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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 § 17085.7 Section 17085.7
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(a) In the case of any distribution made on account of a notice to withhold (pursuant to Section 18670 or 18670.5) on a qualified retirement plan, no additional tax shall be imposed in accordance with Section 72(t) of the Internal Revenue Code. (b) This section shall apply to dis…
Rev. & Tax. Code § 17086 Section 17086
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(a) Noncash patronage allocations from farmers’ cooperative and mutual associations (whether paid in capital stock, revolving fund certificates, retain certificates, certificates of indebtedness, letters of advice or in some other manner that discloses the dollar amount of those …
Rev. & Tax. Code § 17087 Section 17087
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(a) Section 86 of the Internal Revenue Code, relating to Social Security and Tier 1 Railroad Retirement Benefits, shall not apply. (b) Section 72(r) of the Internal Revenue Code, relating to Tier 2 Railroad Retirement Benefits, shall not apply. (c) Section 105(h) of the Internal …
Rev. & Tax. Code § 17087.5 Section 17087.5
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Showing 1,951–2,000 of 7,339

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(a) Subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to tax treatment of “S corporations” and their shareholders, shall apply, except as otherwise provided under this part or Part 11 (commencing with Section 23001). (b) Section 1371(f) of the Interna…

Rev. & Tax. Code § 17087.6 Section 17087.6

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If a limited liability company is classified as a partnership for California tax purposes, a person with a membership or economic interest shall take into account amounts required to be recognized under Chapter 10 (commencing with Section 17851). (Added by Stats. 1994, Ch. 1200, …

Rev. & Tax. Code § 17088 Section 17088

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(a) Subchapter M of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to regulated investment companies and real estate investment trusts, shall apply, except as otherwise provided. (b) Section 17145 shall apply in lieu of Section 852(b)(5) of the Internal Revenue Co…

Rev. & Tax. Code § 17088.1 Section 17088.1

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(a) The amendments made to Section 860E(a)(3)(B) of the Internal Revenue Code by Section 2303(a)(2)(C) of Public Law 116-136, relating to conforming amendments, shall not apply. (b) The amendments made to Section 860E(a)(4) of the Internal Revenue Code by Section 10101(a)(4)(B)(i…

Rev. & Tax. Code § 17088.3 Section 17088.3

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(a) Section 7518 of the Internal Revenue Code, relating to tax incentives relating to merchant marine capital construction funds, shall apply, except as otherwise provided. (b) Section 7518(d)(2)(C) of the Internal Revenue Code is modified as follows: (1) By substituting “70 perc…

Rev. & Tax. Code § 17090 Section 17090

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Gross income includes cash allowances received by an employee under a parking cash-out program, except any portion used for a ridesharing purpose and excluded from gross income by Section 17149. (Added by Stats. 1992, Ch. 554, Sec. 6. Effective January 1, 1993.)

Rev. & Tax. Code § 17091 Section 17091

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(a) Section 71 of the Internal Revenue Code, relating to alimony and separate maintenance payments, as it read on January 1, 2015, shall apply, except as otherwise provided. (b) Subdivision (a) shall not apply for any divorce or separation instrument executed after December 31, 2…

Rev. & Tax. Code § 2227 Section 2227

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(a) (1) Annually, the Department of Finance shall transmit to each city and each county an estimate of the percentage change in the population of the city or the county. The estimates shall indicate the percentage change in the resident population, excluding the population in sta…

Rev. & Tax. Code § 2228 Section 2228

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(a) The annual percentage change in population for special districts shall be the percentage changes established pursuant to Section 2227 and this section: (1) If a special district is located entirely within a city, the annual percentage change in population for the district sha…

Rev. & Tax. Code § 2228.1 Section 2228.1

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(a) Annually, the Department of Finance shall transmit to each community college district an estimate of its annual percentage change in adult population. Such estimates shall indicate the percentage change in the resident population within the geographic boundaries of the distri…

Rev. & Tax. Code § 2229 Section 2229

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(a) Any classification or exemption of property for purposes of ad valorem property taxation enacted by the Legislature after January 1, 1973, shall be reimbursed by the state for the 1973–1974 fiscal year and for each fiscal year thereafter. (b) For purposes of this section the …

Rev. & Tax. Code § 2230 Section 2230

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The state shall annually reimburse cities and counties for the net loss of revenue from each statute enacted after January 1, 1973, which provides for a sales or use tax exemption. The reimbursement shall be made, when funds have been appropriated by the Legislature, as follows: …

Rev. & Tax. Code § 2230.5 Section 2230.5

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Notwithstanding the provisions of Sections 2229 and 2230, prior to the end of each calendar year, commencing with the 1978 calendar year, the Department of Finance shall review all statutes enacted and executive orders issued during such calendar year which contain provisions rel…

Rev. & Tax. Code § 2232 Section 2232

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Any funds received by a local agency or school district pursuant to the provisions of this chapter may be used for any public purpose. (Amended by Stats. 1980, Ch. 1256, Sec. 9.)

