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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 § 2826 Section 2826
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If the assessor has not 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) The amount computed by multiplying the assesse…
Rev. & Tax. Code § 2827 Section 2827
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The amount due on the remaining parcel shall be the difference between the amount due on the whole assessment and the amount due on the parcel separately assessed. (Added by Stats. 1968, Ch. 1293.)
Rev. & Tax. Code § 30155 Section 30155
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Every person desiring to engage in the sale of cigarettes or tobacco products as a wholesaler shall file with the board an application, in that form as the board may prescribe, for a wholesaler’s license. A wholesaler shall apply for and obtain a license for each place of busines…
Rev. & Tax. Code § 30156 Section 30156
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No fee shall be charged nor shall a bond be required of any person for the issuance to him of a wholesaler’s license. (Added by Stats. 1968, Ch. 1187.)

Showing 2,151–2,200 of 7,339

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Rev. & Tax. Code § 30157 Section 30157

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Upon receipt of a completed application, the board shall issue to the applicant a license as a wholesaler. A separate license shall be issued for each place of business of the wholesaler within the state. A license is valid only for engaging in business as a wholesaler at the pla…

Rev. & Tax. Code § 30158 Section 30158

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Whenever any wholesaler fails to comply with any provision of this part or any rule or regulation of the board prescribed and adopted under this part, the board upon hearing, after giving the wholesaler at least 10 days’ notice in writing specifying the time and place of hearing …

Rev. & Tax. Code § 30159 Section 30159

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Any person required to obtain a license as a wholesaler under this part who engages in business as a wholesaler without a license or after a license has been canceled, suspended, or revoked, and each officer of any corporation which so engages in business, is guilty of a misdemea…

Rev. & Tax. Code § 45301 Section 45301

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Any person from whom an amount is determined to be due under Article 2 (commencing with Section 45201), or any person directly interested, may petition for a redetermination thereof within 30 days after service upon him or her of notice of the determination. If a petition for red…

Rev. & Tax. Code § 45302 Section 45302

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Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to state additional grounds at any time prior to the date on which the board issues its order or decision on the petition fo…

Rev. & Tax. Code § 45303 Section 45303

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If a petition for redetermination is filed within the 30-day period, the board shall reconsider the amount determined to be due, and, if the person has so requested in his or her petition, the board shall grant him or her an oral hearing and shall give him or her 10 days’ notice …

Rev. & Tax. Code § 45304 Section 45304

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The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the board at or before the hearing. Unless the 25-percent penalty imposed by subdivision (c) of Section 4520…

Rev. & Tax. Code § 45305 Section 45305

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The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of notice thereof. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)

Rev. & Tax. Code § 45306 Section 45306

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All amounts determined to be due by the board under Article 2 (commencing with Section 45201) are due and payable at the time they become final, and, if not paid when due and payable, a penalty of 10 percent of the amount determined to be due shall be added to the amount due and …

Rev. & Tax. Code § 45307 Section 45307

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Any notice required by this article shall be served in the same manner as prescribed for service of notice by Section 43201. (Amended by Stats. 2024, Ch. 499, Sec. 92. (SB 1528) Effective January 1, 2025.)

Rev. & Tax. Code § 46251 Section 46251

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If any feepayer fails to make a return, the board shall make an estimate of the amount of fee to be paid. The estimate shall be made for the period or periods in respect to which the person failed to make a return and shall be based upon any information which is in the board’s po…

Rev. & Tax. Code § 46252 Section 46252

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In making a determination, the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments. (Added by Stats. 1991, Ch. 300,…

Rev. & Tax. Code § 46253 Section 46253

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The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from date the amount of the fee, or any portion thereof, became due and payable until the date of pay…

Rev. & Tax. Code § 46254 Section 46254

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If the failure of any person to file a return is due to fraud or an intent to evade this part or regulations adopted pursuant thereto, a penalty of 25 percent of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the 10 per…

Rev. & Tax. Code § 46255 Section 46255

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Promptly after making its determination, the department shall give to the person written notice of the estimate, determination, and penalty, the notice to be served in the manner prescribed for service of notice of a deficiency determination. (Amended by Stats. 2024, Ch. 499, Sec…

Rev. & Tax. Code § 501 Section 501

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If after written request by the assessor, any person fails to comply with any provision of law for furnishing information required by Sections 441 and 470, the assessor, based upon information in his possession, shall estimate the value of the property and, based upon this estima…

Rev. & Tax. Code § 50114 Section 50114

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Any person from whom an amount is determined to be due under Article 2 (commencing with Section 50113), or any person directly interested, may petition for a redetermination thereof within 30 days after service of a notice of determination on that person. If a petition for redete…

Rev. & Tax. Code § 50115 Section 50115

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Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to state additional grounds at any time prior to the date on which the board issues its order or decision on the petition fo…

Rev. & Tax. Code § 50116 Section 50116

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If a petition for redetermination is filed within the period specified in Section 50114, the board shall reconsider the amount determined to be due, and, if the person has so requested in the person’s petition, the board shall grant the person an oral hearing and shall give the p…

Rev. & Tax. Code § 50117 Section 50117

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The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the board at or before the hearing. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)

Rev. & Tax. Code § 50118 Section 50118

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The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of the notice of the order or decision. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)

Rev. & Tax. Code § 50119 Section 50119

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All amounts determined to be due by the board under Article 2 (commencing with Section 50113) are due and payable at the time they become final, and, if not paid when due and payable, a penalty of 10 percent of the amount determined to be due shall be added to the amount due and …

Rev. & Tax. Code § 50120 Section 50120

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Any notice required by this article shall be served in the same manner as prescribed for service of notice by Section 50113. (Amended by Stats. 2024, Ch. 499, Sec. 108. (SB 1528) Effective January 1, 2025.)

