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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 § 533 Section 533
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(a) If an escape assessment is made as a result of an audit that discloses that property assessed to the party audited has been incorrectly assessed either for a past tax year for which taxes have been paid and a claim for refund is not barred by Section 5097 or for any tax year …
Rev. & Tax. Code § 534 Section 534
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(a) Assessments made pursuant to Article 3 (commencing with Section 501) or this article shall be treated like, and taxed at the same rate applicable to, property regularly assessed on the roll on which it is entered, unless the assessment relates to a prior year and then the tax…
Rev. & Tax. Code § 535 Section 535
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This article does not apply to intangibles. (Enacted by Stats. 1939, Ch. 154.)
Rev. & Tax. Code § 536 Section 536
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Any amount paid by the state to reimburse local taxing agencies for loss of revenue resulting from incorrectly allowed exemptions, if not repaid to the state, shall be deducted under Section 12419.5 of the Government Code from the next reimbursement to such agencies. The county a…

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Rev. & Tax. Code § 538 Section 538

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(a) If the assessor believes that a specific provision of the Constitution of the State of California, of this division, or of a rule or regulation of the board is unconstitutional or invalid, and as a result thereof concludes that property should be assessed in a manner contrary…

Rev. & Tax. Code § 55101 Section 55101

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If the board believes that the collection of any amount of the fee will be jeopardized by delay, it shall thereupon make a determination of the amount of the fee due, noting that fact upon the determination, and the amount of the fee shall be immediately due and payable. If the a…

Rev. & Tax. Code § 55102 Section 55102

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The feepayer against whom a jeopardy determination is made may file a petition for redetermination thereof, pursuant to Article 3 (commencing with Section 55081), with the department within 10 days after the service upon the feepayer of notice of the determination, but they shall…

Rev. & Tax. Code § 55103 Section 55103

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In accordance with any rules and regulations that the board may prescribe, the person against whom a jeopardy determination is made may apply for an administrative hearing for one or more of the following purposes: (a) To establish that the determination is excessive. (b) To esta…

Rev. & Tax. Code § 12251 Section 12251

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(a) Each calendar year, insurers transacting insurance in this state and whose annual tax for the preceding calendar year was twenty thousand dollars ($20,000) or more shall make prepayments of the annual tax for the current calendar year imposed by Section 28 of Article XIII of …

Rev. & Tax. Code § 12253 Section 12253

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(a) Each insurer required to make prepayments shall remit them on or before each of the dates of April 1, June 1, September 1, and December 1 of the current calendar year. Remittances for prepayments shall be made payable to the Controller and shall be delivered to the office of …

Rev. & Tax. Code § 12254 Section 12254

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(a) The amount of each prepayment shall be 25 percent of the amount of the annual insurance tax liability reported on the return of the insurer for the preceding calendar year. (b) In establishing the prepayment amount of an insurer that has acquired the business of another insur…

Rev. & Tax. Code § 12255 Section 12255

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The commissioner, for good cause shown, may extend for not to exceed 10 days the time for making a prepayment. The extension may be granted at any time, provided that a request therefor is filed with the commissioner within or prior to the period for which the extension may be gr…

Rev. & Tax. Code § 12256 Section 12256

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All amounts paid under this article, other than penalties and interest, shall be allowed as a credit on the annual tax imposed by Section 28 of Article XIII of the California Constitution and this part. (Amended by Stats. 1974, Ch. 311.)

Rev. & Tax. Code § 12257 Section 12257

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(a) If the total amount of prepayments for any calendar year exceeds the amount of annual tax for that year, the excess shall be treated as an overpayment of annual tax and, at the election of the insurer, may be credited against the amounts due and payable for the first prepayme…

Rev. & Tax. Code § 12258 Section 12258

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(a) Any insurer that fails to pay any prepayment within the time required shall pay a penalty of 10 percent of the amount of the required prepayment, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the due d…

Rev. & Tax. Code § 12259 Section 12259

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The provisions of this article apply to the State Compensation Insurance Fund as well as to private insurers. (Repealed and added by Stats. 1969, Ch. 736.)

Rev. & Tax. Code § 12260 Section 12260

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(a) Notwithstanding any other provision of this article, the commissioner may relieve an insurer of its obligation to make prepayments if the insurer establishes to the satisfaction of the commissioner that either the insurer has ceased to transact insurance in this state, or the…

Rev. & Tax. Code § 18741 Section 18741

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(a) Any individual may designate on the tax return, under the space labeled “Rare and Endangered Species Preservation Voluntary Tax Contribution Program,” that a contribution in excess of the tax liability, if any, be made to the Endangered and Rare Fish, Wildlife, and Plant Spec…

Rev. & Tax. Code § 18742 Section 18742

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(a) The Franchise Tax Board shall notify the Controller of both the amount of moneys paid by taxpayers in excess of their tax liability and the amount of refund moneys that taxpayers have designated pursuant to Section 18741 to be transferred to the Endangered and Rare Fish, Wild…

Rev. & Tax. Code § 18743 Section 18743

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It is the intent of the Legislature that this article create an additional funding source for programs for endangered and rare animals and native plant species and shall be used to supplement, not supplant, other funding sources for these programs. (Added by Stats. 2002, Ch. 594,…

Rev. & Tax. Code § 18744 Section 18744

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(a) Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1, 2032, and as of December 1 of that year is repealed. (b) (1) By September 1, 2006, and by September 1 of each subsequent calendar year that the Rare and Endangered Speci…

Rev. & Tax. Code § 2270 Section 2270

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A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter (commencing with Section 2201) to pay the cost of: (1) interest and redemption charges on bonded or other indebtedness authorized prior …

Rev. & Tax. Code § 2271 Section 2271

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A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter (commencing with Section 2201) to pay costs mandated by the federal government or costs mandated by the courts or costs mandated by init…

