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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 § 613 Section 613
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A mistake in the name of the owner or supposed owner of real estate does not render invalid an assessment or any deed to a purchaser at a tax sale. A mistake in the name of an owner or supposed owner of property on the unsecured roll which does not prevent the person from reasona…
Rev. & Tax. Code § 614 Section 614
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After each assessment of tax-defaulted property the assessor shall enter on the roll the fact that it is tax defaulted and the date of the declaration of default. (Amended by Stats. 1985, Ch. 316, Sec. 10.)
Rev. & Tax. Code § 615 Section 615
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The assessor shall prepare an index to the local roll, in the form prescribed by the board, showing the name of the assessee, each place therein where his assessment appears, and any other information required by the board. This index shall be delivered to the tax collector on or…
Rev. & Tax. Code § 616 Section 616
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On or before July 1, annually, the assessor shall complete the local roll. He shall make and subscribe an affidavit on the roll substantially as follows: “I, ____, Assessor of ____ County, swear that between the lien date and July 1, 19____, I have made diligent inquiry and exami…

Showing 2,401–2,450 of 7,339

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Rev. & Tax. Code § 617 Section 617

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As soon as the assessor completes the local roll, he shall deliver it to the auditor. (Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.)

Rev. & Tax. Code § 618 Section 618

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Notwithstanding any other provisions of state law, when the assessment roll is a machine-prepared roll the contents of the roll and the arrangement of property on the roll may be prescribed by the board. (Amended by Stats. 1961, Ch. 1926.)

Rev. & Tax. Code § 619 Section 619

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(a) Except as provided in subdivision (f), the assessor shall, upon or prior to completion of the local roll, do either of the following: (1) Inform each assessee of real property on the local secured roll whose property’s full value has increased over its full value for the prio…

Rev. & Tax. Code § 619.2 Section 619.2

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Where the personal property on the secured roll of a person not required to file a property statement pursuant to Section 441 is assessed in excess of one thousand dollars ($1,000), excluding household furnishings and personal effects, the assessor, on or before July 15, may noti…

Rev. & Tax. Code § 620 Section 620

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If the assessor does not send a notice pursuant to Section 619 or 621 to an assessee whose property was not on the prior year’s secured roll, or to an assessee of real property on the local secured roll whose property’s full value has increased, then the assessee may pay taxes un…

Rev. & Tax. Code § 621 Section 621

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In any county the assessor, with the approval of the board of supervisors, may give the information required by Section 619, and similar information with reference to personal property, as an alternative to giving the information by United States mail, by having published lists o…

Rev. & Tax. Code § 623 Section 623

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The assessor may place a single assessment on the roll for all leased personal property in the county that is assessed with respect to the same taxpayer. Any property assessed pursuant to this section shall, in the absence of evidence establishing otherwise, be deemed to be locat…

Rev. & Tax. Code § 18771 Section 18771

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(a) Any individual who is allowed the credit under subdivision (c) of Section 17054 may designate on the tax return that a contribution is being made in an amount not to exceed the amount of the credit, without regard to Section 17054.1, which is to be paid to the California Seni…

Rev. & Tax. Code § 18772 Section 18772

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There is hereby established in the State Treasury the California Seniors Special Fund to receive contributions made pursuant to Section 18771. The Franchise Tax Board shall notify the Controller of the amount of the credits designated pursuant to Section 18771 to be transferred i…

Rev. & Tax. Code § 18773 Section 18773

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(a) All money transferred to the California Seniors Special Fund pursuant to Section 18771 shall, upon appropriation, be allocated as follows: (1) To the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax Board and the Controller i…

Rev. & Tax. Code § 2295 Section 2295

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As used in this article “governmental reorganization” means any formation of, annexation to, detachment from, consolidation of, dissolution of, or other territorial adjustment in the boundaries of, a local agency. “Governmental reorganization” includes those boundary adjustments …

Rev. & Tax. Code § 2296 Section 2296

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Except as provided in Section 2263.2, whenever a governmental reorganization occurs, the maximum property tax rate for any local agency whose boundaries are changed by such reorganization shall be determined as provided in this article. (Added by Stats. 1973, Ch. 358.)

