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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 § 34015.3 Section 34015.3
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(a) (1) On or after January 1, 2028, any person who possesses, keeps, stores, or retains for the purpose of sale in this state, or sells or offers to sell in this state, any product presumed to be cannabis or a cannabis product, pursuant to Section 34016 or Section 22980.6 of the…
Rev. & Tax. Code § 34016 Section 34016
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(a) Any peace officer or department employee granted limited peace officer status pursuant to paragraph (6) of subdivision (a) of Section 830.11 of the Penal Code, upon presenting appropriate credentials, is authorized to enter any place as described in paragraph (2) and to condu…
Rev. & Tax. Code § 34017 Section 34017
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The Legislative Analyst’s Office shall submit a report to the Legislature by January 1, 2020, with recommendations to the Legislature for adjustments to the tax rate to achieve the goals of undercutting illicit market prices and discouraging use by persons younger than 21 years o…
Rev. & Tax. Code § 34018 Section 34018
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(a) The California Cannabis Tax Fund is hereby created in the State Treasury. The Tax Fund shall consist of all taxes, interest, penalties, and other amounts collected and paid to the department pursuant to this part, less payment of refunds. (b) Notwithstanding any other law, th…

Rev. & Tax. Code § 34019 Section 34019

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(a) (1) For each fiscal year, the Department of Finance shall estimate revenues to be received pursuant to Sections 34011, 34011.2, and 34012 and provide those estimates to the Controller no later than June 15 of each year. The Controller shall use these estimates when disbursing…

Rev. & Tax. Code § 34019.01 Section 34019.01

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Notwithstanding subdivision (f) of Section 34019, for the 2021–22 fiscal year, the 2022–23 fiscal year, and the 2023–24 fiscal year, after disbursing funds pursuant to subdivisions (a), (b), (c), (d), and (e) of Section 34019, by November 1 following the fiscal year, the Controll…

Rev. & Tax. Code § 34019.1 Section 34019.1

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(a) In the 2022–23 fiscal year, the sum of ten thousand dollars ($10,000) is hereby appropriated from the General Fund for the purposes of this section. In the 2023–24 fiscal year, the sum of one hundred fifty million dollars ($150,000,000) is hereby appropriated from the General…

Rev. & Tax. Code § 34019.5 Section 34019.5

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Contracts entered into or amended by the State Department of Health Care Services to implement and administer the programs identified in paragraph (1) of subdivision (f) of Section 34019 shall be exempt from Chapter 6 (commencing with Section 14825) of Part 5.5 of Division 3 of T…

Rev. & Tax. Code § 34020 Section 34020

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The Controller shall periodically audit the Tax Fund to ensure that those funds are used and accounted for in a manner consistent with this part and as otherwise required by law. (Added November 8, 2016, by initiative Proposition 64, Sec. 7.1.)

Rev. & Tax. Code § 34020.1 Section 34020.1

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(a) On or before March 1, 2025, the Department of Cannabis Control, in consultation with the Department of Finance and the California Department of Tax and Fee Administration, shall submit a report to the Legislature on the condition and health of the cannabis industry in the sta…

Rev. & Tax. Code § 34021 Section 34021

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The taxes imposed by this part shall be in addition to any other tax imposed by a city, county, or city and county. (Added November 8, 2016, by initiative Proposition 64, Sec. 7.1.)

Rev. & Tax. Code § 34021.5 Section 34021.5

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(a) (1) A county may impose a tax on the privilege of cultivating, manufacturing, producing, processing, preparing, storing, providing, donating, selling, or distributing cannabis or cannabis products by a licensee operating under Division 10 (commencing with Section 26000) of th…

Rev. & Tax. Code § 36021 Section 36021

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(a) There are exempted from the tax imposed by this part, the gross receipts from the retail sale of any firearm, firearm precursor part, or ammunition to any active or retired peace officer or any law enforcement agency employing that peace officer. (b) There are exempted from t…

Rev. & Tax. Code § 38202 Section 38202

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During December, 1978, and December of each subsequent year, after public hearings, the board shall adjust the yield tax rate to the nearest one-tenth of 1 percent in the same proportion that the average rate of general property taxation in the rate adjustment counties in the cur…

Rev. & Tax. Code § 38203 Section 38203

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On or before December 31, 1978, and on or before December 31 of each year thereafter, the board shall certify to the Director of Finance and to the Legislature the rate determined pursuant to Section 38202, and such rate shall be the yield tax rate applied under Section 38115 for…

Rev. & Tax. Code § 38204 Section 38204

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(a) On or before December 31, 1976, and periodically thereafter as determined by the board, the board after consultation with the Timber Advisory Committee and after public hearings held pursuant to the Administrative Procedure Act, shall designate areas containing timber having …

Rev. & Tax. Code § 40041 Section 40041

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The consumption of electrical energy which this state is prohibited from taxing under the Constitution of the United States or under the Constitution of this state is exempt from the surcharge. (Added by Stats. 1974, Ch. 991.)

