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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 § 17270 Section 17270
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(a) For purposes of Section 162(a)(2) of the Internal Revenue Code, relating to travel expenses, all of the following shall apply: (1) The place of residence of a member of the Legislature within the district represented shall be considered the tax home. (2) The provisions of Sec…
Rev. & Tax. Code § 17271 Section 17271
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(a) The amendments made to Section 162(m) of the Internal Revenue Code by Section 13601(e)(2) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), relating to exception for binding contracts, shall apply, and is modified by substituting “March 31, 2019” for “November 2, 2017.”…
Rev. & Tax. Code § 17273 Section 17273
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For each taxable year beginning on or after January 1, 1999, Section 162(l)(1) of the Internal Revenue Code, relating to applicable percentage, is modified to provide that Section 2002 of the Tax and Trade Relief Extension Act of 1998 (P.L. 105-277), relating to phase in of a 100…
Rev. & Tax. Code § 17274 Section 17274
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Showing 2,351–2,400 of 7,339

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(a) Notwithstanding any other provisions in this part to the contrary, no deduction shall be allowed for interest, taxes, depreciation, or amortization paid or incurred in the taxable year with respect to substandard housing located in this state, except as provided in subdivisio…

Rev. & Tax. Code § 17275 Section 17275

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In computing taxable income, no deduction shall be allowed for any of the following: (a) Abandonment fees paid under Section 51061 or 51093 of the Government Code. (b) Tax recoupment fees paid under Section 51142 of the Government Code. (Added by Stats. 1983, Ch. 488, Sec. 29. Ef…

Rev. & Tax. Code § 17275.2 Section 17275.2

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Section 170(e)(3)(C) of the Internal Revenue Code, relating to special rule for contributions of food inventory, shall not apply. (Added by Stats. 2010, Ch. 14, Sec. 25. (SB 401) Effective January 1, 2011.)

Rev. & Tax. Code § 17275.4 Section 17275.4

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(a) For taxable years beginning on or after January 1, 2014, a deduction for a charitable contribution to an educational organization that is a postsecondary institution or to the Key Worldwide Foundation, pursuant to Section 170 of the Internal Revenue Code, relating to charitab…

Rev. & Tax. Code § 17275.5 Section 17275.5

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(a) No deduction shall be denied under Section 170(f)(8) of the Internal Revenue Code, relating to substantiation requirement for certain contributions, upon a showing that the requirements in Section 170(f)(8) of the Internal Revenue Code have been met with respect to that contr…

Rev. & Tax. Code § 17275.6 Section 17275.6

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(a) For contributions made on or after January 1, 2024, the amendments made by Section 605(a)(1) of Public Law 117-328 adding paragraph (7) to Section 170(h) of the Internal Revenue Code, relating to limitation on deduction for qualified conservation contributions made by passthr…

Rev. & Tax. Code § 17276 Section 17276

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Except as provided in Sections 17276.2, 17276.5, and 17276.6, as those sections read on November 30, 2014, and Sections 17276.1, 17276.4, and 17276.7, the deduction provided by Section 172 of the Internal Revenue Code, relating to net operating loss deduction, shall be modified a…

Rev. & Tax. Code § 17276.1 Section 17276.1

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(a) A qualified taxpayer, as defined in Sections 17276.2, 17276.5, and 17276.6, as those sections read on November 30, 2014, and Sections 17276.1, 17276.4, and 17276.7, may elect to take the deduction provided by Section 172 of the Internal Revenue Code, relating to the net opera…

Rev. & Tax. Code § 17276.21 Section 17276.21

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(a) Notwithstanding Sections 17276.2, 17276.5, and 17276.6, as those sections read on November 30, 2014, and Sections 17276, 17276.1, 17276.4, and 17276.7, as well as Section 172 of the Internal Revenue Code, relating to net operating loss deduction, no net operating loss deducti…

Rev. & Tax. Code § 17276.22 Section 17276.22

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Notwithstanding Section 17276.2, 17276.5, or 17276.6, as those sections read on November 30, 2014, or Section 17276.1, 17276.4, or 17276.7 to the contrary, a net operating loss attributable to a taxable year beginning on or after January 1, 2008, shall be a net operating carryove…

Rev. & Tax. Code § 17276.23 Section 17276.23

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(a) Notwithstanding Sections 17276, 17276.1, 17276.4, 17276.7, and 17276.22, former Sections 17276.2, 17276.5, 17276.6, and 17276.20, and Section 172 of the Internal Revenue Code, a net operating loss deduction shall not be allowed for any taxable year beginning on or after Janua…

