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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 § 23701c Section 23701c
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A cemetery company described in Section 501(c)(13) of the Internal Revenue Code. (Repealed and added by Stats. 2000, Ch. 252, Sec. 4. Effective January 1, 2001.)
Rev. & Tax. Code § 23701d Section 23701d
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(a) A corporation, community chest or trust, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activ…
Rev. & Tax. Code § 23701e Section 23701e
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A business league, chamber of commerce, real estate board, or a board of trade described in Section 501(c)(6) of the Internal Revenue Code, except that the phrase “or professional football leagues (whether or not administering a pension fund for football players)” shall not apply…
Rev. & Tax. Code § 23701f Section 23701f
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(a) A civic league, social welfare organization, or local organization of employees described in Section 501(c)(4) of the Internal Revenue Code, except as otherwise provided. (b) An organization is not organized exclusively for exempt purposes under Section 501(c)(4) of the Inter…

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Rev. & Tax. Code § 23701g Section 23701g

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A social organization described in Section 501(c)(7) of the Internal Revenue Code. (Repealed and added by Stats. 2000, Ch. 252, Sec. 10. Effective January 1, 2001.)

Rev. & Tax. Code § 23701h Section 23701h

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(a) A corporation described in Section 501(c)(2) of the Internal Revenue Code, relating to certain title-holding companies. (b) (1) Notwithstanding subparagraph (B) of paragraph (2) of subdivision (b) of Section 23038, for purposes of applying Section 501(c)(2) of the Internal Re…

Rev. & Tax. Code § 23701i Section 23701i

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A voluntary employees’ beneficiary association described in Section 501(c)(9) of the Internal Revenue Code. (Amended by Stats. 2015, Ch. 359, Sec. 29. (AB 154) Effective September 30, 2015. Applicable to taxable years beginning on or after January 1, 2015, as provided in Sec. 41 …

Rev. & Tax. Code § 23701j Section 23701j

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A teacher’s retirement fund association described in Section 501(c)(11) of the Internal Revenue Code. (Repealed and added by Stats. 2000, Ch. 252, Sec. 14. Effective January 1, 2001.)

Rev. & Tax. Code § 23701k Section 23701k

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Religious or apostolic corporations, if such corporations have a common treasury or community treasury even if such corporations engaged in business for the common benefit of the members, but only if the members thereof include (at the time of filing their returns) in their gross…

Rev. & Tax. Code § 23701l Section 23701l

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(a) A domestic fraternal society described in Section 501(c)(10) of the Internal Revenue Code, except as otherwise provided. (b) For purposes of this section, the term “domestic” means created or organized in the United States or under the law of the United States or of any state…

Rev. & Tax. Code § 23701n Section 23701n

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(a) A supplemental unemployment compensation trust described in Section 501(c)(17) of the Internal Revenue Code, except as otherwise provided. (b) The following references in Section 501(c)(17)(E) of the Internal Revenue Code shall be modified as follows: (1) The phrase “under Se…

Rev. & Tax. Code § 23701p Section 23701p

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A trust or plan which meets the requirements of Public Law 87-792, 76 U.S. Stats. 809, approved October 10, 1962 (the Self-Employed Individuals Tax Retirement Bill of 1962), but only if such trust or plan is not exempt from taxation under Section 17631. (Added by Stats. 1967, Ch.…

Rev. & Tax. Code § 23701r Section 23701r

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(a) A political organization. However, a political organization shall be subject to tax under this part with respect to its “political organization taxable income” and such income shall be subject to tax as provided by Chapter 3 (commencing with Section 23501). (b) For purposes o…

Rev. & Tax. Code § 23701s Section 23701s

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(a) An employee-funded pension trust described in Section 501(c)(18) of the Internal Revenue Code, except as otherwise provided. (b) The last sentence in Section 501(c)(18) of the Internal Revenue Code, relating to excess contributions under Section 4979, shall not apply. (Amende…

Rev. & Tax. Code § 23701t Section 23701t

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(a) A homeowners’ association organized and operated to provide for the acquisition, construction, management, maintenance, and care of residential association property if all of the following apply: (1) Sixty percent or more of the gross income of the organization for the taxabl…

Rev. & Tax. Code § 23701u Section 23701u

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An organization is operated exclusively for exempt purposes listed in Section 23701f and its net earnings are devoted exclusively to charitable purposes if that organization is a nonprofit public benefit corporation organized under Part 2 (commencing with Section 5110) of Divisio…

Rev. & Tax. Code § 23701v Section 23701v

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(a) An organization of owners of manufactured homes or mobilehomes, who are tenants in a mobilehome park, formed for the purpose of purchasing the mobilehome park to convert it to condominium, stock cooperative, or other resident ownership interests. (b) An organization shall not…

Rev. & Tax. Code § 23701w Section 23701w

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A veteran’s organization, as defined by Section 501(c)(19) of the Internal Revenue Code. (Amended by Stats. 2005, Ch. 691, Sec. 54. Effective October 7, 2005.)

