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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 § 7262.3 Section 7262.3
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Notwithstanding any other provision of law, the Santa Clara Valley Transportation Authority may adopt an ordinance imposing a transactions and use tax at a rate of 0.125 percent, provided that all other provisions of this part and Article 9 (commencing with Section 100250) of Cha…
Rev. & Tax. Code § 7263 Section 7263
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For the purposes of a transactions tax imposed by an ordinance adopted pursuant to this part, all retail transactions are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state d…
Rev. & Tax. Code § 7265 Section 7265
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No ordinance adopted pursuant to this part shall be operative on other than the first day of a calendar quarter, or prior to the first day of the first calendar quarter, commencing more than 110 days after the election on the ordinance proposing the tax. (Amended by Stats. 2025, …
Rev. & Tax. Code § 7267 Section 7267
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(a) Except as provided in Chapter 4 (commencing with Section 7275), there shall be no recovery from the state for the imposition of any unconstitutional or otherwise invalid tax that is levied in conformity with this part. (b) If a final and nonappealable decision of a court of c…

Rev. & Tax. Code § 7269 Section 7269

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The board may redistribute tax, penalty, or interest distributed to a district other than the district entitled thereto, but such redistribution shall not be made as to amounts originally distributed earlier than two quarterly periods prior to the quarterly period in which the bo…

Rev. & Tax. Code § 7285 Section 7285

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The board of supervisors of any county may levy, increase, or extend a transactions and use tax throughout the entire county or within the unincorporated area of the county for general purposes at a rate of 0.125 percent or a multiple thereof, if the ordinance proposing that tax …

Rev. & Tax. Code § 7285.3 Section 7285.3

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The combined rate of all taxes imposed in any county pursuant to this chapter and pursuant to Part 1.6 (commencing with Section 7251) shall not exceed the rate specified in Section 7251.1. (Amended by Stats. 2013, Ch. 76, Sec. 184. (AB 383) Effective January 1, 2014.)

Rev. & Tax. Code § 7285.5 Section 7285.5

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(a) As an alternative to the procedure set forth in Section 7285, the board of supervisors of any county may levy, increase, or extend a transactions and use tax throughout the entire county or within the unincorporated area of the county, as applicable, for specific purposes. Th…

Rev. & Tax. Code § 7285.8 Section 7285.8

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(a) In addition to any authority established pursuant to Section 7285.5, the Board of Supervisors of the County of San Mateo may establish an authority for the support of public elementary and secondary education in that county. Any authority so established may impose a transacti…

Rev. & Tax. Code § 7360 Section 7360

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(a) (1) A tax of eighteen cents ($0.18) is hereby imposed upon each gallon of fuel subject to the tax in Sections 7362, 7363, and 7364. (2) If the federal fuel tax is reduced below the rate of nine cents ($0.09) per gallon and federal financial allocations to this state for highw…

Rev. & Tax. Code § 7361 Section 7361

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(a) For the privilege of storing, for the purpose of removal, sale, or use, every distributor owning motor vehicle fuel on January 1, 2002, shall pay a tax of eighteen cents ($0.18) for each gallon of motor vehicle fuel according to the volumetric measure thereof, on which a tax …

Rev. & Tax. Code § 7361.1 Section 7361.1

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(a) For the privilege of storing, for the purpose of sale, each supplier, wholesaler, and retailer owning 1,000 or more gallons of tax-paid motor vehicle fuel, other than aviation gasoline, on July 1, 2010, shall pay a storage tax of seventeen and three-tenths cents ($0.173) per …

Rev. & Tax. Code § 7361.2 Section 7361.2

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(a) For the privilege of storing, for the purpose of sale, each supplier, wholesaler, and retailer owning 1,000 or more gallons of tax-paid motor vehicle fuel on November 1, 2017, shall pay a storage tax, the rate of which shall be determined by the board pursuant to the differen…

Rev. & Tax. Code § 7362 Section 7362

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The tax specified in Section 7360 is imposed on the removal of motor vehicle fuel in this state from a terminal if the motor vehicle fuel is removed at the rack. (Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.…

Rev. & Tax. Code § 7363 Section 7363

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The tax specified in Section 7360 is also imposed on all of the following: (a) The removal of motor vehicle fuel in this state from any refinery if either of the following applies: (1) The removal is by bulk transfer and the refiner or the owner of the motor vehicle fuel immediat…

Rev. & Tax. Code § 7364 Section 7364

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The tax specified in Section 7360 is imposed as a backup tax as follows: (a) On the delivery into the fuel tank of a motor vehicle fuel-powered highway vehicle of: (1) Any motor vehicle fuel on which a claim for refund has been allowed; or (2) Any liquid on which tax has not been…

