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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 § 17140.5 Section 17140.5
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(a) Pursuant to Section 206 of the Servicemembers Civil Relief Act (50 U.S.C. Appen. Sec. 526), the period of a servicemember’s military service may not be included in computing any period limited by law, regulation, or order for the bringing of any action or proceeding under thi…
Rev. & Tax. Code § 17141 Section 17141
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Gross income does not include income derived from an obligation of a Community Energy Authority established under the provisions of Part 3 (commencing with Section 52000) of Division 1 of Title 5 of the Government Code. (Added by Stats. 1983, Ch. 498, Sec. 140. Effective July 28,…
Rev. & Tax. Code § 17141.1 Section 17141.1
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Gross income does not include any amounts received as a premium assistance subsidy under Title 25 (commencing with Section 100800) of the Government Code. (Added by Stats. 2019, Ch. 38, Sec. 36. (SB 78) Effective June 27, 2019.)
Rev. & Tax. Code § 17141.5 Section 17141.5
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(a) Notwithstanding any other law or guidance, for taxable years beginning on or after January 1, 2023, gross income does not include either of the following: (1) Any funds deposited, any investment returns accrued, and any accrued interest in a trust account under the California…

Rev. & Tax. Code § 17142 Section 17142

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Sections 111(b) and 111(c) of the Internal Revenue Code, relating to credits and treatment of credit carryovers, shall be applicable with respect to credits allowable under this part. (Added by Stats. 1988, Ch. 1465, Sec. 5. Effective September 28, 1988. Applicable to taxable yea…

Rev. & Tax. Code § 17142.5 Section 17142.5

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(a) For purposes of the following provisions of the Internal Revenue Code, a qualified hazardous duty area shall be treated in the same manner as if it were a combat zone (as determined under Section 112 of the Internal Revenue Code): (1) Section 2 (a)(3) (relating to a special r…

Rev. & Tax. Code § 17143 Section 17143

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Sections 103 and 141 to 150, inclusive, of the Internal Revenue Code, relating to interest on governmental obligations, shall not apply. (Amended by Stats. 1999, Ch. 987, Sec. 25. Effective October 10, 1999.)

Rev. & Tax. Code § 17144 Section 17144

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(a) Section 108(b)(2)(B) of the Internal Revenue Code, relating to general business credit, is modified by substituting “this part” in lieu of “Section 38 (relating to general business credit).” (b) Section 108(b)(2)(G) of the Internal Revenue Code, relating to foreign tax credit…

Rev. & Tax. Code § 17144.5 Section 17144.5

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(a) (1) Section 108(a)(1)(E) of the Internal Revenue Code is modified to provide that the amount excluded from gross income shall not exceed five hundred thousand dollars ($500,000) (two hundred fifty thousand dollars ($250,000) in the case of a married individual filing a separa…

Rev. & Tax. Code § 17144.8 Section 17144.8

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(a) Section 108(f)(5) of the Internal Revenue Code, relating to discharges on account of death or disability, as added by Section 11031(a) of the federal Tax Cuts and Jobs Act (Public Law 115-97), shall apply except as otherwise provided. (b) Section 108(f)(5)(A) of the Internal …

Rev. & Tax. Code § 17145 Section 17145

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(a) A regulated investment company, as defined in Section 851 of the Internal Revenue Code, relating to definition of regulated investment company, or series thereof, is qualified to pay exempt-interest dividends to its shareholders if, at the close of each quarter of its taxable…

Rev. & Tax. Code § 17146 Section 17146

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The compensation of employees of a foreign country shall be determined in accordance with Section 893 of the Internal Revenue Code. (Repealed and added by Stats. 1983, Ch. 488, Sec. 26. Effective July 28, 1983.)

Rev. & Tax. Code § 17147.7 Section 17147.7

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(a) Gross income does not include any income which is received as a reward from a crime hotline that is authorized by any governmental entity. (b) For the purposes of this section, “crime hotline” means any method of direct communication established by a government agency or a pr…

Rev. & Tax. Code § 17149 Section 17149

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(a) Gross income does not include compensation or the fair market value of any other benefit, except salary or wages, received by an employee from an employer for participation in any ridesharing arrangement in California, including those specified in subdivision (b). (b) For pur…

Rev. & Tax. Code § 17149.1 Section 17149.1

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Section 132(f)(8) of the Internal Revenue Code, relating to suspension of qualified bicycle commuting reimbursement exclusion, shall not apply. (Added by Stats. 2025, Ch. 231, Sec. 22. (SB 711) Effective October 1, 2025.)

Rev. & Tax. Code § 17149.2 Section 17149.2

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Section 132(g)(2) of the Internal Revenue Code, relating to qualified moving expense reimbursement suspension for taxable years 2018 to 2025, shall not apply. (Added by Stats. 2025, Ch. 231, Sec. 23. (SB 711) Effective October 1, 2025.)