Rev. & Tax. Code § 2271.1 Section 2271.1

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An additional property tax heretofore or hereafter levied pursuant to the provisions of Section 2271 shall not be invalidated and may continue to be levied to meet recurring costs resulting from any program or activity undertaken or implemented by a local agency in order to compl…

Rev. & Tax. Code § 2271.15 Section 2271.15

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Notwithstanding the provisions of Section 2271.1, an additional levy made prior to January 1, 1976, pursuant to the provisions of Section 2271 to pay costs mandated by the 1974 amendments to the Fair Labor Standards Act, or regulations issued pursuant thereto, shall not be invali…

Rev. & Tax. Code § 2271.2 Section 2271.2

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The Controller shall issue, and shall revise, as needed, advisory guidelines to assist local agencies in determining when an additional property tax rate may be levied pursuant to Section 2271. (Amended by Stats. 1977, Ch. 309.)

Rev. & Tax. Code § 2272 Section 2272

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A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter (commencing with Section 2201) for the purpose of complying with Sections 5302.5, 6467, 6468, 8809, and 10206 of the Streets and Highway…

Rev. & Tax. Code § 2273 Section 2273

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(a) A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter (commencing with Section 2201) for the purpose of meeting the costs of written contractual obligations, leases and agreements, inclu…

Rev. & Tax. Code § 2273.1 Section 2273.1

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The provisions of Section 2273 shall apply to a contract or lease signed after January 1, 1973, if a local agency, in anticipation of such contract, shall have taken formal action prior to January 1, 1973, to implement one or more projects to be acquired or constructed pursuant t…

Rev. & Tax. Code § 2273.2 Section 2273.2

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If, prior to January 1, 1973, a local agency was a party to any contract or lease, the terms of which provide (1) that the local agency shall make payments to the federal government, the State of California or any other local agency and (2) that the governing body of such local a…

Rev. & Tax. Code § 2274 Section 2274

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(a) In the event of an emergency which constitutes a danger to the public health, safety or welfare, or of a general disaster, which requires a local agency to incur additional costs which cannot be met under the maximum property tax rates provided by this chapter (commencing wit…

Rev. & Tax. Code § 2275 Section 2275

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A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter (commencing with Section 2201) to pay the cost of interest and redemption charges, together with any reserve or sinking funds required i…

Rev. & Tax. Code § 2276 Section 2276

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A local agency to which Section 2267 is applicable, may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to Section 2267 for the purpose of repaying any indebtedness which was incurred in order to pay the operating costs…

Rev. & Tax. Code § 2277 Section 2277

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A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter (commencing with Section 2201) for the purpose of paying the actual cost of holding an election pursuant to the provisions of Article 6 …

Rev. & Tax. Code § 2278 Section 2278

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In the event that a local agency is required to pay or is authorized to collect any fees, assessments, charges or obligations as a term or condition of a “governmental reorganization,” as such term is defined in Section 2295, the local agency may levy, or have levied on its behal…

Rev. & Tax. Code § 2279.1 Section 2279.1

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A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter for interest and redemption charges on amounts borrowed pursuant to Section 54902.1 of the Government Code. (Added by renumbering Sectio…

Rev. & Tax. Code § 2280 Section 2280

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A special district may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter in order to pay the extraordinary costs of purchasing electricity for use for street lighting which was in operating condition in th…

Rev. & Tax. Code § 2280.01 Section 2280.01

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(a) A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter for purposes authorized by this section. (b) In the event that a local agency desires to levy a property tax rate for a specified pu…

Rev. & Tax. Code § 2280.1 Section 2280.1

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A city may levy, or have levied on its behalf, a rate in addition to the maximum tax rate established pursuant to this chapter in order to comply with the provisions of Section 43073 of the Government Code. (Added by Stats. 1977, Ch. 309.)

Rev. & Tax. Code § 43350 Section 43350

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If the California Department of Tax and Fee Administration believes that the collection of any amount of tax will be jeopardized by delay, it shall thereupon make a determination of the amount of tax due, noting that fact upon the determination, and the amount of tax shall be imm…

Rev. & Tax. Code § 43351 Section 43351

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The taxpayer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 4 (commencing with Section 43301), with the California Department of Tax and Fee Administration within 10 days after the service upon the taxpayer o…

Rev. & Tax. Code § 43352 Section 43352

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In accordance with such rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an administrative hearing for one or more of the following purposes: (a) To establish that the determination is excessive. (b) To estab…

Rev. & Tax. Code § 4336 Section 4336

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When property is redeemed on which delinquent taxes have been paid in installments, there shall be credited on the amount necessary to redeem the total amount of back taxes previously paid, including an allowance for interest paid pursuant to Section 4221. The credit shall be all…

Rev. & Tax. Code § 4337 Section 4337

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When payment of delinquent taxes in installments on any property was started under any provision of law and payment of delinquent taxes in installments on the property is later started after default in payment, there shall be credited on the amount payable the total amount of bac…

Rev. & Tax. Code § 46351 Section 46351

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Any person from whom an amount is determined to be due under Article 2 (commencing with Section 46201) or Article 3 (commencing with Section 46251), or any person directly interested, may petition for a redetermination thereof within 30 days after service upon him or her of notic…

Rev. & Tax. Code § 46352 Section 46352

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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 § 46353 Section 46353

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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 § 46354 Section 46354

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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 penalty imposed by subdivision (d) of Section 46201 or Sectio…

Rev. & Tax. Code § 46355 Section 46355

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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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)

Rev. & Tax. Code § 46356 Section 46356

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All amounts determined to be due by the board under Article 2 (commencing with Section 46201) or Article 3 (commencing with Section 46251) 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…