter, there shall be credited on the amount necessary to redeem the parcel an amount which bears the same proportion to the total amount which has been paid in installments on…

Rev. & Tax. Code § 4159 Section 4159

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In all other respects, the redemption shall be made in the ordinary manner. (Added by Stats. 1968, Ch. 1293.)

Rev. & Tax. Code § 4911 Section 4911

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(a) If an assessee or agent of the assessee, by mistake, pays the tax on other than the property intended and by substantial evidence convinces the tax collector that the payment was intended for another property, the tax collector shall cancel the credit on the unintended proper…

Rev. & Tax. Code § 4911.1 Section 4911.1

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(a) If through no fault of the assessee or agent of the assessee a tax payment is credited to property other than the property intended and after a guaranty or certificate of title issues respecting the unintended property, the taxpayer by substantial evidence convinces the tax c…

Rev. & Tax. Code § 4912 Section 4912

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The property owner shall sign and file with the tax collector a verified cancellation voucher containing complete details of the transaction. If the transfer is made the voucher shall be preserved as a public record and reference to it shall be entered on the roll opposite the un…

Rev. & Tax. Code § 4913 Section 4913

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If a credit is canceled on unintended property, the tax collector shall notify the assessee or agent of the assessee of the unintended property by registered mail at his last known address respecting the proposed transfer. If the credit on the unintended property is canceled and …

Rev. & Tax. Code § 4914 Section 4914

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The notice shall state that the owner of the unintended property may within ten days after the mailing demand a hearing by the board of supervisors. If made, the demand shall be in duplicate and one copy shall be filed with the tax collector. The board of supervisors shall set a …

Rev. & Tax. Code § 4915 Section 4915

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If the amount paid is less than the amount due on the property intended, the balance of the amount due shall be paid before the transfer is made. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 4916 Section 4916

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If the amount paid exceeds the amount due on the property intended, the applicant is entitled to a refund of the excess in the same manner as an overcollection of tax is refunded; provided, however, that if the refund is made within 90 days after the date of payment it may be mad…

Rev. & Tax. Code § 6091 Section 6091

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For the purpose of the proper administration of this part and to prevent evasion of the sales tax it shall be presumed that all gross receipts are subject to the tax until the contrary is established. The burden of proving that a sale of tangible personal property is not a sale a…

Rev. & Tax. Code § 6092 Section 6092

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The certificate relieves the seller from liability for sales tax only if taken in good faith from a person who is engaged in the business of selling tangible personal property and who holds the permit provided for in Article 2 (commencing with Section 6066) of this chapter. (Amen…

Rev. & Tax. Code § 6092.1 Section 6092.1

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Notwithstanding any other provision of law, any person, other than a person exempt from payment of use tax in accordance with Section 6352, who leases mobile transportation equipment and who cannot otherwise properly issue a resale certificate may issue such a certificate for the…

Rev. & Tax. Code § 6092.5 Section 6092.5

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(a) Every qualified person making any sale of a mobilehome or commercial coach required to be registered annually under the Health and Safety Code, or of a vehicle required to be registered under the Vehicle Code or subject to identification under Division 16.5 (commencing with S…

Rev. & Tax. Code § 6093 Section 6093

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The certificate shall be signed by and bear the name and address of the purchaser, shall indicate the number of the permit issued to the purchaser, and shall indicate the general character of the tangible personal property sold by the purchaser in the regular course of business. …

Rev. & Tax. Code § 6094 Section 6094

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(a) If a purchaser who gives a resale certificate makes any use of the property other than retention, demonstration, or display while holding it for sale in the regular course of business, the use shall be taxable to the purchaser under Chapter 3 (commencing with Section 6201) of…

Rev. & Tax. Code § 6094.1 Section 6094.1

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If a purchaser acquires property in a transaction described in subdivision (a) of Section 6006.5 and leases such property, the purchaser may elect at the time the property is first leased by him, after the effective date of this section, to pay use tax measured by the purchase pr…

Rev. & Tax. Code § 6094.5 Section 6094.5

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Except as provided in Sections 6012.8 and 6012.9: (a) Any person, including any officer or employee of a corporation, who gives a resale certificate for property which he or she knows at the time of purchase is not to be resold by him or her or the corporation in the regular cour…

Rev. & Tax. Code § 6095 Section 6095

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If a purchaser gives a certificate with respect to the purchase of fungible goods, or purchases those goods for resale in the regular course of business, and thereafter commingles these goods with other fungible goods not so purchased but of such similarity that the identity of t…

Rev. & Tax. Code § 9420 Section 9420

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Except for trip permits as provided in Sections 8708 and 60122, all interstate users who choose to obtain an IFTA license from the board shall apply for a license and secure decals for their vehicles. Application for the license and decals shall be made annually on forms prescrib…

Rev. & Tax. Code § 11311 Section 11311

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If any person neglects or refuses to make a report as required by Article 2 of this chapter, the board shall make an estimate of the matters required to enable the board to make the assessment. The estimate shall be made for the year in respect to which the person failed to make …

Rev. & Tax. Code § 11312 Section 11312

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After making its estimate the board shall give to the person written notice of the estimate and its assessment. The notice shall be served personally or by mail; if by mail, service shall be made pursuant to Section 1013 of the Code of Civil Procedure and shall be addressed to th…

Rev. & Tax. Code § 11314 Section 11314

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If the board is dissatisfied with the report filed by any person, it may compute and determine the assessment upon the basis of any information available to it. (Added by Stats. 1941, Ch. 41.)

Rev. & Tax. Code § 11315 Section 11315

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If any property required to be assessed for any year wholly escapes assessment or escapes assessment in part due to the board’s underassessing the property because of failure of the taxpayer to report the property accurately, the board shall immediately assess or reassess the pro…