Rev. & Tax. Code § 23701x Section 23701x

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(a) A corporation or trust described in Section 501(c)(25) of the Internal Revenue Code, relating to certain title-holding companies. (b) (1) Notwithstanding subparagraph (B) of paragraph (2) of subdivision (b) of Section 23038, for purposes of applying Section 501(c)(25) of the …

Rev. & Tax. Code § 23701y Section 23701y

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A credit union as defined in Section 14002 of the Financial Code. In addition, those credit unions are exempt from all other taxes and licenses, state, county, and municipal, imposed upon those credit unions, except taxes upon their real property, local utility user taxes, sales …

Rev. & Tax. Code § 23701z Section 23701z

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An organization established pursuant to Section 5005.1 of the Corporations Code by three or more corporations as an arrangement for the pooling of self-insured claims or losses of those corporations. (Added by Stats. 1996, Ch. 954, Sec. 41.1. Effective September 26, 1996.)

Rev. & Tax. Code § 23702 Section 23702

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Section 502 of the Internal Revenue Code, relating to feeder organizations, shall apply, except as otherwise provided. (a) Exemption shall not be allowed to any organization on the basis that all of its profits are payable to another organization exempt from taxation under either…

Rev. & Tax. Code § 23703 Section 23703

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(a) For purposes of this section, “charitable corporation” means a corporation defined in Section 12582.1 of the Government Code that is required to comply with the filing requirements set forth in Article 7 (commencing with Section 12580) of Chapter 6 of Part 2 of Division 3 of …

Rev. & Tax. Code § 23703.5 Section 23703.5

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Section 501(p) of the Internal Revenue Code, relating to suspension of tax-exempt status of terrorist organizations, shall apply, except as otherwise provided: (a) References to Section 501(a) of the Internal Revenue Code shall be modified to refer to Section 23701. (b) Section 5…

Rev. & Tax. Code § 23703.7 Section 23703.7

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Section 501(q) of the Internal Revenue Code, relating to special rules for credit counseling organizations, shall apply, except as otherwise provided. (a) The phrase “Section 23701” shall be substituted for “subsection (a)” in Section 501(q)(1) of the Internal Revenue Code. (b) T…

Rev. & Tax. Code § 23704 Section 23704

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Section 501(e) of the Internal Revenue Code, relating to cooperative hospital service organizations, shall apply, except as otherwise provided. (a) References to Section 501(c)(3) of the Internal Revenue Code, relating to charitable organizations, shall be modified to refer to Se…

Rev. & Tax. Code § 23704.3 Section 23704.3

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Section 501(o) of the Internal Revenue Code, relating to treatment of hospitals participating in provider-sponsored organizations, shall apply, except that the reference to Section 501(c)(3) of the Internal Revenue Code, relating to charitable organizations, shall be modified to …

Rev. & Tax. Code § 23704.4 Section 23704.4

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Section 501(k) of the Internal Revenue Code, relating to the treatment of certain organizations providing care of children, shall apply, except as otherwise provided. (a) The reference to Section 501(c)(3) of the Internal Revenue Code, relating to charitable organizations, shall …

Rev. & Tax. Code § 23704.5 Section 23704.5

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Section 501(h) of the Internal Revenue Code, relating to expenditures by public charities engaged in activities to influence legislation, shall apply, except as otherwise provided. (a) The reference to Section 501(a) of the Internal Revenue Code, relating to exemption from taxati…

Rev. & Tax. Code § 23704.6 Section 23704.6

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Section 504 of the Internal Revenue Code, relating to status after organization ceases to qualify for exemption under Section 501(c)(3) because of substantial lobbying or because of political activities, shall apply, except as otherwise provided. (a) The reference to Section 501(…

Rev. & Tax. Code § 23705 Section 23705

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(a) (1) An organization described in Section 23701i (voluntary employee’s beneficiary associations) or 23701q (qualified group legal service plans) which is part of a plan of an employer shall not be exempt from tax under Section 23701, unless that plan meets the requirements of …

Rev. & Tax. Code § 23706 Section 23706

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Any exemption from the bank and corporation franchise tax under Chapter 2 (commencing with Section 23101) or the corporation income tax under Chapter 3 (commencing with Section 23501), granted by any California statute on or after January 1, 1985, for an organization which is an …

Rev. & Tax. Code § 23707 Section 23707

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(a) Except as provided in subdivision (b), the status of any organization as a private foundation shall be terminated only if— (1) Such organization notifies the Franchise Tax Board (at such time and in such manner as the Franchise Tax Board may by regulations prescribe) of its i…

