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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 § 482.1 Section 482.1
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If there is a failure to file a change in ownership statement within the time required by subdivision (b) of Section 480, the successor in interest to the decedent’s property shall be subject to the applicable penalty provided in Section 482. (Amended by Stats. 1981, Ch. 1141, Se…
Rev. & Tax. Code § 483 Section 483
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(a) If the assessee establishes to the satisfaction of the county board of equalization or the assessment appeals board that the failure to file the change in ownership statement within the time required by subdivision (a) of Section 482 was due to reasonable cause and circumstan…
Rev. & Tax. Code § 484 Section 484
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With the exception of the penalty provision of Section 463, the provisions of Article 2 (commencing with Section 441) shall be available to the assessor for the purposes of securing change in ownership information required for assessment purposes. (Added by Stats. 1979, Ch. 242.)…
Rev. & Tax. Code § 485 Section 485
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If, after written request by the assessor, any person fails to comply with any provision of law for furnishing information required by Section 480, the assessor, based upon information in his possession, shall estimate the value of the property and, based upon this estimate, prom…

Rev. & Tax. Code § 487 Section 487

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Any life insurance company that completes a real property transaction for which approval was obtained from the Insurance Commissioner pursuant to Section 10506 of the Insurance Code shall, upon completing that transaction, file with the assessor of the county in which the real pr…

Rev. & Tax. Code § 18730 Section 18730

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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 Senior Citizen Advocacy Voluntary Tax Contribution Fund established by Section 18731 to be used to conduct the sessions of the California Senio…

Rev. & Tax. Code § 18731 Section 18731

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(a) There is hereby established in the State Treasury the California Senior Citizen Advocacy Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18730. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers …

Rev. & Tax. Code § 18732 Section 18732

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(a) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the California Senior Citizen Advocacy Voluntary Tax Contribution Fund pursuant to Section 18731 shall be continuously appropriated and allocated as follows: (1) To the Controller and the Franchis…

Rev. & Tax. Code § 18733 Section 18733

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Notwithstanding subdivision (c) of Section 18873 and Section 18874, this article shall remain in effect only until January 1, 2032, and is repealed as of December 1 of that year. (Amended by Stats. 2023, Ch. 89, Sec. 2. (AB 559) Effective January 1, 2024. Repealed on December 1, …

Rev. & Tax. Code § 18745 Section 18745

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(a) An individual may designate on the tax return, under the space titled “Protect Our Coast and Oceans Voluntary Tax Contribution Fund,” that a contribution in excess of tax liability, if any, be made to the California Beach and Coastal Enhancement Account established by paragra…

Rev. & Tax. Code § 18746 Section 18746

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The Franchise Tax Board shall notify the Controller of both the amount of money paid by individuals in excess of their tax liability and the amount of refund money that individuals have designated pursuant to Section 18745 to be transferred to the California Beach and Coastal Enh…

Rev. & Tax. Code § 18747 Section 18747

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(a) Notwithstanding Section 13340 of the Government Code, all money designated under the Protect Our Coast and Oceans Voluntary Tax Contribution Fund space on a tax return and transferred to the California Beach and Coastal Enhancement Account pursuant to Section 18745 shall be c…

Rev. & Tax. Code § 18748 Section 18748

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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 as of December 1 of that year. (b) (1) By September 1 of the 2018 calendar year and each calendar year thereafter that the Protect Our Coast and Oc…

Rev. & Tax. Code § 18749 Section 18749

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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 Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund, established by Section 18749.1. That designation is to be used as a voluntary ch…

Rev. & Tax. Code § 18749.1 Section 18749.1

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There is in the State Treasury the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18749. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of the…

Rev. & Tax. Code § 18749.2 Section 18749.2

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(a) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows: (1) To the Franchise Tax Board and the Controller for rei…

Rev. & Tax. Code § 18749.3 Section 18749.3

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(a) Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1, 2031, and is repealed as of December 1 of that year. (b) (1) By September 1 of the second calendar year and by September 1 of each subsequent calendar year that the Nati…

Rev. & Tax. Code § 674 Section 674

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(a) An assessor or any person employed by the office of the county assessor shall not make decisions with regard to changes in ownership unless he or she is the holder of a valid assessment analyst certificate issued by the board. (b) An assessor or any person employed by the off…

Rev. & Tax. Code § 675 Section 675

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(a) (1) In order to retain a valid certificate, every certified assessment analyst shall complete at least 24 hours of training conducted or approved by the board in each one-year period. (2) Any training time in excess of the 24-hour minimum that is accumulated in any one year s…

Rev. & Tax. Code § 676 Section 676

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(a) At the time of certification, each applicant shall disclose, on forms provided by the board, his or her financial interest in any legal entity. Thereafter, the form shall be completed annually. (b) If the applicant is also required to annually file with the Fair Political Pra…

Rev. & Tax. Code § 677 Section 677

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The board may issue a temporary certificate to an assessor who is newly elected or appointed or to any person newly employed by the office of the county assessor in order to afford the person the opportunity to apply for and take an examination, the successful passage of which wo…

Rev. & Tax. Code § 678 Section 678

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The board may issue an interim certificate to a current assessor or to any person who is currently employed by the office of the county assessor, and who is making change in ownership or exemption decisions in order to afford that person the opportunity to apply for and take an e…

Rev. & Tax. Code § 679 Section 679

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This article shall not be construed to impede an assessor from managing his or her staff resources efficiently, and in a manner that allows noncertificated staff to prepare and work with exemption applications and change in ownership documents, provided that the noncertificated s…

Rev. & Tax. Code § 680 Section 680

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This article shall only apply in counties or cities and counties that have passed a resolution upon the recommendation of the assessor to require certification as provided by this article. (Added by Stats. 2015, Ch. 446, Sec. 3. (AB 1534) Effective January 1, 2016.)

