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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 § 11316 Section 11316
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If the board makes an assessment pursuant to Section 11311, 11314, or 11315 due to the negligence of the taxpayer, a penalty of 10 percent of the value of the estimated or escape assessment shall be added to the assessment. If the estimated or escape assessment is due to a fraudu…
Rev. & Tax. Code § 11317 Section 11317
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(a) An escape assessment shall be entered on the current private railroad car tax record, and if this is not the record for the year in which the property escaped assessment, the entry shall be followed with “escape assessment for year 20__.” The property shall be assessed at the…
Rev. & Tax. Code § 11318 Section 11318
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Except in the case of a taxpayer fraudulently or willfully attempting to evade the tax, any escape assessment shall be made and the taxpayer notified thereof within four years after August 1 of the year in which the property escaped assessment. No escape assessment shall be effec…
Rev. & Tax. Code § 11319 Section 11319
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Showing 1,301–1,350 of 7,339

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If any assessment made pursuant to this article results in a tax that is paid after December 10 of the year to which the assessment relates, the tax shall bear interest at the adjusted annual rate established pursuant to Section 19521 from December 10 of the year in which the ass…

Rev. & Tax. Code § 18631 Section 18631

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(a) This article does not apply to any payment of interest obligations not taxable under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001). (b) Except as otherwise provided, every person required to file an information return with the Secretary of…

Rev. & Tax. Code § 18631.7 Section 18631.7

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(a) Any check casher engaged in the trade or business of cashing checks that, in the course of that trade or business, cashes checks other than one-party checks, payroll checks, or government checks totaling more than ten thousand dollars ($10,000) in one transaction or two or mo…

Rev. & Tax. Code § 18632 Section 18632

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Division 6 (commencing with Section 13000) of the Unemployment Insurance Code sets forth provisions administered by the Employment Development Department relating to the reporting, collection, refunding to the employer, and enforcement of taxes required to be withheld from wages …

Rev. & Tax. Code § 18633 Section 18633

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(a) (1) Every partnership, on or before the 15th day of the third month following the close of its taxable year, shall make a return for that taxable year, stating specifically the items of gross income and the deductions allowed by Part 10 (commencing with Section 17001). Except…

Rev. & Tax. Code § 18633.5 Section 18633.5

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(a) Every limited liability company that is classified as a partnership for California tax purposes that is doing business in this state, organized in this state, or registered with the Secretary of State shall file its return on or before the 15th day of the third month followin…

Rev. & Tax. Code § 18635 Section 18635

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Every trust claiming a charitable, religious, scientific, literary, or educational deduction under Section 642(c) of the Internal Revenue Code for the taxable year shall furnish information with respect to the taxable year, at the time and in the manner as the Franchise Tax Board…

Rev. & Tax. Code § 18635.5 Section 18635.5

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(a) Section 6034A of the Internal Revenue Code, relating to information to beneficiaries of estates and trusts, shall apply, except as otherwise provided. (b) Section 6034A(a) is modified to refer to Section 18505 in lieu of Section 6012(a) of the Internal Revenue Code. (c) Secti…

Rev. & Tax. Code § 18639 Section 18639

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(a) (1) In addition to those reports required under paragraph (8) of subdivision (c) of Section 18631, information returns shall be required, at the time and in the form and manner and to the extent that the Franchise Tax Board may prescribe, from both of the following: (A) Every…

Rev. & Tax. Code § 18640 Section 18640

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(a) Any corporation allocating amounts as patronage dividends, rebates, or refunds (whether in cash, merchandise, capital stock, revolving fund certificates, retain certificates, certificates of indebtedness, letters of advice, or in some other manner that discloses to each patro…

Rev. & Tax. Code § 18642 Section 18642

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(a) All owners and transferors of an interest in real property or a mobilehome shall file a return upon written request by the Franchise Tax Board which includes a social security number or other identification number prescribed by the Franchise Tax Board, identification of the p…

Rev. & Tax. Code § 18644 Section 18644

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(a) The operator of a boat on which one or more individuals, during a calendar year, perform services described in subdivision (o) of Section 13009 of the Unemployment Insurance Code shall submit to the Franchise Tax Board (at the time, and in the manner and form, as the Franchis…

Rev. & Tax. Code § 18646 Section 18646

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(a) The head of every state agency (as defined by Section 11000 of the Government Code) entering into any contract shall make a return (at the time and in the form the Franchise Tax Board may by regulation prescribe) setting forth all of the following: (1) The name, address, type…

Rev. & Tax. Code § 18648 Section 18648

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(a) Section 6112 of the Internal Revenue Code, relating to material advisors of reportable transactions that must keep lists of advisees, applies except as otherwise provided. (b) Section 6112 of the Internal Revenue Code is modified by substituting the phrase “Secretary or the F…