Rev. & Tax. Code § 2297 Section 2297

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In the event that the boundaries of a local agency are altered by a governmental reorganization, or that a local agency becomes responsible, as a result of a governmental reorganization, for providing a program or service it has not heretofore provided, the maximum property tax r…

Rev. & Tax. Code § 2298 Section 2298

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In the event that a governmental reorganization makes it necessary or desirable for a local agency to exceed the maximum property tax rate provided in Section 2297, the governing body of such agency shall call an election pursuant to the provisions of Article 6 to establish a new…

Rev. & Tax. Code § 2299 Section 2299

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In the event than an election is required in order to approve and effectuate a governmental reorganization, the impartial analysis of the governmental reorganization prepared for the ballot pamphlet shall indicate the maximum property tax rate which will be applicable in the even…

Rev. & Tax. Code § 646 Section 646

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The records of the assessor are at all times, during office hours, open to the inspection of any person charged with the duty of assessing property in the county for any taxing agency. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 647 Section 647

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(a) If any city or lighting, water, or irrigation district, or any district described in Section 2131, on behalf of which the county does the assessing, makes written request, on or before the lien date, for a certified copy of the portion of the secured roll pertaining to proper…

Rev. & Tax. Code § 648 Section 648

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If any city or lighting, water, or irrigation district makes a written request for a description of all property within its limits that is on the unsecured roll, its assessed value, the location of property as reported on a property statement filed pursuant to Section 441, and th…

Rev. & Tax. Code § 649 Section 649

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The assessor may charge other taxing agencies the actual cost for each copy of the secured roll or description from the unsecured roll furnished them. (Amended by Stats. 1939, Ch. 1008.)

Rev. & Tax. Code § 18791 Section 18791

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The Legislature finds and declares all of the following: (a) Breast cancer is a devastating health condition which will affect one out of nine American women during their lifetimes. Every three minutes a woman is diagnosed with breast cancer and every 12 minutes a woman dies of b…

Rev. & Tax. Code § 18792 Section 18792

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For the purpose of this article, “research” shall include, but not be limited to, expenditures to develop and advance the understanding, techniques, and modalities effective in the prevention, cure, screening, and treatment of breast cancer. (Added by Stats. 1993, Ch. 31, Sec. 26…

Rev. & Tax. Code § 18793 Section 18793

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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 Breast Cancer Research Voluntary Tax Contribution Fund, which is established by Section 18794. This designation is to be used as a voluntary co…

Rev. & Tax. Code § 18794 Section 18794

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There is in the State Treasury the California Breast Cancer Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18793. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax l…

Rev. & Tax. Code § 18795 Section 18795

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

Rev. & Tax. Code § 18796 Section 18796

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(a) Except as provided in subdivision (b), this article shall remain in effect only until January 1, 2032, and is repealed on December 1, 2032. (b) (1) By September 1, 2018, and by September 1 of each subsequent calendar year that the California Breast Cancer Research Voluntary T…

Rev. & Tax. Code § 2305 Section 2305

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As used in this article “functional consolidation” means the transfer, from one local agency to another, of both of the following: (1) the responsibility for providing a program or a service to an area within the jurisdiction of the transferring agency and (2) the responsibility …

Rev. & Tax. Code § 2306 Section 2306

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Whenever a functional consolidation occurs, the maximum property tax rate for any local agency affected by such functional consolidation shall be determined as provided in this article. (Added by Stats. 1973, Ch. 358.)

Rev. & Tax. Code § 2307 Section 2307

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The local agency which transfers a program or service shall reduce its maximum property tax rate as provided in this section. Such reduction shall be effective beginning with the fiscal year after the transfer has occurred. (a) The local agency shall determine the actual cost of …

Rev. & Tax. Code § 2308 Section 2308

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The maximum property tax rate for a local agency assuming the responsibility for providing a program or service and for levying a tax to pay the cost thereof, as a result of a functional consolidation, shall be the maximum property tax rate for such agency established prior to th…

Rev. & Tax. Code § 2309 Section 2309

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Any adjustment in the maximum property tax rate of a local agency made pursuant to Section 2308 shall only be made in the first full fiscal year after the functional consolidation has occurred. (Added by Stats. 1973, Ch. 358.)

