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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 § 2632 Section 2632
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If the tax collector refuses or neglects for five days to make payments or settlements as required in this division, he is liable for the full amount of taxes charged against him. (Enacted by Stats. 1939, Ch. 154.)
Rev. & Tax. Code § 2633 Section 2633
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The district attorney shall bring suit against the tax collector and his sureties for this amount. The controller or the board of supervisors may require the district attorney to bring this suit if he neglects his duty. After the suit is commenced, no credit shall be made to the …
Rev. & Tax. Code § 2634 Section 2634
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The roll or delinquent roll or a copy certified by the tax collector, showing unpaid taxes against any property, is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of taxes due and unpaid, and that there has been compliance with all form…
Rev. & Tax. Code § 2635 Section 2635
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When the amount of taxes paid exceeds the amount due by more than twenty dollars ($20), the tax collector shall send notice of the overpayment to the taxpayer. The notice shall be mailed to the taxpayer’s last known address and shall state the amount of overpayment and that a ref…

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Rev. & Tax. Code § 2635.5 Section 2635.5

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Notwithstanding any other law, the tax collector may apply any refund due a taxpayer, or the taxpayer’s agent, to any delinquent taxes due for the same property for which the same taxpayer, or his or her agent, is liable. (Amended by Stats. 2012, Ch. 161, Sec. 1. (AB 2643) Effect…

Rev. & Tax. Code § 2636 Section 2636

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Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due and payable pursuant to this chapter, the tax collector, with the approval of the board of supervisors, may accept such partial payment from the taxpayer. Such partial payments are…

Rev. & Tax. Code § 32051 Section 32051

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Alcoholic beverages in continuous transit through this State are exempt from the provisions of this part only while in continuous transit through this State in the possession or custody of common carriers. The board may require affidavits of any person on forms prescribed by the …

Rev. & Tax. Code § 32052 Section 32052

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No tax shall be imposed upon the sale of alcohol, distilled spirits, or wine by distilled spirits manufacturers, brandy manufacturers, rectifiers, industrial alcohol dealers, or wine growers for use in the trades, professions, or industries, but not for beverage use. Complete inf…

Rev. & Tax. Code § 32053 Section 32053

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Except as provided in Section 23113 of the Business and Professions Code, alcohol or other distilled spirits sold for the uses mentioned in Sections 23111 and 23112 of that code may be sold free of the tax imposed by this part only when sold in packages of a capacity of larger th…

Rev. & Tax. Code § 32054 Section 32054

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No tax shall be imposed upon the sale of alcoholic beverages by a licensee in this State to a common carrier or to a person licensed to sell alcoholic beverages on boats, trains, or airplanes operated by a common carrier when the alcoholic beverages are to be used without this St…

Rev. & Tax. Code § 321 Section 321

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Land shall be legally described for tax purposes pursuant to this chapter. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 322 Section 322

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If surveyed under the authority of the United States, land may be described by township, range, section, and fractional section, with its acreage. (Amended by Stats. 1974, Ch. 311.)

Rev. & Tax. Code § 323 Section 323

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If held under Spanish grant, land may be described by the exterior boundaries of the grants, or by the name of the grants, and the divisions, subdivisions, and acreage claimed. (Amended by Stats. 1941, Ch. 1240.)

Rev. & Tax. Code § 324 Section 324

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City lots may be described by naming the city and giving the number of the lot and block, according to the system of numbering in the city. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 325 Section 325

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When a map has been adopted as an official map under Division 3 (commencing with Section 66499.50) of Title 7 of the Government Code, land may be described by numbers or letters as shown on the official map. (Amended by Stats. 1978, Ch. 1112.)

Rev. & Tax. Code § 326 Section 326

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Whenever a map, other than an official map, has been furnished by the owner, claimant, or user of land, and it contains sufficient information clearly to identify the land, and it is properly identified by and filed with the assessor or the board, the land may be described by ref…

Rev. & Tax. Code § 327 Section 327

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Where any county or county officer possesses a complete, accurate map of any land in the county, or whenever such a complete, accurate map has been made in compliance with Sections 27556 to 27560, inclusive, of the Government Code, the assessor may number or letter the parcels in…

Rev. & Tax. Code § 327.1 Section 327.1

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The board of supervisors of any county may enact, by a majority vote of its membership, an ordinance, resolution, or board order that requires any party that records a digital subdivision map with the county recorder to also file a duplicate digital copy of that map with the coun…

Rev. & Tax. Code § 327.5 Section 327.5

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Notwithstanding any other provision of law, the assessor shall not assign any parcel numbers or prepare a separate assessment or separate valuation to divide any existing residential structure into a subdivision, as defined in Section 66424 of the Government Code, until a subdivi…

Rev. & Tax. Code § 328 Section 328

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Land may be described by metes and bounds, or other description sufficient to identify it, giving the locality and an estimate of the number of acres. (Amended by Stats. 1974, Ch. 311.)