Rev. & Tax. Code § 18648.5 Section 18648.5

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(a) Section 6115 of the Internal Revenue Code, relating to disclosure related to quid pro quo contributions, shall apply, except as otherwise provided. (b) The requirements of subdivision (a) shall be treated as being satisfied upon a showing that the requirements in Section 6115…

Rev. & Tax. Code § 18649 Section 18649

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A copy of the information furnished pursuant to Section 1275(c)(2) of the Internal Revenue Code shall be provided to the Franchise Tax Board by any issuer subject to tax under this part at the time and in the manner required by the Franchise Tax Board. (Added by Stats. 1993, Ch. …

Rev. & Tax. Code § 23221 Section 23221

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(a) Any credit union that incorporates under the laws of this state or qualifies to transact intrastate business in this state shall thereupon prepay a tax of twenty-five dollars ($25) as provided in Section 23153. The prepayment shall be made to the Secretary of State with the f…

Rev. & Tax. Code § 23222 Section 23222

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(a) If a taxpayer commences to do business in this state during its first taxable year its tax for that year shall be adjusted upon the basis of the net income received during that taxable year, at the rate applicable to that year, a credit being allowed for the prepayment of the…

Rev. & Tax. Code § 23222a Section 23222a

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In every case in which the second or succeeding taxable years of a commencing taxpayer constitute a period of less than 12 months or in which the taxpayer does business for a period of less than 12 months during its second or succeeding taxable years, the tax for such year or yea…

Rev. & Tax. Code § 23223 Section 23223

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(a) When any taxpayer commences to do business in this state for the first time in any taxable year other than the year of incorporation or qualification, its tax for that taxable year and for the succeeding taxable year shall be computed in accordance with the provisions of Sect…

Rev. & Tax. Code § 23224 Section 23224

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(a) Notwithstanding the provisions of Section 23222 and Section 23223, if a corporation, which has been subject to the provisions of Chapter 3 commences to do business in this state, its tax shall be computed as follows: (1) Such corporation shall pay a tax under Chapter 3 for th…

Rev. & Tax. Code § 23224.5 Section 23224.5

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(a) After December 31, 1971, if a corporation which has been subject to the provisions of Chapter 3 commences to do business in this state, such corporation shall pay a tax under Chapter 3 for the whole of the taxable year it commences to do such business. (b) For the purposes of…

Rev. & Tax. Code § 23225 Section 23225

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The adjusted tax, as provided in Sections 23222 to 23224.5, inclusive, for any taxable year in excess of the prepayment for that year, shall be due and payable as provided in Article 2 (commencing with Section 18601) of Chapter 2 of Part 10.2. (Amended by Stats. 1993, Ch. 31, Sec…

Rev. & Tax. Code § 23226 Section 23226

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In the case of the taxpayer taxable in the manner provided in Sections 23222 to 23224.5, inclusive, reporting income from any source on a deferred basis, the Franchise Tax Board is authorized to distribute or apportion such income, or deductions applicable thereto, if it determin…

Rev. & Tax. Code § 4920 Section 4920

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(a) This article shall be applicable only if all of the requirements of either of the following are met: (1) (A) By substantial evidence, a redemptioner convinces the tax collector that money paid by him or her in redemption of any property or for the use of any property pursuant…

Rev. & Tax. Code § 4921 Section 4921

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The redemptioner shall sign and file with the tax collector a verified statement 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 delinquent roll opposite the unin…

Rev. & Tax. Code § 4922 Section 4922

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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, or if no address is known, at the county seat. Assessee a…

Rev. & Tax. Code § 4923 Section 4923

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The notice shall state that the last assessee of the property in connection with which payment may be transferred pursuant to this article, may within 10 days after the mailing demand a hearing by the board of supervisors. If made, the demand shall be in duplicate and one copy sh…

Rev. & Tax. Code § 4924 Section 4924

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If the amount paid by the redemptioner is less than the amount necessary to redeem the property intended or less than the amount required to be paid for the use of the property pursuant to Chapter 3 of Part 7 of this division, the balance of the amount due shall be paid before th…

Rev. & Tax. Code § 4925 Section 4925

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If the amount paid by the redemptioner exceeds the amount necessary to redeem the property intended or more than the amount required to be paid for the use of the property pursuant to Chapter 3 of Part 7 of this division the applicant is entitled to a refund of the excess which s…

Rev. & Tax. Code § 6150 Section 6150

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For purposes of this article, notwithstanding any provision of Chapter 1 (commencing with Section 6001), the following words have the following meanings in extending the sales tax to support services: (a) “County” means a county, city and county, or a public authority or nonprofi…

