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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 § 46357 Section 46357
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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 46202. (Amended by Stats. 2024, Ch. 499, Sec. 102. (SB 1528) Effective January 1, 2025.)
Rev. & Tax. Code § 568 Section 568
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(a) All property which has been declared tax defaulted, whether or not subject to a power of sale by the tax collector for defaulted taxes, shall be assessed. The assessment shall be entered, in the name of the assessee on the secured roll. (b) All property which was tax-deeded t…
Rev. & Tax. Code § 17201 Section 17201
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(a) Part VI of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to itemized deductions for individuals and corporations, shall apply, except as otherwise provided. (b) Part VII of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, …
Rev. & Tax. Code § 17201.1 Section 17201.1
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(a) Section 174 of the Internal Revenue Code as it read on January 1, 2015, relating to amortization of research and experimental expenditures, shall apply. (b) Section 217(k) of the Internal Revenue Code, relating to the suspension of the moving expense deduction for taxable yea…

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Rev. & Tax. Code § 17201.2 Section 17201.2

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(a) The amendments made by Section 13531(a) of the Tax Cuts and Jobs Act (Public Law 115-97) to add Section 162(r) to the Internal Revenue Code, relating to the disallowance of FDIC premiums paid by certain large financial institutions, shall apply, except as otherwise provided. …

Rev. & Tax. Code § 17201.3 Section 17201.3

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(a) Section 215 of the Internal Revenue Code, relating to alimony, etc., 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, 2025, or for any d…

Rev. & Tax. Code § 17201.4 Section 17201.4

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Section 179B of the Internal Revenue Code, relating to deductions for capital costs incurred in complying with Environmental Protection Agency sulfur regulations, shall not apply. (Added by Stats. 2005, Ch. 691, Sec. 19. Effective October 7, 2005.)

Rev. & Tax. Code § 17201.5 Section 17201.5

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Section 181 of the Internal Revenue Code, relating to treatment of certain qualified film and television productions, shall not apply. (Added by Stats. 2005, Ch. 691, Sec. 20. Effective October 7, 2005.)

Rev. & Tax. Code § 17201.6 Section 17201.6

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Section 199A of the Internal Revenue Code, relating to qualified business income, shall not apply. (Amended by Stats. 2025, Ch. 231, Sec. 29. (SB 711) Effective October 1, 2025.)

Rev. & Tax. Code § 17201.7 Section 17201.7

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The amendments made by Section 302(b)(2) of Division O of the Further Consolidated Appropriations Act, 2020 (Public Law 116-94) to Section 221(e)(1) of the Internal Revenue Code, relating to coordination with deduction for student loan interest, shall apply. (Added by Stats. 2021…

Rev. & Tax. Code § 17202 Section 17202

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There shall be allowed to an employer as an ordinary and necessary expense paid or incurred during the taxable year in carrying on any trade or business (as provided in Section 162(a) of the Internal Revenue Code), the expenses involved in carrying out a parking cash-out program,…

Rev. & Tax. Code § 17203 Section 17203

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For purposes of applying limitations on the deductions described in this section, any reference to “compensation” or “earned income” shall be a reference to the amount required to be used for purposes of limiting the deduction in computing federal income tax for the same taxable …

Rev. & Tax. Code § 17204 Section 17204

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(a) Section 165(h)(3) of the Internal Revenue Code, relating to special rules for losses in federally declared disasters, shall not apply. (b) Section 165(h)(5) of the Internal Revenue Code, relating to limitation for taxable years 2018 to 2025, shall not apply. (c) The amendment…

Rev. & Tax. Code § 17204.2 Section 17204.2

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The amendments made by Section 11050 of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 165(d) of the Internal Revenue Code, relating to wagering losses, shall not apply. (Added by Stats. 2025, Ch. 231, Sec. 31. (SB 711) Effective October 1, 2025.)

Rev. & Tax. Code § 17206 Section 17206

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(a) For purposes of Section 17201, Section 170 of the Internal Revenue Code, relating to charitable, etc., contributions and gifts, shall be applied to allow a taxpayer to elect to treat any contribution described in subdivision (b) made in January 2005, as if that contribution w…

Rev. & Tax. Code § 17207 Section 17207

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(a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years as provided in subdivision (b), with respect to losses resulting from any of the following disasters: (1) Forest fire or any other related casualty occurring in 1985 in California.…

Rev. & Tax. Code § 17207.11 Section 17207.11

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(a) Section 165(i) of the Internal Revenue Code shall be applicable to any losses sustained in the County of Santa Cruz as a result of the severe storms that occurred in March 2011. (b) For losses described in subdivision (a), the election under Section 165(i) of the Internal Rev…

Rev. & Tax. Code § 17207.12 Section 17207.12

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(a) Section 165(i) of the Internal Revenue Code shall be applicable to any losses sustained in the Counties of Los Angeles and San Bernardino as a result of the severe winds that occurred in November 2011. (b) For losses described in subdivision (a), the election under Section 16…