Rev. & Tax. Code § 34011 Section 34011

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(a) (1) Effective January 1, 2018, a cannabis excise tax shall be imposed upon purchasers of cannabis or cannabis products sold in this state at the rate of 15 percent of the average market price of any retail sale by a cannabis retailer. A purchaser’s liability for the cannabis …

Rev. & Tax. Code § 34011.01 Section 34011.01

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(a) Any amount owed by a cannabis retailer to a distributor in connection with the collection of cannabis excise tax owed prior to January 1, 2023, shall be paid by the retailer to the distributor on or before April 1, 2023. This section shall not be construed to require the depa…

Rev. & Tax. Code § 34011.1 Section 34011.1

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(a) (1) Until December 31, 2025, a licensed cannabis retailer that has received approval from the Department of Cannabis Control for a fee waiver under Section 26249 of the Business and Professions Code may retain vender compensation in an amount equal to 20 percent of the cannab…

Rev. & Tax. Code § 34011.2 Section 34011.2

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(a) (1) Effective on and after January 1, 2023, a cannabis excise tax shall be imposed upon purchasers of cannabis or cannabis products sold in this state at 15 percent of the gross receipts of any retail sale by a cannabis retailer. (2) Notwithstanding paragraph (1), on and afte…

Rev. & Tax. Code § 34012 Section 34012

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(a) (1) Effective January 1, 2018, and before July 1, 2022, there is hereby imposed a cultivation tax on all harvested cannabis that enters the commercial market upon all cultivators. The tax shall be due after the cannabis is harvested and enters the commercial market. (A) The t…

Rev. & Tax. Code § 34012.1 Section 34012.1

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(a) Notwithstanding Section 34012, on and after the operative date of the act adding this section, the cultivation tax shall not be imposed on medicinal cannabis designated for donation by a cultivator in the track and trace system. (b) A person licensed under Division 10 (commen…

Rev. & Tax. Code § 34012.2 Section 34012.2

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(a) On and after January 1, 2022, there is exempt from the cultivation tax imposed pursuant to Section 34012 the cultivation of all harvested cannabis that will be, or has been, designated a trade sample pursuant to Section 26153.1 of the Business and Professions Code and all har…

Rev. & Tax. Code § 34012.3 Section 34012.3

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(a) The cannabis excise tax required to be collected by a cannabis retailer, and any amount not returned to the purchaser that is not tax but was collected from the purchaser under the representation by the cannabis retailer that it was tax, constitutes debt owed by the cannabis …

Rev. & Tax. Code § 34012.5 Section 34012.5

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(a) The cultivation tax and cannabis excise tax imposed pursuant to Section 34011 required to be collected by the distributor, or required to be collected by the manufacturer pursuant to paragraph (2) of subdivision (h) of Section 34012, and any amount unreturned to the cultivato…

Rev. & Tax. Code § 36011 Section 36011

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Commencing July 1, 2024, an excise tax is hereby imposed upon licensed firearms dealers, firearms manufacturers, and ammunition vendors, at the rate of 11 percent of the gross receipts from the retail sale in this state of any firearm, firearm precursor part, or ammunition. (Adde…

Rev. & Tax. Code § 38115 Section 38115

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A timber yield tax is hereby imposed on every timber owner who harvests his timber or causes it to be harvested on or after April 1, 1977, and on every timber owner of felled or downed timber who acquires title to such felled or downed timber in this state from an exempt person o…

Rev. & Tax. Code § 38116 Section 38116

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(a) Subject to the limitation in subdivision (b), there is exempted from the tax imposed by this part timber whose immediate harvest value is so low that, if not exempt, the tax on the timber would amount to less than the cost of administering and collecting the tax, as determine…

Rev. & Tax. Code § 4511 Section 4511

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Any county may, upon the recommendation of the tax collector, and by resolution of the board of supervisors of that county adopted during the fiscal year for which it is to first apply, sell tax certificates. If the board orders the discontinuance of the procedures authorized by …