Rev. & Tax. Code § 17151 Section 17151

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(a) Gross income of an employee does not include any amounts, not exceeding an aggregate amount of five thousand two hundred fifty dollars ($5,250) per calendar year, that is paid or incurred by the employer for educational assistance to the employee pursuant to an educational as…

Rev. & Tax. Code § 17151.1 Section 17151.1

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For taxable years beginning on or after January 1, 2026, Section 128 of the Internal Revenue Code, relating to employer contributions to 530A accounts, added by Section 70204(b)(1) of Public Law 119-21, shall apply. (Added by Stats. 2026, Ch. 85, Sec. 4. (SB 180) Effective July 1…

Rev. & Tax. Code § 17151.2 Section 17151.2

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For taxable years beginning on or after January 1, 2026, Section 139J of the Internal Revenue Code, relating to certain contributions to 530A accounts, added by Section 70204(c)(1) of Public Law 119-21, shall apply. (Added by Stats. 2026, Ch. 85, Sec. 5. (SB 180) Effective July 1…

Rev. & Tax. Code § 17152 Section 17152

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Section 121 of the Internal Revenue Code, relating to exclusion of gain from sale of principal residence, is modified as follows: (a) The two-year period in Section 121(a) of the Internal Revenue Code shall be reduced by the period of the taxpayer’s service, not to exceed 18 mont…

Rev. & Tax. Code § 17153.5 Section 17153.5

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Gross income does not include any amount received for empty beverage containers by a consumer from a recycling center or recycling location as the recycling value, as defined in Chapter 2 (commencing with Section 14502) of Division 12.1 of the Public Resources Code. (Added by Sta…

Rev. & Tax. Code § 17154 Section 17154

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Section 132(j)(8) of the Internal Revenue Code, relating to application of section to otherwise taxable educational or training benefits, is modified by substituting “which are not excludable under Section 17151” in lieu of “which are not excludable under Section 127”. (Added by …

Rev. & Tax. Code § 17155 Section 17155

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Gross income shall not include either of the following: (a) (1) Any amount, including any interest or property, that is received as compensation in any taxable year by a taxpayer pursuant to the German Act Regulating Unresolved Property Claims, as amended (Gesetz zur Regelung off…

Rev. & Tax. Code § 17155.5 Section 17155.5

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Gross income does not include any amount received as reparation payments paid by the German Foundation known as Remembrance, Responsibility, and the Future, or any other source of humanitarian reparations made for purposes of redressing the injustice done to persons who were requ…

Rev. & Tax. Code § 17156 Section 17156

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(a) Gross income shall not include any amount received as compensation in any taxable year by a taxpayer pursuant to Assembly Bill 110 of the 1999–2000 Regular Session. (b) This section shall apply to taxable years beginning on or after January 1, 1999. (Added by Stats. 1999, Ch.…

Rev. & Tax. Code § 17156.1 Section 17156.1

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Section 139F of the Internal Revenue Code, relating to certain amounts received by wrongfully incarcerated individuals, shall apply. (Amended by Stats. 2026, Ch. 236, Sec. 8. (SB 1435) Effective September 14, 2026. Applicable to taxable years beginning on or after January 1, 2025…

Rev. & Tax. Code § 17156.2 Section 17156.2

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(a) Section 139C of the Internal Revenue Code, relating to certain disability-related first responder retirement payments, shall apply. (b) This section shall apply to amounts received with respect to taxable years beginning on or after January 1, 2027. (Added by Stats. 2025, Ch.…

Rev. & Tax. Code § 17156.5 Section 17156.5

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Gross income does not include any amount received as reparation payments paid by the Canadian government for the purpose of redressing the injustice done to persons of Japanese ancestry who were interned in Canada during World War II. (Added by Stats. 1999, Ch. 471, Sec. 2. Effec…

Rev. & Tax. Code § 17157 Section 17157

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Gross income shall not include any amount received in any taxable year by a claimant pursuant to Section 4904 of the Penal Code. (Added by Stats. 2000, Ch. 630, Sec. 2. Effective January 1, 2001.)

Rev. & Tax. Code § 17157.5 Section 17157.5

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(a) For taxable years beginning on or after January 1, 2024, and before January 1, 2029, gross income does not include any Chiquita Canyon elevated temperature landfill event payment amount received by a taxpayer. (b) For purposes of this section: (1) “Chiquita Canyon elevated te…

Rev. & Tax. Code § 17158 Section 17158

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(a) Gross income does not include any of the following grant allocations: (1) For taxable years beginning on or after January 1, 2020, and before January 1, 2030, grant allocations received by a taxpayer pursuant to the COVID-19 Relief Grant that is administered by the Office of …

Rev. & Tax. Code § 17158.1 Section 17158.1

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(a) For taxable years beginning on or after January 1, 2020, and before January 1, 2025, gross income does not include grant allocations received by a taxpayer pursuant to the California Microbusiness COVID-19 Relief Program that is administered by the Office of Small Business Ad…