Rev. & Tax. Code § 17207.13 Section 17207.13

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(a) Section 165(i) of the Internal Revenue Code shall be applicable to any losses sustained in the County of San Diego as a result of the wildfires that occurred in May 2014. (b) For losses described in subdivision (a), the election under Section 165(i) of the Internal Revenue Co…

Rev. & Tax. Code § 17207.14 Section 17207.14

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(a) For taxable years beginning on or after January 1, 2014, and before January 1, 2029, Section 165(i) of the Internal Revenue Code, relating to disaster losses, shall be applicable to any loss sustained as a result of any disaster occurring in any city, county, or city and coun…

Rev. & Tax. Code § 17207.2 Section 17207.2

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(a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years as provided in subdivision (b), with respect to losses sustained in the County of Humboldt as a result of the earthquake that occurred in January 2010. (b) (1) In the case of any l…

Rev. & Tax. Code § 17207.3 Section 17207.3

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(a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years as provided in subdivision (b), with respect to losses sustained in the County of Imperial as a result of the earthquake that occurred in April 2010. (b) (1) In the case of any los…

Rev. & Tax. Code § 17207.4 Section 17207.4

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(a) Section 165(i) of the Internal Revenue Code is modified to additionally provide that an appraisal for the purpose of obtaining a loan of federal funds or a loan guarantee from the federal government as a result of a presidentially declared disaster, as defined by Section 1033…

Rev. & Tax. Code § 17207.6 Section 17207.6

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(a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years as provided in subdivision (b), with respect to losses resulting from any of the following disasters: (1) Any loss sustained in the Counties of Los Angeles and Monterey as a result…

Rev. & Tax. Code § 17207.7 Section 17207.7

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(a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years as provided in subdivision (b), with respect to losses sustained in the County of Mendocino as a result of the tsunami that occurred in March 2011. (b) (1) In the case of any loss …

Rev. & Tax. Code § 17207.8 Section 17207.8

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(a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years as provided in subdivision (b), with respect to losses sustained in the County of San Mateo as a result of the explosion and fire that occurred in September 2010. (b) (1) In the ca…

Rev. & Tax. Code § 17208.1 Section 17208.1

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(a) There shall be allowed as a deduction the amount of interest paid or incurred by a taxpayer during the taxable year on any loan or financed indebtedness obtained from a publicly owned utility company for the purpose of acquiring and installing any energy efficient product or …

Rev. & Tax. Code § 17209 Section 17209

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(a) For each taxable year beginning on or after January 1, 2020, and before January 1, 2030, Section 280E of the Internal Revenue Code, relating to expenditures in connection with the illegal sale of drugs, shall not apply to the carrying on of any trade or business that is comme…

Rev. & Tax. Code § 17215 Section 17215

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(a) Section 220(a) of the Internal Revenue Code, relating to deduction allowed, is modified to provide that the amount allowed as a deduction shall be an amount equal to the amount allowed to that individual as a deduction under Section 220 of the Internal Revenue Code, relating …

Rev. & Tax. Code § 17215.1 Section 17215.1

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Section 220(f)(5) of the Internal Revenue Code, relating to rollover contributions, shall not apply. (Added by Stats. 2005, Ch. 691, Sec. 26.5. Effective October 7, 2005.)

Rev. & Tax. Code § 17215.4 Section 17215.4

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Section 223 of the Internal Revenue Code, relating to health savings accounts, shall not apply. (Added by Stats. 2005, Ch. 691, Sec. 26.6. Effective October 7, 2005.)

Rev. & Tax. Code § 17220 Section 17220

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(a) Section 164(a)(3) of the Internal Revenue Code, relating to the deductibility of state, local, and foreign income, war profits, and excess profits taxes, shall not apply. (b) Section 164(b)(5) of the Internal Revenue Code, relating to general sales taxes, shall not apply. (c)…

Rev. & Tax. Code § 17222 Section 17222

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No deduction shall be allowed for the tax deducted and withheld under Section 18662 and Section 13020 of the Unemployment Insurance Code either to the employer or to the recipient of the income in computing taxable income under this part. (Amended by Stats. 1993, Ch. 31, Sec. 8. …

Rev. & Tax. Code § 17224 Section 17224

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Section 163(e) of the Internal Revenue Code is modified as follows: (a) For taxable years beginning on or after January 1, 1987, and before the taxable year in which the debt obligation matures or is sold, exchanged, or otherwise disposed, the amount deductible under this part is…

Rev. & Tax. Code § 17225 Section 17225

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(a) Section 163(h)(3)(E) of the Internal Revenue Code, relating to mortgage insurance premiums treated as interest, shall not apply. (b) Section 163(h)(3)(F) of the Internal Revenue Code, relating to special rules for taxable years 2018 to 2025, shall not apply. (c) Section 163(j…