Rev. & Tax. Code § 4512 Section 4512

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In each county that elects to sell tax certificates, there shall be created a Tax Certificate Redemption Fund. Moneys in the Tax Certificate Redemption Fund shall be used exclusively for the purposes described in Section 4527. (Added by Stats. 1995, Ch. 189, Sec. 7. Effective Jul…

Rev. & Tax. Code § 4513 Section 4513

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Nothing in this part shall reduce, change, affect, or otherwise alter the rights of any property owner or taxpayer that exist in the absence of this part. Under no circumstances shall the property owner or taxpayer be required to pay more than would have been owed if the sale of …

Rev. & Tax. Code § 47010 Section 47010

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(a) Beginning January 1, 2023, a producer shall pay a lithium extraction excise tax upon each metric ton of lithium carbonate equivalent extracted from geothermal fluid, spodumene ore, rock, minerals, clay, or any other naturally occurring substance in this state, at the followin…

Rev. & Tax. Code § 47015 Section 47015

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For purposes of this part, the lithium and lithium compounds extracted shall be converted to lithium carbonate equivalent by multiplying the tonnage of lithium and lithium compounds by the appropriate conversion factor, as follows: Lithium or lithium compound: Conversion factor: …

Rev. & Tax. Code § 47020 Section 47020

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(a) It is the intent of the Legislature that this part preempt provisions pertaining to the imposition of taxes by counties, municipalities, and districts to the extent that the provisions are inconsistent with this part. (b) Except as provided in subdivision (c), the taxes impos…

Rev. & Tax. Code § 53002 Section 53002

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(a) Beginning July 1, 2028, and every July 1 thereafter, an annual tax is imposed upon all private detention facility operators equal to 25 percent of the operator’s gross income for that fiscal year. (b) The tax imposed by this section shall apply regardless of whether the contr…

Rev. & Tax. Code § 5331 Section 5331

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Aircraft owned by the United States, by any foreign government, or by a consul or other official representative of any foreign government, are exempt from personal property taxation. (Added by Stats. 1961, Ch. 1703.)

Rev. & Tax. Code § 5332 Section 5332

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Aircraft owned by this State or by any county, city and county, city, district, political subdivision, public corporation or authority of this State are exempt from personal property taxation. (Added by Stats. 1961, Ch. 1703.)

Rev. & Tax. Code § 55021 Section 55021

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Every person who owes a fee which is subject to this part shall register with the board. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)

Rev. & Tax. Code § 55022 Section 55022

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The board, whenever it deems 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. The board may sell the security …

Rev. & Tax. Code § 5721 Section 5721

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For the 1973 calendar year and each calendar year thereafter, on the privilege of breeding, training, caring for or racing a racehorse in this state, there is hereby imposed an annual tax on owners of racehorses for such racehorses domiciled in this state, which shall be in lieu …

Rev. & Tax. Code § 5722 Section 5722

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The annual tax is imposed on and shall be paid by the owner on the following basis: Age 12 Age 13 STALLIONS and younger and older Stud fee classification $10,000 and up $1,000 $650 7,500 and up 750 500 5,000 and up 500 330 3,000 and up 300 200 1,500 and up 150 100 1,000 and up 10…

Rev. & Tax. Code § 5810 Section 5810

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Except as otherwise provided in this part, manufactured homes shall be subject to property taxation in the same manner and to the same extent, and shall be subject to the other provisions of this division in the same manner and to the same extent as any other personal property on…

Rev. & Tax. Code § 5811 Section 5811

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The amount of local property tax on a manufactured home shall be determined by applying the appropriate assessment ratio and tax rate to the taxable value of the manufactured home. The “appropriate tax rate” is the rate determined under Section 93 for the tax rate area in which t…

Rev. & Tax. Code § 5812 Section 5812

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(a) The base year value of a manufactured home which is purchased or which changed ownership shall be entered on the roll for the lien date next succeeding the date of the purchase or change in ownership. The value of any new construction shall be entered on the roll for the lien…

Rev. & Tax. Code § 5813 Section 5813

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For each lien date after the lien date for which the base year value is determined, the taxable value of a manufactured home shall be the lesser of: (a) Its base year value, compounded annually since the base year by an inflation factor, which shall be the percentage change in th…

Rev. & Tax. Code § 60 Section 60

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A “change in ownership” means a transfer of a present interest in real property, including the beneficial use thereof, the value of which is substantially equal to the value of the fee interest. (Added by Stats. 1979, Ch. 242.)