Rev. & Tax. Code § 670 Section 670

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(a) No person shall perform the duties or exercise the authority of an appraiser for property tax purposes as an employee of the state, any county or city and county, unless he or she is the holder of a valid appraiser’s or advanced appraiser’s certificate issued by the State Boa…

Rev. & Tax. Code § 671 Section 671

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(a) In order to retain a valid appraiser’s certificate every holder shall complete at least 24 hours of training conducted or approved by the State Board of Equalization in each one-year period. Any excess in training time over the 24-hour minimum accumulated in any one year shal…

Rev. & Tax. Code § 672 Section 672

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At the time of certification, each applicant shall disclose, on forms provided by the Board of Equalization, his or her financial interest in any corporation. Thereafter, the form shall be completed annually. If the applicant is also required to annually file with the Fair Politi…

Rev. & Tax. Code § 673 Section 673

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The State Board of Equalization may issue a temporary certificate to a person who is newly employed by the state, any county, city and county, or appraisal commission in order to afford the person the opportunity to apply for and take an examination the successful passage of whic…

Rev. & Tax. Code § 17301 Section 17301

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For purposes of this part, in the case of a nonresident or part-year resident, the proper apportionment and allocation of the deductions in computing “taxable income of a nonresident or part-year resident” computed under paragraph (1) of subdivision (i) of Section 17041 with resp…

Rev. & Tax. Code § 17301.3 Section 17301.3

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For purposes of this part, in the case of a nonresident or part-year resident, the term “California adjusted gross income” includes each of the following: (a) For any part of the taxable year during which the taxpayer was a resident of this state (as defined by Section 17014), al…

Rev. & Tax. Code § 17301.4 Section 17301.4

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For purposes of this part, in the case of a nonresident or part-year resident, the term “total adjusted gross income” means adjusted gross income for the entire year determined under Section 17072 regardless of source, taking into account paragraph (2) of subdivision (h) of Secti…

Rev. & Tax. Code § 17301.5 Section 17301.5

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For purposes of this part, in the case of a nonresident or part-year resident, the term “total taxable income” means taxable income for the entire year determined under Section 17073 regardless of source. (Added by Stats. 2001, Ch. 920, Sec. 8. Effective January 1, 2002.)

Rev. & Tax. Code § 17302 Section 17302

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(a) In the case of a nonresident or part-year resident, the deduction provided by Section 215 of the Internal Revenue Code, relating to alimony, etc., payments, as it read on January 1, 2015, shall be allowed in computing “taxable income of a nonresident or part-year resident” in…

Rev. & Tax. Code § 17304 Section 17304

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In the case of a nonresident or part-year resident, itemized deductions allowed as a deduction for the taxable year under Section 63 of the Internal Revenue Code, as modified by Section 17073, or the standard deduction (as provided in Section 17073.5), shall be allowed in computi…

Rev. & Tax. Code § 17306 Section 17306

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In the case of a nonresident or part-year resident, in computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, references to “adjusted gross income” for purposes of computing limitations based upon adjusted gross …

Rev. & Tax. Code § 17307 Section 17307

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In the case of a nonresident or part-year resident, in computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, for purposes of computing limitations on the deductions described in this section, any reference to “c…

Rev. & Tax. Code § 18801 Section 18801

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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 Firefighters’ Memorial Voluntary Tax Contribution Fund, which is established by Section 18802. That designation is to be used as a voluntary ch…

Rev. & Tax. Code § 18802 Section 18802

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There is in the State Treasury the California Firefighters’ Memorial Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18801. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax l…

Rev. & Tax. Code § 18803 Section 18803

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(a) All money transferred to the California Firefighters’ Memorial Voluntary Tax Contribution Fund, upon appropriation by the Legislature, shall be allocated as follows: (1) To the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax…

Rev. & Tax. Code § 18804 Section 18804

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(a) This article shall remain in effect only until January 1, 2028, and as of that date is repealed, unless a later enacted statute, which is enacted before January 1, 2028, deletes or extends that date. (b) (1) If the repeal date specified in subdivision (a) has been deleted and…