Rev. & Tax. Code § 17228 Section 17228

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For taxable years beginning on or after January 1, 2014, a deduction shall not be allowed for the amount of any fine or penalty paid or incurred by an owner of all or part of a professional sports franchise, where that fine or penalty is assessed or imposed by the professional sp…

Rev. & Tax. Code § 17230 Section 17230

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Payments made to the California Housing Finance Agency by the borrower pursuant to Section 52514 of the Health and Safety Code shall be considered payments of interest for purposes of Section 163 of the Internal Revenue Code. (Repealed and added by Stats. 1983, Ch. 488, Sec. 29. …

Rev. & Tax. Code § 17240 Section 17240

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The fee imposed by Section 9008 of the Patient Protection and Affordable Care Act (Public Law 111-148), shall be considered a tax described in Section 275(a)(6) of the Internal Revenue Code. (Added by Stats. 2015, Ch. 359, Sec. 13. (AB 154) Effective September 30, 2015. Applicabl…

Rev. & Tax. Code § 17241 Section 17241

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Section 213(a) of the Internal Revenue Code, relating to allowance of deduction, is modified by substituting “7.5 percent” for “10 percent” for taxable years beginning before January 1, 2021. (Amended by Stats. 2025, Ch. 231, Sec. 35. (SB 711) Effective October 1, 2025. Applicabl…

Rev. & Tax. Code § 17250 Section 17250

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(a) Section 168 of the Internal Revenue Code, relating to accelerated cost recovery system, is modified as follows: (1) Any reference to “tax imposed by this chapter” in Section 168 of the Internal Revenue Code, relating to accelerated cost recovery system, means “net tax,” as de…

Rev. & Tax. Code § 17250.1 Section 17250.1

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(a) Section 170(b)(1)(A)(ix) of the Internal Revenue Code, relating to percentage limitations, shall not apply. (b) Section 170(b)(1)(G) of the Internal Revenue Code, relating to increased limitation for cash contributions, shall not apply. (c) Section 170(b)(1)(E)(vi) of the Int…

Rev. & Tax. Code § 17250.2 Section 17250.2

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Section 170(p) of the Internal Revenue Code, relating to special rule for taxpayers who do not elect to itemize deductions, shall not apply. (Added by Stats. 2025, Ch. 231, Sec. 38. (SB 711) Effective October 1, 2025.)

Rev. & Tax. Code § 17250.5 Section 17250.5

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(a) Section 167(g) of the Internal Revenue Code, relating to depreciation under income forecast method, shall be modified as follows: (1) Section 167(g)(2)(C) of the Internal Revenue Code is modified by substituting “Section 19521” for “Section 460(b)(7)” of the Internal Revenue …

Rev. & Tax. Code § 17255 Section 17255

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(a) Section 179(b)(1) of the Internal Revenue Code, relating to dollar limitation, shall not apply and in lieu thereof, the aggregate cost which may be taken into account under Section 179(a) of the Internal Revenue Code for any taxable year shall not exceed twenty-five thousand …

Rev. & Tax. Code § 17256 Section 17256

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Section 179A of the Internal Revenue Code, relating to deduction for clean-fuel vehicles and certain refueling property, shall not apply. (Amended by Stats. 2005, Ch. 691, Sec. 32. Effective October 7, 2005.)

Rev. & Tax. Code § 17257 Section 17257

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Section 179C of the Internal Revenue Code, relating to election to expense certain refineries, shall not apply. (Added by Stats. 2010, Ch. 14, Sec. 22. (SB 401) Effective January 1, 2011.)

Rev. & Tax. Code § 17257.2 Section 17257.2

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Section 179D of the Internal Revenue Code, relating to energy efficient commercial buildings deduction, shall not apply. (Added by Stats. 2010, Ch. 14, Sec. 23. (SB 401) Effective January 1, 2011.)

Rev. & Tax. Code § 17257.4 Section 17257.4

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Section 179E of the Internal Revenue Code, relating to election to expense advanced mine safety equipment, shall not apply. (Added by Stats. 2010, Ch. 14, Sec. 24. (SB 401) Effective January 1, 2011.)

Rev. & Tax. Code § 17260 Section 17260

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(a) No deduction, other than depreciation, shall be allowed for expenditures for tertiary injectants as provided by Section 193 of the Internal Revenue Code, relating to tertiary injectants. (b) Section 263(c) of the Internal Revenue Code, relating to intangible drilling and deve…

Rev. & Tax. Code § 17269 Section 17269

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Whereas, the people of the State of California desire to promote and achieve tax equity and fairness among all the state’s citizens and further desire to conform to the public policy of nondiscrimination, the Legislature hereby enacts the following for these reasons and for no ot…