Rev. & Tax. Code § 23708 Section 23708

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(a) For the purposes of this part, unless otherwise indicated in context, the term “an organization exempt from tax” shall mean an organization which has satisfied the provisions of Section 23701. (b) Except as provided in subdivision (c), any organization (including an organizat…

Rev. & Tax. Code § 23709 Section 23709

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(a) For the purposes of this part the term “private foundation” means a domestic or foreign organization defined in the Internal Revenue Code as a private foundation. (b) For the purposes of this part, if an organization is a private foundation (within the meaning of subdivision …

Rev. & Tax. Code § 23710 Section 23710

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Any organization exempted from taxes imposed under this part pursuant to the provisions of this article shall not be disqualified for such exemption on the basis that it conducts bingo games pursuant to Section 326.5 of the Penal Code, provided that the proceeds from those games …

Rev. & Tax. Code § 23711 Section 23711

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Section 529 of the Internal Revenue Code, relating to qualified state tuition programs, shall apply, except as otherwise provided. (a) Section 529(a) of the Internal Revenue Code is modified as follows: (1) By substituting the phrase “under Part 10 (commencing with Section 17001)…

Rev. & Tax. Code § 23711.4 Section 23711.4

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For taxable years beginning on or after January 1, 2016, Section 529A of the Internal Revenue Code, relating to qualified ABLE programs, added by Section 102 of Division B of Public Law 113-295, shall apply, except as otherwise provided. (a) Section 529A(a) of the Internal Revenu…

Rev. & Tax. Code § 23711.5 Section 23711.5

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The Golden State Scholarshare Trust, established pursuant to Article 19 (commencing with Section 69980) of Chapter 2 of Part 42 of the Education Code, is an instrumentality of this state and the income of the Scholarshare trust shall be exempt from taxes imposed under this part. …

Rev. & Tax. Code § 23712 Section 23712

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Section 530 of the Internal Revenue Code, relating to Coverdell education savings accounts, shall apply, except as otherwise provided. (a) Section 530(a) of the Internal Revenue Code is modified as follows: (1) By substituting the phrase “under Part 10 (commencing with Section 17…

Rev. & Tax. Code § 2901 Section 2901

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Taxes on unsecured property are due on the lien date. (Amended by Stats. 1943, Ch. 689.)

Rev. & Tax. Code § 2902 Section 2902

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The assessment of unsecured property shall be deemed complete for the purpose of enforcing the collection thereof when the assessor has made a record in writing of the assessment in such form as the board may prescribe. (Added by Stats. 1943, Ch. 689.)

Rev. & Tax. Code § 2903 Section 2903

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The tax collector shall collect taxes on unsecured property. (Amended by Stats. 1974, Ch. 166.)

Rev. & Tax. Code § 2905 Section 2905

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In collecting taxes on unsecured property the tax rate to be used is the rate for property of the same kind on the secured roll last fixed before the lien date for the taxes to be collected. In the event that the assessment ratio is changed, the tax rate for unsecured property sh…

Rev. & Tax. Code § 2909.1 Section 2909.1

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To enable the tax collector to collect taxes on unsecured property on or after the due date, the assessor shall deliver to the tax collector, as soon as practicable after that date, a record in writing of the assessment of the unsecured property in such form as the board may pres…

Rev. & Tax. Code § 2910.1 Section 2910.1

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(a) The tax collector may, no later than 30 days prior to the date on which taxes are delinquent and as soon as reasonably possible after receipt of the extended assessment roll, mail or electronically transmit a tax bill for every assessment on the unsecured roll on which taxes …

Rev. & Tax. Code § 2910.5 Section 2910.5

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When taxes on unsecured property are paid in cash or whenever a receipt is requested at the time of payment by the person paying the tax, the tax collector shall give a receipt to the person making payment, specifying: (a) The name of the assessee. (b) The amount of the assessmen…

Rev. & Tax. Code § 2910.7 Section 2910.7

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Any person who receives a tax bill respecting property which has been assessed to another and who has power, pursuant to written or oral authorization, to pay the taxes on behalf of another shall after the taxes have been paid in full and within 30 days of the receipt of the writ…

Rev. & Tax. Code § 2913 Section 2913

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The tax collector shall record a payment of taxes on the unsecured roll by either of the following methods: (a) By marking the fact and date of payment on the unsecured roll opposite the tax to which the payment relates. (b) By recording the fact and date of payment on a machine …

Rev. & Tax. Code § 2921.5 Section 2921.5

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Taxes, penalties, and costs on unsecured property, as defined in subdivision (b) of Section 134, shall be transferred from the “secured roll” to the “unsecured roll” of the corresponding year by the county auditor on order of the board of supervisors with the written consent of t…