Rev. & Tax. Code § 17158.2 Section 17158.2

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(a) For taxable years beginning on or after January 1, 2020, gross income does not include any amount awarded as a restaurant revitalization grant pursuant to Section 9009c of Title 15 of the United States Code. (b) (1) Notwithstanding Section 17280, for taxable years beginning o…

Rev. & Tax. Code § 17158.3 Section 17158.3

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(a) For taxable years beginning on or after January 1, 2019, gross income does not include any amount awarded as a shuttered venue operator grant pursuant to Section 9009a of Title 15 of the United States Code. (b) (1) Notwithstanding Section 17280, for taxable years beginning on…

Rev. & Tax. Code § 17158.4 Section 17158.4

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Section 343 of the Protecting Americans from Tax Hikes Act of 2015 (Public Law 114-113), relating to exclusion from gross income of certain coal power grants to non-corporate taxpayers, shall not apply. (Added by Stats. 2025, Ch. 231, Sec. 25. (SB 711) Effective October 1, 2025.)…

Rev. & Tax. Code § 17158.5 Section 17158.5

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Section 3 of the Federal Disaster Tax Relief Act of 2023 (Public Law 118-148), relating to exclusion from gross income for compensation for losses or damages resulting from certain wildfires, shall not apply. (Added by Stats. 2025, Ch. 231, Sec. 26. (SB 711) Effective October 1, …

Rev. & Tax. Code § 18720 Section 18720

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(a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Pediatric Cancer Research Voluntary Tax Contribution Fund, established pursuant to Section 18721. That designation is to be used as a voluntary…

Rev. & Tax. Code § 18721 Section 18721

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There is hereby established in the State Treasury the California Pediatric Cancer Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18720. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in…

Rev. & Tax. Code § 18722 Section 18722

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(a) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Pediatric Cancer Research Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows: (1) To the Franchise Tax Board and the Controller for reimburse…

Rev. & Tax. Code § 18723 Section 18723

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(a) Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1 of the seventh calendar year following the first appearance of the California Pediatric Cancer Research Voluntary Tax Contribution Fund on the tax return, and is repealed…

Rev. & Tax. Code § 2240 Section 2240

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Revenues to reimburse local agencies and school districts pursuant to the provisions of Section 2229 or 2230 shall be determined and appropriated as provided in this article. (Amended by Stats. 1986, Ch. 879, Sec. 29.)

Rev. & Tax. Code § 2241 Section 2241

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When a bill is introduced in the Legislature, and each time a bill is amended, the Legislative Counsel shall determine whether the bill requires state reimbursement to local agencies or school districts pursuant to Section 2229 or 2230. The Legislative Counsel shall make this det…

Rev. & Tax. Code § 2242 Section 2242

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Whenever the Legislative Counsel determines that a bill will require state reimbursement to a local agency or a school district as provided in Section 2229 or 2230, the Department of Finance shall prepare estimates of the amount of reimbursement which will be required. The estima…

Rev. & Tax. Code § 2243 Section 2243

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The estimate required by Section 2242 shall be the amount estimated to be required during the first fiscal year of a bill’s operation in order to reimburse local agencies and school districts, pursuant to Section 2229 or 2230, for lost revenue mandated by the bill. In the event t…

Rev. & Tax. Code § 2244 Section 2244

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In the event that a bill is amended on the floor of either house, whether by adoption of the report of a conference committee or otherwise, in such a manner as to require reimbursement pursuant to Section 2229 or 2230, the Legislative Counsel shall immediately inform, respectivel…

Rev. & Tax. Code § 2246.2 Section 2246.2

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The Director of Finance shall include in the Governor’s Budget an appropriation for statutes identified pursuant to Section 2246 which increase the penalty for a crime or infraction if the director determines that the statutes would increase the total detention and probation cost…

Rev. & Tax. Code § 2821 Section 2821

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Any person filing an affidavit of interest may apply to the tax collector to have any parcel separately valued on the current roll for the purpose of paying taxes. A county may, upon approval of the board of supervisors, require that the applicant notify the property owner. The a…

Rev. & Tax. Code § 2823 Section 2823

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(a) The county assessor shall determine a separate valuation on the parcel, and shall determine the valuation of the remaining parcel. The sum of the valuations of the parcels shall equal their total valuation before separation. (b) A separate valuation shall not be made of any p…

Rev. & Tax. Code § 2824 Section 2824

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The assessor shall transmit the application to the auditor, who shall enter the descriptions and the valuations of the parcels on the roll, and shall compute the amount due thereon. (Added by Stats. 1968, Ch. 1293.)

Rev. & Tax. Code § 2825 Section 2825

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If the assessor has set forth the value of personal property, or leasehold improvements, or possessory interests opposite his determination of the value of the parcel, the amount due on the parcel is the sum of the following: (a) That amount computed by multiplying the assessed v…