Rev. & Tax. Code § 502 Section 502

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If any person willfully conceals, fails to disclose, removes, transfers or misrepresents tangible personal property to evade taxation which results in an assessment lower than that which would otherwise be required by law, the assessor on discovery shall assess the property in th…

Rev. & Tax. Code § 503 Section 503

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If any taxpayer or the taxpayer’s agent through a fraudulent act or omission causes, or if any fraudulent collusion between the taxpayer or the taxpayer’s agent and the assessor or any of the assessor’s deputies causes, any taxable tangible property to escape assessment in whole …

Rev. & Tax. Code § 504 Section 504

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There shall be added to any assessment made pursuant to Section 502, except those assessments as are placed on the current roll prior to the time it is originally completed and published, a penalty of 25 percent of the additional assessed value so assessed. (Amended by Stats. 199…

Rev. & Tax. Code § 505 Section 505

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The assessor shall make an assessment subject to penalty by entering on the local roll the assessment and penalty in such form and manner as prescribed by the board. (Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.)

Rev. & Tax. Code § 506 Section 506

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The tax rate applicable to any assessment made pursuant to this article shall be the tax rate to which the property would have been subject if it appeared upon the roll in the year when it should have been lawfully assessed. To the tax there shall be added interest at the rate of…

Rev. & Tax. Code § 55081 Section 55081

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Any person from whom an amount is determined to be due under Article 2 (commencing with Section 55061), or any person directly interested, may petition for a redetermination thereof within 30 days after service upon him or her of notice of the determination. If a petition for red…

Rev. & Tax. Code § 55082 Section 55082

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Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to state additional grounds at any time prior to the date on which the board issues its order or decision upon the petition …

Rev. & Tax. Code § 55083 Section 55083

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If a petition for redetermination is filed within the 30-day period, the board shall reconsider the amount determined to be due, and if the person has so requested in his or her petition, the board shall grant him or her an oral hearing and shall give him or her 10 days’ notice o…

Rev. & Tax. Code § 55084 Section 55084

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The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the board at or before the hearing. Unless the 25-percent penalty imposed by subdivision (c) of Section 5506…

Rev. & Tax. Code § 55085 Section 55085

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The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of notice thereof. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)

Rev. & Tax. Code § 55086 Section 55086

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All amounts determined to be due by the board under Article 2 (commencing with Section 55061) are due and payable at the time they become final, and if not paid when due and payable, a penalty of 10 percent of the amount determined to be due shall be added to the amount due and p…

Rev. & Tax. Code § 55087 Section 55087

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Any notice required by this article shall be served in the same manner as prescribed for service of notice by subdivision (d) of Section 55061. (Amended by Stats. 2024, Ch. 499, Sec. 115. (SB 1528) Effective January 1, 2025.)

Rev. & Tax. Code § 6241 Section 6241

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For the purpose of the proper administration of this part and to prevent evasion of the use tax and the duty to collect the use tax, it shall be presumed that tangible personal property sold by any person for delivery in this State is sold for storage, use, or other consumption i…

Rev. & Tax. Code § 6242 Section 6242

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The certificate relieves the person selling the property from the duty of collecting the use tax only if taken in good faith from a person who is engaged in the business of selling tangible personal property and who holds the permit provided for by Article 2 (commencing with Sect…

Rev. & Tax. Code § 6243 Section 6243

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The certificate shall be signed by and bear the name and address of the purchaser, shall indicate the number of the permit issued to the purchaser, and shall indicate the general character of the tangible personal property sold by the purchaser in the regular course of business. …

Rev. & Tax. Code § 6243.1 Section 6243.1

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Notwithstanding any other provision of law, any person, other than a person exempt from payment of use tax in accordance with Section 6352, who leases mobile transportation equipment and who cannot otherwise properly issue a resale certificate may issue such a certificate for the…

Rev. & Tax. Code § 6244 Section 6244

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(a) If a purchaser who gives a resale certificate or purchases property for the purpose of reselling it makes any storage or use of the property other than retention, demonstration, or display while holding it for sale in the regular course of business, the storage or use is taxa…

Rev. & Tax. Code § 6245 Section 6245

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If a purchaser gives a certificate with respect to the purchase of fungible goods, or purchases those goods for resale in the regular course of business, and thereafter commingles these goods with other fungible goods not so purchased but of such similarity that the identity of t…

Rev. & Tax. Code § 6245.5 Section 6245.5

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(a) A person qualified under subdivision (b) may issue a certificate to a retailer with respect to the amount of manufacturers’ or importers’ excise tax imposed pursuant to Section 4081 or 4091 of the Internal Revenue Code for purposes of subparagraph (B) of paragraph (4) of subd…

Rev. & Tax. Code § 6246 Section 6246

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It shall be further presumed that tangible personal property shipped or brought to this State by the purchaser was purchased from a retailer on or after July 1, 1935, for storage, use, or other consumption in this State. (Added by renumbering Section 6245 by Stats. 1943, Ch. 699.…

Rev. & Tax. Code § 6247 Section 6247

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(a) On and after the effective date of this section, it shall be presumed that tangible personal property delivered outside this state to a purchaser known by the retailer to be a resident of this state, as defined in Section 6248, was purchased from a retailer for storage, use, …

Rev. & Tax. Code § 6248 Section 6248

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(a) There shall be a rebuttable presumption that any vehicle, vessel, or aircraft bought outside of this state on or after the effective date of this section, and which is brought into California within 12 months from the date of its purchase, was acquired for storage, use, or ot…

Rev. & Tax. Code § 6249 Section 6249

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A member of the armed services on active duty who purchases a vehicle prior to the effective date of his discharge shall not be subject to the presumption established by Section 6248. He shall not be deemed to have purchased the vehicle for storage, use or other consumption in th…