Rev. & Tax. Code § 2233 Section 2233

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(a) The Director of Finance shall include in the Governor’s Budget an appropriation for a statute which has an otherwise minimal fiscal effect on local agencies or school districts if the director determines that the fiscal effect of the statute and other related statutes is, in …

Rev. & Tax. Code § 2235 Section 2235

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Claims for direct and indirect costs filed pursuant to Sections 2229 and 2231 shall be filed in the manner prescribed by the State Controller. (Added by renumbering Section 2234 (as amended by Stats. 1975, Ch. 105) by Stats. 1977, Ch. 309.)

Rev. & Tax. Code § 2237.2 Section 2237.2

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(a) Annually, no later than 90 days following the end of the fiscal year, each local agency (as defined in Section 95) shall report to the Controller any ad valorem property tax levied by or on behalf of the local agency for the current fiscal year at a rate which is in excess of…

Rev. & Tax. Code § 2237.4 Section 2237.4

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If a local agency fails to file by October 1 each year a report required by Section 2237.2, the Controller and the county auditor in the succeeding fiscal year shall reduce the payment they are required to make to such jurisdiction based on claims filed pursuant to Section 16113 …

Rev. & Tax. Code § 2237.5 Section 2237.5

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For the 1979–80 fiscal year and thereafter, except as provided by subdivision (b) of Section 12 of Article XIII of the Constitution, for purposes of computing tax rates on the unsecured tax roll, the county auditor may add to the 1-percent rate the rate levied on the prior year’s…

Rev. & Tax. Code § 23561 Section 23561

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No decree of dissolution shall be made and entered by any court, nor shall the county clerk of any county or the Secretary of State file any such decree, or file any other document by which the term of existence of any taxpayer shall be reduced or terminated, nor shall the Secret…

Rev. & Tax. Code § 2811 Section 2811

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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 amount computed by multiplying the assessed value of the personal property, or leasehold improvements, or possessory interests by the applicable tax rate for the c…

Rev. & Tax. Code § 2812 Section 2812

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The amount due on the remainder of the assessment shall be the difference between the amount due on the whole assessment and the amount paid to satisfy and remove the lien. (Added by Stats. 1968, Ch. 1293.)

Rev. & Tax. Code § 30151 Section 30151

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Every distributor, except one to whom a license is issued under Article 1 (commencing with Section 30140), required under Section 30108 to collect the tax imposed under this part from a purchaser shall register with the board and give the names and addresses of all agents operati…

Rev. & Tax. Code § 4216 Section 4216

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As used in this article: (a) “Redemption amount” means the total amount which would be necessary to redeem tax-defaulted property at the time an election is made to pay delinquent taxes in installments under this article. (b) “Balance of the redemption amount” is the amount equal…

Rev. & Tax. Code § 4217 Section 4217

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(a) Any person may elect to pay delinquent taxes in installments under this article at any time prior to 5 p.m. on the last business day prior to the date when the tax collector obtains the power to sell the property, except that if payment of delinquent taxes in installments is …

Rev. & Tax. Code § 4218 Section 4218

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(a) During the time payments are made under this article: (1) The property subject to the installment plan shall not become subject to a power of sale pursuant to Section 3691. (2) The right of redemption shall not be terminated. (b) Subdivision (a) does not prohibit or delay for…

Rev. & Tax. Code § 4219 Section 4219

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Election to pay delinquent taxes in installments is made by payment, in the same manner as a redemption, of 20 percent, or more, of the redemption amount. All current taxes, with penalties thereon, due or coming due in the fiscal year in which this first payment is made shall be …

Rev. & Tax. Code § 4220 Section 4220

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In each succeeding fiscal year the redemptioner shall pay all current taxes and penalties coming due in that fiscal year before the delinquency date of the last installment of current taxes. Supplemental assessment tax installments that became delinquent after April 10 shall not …