Rev. & Tax. Code § 40041.5 Section 40041.5

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In any instances where an exemption is claimed by reason of the provisions of Section 40041, an electric utility or a consumer may request the board to issue a ruling as to the validity of the exemption, accompanying the request with a statement showing the facts and basis for th…

Rev. & Tax. Code § 40043 Section 40043

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The consumption by an electric utility of purchased electrical energy that is used directly, lost by dissipation or unaccounted for in accordance with generally accepted accounting principles by the electric utility in the process of generation, transmission and distribution of e…

Rev. & Tax. Code § 40044 Section 40044

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When an electric utility purchases electrical energy and pools in its system the energy with electrical energy generated by it, the consumption of electrical energy in this state from the pool by the utility during any quarter shall be deemed to be a consumption of energy generat…

Rev. & Tax. Code § 40045 Section 40045

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For the purpose of the proper administration of this part it shall be presumed that electrical energy sold by an electric utility in this state to other than an electric utility is consumed by the purchaser in this state until the contrary is established. (Added by Stats. 1974, C…

Rev. & Tax. Code § 40046 Section 40046

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The amount of kilowatt-hours of electrical energy determined by or stated on a billing of an electric utility in accordance with its business practices and accounting records to have been sold to a consumer during any calendar quarter or billing period of the electric utility sha…

Rev. & Tax. Code § 41045 Section 41045

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The surcharges imposed by this part, other than the surcharge imposed pursuant to Section 41028, shall be collected insofar as practicable at the same time as, and along with, the charges made in accordance with regular billing practice of the service supplier. (Amended by Stats.…

Rev. & Tax. Code § 41046 Section 41046

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(a) There are exempt from the surcharges the following access lines and nonaccess line services: (1) Those lines supplying lifeline service. (2) Those lines connected to public telephones. (3) Those lines for which no charges are billed by a service supplier to a service user. (b…

Rev. & Tax. Code § 41049 Section 41049

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If an exemption is claimed by reason of the provisions of this part, and the service supplier or seller questions the validity of the claimed exemption, either the service supplier, seller, or the service user may request the department to issue a ruling as to the validity of the…

Rev. & Tax. Code § 4521 Section 4521

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Commencing no earlier than the date the property is declared in default, the tax collector may offer for sale as provided in Section 4511 tax certificates for those defaulted taxes in connection with that secured roll property or that property on the supplemental roll, along with…

Rev. & Tax. Code § 4522 Section 4522

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For purposes of Chapter 1A (commencing with Section 4653) and Chapter 3 (commencing with Section 4701) of Part 8, the receipt by the tax collector of the proceeds of the sale of a tax certificate shall be deemed to be the receipt by the tax collector of the due and unpaid taxes a…

Rev. & Tax. Code § 4523 Section 4523

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The proceeds from the sale of a tax certificate shall be applied as follows: (a) (1) To the Tax Certificate Redemption Fund, in an amount equal to a minimum of 3 percent of the proceeds from that sale. However, if the amount of the Tax Certificate Redemption Fund is equal to or g…

Rev. & Tax. Code § 4524 Section 4524

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(a) Upon the receipt by the tax collector of the entire amount of the taxes, assessments, and assigned penalties assigned by a tax certificate, the tax collector shall pay that amount to the holder of the tax certificate, cancel the tax certificate, and enter the fact of the canc…

Rev. & Tax. Code § 4525 Section 4525

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The tax collector may stop the collection of amounts in respect of a delinquency by the holder of a tax certificate at any time by canceling that tax certificate and paying to the holder of that tax certificate from amounts on deposit in the Tax Certificate Redemption Fund the am…

Rev. & Tax. Code § 4526 Section 4526

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A tax certificate shall not be considered as having any situs in the county in which the real property is located for which the tax certificate is issued. (Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)

Rev. & Tax. Code § 4527 Section 4527

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(a) The tax collector shall pay to the holder of a tax certificate, from amounts on deposit in the Tax Certificate Redemption Fund, an amount equal to the purchase price of the tax certificate, together with interest thereon at a rate equal to the rate the county would have to pa…

Rev. & Tax. Code § 4528 Section 4528

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(a) (1) The tax collector may sell tax certificates by any form of public or private sale, including, but not limited to, an auction, a negotiated sale, or a bulk sale. Except as provided in subdivision (c), the price received for a tax certificate shall not be less than the amou…