Rev. & Tax. Code § 6151 Section 6151

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(a) Beginning on the date for which the federal Centers for Medicare and Medicaid Services approves implementation of the state plan amendment described in subdivision (c) of Section 12306.6 of the Welfare and Institutions Code, but no earlier than January 1, 2012, for the privil…

Rev. & Tax. Code § 6152 Section 6152

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For the efficient administration of this article and the collection of tax from providers, a seller shall register with the board, collect the tax from the provider, and report and pay the tax to the board. (Added by Stats. 2010, Ch. 725, Sec. 7. (AB 1612) Effective October 19, 2…

Rev. & Tax. Code § 6154 Section 6154

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For the efficient administration of this article and the collection of tax from providers, Article 1.1 (commencing with Section 6470) of Chapter 5, pertaining to prepayment of taxes, shall not apply to sellers until no later than three months after the date that federal approval …

Rev. & Tax. Code § 6156 Section 6156

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A seller shall file with the board an application pursuant to Section 6066, which shall state that the applicant will actively engage in arranging for the retail sale of support services. (Added by Stats. 2010, Ch. 725, Sec. 7. (AB 1612) Effective October 19, 2010. Section (as pa…

Rev. & Tax. Code § 6158 Section 6158

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After compliance by the seller with Section 6156 and by the seller and the board with Section 6067, the board shall grant and issue a permit or permits to each applicant pursuant to Section 6067, except that the board shall grant and issue a single permit to the State Department …

Rev. & Tax. Code § 6160 Section 6160

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A permit issued pursuant to this article shall be held only by a seller that is actively engaged in arranging for the retail sale of support services. Any seller not so engaged shall forthwith surrender its permit to the board for cancellation. The board may revoke the permit of …

Rev. & Tax. Code § 6162 Section 6162

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For purposes of Section 6486, a seller is a retailer. (Added by Stats. 2010, Ch. 725, Sec. 7. (AB 1612) Effective October 19, 2010. Section (as part of Article 4) conditionally operative as provided in Section 6170. Conditionally inoperative as prescribed in Section 6170. Repeale…

Rev. & Tax. Code § 6164 Section 6164

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Every provider and seller shall keep any records, receipts, invoices, and other pertinent papers in such form as the board may require. (Added by Stats. 2010, Ch. 725, Sec. 7. (AB 1612) Effective October 19, 2010. Section (as part of Article 4) conditionally operative as provided…

Rev. & Tax. Code § 6166 Section 6166

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The board, or any person authorized in writing by the board, may examine the books, papers, records, and equipment of any seller or provider, and may investigate the character of the business of the seller, pursuant to Section 7054. (Added by Stats. 2010, Ch. 725, Sec. 7. (AB 161…

Rev. & Tax. Code § 6168 Section 6168

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Notwithstanding Section 7101, all revenues, less refunds, derived from the taxes extended by this article shall be deposited in the State Treasury to the credit of the Personal Care IHSS Quality Assurance Revenue Fund, which is hereby created. Notwithstanding Section 13340 of the…

Rev. & Tax. Code § 6170 Section 6170

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(a) (1) This article shall become operative only if federal Medicaid approval sought by the Director of Health Care Services pursuant to paragraph (1) of subdivision (c) of Section 12306.6 of the Welfare and Institutions Code is granted. (2) If approval is granted as described in…

Rev. & Tax. Code § 6172 Section 6172

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This article shall remain in effect only until the January 1 following the date the tax extended by this article becomes inoperative pursuant to subdivision (b) of Section 6170, and as of that date is repealed. (Added by Stats. 2010, Ch. 725, Sec. 7. (AB 1612) Effective October 1…

Rev. & Tax. Code § 9425 Section 9425

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The exemptions in Chapter 2 (commencing with Section 8651) of Part 3 do not apply to IFTA-required returns. However, the exempt use shall be refunded under the refund provisions in Chapter 6 (commencing with Section 9151) of Part 3. (Added by Stats. 1995, Ch. 555, Sec. 38. Effect…

Rev. & Tax. Code § 11336 Section 11336

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On or before August 1 the board shall complete the assessment of all property required to be assessed and shall notify the assessees thereof. This notice shall include an announcement of the statutory period during which, and the place at which, a petition for reassessment may be…

Rev. & Tax. Code § 11337 Section 11337

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Between August 1 and August 21, the assessments made by the board shall be open for inspection by all persons interested. (Amended by Stats. 1981, Ch. 1132, Sec. 9.)

Rev. & Tax. Code § 11338 Section 11338

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(a) The owner or assessee may file a petition for reassessment on or before September 20. If the petition is not filed on or before September 20, or, if the period is extended by the board, by October 5, the assessment of the board shall be final. (b) The board may extend the per…