Rev. & Tax. Code § 7365 Section 7365

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Any person that produces blended motor vehicle fuel outside the bulk transfer/terminal system (the blender) shall pay tax as provided in subdivision (d) of Section 7363. (Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of C…

Rev. & Tax. Code § 7366 Section 7366

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Every enterer shall pay tax on motor vehicle fuel imported into this state as provided in subdivision (b) of Section 7363. (Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

Rev. & Tax. Code § 7367 Section 7367

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Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 7364. (Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

Rev. & Tax. Code § 7368 Section 7368

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Every position holder shall pay the tax on the removal of motor vehicle fuel from a terminal as provided in Section 7362. (Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

Rev. & Tax. Code § 7369 Section 7369

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Every refiner shall pay tax on the removal of motor vehicle fuel from a refinery as provided in subdivision (a) of Section 7363. (Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

Rev. & Tax. Code § 7370 Section 7370

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The terminal operator is jointly and severally liable for the tax imposed under Section 7362 if both of the following apply: (a) The position holder with respect to the motor vehicle fuel is a person other than the terminal operator and is not a licensed supplier. (b) The termina…

Rev. & Tax. Code § 7371 Section 7371

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A terminal operator is not liable for tax under Section 7370, if at the time of the removal, all of the following apply: (a) The terminal operator is a licensed supplier. (b) The terminal operator has an unexpired notification certificate from the position holder as required by t…

Rev. & Tax. Code § 7372 Section 7372

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(a) The board may accept from the person who receives motor vehicle fuel removed at a refinery or terminal rack an amount equal to the tax due and required to be paid by the refiner or positionholder upon the removal of the motor vehicle fuel from a refinery or terminal rack, as …

Rev. & Tax. Code § 7373 Section 7373

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(a) For the purpose of the proper administration of this part and to prevent evasion of the tax, unless the contrary is established, it shall be presumed that all motor vehicle fuel received at a terminal in this state, imported into this state, or refined and placed into storage…

Rev. & Tax. Code § 8651 Section 8651

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(a) An excise tax is hereby imposed for the use of fuel at the following rate per gallon: (1) Fourteen cents ($0.14) during 1990, on and after August 1. (2) Fifteen cents ($0.15) during 1991. (3) Sixteen cents ($0.16) during 1992. (4) Seventeen cents ($0.17) during 1993. (5) Eigh…

Rev. & Tax. Code § 8651.4 Section 8651.4

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(a) Notwithstanding the provisions of Section 8651, on or after July 1, 2021, the excise tax imposed upon a dimethyl ether-liquefied petroleum gas fuel blend shall be at the rate of six cents ($0.06) for each gallon used. (b) (1) All references in this code to Section 8651 shall …

Rev. & Tax. Code § 8651.5 Section 8651.5

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Notwithstanding the provisions of Section 8651, on or after January 1, 1966 the excise tax imposed upon liquefied petroleum gas shall be at the rate of six cents ($0.06) for each gallon of fuel used. All references in this code to Section 8651 shall be deemed, with respect to the…

Rev. & Tax. Code § 8651.6 Section 8651.6

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(a) (1) Notwithstanding the provisions of Sections 8651 and 8651.5, on or after January 1, 1971, and before January 1, 2015, the excise tax imposed upon natural gas shall be at the rate of seven cents ($0.07) for each 100 cubic feet of compressed natural gas used, measured at sta…

Rev. & Tax. Code § 8651.7 Section 8651.7

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(a) The owner or operator, except an interstate user, of a vehicle propelled by a system using liquefied petroleum gas, dimethyl ether-liquefied petroleum gas fuel blend, liquid natural gas, compressed natural gas, or dimethyl ether may pay the fuel tax for the use of those fuels…

Rev. & Tax. Code § 8651.8 Section 8651.8

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(a) Notwithstanding Section 8651, the excise tax imposed upon ethanol or methanol containing not more than 15 percent gasoline or diesel fuels shall be one-half the rate prescribed by Section 8651 for each gallon of fuel used. (b) All references in this code to Section 8651 shall…

Rev. & Tax. Code § 8651.9 Section 8651.9

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(a) Notwithstanding the provisions of Sections 8651, 8651.5, and 8651.6, on or after July 1, 2021, the excise tax imposed upon dimethyl ether shall be at the rate of six cents ($0.06) for each gallon of dimethyl ether used. (b) (1) All references in this code to Section 8651 shal…

Rev. & Tax. Code § 8652 Section 8652

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No tax shall be imposed upon any user with respect to that fuel which the user establishes to the satisfaction of the board is used: (a) To propel an implement of husbandry, truck, or farm tractor used in agricultural operations off the highway and only incidentally operated upon…

Rev. & Tax. Code § 8653 Section 8653

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No tax shall be imposed upon any user with respect to that fuel which the user establishes to the satisfaction of the board is used in the operation of a motor vehicle off the highway. (Amended by Stats. 1968, Ch. 1217.)