Rev. & Tax. Code § 4529 Section 4529

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The tax collector shall make and maintain the tax certificate record which shall be a list of all the tax certificates sold, showing the date of the sale, a description of the parcel, the name of the purchaser (or the successor), the purchase price, the amount of any payments rec…

Rev. & Tax. Code § 4530 Section 4530

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Any tax certificate may be transferred at any time before it is canceled by endorsement by the tax collector, if the tax certificate is held in physical form, or by electronic transfer, if that tax certificate is held on book-entry form. The tax collector shall modify the tax cer…

Rev. & Tax. Code § 4531 Section 4531

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(a) A holder of a tax certificate may apply to the tax collector for a duplicate certificate if the original certificate has been lost or destroyed. The tax certificate holder shall give an affidavit to the tax collector stating that the affiant is the owner of the tax certificat…

Rev. & Tax. Code § 4701 Section 4701

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(a) The Legislature hereby finds and declares that it is the purpose of this chapter to provide an alternative procedure for the distribution of property tax levies on the secured roll made by counties on their own behalf or as the tax-levying and tax-collecting agency for other …

Rev. & Tax. Code § 4702 Section 4702

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(a) The procedure authorized by this chapter may be placed in effect in any county by resolution of the board of supervisors of that county adopted not later than July 15th of the fiscal year for which it is to first apply and shall thereafter remain in effect unless the board or…

Rev. & Tax. Code § 4702.5 Section 4702.5

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In any county electing to follow the procedure authorized by this chapter the board of supervisors by resolution as specified in Section 4702 may extend, or discontinue, these procedures to assessments that are entered on the secured tax roll for the current year. Upon adoption, …

Rev. & Tax. Code § 4702.7 Section 4702.7

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In any county electing to follow the procedure authorized by this chapter, the board of supervisors, by resolution adopted in accordance with Section 4702, after holding a public hearing on the matter, may discontinue those procedures with respect to any tax levying agency or ass…

Rev. & Tax. Code § 4703 Section 4703

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In each county that elects to adopt the procedure authorized by this chapter there is hereby created a tax losses reserve fund. (a) The tax losses reserve fund shall be used exclusively, as hereinafter provided, to cover losses that may occur in the amount of tax liens as a resul…

Rev. & Tax. Code § 4703.2 Section 4703.2

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(a) In any county electing to follow the procedure authorized by this chapter, the board of supervisors may, by October 31 of any fiscal year, on the recommendation of the county auditor, adopt a resolution electing to be governed by this section rather than the provisions of Sec…

Rev. & Tax. Code § 4703.3 Section 4703.3

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Notwithstanding any other provision of law, general, special, or local, if Orange County sells or assigns obligations arising out of delinquent assessments or taxes on the secured roll to a joint powers agency pursuant to Section 26220.5 of the Government Code, the Orange County …

Rev. & Tax. Code § 4704 Section 4704

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In order to facilitate tax accounting in connection with the procedure authorized by this chapter each county which adopts the procedure shall enter tax-defaulted property on the rolls in the name of the assessee and extend taxes thereon in the name of the assessee. The amount so…

Rev. & Tax. Code § 4705 Section 4705

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(a) Upon completion of the tax roll as prescribed by Section 2152, the county auditor shall determine the total amount of taxes actually extended thereon for each fund for which a tax levy has been included. The amount so determined for each fund shall forthwith be apportioned to…

Rev. & Tax. Code § 4706 Section 4706

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Upon completion of the computation of delinquent penalties on unpaid first installments as prescribed by Section 2617 of this code the auditor shall record the additional amount due on the secured taxes receivable accounts. The auditor shall similarly record the accountability fo…

Rev. & Tax. Code § 47060 Section 47060

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The department shall administer and collect the taxes imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). For purposes of this part, the references in the Fee Collection Procedures Law to “fee” shall include the taxes impo…

Rev. & Tax. Code § 4707 Section 4707

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Should any tax or assessment which was apportioned at the time of levy be changed by correction, cancellation or refund authorized by Part 9 of Division 1 of this code, a pro rata adjustment for the amount of such change shall be made in each of the funds to which apportionment p…

Rev. & Tax. Code § 47070 Section 47070

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(a) The taxes imposed by this part shall be due and payable quarterly on or before the last day of the month following each calendar quarter. (b) The payments shall be accompanied by a return filed by the producer using electronic media on or before the last day of the month foll…

Rev. & Tax. Code § 4708 Section 4708

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Amounts received on the secured tax roll for the current year shall be distributed on the accounts of the auditor and treasurer as follows: (a) Any amounts levied but not apportioned to funds in the manner authorized by this chapter shall be distributed to the funds for which lev…