Rev. & Tax. Code § 18805 Section 18805

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(a) A taxpayer may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund, which is established by Section 18806. That designation is to be used as a volun…

Rev. & Tax. Code § 18806 Section 18806

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There is in the State Treasury the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18805. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of …

Rev. & Tax. Code § 18807 Section 18807

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

Rev. & Tax. Code § 18808 Section 18808

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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 that date. (b) If the repeal date specified in subdivision (a) has been deleted, all of the follow…

Rev. & Tax. Code § 18857 Section 18857

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(a) An individual may designate on the tax return that a contribution in excess of the personal income tax liability, if any, be made to the Mental Health Crisis Prevention Voluntary Tax Contribution Fund, which is established by Section 18857.1. That designation is to be used as…

Rev. & Tax. Code § 18857.1 Section 18857.1

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There is hereby established in the State Treasury the Mental Health Crisis Prevention Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18857. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in exce…

Rev. & Tax. Code § 18857.2 Section 18857.2

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(a) Notwithstanding Section 13340 of the Government Code, all money transferred to the Mental Health Crisis Prevention Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows: (1) To the Franchise Tax Board, the Controller, and the Department o…

Rev. & Tax. Code § 18857.3 Section 18857.3

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(a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1 of the seventh taxable year following the first appearance of the Mental Health Crisis Prevention Voluntary Tax Contribution Fund on the personal income tax return, and i…

Rev. & Tax. Code § 18901.9 Section 18901.9

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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 Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund established by Section 18901.9.1. That designation is to be used as a volunta…

Rev. & Tax. Code § 18901.9.1 Section 18901.9.1

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(a) There is hereby established in the State Treasury the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18901.9. (b) The Franchise Tax Board shall notify the Controller of both the amount of money p…

Rev. & Tax. Code § 18901.9.2 Section 18901.9.2

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(a) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows: (1) To the Franchise Tax Board and the Controller for…

Rev. & Tax. Code § 18901.9.3 Section 18901.9.3

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(a) Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1 of the seventh calendar year following the first appearance of the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund on the tax return, and is…

Rev. & Tax. Code § 11401 Section 11401

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On or before October 1, the board shall levy upon private railroad cars assessed under this part, for each year, a tax computed at the next preceding year’s average rate of general property taxation in the state and shall enter the tax upon a record maintained by the board for th…

Rev. & Tax. Code § 11403 Section 11403

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The board shall compute the average rate of general property taxation in the state by: (a) Adding the county, city, school district, and other general taxes, but not the special taxes on intangibles, aircraft, baled cotton or any other property which is subject to a uniform state…

Rev. & Tax. Code § 11404 Section 11404

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On or before October 15th in each year the board shall cause to be mailed to each person against whom a tax is levied a notice stating the amount of the assessment, the rate and amount of tax, and a demand that the tax be paid to the board not later than December 10th following. …

Rev. & Tax. Code § 11405 Section 11405

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If the tax is not paid on or before December 10th following the levy of the tax, a penalty of 10 percent of the amount of the tax shall be added thereto plus interest on the amount of the tax at the adjusted annual rate established pursuant to Section 19521 from December 10th unt…

Rev. & Tax. Code § 11406 Section 11406

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Failure to pay the tax is not excused nor is any assessment or levy invalidated because of the failure of the board to send the notice prescribed by Section 11404, the sending of an erroneous notice, or the failure of the person whose property is assessed to receive the notice. (…

Rev. & Tax. Code § 11407 Section 11407

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If the board finds that a person’s failure to make a timely report or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the interest provided by Sections 11319, 11405, and 11…

Rev. & Tax. Code § 11408 Section 11408

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(a) If the board finds that a person’s failure to make a timely report or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the taxes imposed by this part and any penalty or interest added thereto. (b) For purposes …

Rev. & Tax. Code § 11408.5 Section 11408.5

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(a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to pay a tax levied and required to be paid under this part, by the omission of an amount properly includable therein, or by erroneous deductions or credits claimed…

Rev. & Tax. Code § 11409 Section 11409

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(a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay tax is due in whole or in part to an unreasonable error or delay by an employee of the board acting in his or her official capacity. (b) For pur…

Rev. & Tax. Code § 11921 Section 11921

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Any tax imposed pursuant to this part shall not apply to any instrument in writing given to secure a debt. (Added by Stats. 1967, Ch. 1332.)

Rev. & Tax. Code § 11922 Section 11922

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Any deed, instrument or writing to which the United States or any agency or instrumentality thereof, any state or territory, or political subdivision thereof, is a party shall be exempt from any tax imposed pursuant to this part when the exempt agency is acquiring title. (Amended…

Rev. & Tax. Code § 11923 Section 11923

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(a) Any tax imposed pursuant to this part shall not apply to the making, delivering, or filing of conveyances to make effective any plan of reorganization or adjustment that is any of the following: (1) Confirmed under the Federal Bankruptcy Code, as amended. (2) Approved in an e…

Rev. & Tax. Code § 11924 Section 11924

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Any tax imposed pursuant to this part shall not apply to the making or delivery of conveyances to make effective any order of the Securities and Exchange Commission, as defined in subdivision (a) of Section 1083 of the Internal Revenue Code of 1954; but only if— (a) The order of …

Rev. & Tax. Code § 11925 Section 11925

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(a) In the case of any realty held by a partnership or other entity treated as a partnership for federal income tax purposes, no levy shall be imposed pursuant to this part by reason of any transfer of an interest in the partnership or other entity or otherwise, if both of the fo…