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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 § 2325 Section 2325
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Annually, no later than 15 days after the property tax rate for a local agency has been fixed, each local agency shall report to the Controller, on a form to be specified by the Controller, the property tax rate levied by, or on behalf of, the agency for the current fiscal year. …
Rev. & Tax. Code § 2325.1 Section 2325.1
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In the event that the Controller determines that an error has occurred in establishing a property tax rate levied pursuant to any provision of this chapter, he shall immediately notify the local agency of such error and the local agency shall reduce its property tax rate by an ap…
Rev. & Tax. Code § 2326 Section 2326
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If a local agency fails to file the report required by Section 2325 by October 15, the Controller, in the succeeding fiscal year, shall reduce by 10 percent or five thousand dollars ($5,000), whichever is less, the payment he is required to make to such agency based on claims fil…
Rev. & Tax. Code § 681 Section 681
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(a) All contracts for the performance of appraisal work for assessors by any person who is not an employee of the state, any county, or any city shall be entered into only after at least two competitive bids and shall be entered into either on a fixed fee basis or on the basis of…

Rev. & Tax. Code § 43170 Section 43170

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(a) Any person whose estimated tax liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the California Department of Tax and Fee Administration pursuant to methods of calculation prescribed by the California Department of Tax an…

Rev. & Tax. Code § 43171 Section 43171

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If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and in t…

Rev. & Tax. Code § 43172 Section 43172

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(a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape, so as to order, instruct, or autho…

Rev. & Tax. Code § 43173 Section 43173

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(a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and authenticated pursuant to any method or form the board may prescribe. (b) Notwithstanding any other law, any return declaration, s…

Rev. & Tax. Code § 45160 Section 45160

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(a) Any person whose estimated fee liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant to methods of calculation prescribed by the board, shall remit amounts due by an electronic funds transfer under procedur…

Rev. & Tax. Code § 45161 Section 45161

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If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and in t…

Rev. & Tax. Code § 45162 Section 45162

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(a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape, so as to order, instruct, or autho…

Rev. & Tax. Code § 45163 Section 45163

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(a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and authenticated pursuant to any method or form the board may prescribe. (b) Notwithstanding any other law, any return, declaration, …

Rev. & Tax. Code § 46160 Section 46160

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(a) Any person whose estimated fee liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant to methods of calculation prescribed by the board, shall remit amounts due by an electronic funds transfer under procedur…

Rev. & Tax. Code § 46161 Section 46161

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If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and in t…

Rev. & Tax. Code § 46162 Section 46162

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(a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape, so as to order, instruct, or autho…

Rev. & Tax. Code § 46163 Section 46163

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(a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and authenticated pursuant to any method or form the board may prescribe. (b) Notwithstanding any other law, any return declaration, s…

Rev. & Tax. Code § 50112.10 Section 50112.10

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(a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and authenticated pursuant to any method or form the board may prescribe. (b) Notwithstanding any other law, any return, declaration, …

Rev. & Tax. Code § 50112.7 Section 50112.7

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(a) Any person whose estimated fee liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant to methods of calculation prescribed by the board, shall remit amounts due by an electronic funds transfer under procedur…

Rev. & Tax. Code § 50112.8 Section 50112.8

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If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and in t…

Rev. & Tax. Code § 50112.9 Section 50112.9

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(a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape, so as to order, instruct, or autho…

Rev. & Tax. Code § 55050 Section 55050

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(a) Any person whose estimated fee liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant to methods of calculation prescribed by the board, shall remit amounts due by an electronic funds transfer under procedur…

Rev. & Tax. Code § 55051 Section 55051

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If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and in t…

Rev. & Tax. Code § 55052 Section 55052

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(a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape, so as to order, instruct, or autho…

Rev. & Tax. Code § 55053 Section 55053

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(a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and authenticated pursuant to any method or form the board may prescribe. (b) Notwithstanding any other law, any return, declaration, …

Rev. & Tax. Code § 410 Section 410

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It is the intent of the Legislature in enacting this article to provide for a uniform system of assessment of all implements of husbandry in this state, regardless of where located. (Added by Stats. 1970, Ch. 973.)

Rev. & Tax. Code § 411 Section 411

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For the purposes of this article, “implement of husbandry” includes, but is not limited to, any tool, machine, equipment, appliance, device or apparatus used in the conduct of agricultural operations, except where such implements are intended for sale in the ordinary course of bu…

Rev. & Tax. Code § 412 Section 412

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The assessor of the county in which the implement of husbandry is located shall assess the implement as provided in this article. (Added by Stats. 1970, Ch. 973.)

Rev. & Tax. Code § 413 Section 413

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In assessing the implement of husbandry, the county assessor shall determine the value of the implement in accordance with standards and guides to the full cash value. (Added by Stats. 1970, Ch. 973.)

Rev. & Tax. Code § 414 Section 414

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Upon request of the assessor of the county in which an implement of husbandry is located, the owner shall file with him a statement setting forth the make, model and year of manufacture of the implement. (Added by Stats. 1970, Ch. 973.)