Rev. & Tax. Code § 17276.24 Section 17276.24

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(a) Notwithstanding Sections 17276.2, 17276.5, and 17276.6, as those sections read on November 30, 2014, Section 17276.20, as that section read on December 31, 2015, Sections 17276, 17276.1, 17276.4, 17276.7, and 17276.22, and Section 172 of the Internal Revenue Code, relating to…

Rev. & Tax. Code § 17276.3 Section 17276.3

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(a) Notwithstanding Sections 17276.2, 17276.5, and 17276.6, as those sections read on November 30, 2014, and Sections 17276, 17276.1, 17276.4, and 17276.7, as well as Section 172 of the Internal Revenue Code, relating to net operating loss deduction, no net operating loss deducti…

Rev. & Tax. Code § 17276.4 Section 17276.4

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(a) The term “qualified taxpayer” as used in Section 17276.1 includes a person or entity engaged in the conduct of a trade or business within the Los Angeles Revitalization Zone designated pursuant to Section 7102 of the Government Code. For purposes of this subdivision, all of t…

Rev. & Tax. Code § 17276.7 Section 17276.7

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(a) The term “qualified taxpayer” as used in Section 17276.1 includes a person or entity that conducts a farming business that is directly affected by Pierce’s disease and its vectors. For purposes of this subdivision, all of the following shall apply: (1) A net operating loss sh…

Rev. & Tax. Code § 17278 Section 17278

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(a) To the extent specified in subdivision (b), there shall be allowed as a deduction to a taxpayer those payments of the taxpayer which are made pursuant to an interindemnity arrangement specified in Section 1280.7 of the Insurance Code and which are paid to a trust of members o…

Rev. & Tax. Code § 17278.5 Section 17278.5

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The deduction allowed by Section 194 of the Internal Revenue Code, relating to amortization of reforestation expenditures, shall be available only with respect to qualified timber property located in this state. (Added by Stats. 1997, Ch. 611, Sec. 36. Effective October 3, 1997.)…

Rev. & Tax. Code § 17279 Section 17279

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Section 197 of the Internal Revenue Code, relating to amortization of goodwill and certain other intangibles, is modified as follows: (a) (1) Section 13261(g) of the Revenue Reconciliation Act of 1993 (P.L. 103-66), relating to effective dates, shall apply, except as otherwise pr…

Rev. & Tax. Code § 17279.4 Section 17279.4

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Section 198 of the Internal Revenue Code, relating to expensing of environmental remediation costs, is modified as follows: (a) For expenditures paid or incurred before January 1, 2004, all of the following shall apply: (1) If a taxpayer has, at any time, made an election for fed…

Rev. & Tax. Code § 17279.6 Section 17279.6

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Section 198A of the Internal Revenue Code, relating to expensing of qualified disaster expenses, shall not apply. (Added by Stats. 2010, Ch. 14, Sec. 29. (SB 401) Effective January 1, 2011.)

Rev. & Tax. Code § 17280 Section 17280

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(a) No deduction shall be denied as provided by Section 265 of the Internal Revenue Code, relating to expenses and interest relating to tax-exempt income. (b) No deduction shall be allowed for any of the following: (1) Any amount otherwise allowable as a deduction which is alloca…

Rev. & Tax. Code § 17282 Section 17282

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(a) In computing taxable income, deductions, including deductions for cost of goods sold, shall not be allowed to any taxpayer from any of his or her gross income directly derived from any act or omission of criminal profiteering activity, as defined in Section 186.2 of the Penal…

Rev. & Tax. Code § 17286 Section 17286

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In addition to the deduction denied under Section 162(c)(1) of the Internal Revenue Code, relating to payments made to officials or employees of a foreign government, no deduction shall be allowed for any payment that would be unlawful under the laws of the United States, if thos…

Rev. & Tax. Code § 17287 Section 17287

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Section 269A of the Internal Revenue Code is modified by substituting “California Personal Income Tax” for “Federal income tax.” (Amended by Stats. 1999, Ch. 987, Sec. 34. Effective October 10, 1999.)

Rev. & Tax. Code § 17299.8 Section 17299.8

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The Franchise Tax Board may disallow a deduction under this part to an individual or entity for amounts paid as remuneration for personal services if that individual or entity fails to report the payments required under Section 13050 of the Unemployment Insurance Code or Section …

Rev. & Tax. Code § 17299.9 Section 17299.9

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(a) Notwithstanding any other provisions in this part, in the case of a taxpayer who owns real property and has either failed to provide information required pursuant to Section 18642, or has provided information which is either false, misleading, or incomplete in the information…

Rev. & Tax. Code § 18761 Section 18761

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The Legislature finds and declares all of the following: (a) Alzheimer’s disease and related dementia disorders are devastating health conditions that cause a loss of intellectual functioning so severe that they interfere with an individual’s daily functioning and eventually resu…