Rev. & Tax. Code § 4221 Section 4221

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In each succeeding fiscal year the redemptioner shall pay, before the delinquency date of the last installment of current taxes, the sum of the following: (a) That amount which is computed to be not less than the difference between the amounts previously paid under the provisions…

Rev. & Tax. Code § 4222 Section 4222

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If all payments are not made on or before the dates prescribed, the property may become subject to a power of sale pursuant to Section 3691 in the same manner as if no election to pay delinquent taxes in installments had been made. In the event that the default occurs at the time…

Rev. & Tax. Code § 4222.5 Section 4222.5

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(a) Notwithstanding any other provision of this article, the tax collector of any county that is designated by the Governor to be in a state of emergency or disaster due to a major misfortune or calamity and is therefore an eligible county for tax relief, as defined in Chapter 5 …

Rev. & Tax. Code § 4223 Section 4223

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Payments under this article are not a redemption or partial redemption. (Amended by Stats. 1985, Ch. 316, Sec. 58.)

Rev. & Tax. Code § 4225 Section 4225

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The redemption certificate for a redemption under this article shall show: (a) The amounts used to arrive at the redemption amount at the time of an election to pay delinquent taxes in installments; (b) The portions of the redemption amount and interest previously paid, including…

Rev. & Tax. Code § 4226 Section 4226

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Except as provided in this article, the redemption shall be made in the usual manner. (Added by Stats. 1939, Ch. 1076.)

Rev. & Tax. Code § 43201 Section 43201

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(a) If the California Department of Tax and Fee Administration is dissatisfied with the return or report filed or the amount of tax paid to the state by any taxpayer, or if no return or report has been filed or no payment or payments of the taxes have been made to the state by a …

Rev. & Tax. Code § 43201.01 Section 43201.01

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(a) If the California Department of Tax and Fee Administration is dissatisfied with the return or report filed or the amount of fee paid to the state by any feepayer, or if no return or report has been filed or no payment or payments of the fees have been made to the state by a f…

Rev. & Tax. Code § 43202 Section 43202

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(a) Except in the case of fraud or intent to evade this part or authorized rules and regulations as set forth in subdivision (c) of Section 43201, willful or knowing provision of incorrect information or withholding of information as set forth in subdivision (c) of Section 43201.…

Rev. & Tax. Code § 43203 Section 43203

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In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the form required by the California Department of Tax and Fee Administration, by the f…

Rev. & Tax. Code § 43204 Section 43204

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If before the expiration of the time prescribed in Section 43202 for serving a notice of deficiency determination the taxpayer has consented in writing to service of the notice after such time, the notice may be served at any time prior to the expiration of the period agreed upon…

Rev. & Tax. Code § 441 Section 441

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(a) Each person owning taxable personal property, other than a manufactured home subject to Part 13 (commencing with Section 5800), having an aggregate cost of one hundred thousand dollars ($100,000) or more for any assessment year shall file a signed property statement with the …

Rev. & Tax. Code § 441.5 Section 441.5

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(a) In lieu of completing the property statement as printed by the assessor pursuant to Section 452, the assessor may accept the information required of the taxpayer by any of the following methods: (1) Attachments to the property statement, provided that the attachments shall be…

Rev. & Tax. Code § 442 Section 442

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(a) The property statement shall show all taxable property owned, claimed, possessed, controlled, or managed by the person filing it and required to be reported thereon. Every person owning, claiming, possessing, controlling or managing property shall furnish any required informa…

Rev. & Tax. Code § 443 Section 443

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The property statement shall also show: (a) The county where the property is taxable. (b) If taxable in the county where the statement is made, any city or revenue district where it is situated. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 443.1 Section 443.1

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If the property statement is timely filed in duplicate with a request that the assessor mark on the duplicate statement opposite each category of property reported on the statement, the full value of such category of property as determined by the assessor, the assessor shall perf…

Rev. & Tax. Code § 445 Section 445

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The property statement shall show a description of property, in the detail required. Such required detail may include the cost of the property if the information is within the knowledge of the assessee or is available to him from his own or other records. (Amended by Stats. 1970,…

Rev. & Tax. Code § 448 Section 448

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The property statement shall show all information as of 12:01 a.m. on the lien date. (Amended by Stats. 1967, Ch. 818.)

Rev. & Tax. Code § 451 Section 451

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All information requested by the assessor or furnished in the property statement shall be held secret by the assessor. The statement is not a public document and is not open to inspection, except as provided in Section 408. (Amended by Stats. 1971, Ch. 1633.)