Rev. & Tax. Code § 8653.1 Section 8653.1

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No tax shall be imposed on any user with respect to fuel used in the operation of a motor vehicle on any highway which is under the jurisdiction of the United States Department of Agriculture and with respect to the use of such highway the user pays, or contributes to, the cost o…

Rev. & Tax. Code § 8654 Section 8654

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No tax shall be imposed as to any fuel used in any motor vehicle owned by any county, city and county, city, district, or other political subdivision or public agency when operated by it over any highway constructed and maintained by the United States or any department or agency …

Rev. & Tax. Code § 8655 Section 8655

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(a) This section shall be known and may be cited as the Mills-Hayes Act. (b) No tax shall be imposed upon fuel used by: (1) Any transit district, transit authority, city, or county owning and operating a local transit system itself or through a wholly owned nonprofit corporation.…

Rev. & Tax. Code § 8655.5 Section 8655.5

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(a) Commencing with the 1984–85 fiscal year, the Controller shall annually transfer from the General Fund to the Highway Users Tax Account in the Transportation Tax Fund, the amount, as determined by the State Board of Equalization, necessary to fully reimburse the account for an…

Rev. & Tax. Code § 8657 Section 8657

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(a) Notwithstanding any provision of the Alcoholic Beverage Control Act (Division 9 (commencing with Section 23000) of the Business and Professions Code) any alcohol produced for use in or as a fuel to propel a motor vehicle shall be taxed as fuel under this part and shall not be…

Rev. & Tax. Code § 10851 Section 10851

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Except as otherwise provided, the vehicle license fee is due and payable to the department each year on or before the expiration date assigned by the director. The fee shall be paid to the department at the time provided in the Vehicle Code for the registration or renewal of regi…

Rev. & Tax. Code § 10852 Section 10852

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The department shall collect the license fee and shall give to each person paying the license fee a receipt which shall sufficiently designate and identify the vehicle upon which the fee is paid. (Added by Stats. 1941, Ch. 40.)

Rev. & Tax. Code § 10853 Section 10853

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Whenever any vehicle is operated upon any highway of this State without the license fee having first been paid as required by this part, the fee is delinquent. (Added by Stats. 1941, Ch. 40.)

Rev. & Tax. Code § 10854 Section 10854

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Penalties for failure to pay license fees before delinquency are as specified in Section 9554 of the Vehicle Code. (Repealed and added by Stats. 1985, Ch. 1126, Sec. 3. Effective September 28, 1985. Operative April 1, 1986, by Sec. 12 of Ch. 1126.)

Rev. & Tax. Code § 10854.1 Section 10854.1

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If a check in payment of a fee or penalty is not paid by the bank on which it is drawn on its first presentation, the person tendering the check remains liable for the payment of the fee, or fee and penalty, as if he had not tendered the check. The department in its discretion ma…

Rev. & Tax. Code § 10856 Section 10856

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(a) Except as provided in Section 9553 of the Vehicle Code, upon receipt of the application for renewal of registration, the department shall collect the required fee for the current registration year. No penalty shall be imposed if the department receives the application prior t…

Rev. & Tax. Code § 10857 Section 10857

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No penalty fee shall be assessed for the delinquent payment of a vehicle license fee, when subsequent to the date on which the fee became due, the vehicle is repossessed on behalf of any legal owner, if the license fee is paid within 60 days of taking possession. (Amended by Stat…

Rev. & Tax. Code § 10858 Section 10858

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(a) When a transferee or purchaser of a vehicle applies for transfer of registration, as provided in Section 5902 of the Vehicle Code, and it is determined by the department that vehicle license fee penalties accrued prior to the purchase of the vehicle and that the transferee or…

Rev. & Tax. Code § 12201 Section 12201

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(a) Every insurer doing business in this state shall annually pay to the state a tax on the bases, at the rates, and subject to the deductions from the tax hereinafter specified. For purposes of the tax imposed by this chapter, “insurer” shall be deemed to include a home protecti…

Rev. & Tax. Code § 12202 Section 12202

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The rate of tax to be applied to the basis of the annual tax in respect to each year is 2.35 percent except the rate to be applied to the basis in respect to the years 1982, 1983, 1984, and 1985 is 2.33 percent and except that as to gross premiums received upon policies or contra…

Rev. & Tax. Code § 12202.1 Section 12202.1

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Notwithstanding the rate specified by Section 12202, the gross premiums tax rate paid by insurers for any premiums collected between November 8, 1988 and January 1, 1991 shall be adjusted by the Board of Equalization in January of each year so that the gross premium tax revenues …