Rev. & Tax. Code § 18762 Section 18762

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For the purposes of this article, “research” shall include, but not be limited to, expenditures to develop and advance the understanding, techniques, and modalities effective in the care, treatment, and cure of Alzheimer’s victims and their families. (Added by Stats. 1993, Ch. 31…

Rev. & Tax. Code § 18763 Section 18763

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(a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund, that is established by Section 18764. (b) The contributions s…

Rev. & Tax. Code § 18764 Section 18764

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There is in the State Treasury the California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18763. The Franchise Tax Board shall notify the Controller of both the amount of money paid by individ…

Rev. & Tax. Code § 18765 Section 18765

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(a) (1) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows: (A) To the Franchise Tax Board, the…

Rev. & Tax. Code § 18766 Section 18766

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(a) Except as otherwise provided in subdivision (b), this article shall remain in effect only for taxable years beginning before January 1, 2032, and as of December 1 of that year is repealed. (b) (1) By September 1, 2019, and by September 1 of each subsequent calendar year that …

Rev. & Tax. Code § 2285 Section 2285

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For the purposes of this article, the term “qualified voter of the local agency” means a voter who meets the specific qualifications, if any, set forth for voters of that local agency for other purposes. If no such specific qualifications exist, the term means a registered voter,…

Rev. & Tax. Code § 2286 Section 2286

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(a) No local agency formed after the effective date of this chapter shall levy, or have levied on its behalf, any property tax rate, except an additional property tax rate authorized pursuant to Article 5 (commencing with Section 2270) of this chapter, unless a maximum property t…

Rev. & Tax. Code § 2287.5 Section 2287.5

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Whenever a local agency is formed without an election, there may be submitted to the agency declaring the formation, at the time of formation or within 30 days thereafter, consents to maximum property tax rate from all of the qualified voters of the local agency and, upon receipt…

Rev. & Tax. Code § 2288 Section 2288

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A maximum property tax rate election held by a local agency formed under a law that does not provide a procedure for elections shall be conducted by the county elections official, as follows: (a) The election shall be held not less than 74 days nor more than 120 days following th…

Rev. & Tax. Code § 2289 Section 2289

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Whenever possible, elections to approve maximum property tax rates shall be consolidated with other elections. In the event that an election to approve a maximum property tax rate is not consolidated with another election, the governing body calling the election shall state, in t…

Rev. & Tax. Code § 601 Section 601

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The assessor shall prepare an assessment roll, as directed by the board, in which shall be listed all property within the county which it is the assessor’s duty to assess. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 602 Section 602

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This local roll shall show: (a) The name and address, if known, of the assessee. The assessor is not required to maintain electronic mail addresses. (b) Land, by legal description. (c) A description of possessory interests sufficient to identify them. (d) Personal property. A fai…

Rev. & Tax. Code § 606 Section 606

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(a) Except as provided in subdivisions (b) and (c), when any tract of land is situated in two or more revenue districts, the part in each district shall be separately assessed. (b) Where the owner of two or more contiguous parcels comprising the tract is identical, and the full v…

Rev. & Tax. Code § 607 Section 607

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Land and improvements thereon shall be separately assessed. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 607.5 Section 607.5

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In the event that a separate assessment of rights and privileges appertaining to mines or minerals and land is made, the descriptive words “mining rights” or “mineral rights” on the assessment roll shall include the right to enter in or upon the land for the exploration, developm…

Rev. & Tax. Code § 608 Section 608

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Improvements shall be assessed by the assessor by showing their value opposite the description of the parcel of land on which they are located, if they are assessed to the same assessee. (Amended by Stats. 1947, Ch. 782.)

Rev. & Tax. Code § 609 Section 609

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Taxable improvements on land exempt from taxation shall be shown like other real estate on the roll. Value shall not be assessed against the exempt land and the land does not become responsible for the assessment made against the taxable improvements. (Enacted by Stats. 1939, Ch.…

Rev. & Tax. Code § 610 Section 610

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(a) Land once described on the roll need not be described a second time, but any person, claiming and desiring to be assessed for it, may have his or her name inserted with that of the assessee. (b) A person is “claiming” property for purposes of subdivision (a) only if he or she…

Rev. & Tax. Code § 611 Section 611

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If the name of an absent owner is known to the assessor, or in the case of real property, if it appears of record in the office of the county recorder, the property shall be assessed to such owner; otherwise, the property shall be assessed to unknown owners. (Amended by Stats. 19…

Rev. & Tax. Code § 612 Section 612

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When a person is assessed as agent, trustee, bailee, guardian, conservator, executor, or administrator, his representative designation shall be added to his name, and the assessment entered separately from his individual assessment. (Amended by Stats. 1979, Ch. 730.)