Rev. & Tax. Code § 18851 Section 18851

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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 Emergency Food for Families Voluntary Tax Contribution Fund, which is established by Section 18852. That designation is to be used as a voluntary checkoff …

Rev. & Tax. Code § 18852 Section 18852

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There is in the State Treasury the Emergency Food for Families Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18851. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax liabili…

Rev. & Tax. Code § 18853 Section 18853

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(a) Notwithstanding Section 13340 of the Government Code, all money transferred to the Emergency Food for Families Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows: (1) To the Franchise Tax Board and the Controller for reimbursement of a…

Rev. & Tax. Code § 18854 Section 18854

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It is the intent of the Legislature that this article create an additional funding source for the Emergency Food Assistance Program and shall be used to supplement, not supplant, other funding sources for this program. (Added by Stats. 1998, Ch. 818, Sec. 2. Effective January 1, …

Rev. & Tax. Code § 18855 Section 18855

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(a) Except as otherwise provided in subdivision (b), this article shall remain in effect for taxable years beginning before January 1, 2033, and as of December 1 of that year is repealed, unless a later enacted statute deletes or extends that date. (b) (1) By September 1, 2006, a…

Rev. & Tax. Code § 18861 Section 18861

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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 Cancer Research Voluntary Tax Contribution Fund, pursuant to Section 18862. This designation is to be used as a voluntary contribution on the t…

Rev. & Tax. Code § 18862 Section 18862

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There is hereby created in the State Treasury the California Cancer Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18861. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of the…

Rev. & Tax. Code § 18863 Section 18863

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

Rev. & Tax. Code § 18864 Section 18864

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(a) Except as otherwise 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 of the second calendar year and each subsequent calendar year that the California Cancer Research Volun…

Rev. & Tax. Code § 421 Section 421

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For the purposes of this article: (a) “Agricultural preserve” means an agricultural preserve created pursuant to the California Land Conservation Act of 1965 (Williamson Act) (Chapter 7 (commencing with Section 51200) of Part 1 of Division 1 of Title 5 of the Government Code). (b…

Rev. & Tax. Code § 421.5 Section 421.5

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For purposes of this article, the following terms have the following meaning: (a) “Agricultural conservation easement” shall have the same meaning as defined in Section 10211 of the Public Resources Code. (b) “Open-space land” includes land subject to an agricultural conservation…

Rev. & Tax. Code § 422 Section 422

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For the purposes of this article and within the meaning of Section 8 of Article XIII of the Constitution, open-space land is “enforceably restricted” if it is subject to any of the following: (a) A contract; (b) An agreement; (c) A scenic restriction entered into prior to January…

Rev. & Tax. Code § 422.5 Section 422.5

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For the purposes of this article, open-space land is “enforceably restricted” within the meaning of Section 8 of Article XIII of the California Constitution if it is subject to an agricultural conservation easement. (Added by Stats. 1995, Ch. 931, Sec. 3. Effective January 1, 199…

Rev. & Tax. Code § 422.7 Section 422.7

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(a) For purposes of this section, the term “open-space land” includes land subject to contract for an urban agricultural incentive zone, as defined in subdivision (b) of Section 51040.3 of the Government Code. For purposes of this section, open-space land is enforceably restricte…

Rev. & Tax. Code § 423 Section 423

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Except as provided in Sections 423.7 and 423.8, when valuing enforceably restricted open-space land, other than land used for the production of timber for commercial purposes, the county assessor shall not consider sales data on lands, whether or not enforceably restricted, but s…

Rev. & Tax. Code § 423.3 Section 423.3

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Any city or county may allow land subject to an enforceable restriction under the Williamson Act or a migratory waterfowl habitat contract to be assessed in accordance with one or more of the following: (a) Land specified in paragraph (1) of subdivision (a) of Section 16142 of th…

Rev. & Tax. Code § 423.4 Section 423.4

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Land subject to a farmland security zone contract specified in Section 51296.1 of the Government Code shall be valued for assessment purposes at 65 percent of the value under Section 423 or 65 percent of the value under Section 110.1, whichever is lower. (Amended by Stats. 2002, …

Rev. & Tax. Code § 423.5 Section 423.5

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When valuing open-space land which is enforceably restricted and used for the production of timber for commercial purposes, the county assessor shall not consider sales data on lands, whether or not enforceably restricted, but shall determine the value of such timberland to be th…

Rev. & Tax. Code § 423.7 Section 423.7

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(a) When valuing open-space land subject to a wildlife habitat contract, as defined in subdivision (f) of Section 421, the board, for purposes of surveys required by Section 15640 of the Government Code, and all assessors shall value that land by using the average current per-acr…

Rev. & Tax. Code § 423.8 Section 423.8

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(a) Notwithstanding the acreage requirement specified in subdivision (f) of Section 421, both of the following apply with respect to enrollment in a wildlife habitat contract: (1) Any open-space land that has been restricted as wildlife or endangered species habitat by a politica…

Rev. & Tax. Code § 423.9 Section 423.9

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Land which is zoned as timberland production pursuant to Chapter 6.7 (commencing with Section 51100) of Part 1 of Division 1 of Title 5 of the Government Code and which is not under an open-space contract pursuant to Section 51240 of the Government Code shall be valued pursuant t…