Title RTC, California Rev. & Tax. Code

The delinquent roll or abstract list shall contain all the essential information relating to unpaid items shown in the rolls from which it is prepared and shall be in a form approved by the auditor and board of supervisors. (Added by Stats. 1961, Ch. 489.)

Annually, after the taxes on the unsecured roll become delinquent, the collector shall insert in the abstract list or prepare a delinquent roll or an abstract list of, all unpaid items. (Added by Stats. 1961, Ch. 489.)

Upon completion of any delinquent roll or abstract list, or the insertion of new information on an abstract list, the auditor shall certify thereon that it contains a true and correct statement of all essential information necessary to the collection of and relating to upaid taxe…

Errors occurring in the delinquent roll or abstract list may be corrected under the same conditions, except as to time, and in the same manner as they would be corrected if they occurred on the original unsecured roll. (Added by Stats. 1961, Ch. 489.)

The delinquent roll, abstract list, or a copy certified by the collector, showing unpaid taxes against any unsecured property, is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of taxes due and unpaid, and that there has been compliance…

Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due and payable pursuant to this chapter, the tax collector, with the approval of the board of supervisors, may accept such partial payment from the taxpayer. Such partial payments are…

Notwithstanding any other provision of law, if the tax collector can determine that an assessee on the unsecured roll has a recorded, undivided interest in the property assessed, the tax collector may, at the assessee’s request, accept pro rata payment of taxes due. The assessee …

Any original unsecured roll containing the information set forth in the delinquent roll or in an abstract list may be destroyed by the county officer in possession of the rolls if (a) the destruction, in all cases, has first been approved by order of the board of supervisors, (b)…

Upon destruction of the original unsecured roll pursuant to Section 2928, any taxes on any property or any interest therein which theretofore became delinquent but does not appear in the delinquent roll or abstract list shall conclusively be presumed to have been paid and the del…

(a) If any tax imposed upon cigarettes under this part is not paid through the use of stamps or meter impressions, the tax shall be due and payable monthly on or before the 25th day of the month following the calendar month in which a distribution of cigarettes occurs, or in the …

(a) Except as provided in subdivision (b), a distributor shall file, on or before the 25th day of each month, a report using electronic media in the form as prescribed by the department with respect to distributions of cigarettes and purchases of stamps and meter register units d…

(a) On or before the 25th day of each month every distributor required under Section 30108 to collect any tax during the preceding month shall file a report with the department using electronic media in the form as prescribed by the department showing the number of cigarettes wit…

The distributor shall submit with each report or return a remittance payable to the board for the amount of tax due. (Amended by Stats. 1989, Ch. 634, Sec. 27. Effective September 21, 1989.)

(a) Except as provided in subdivision (b) and otherwise provided in Section 30172, the board for good cause may extend for not to exceed one month the time for making any report or return or paying any amount of tax required under this part. The extension may be granted at any ti…

(a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three months, for making any report or return or paying any tax required under this part for any person in an area identified i…

On or before the 25th day of each month, the common carriers and authorized persons specified in Section 30104 shall file, using electronic media, with the department a report of the sales of cigarettes or tobacco products made by them on the facilities of the carriers in Califor…

Every consumer or user subject to the tax resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section 30008 from whom the tax has not been collected under Section 30108 shall, on or before the last day of the month following th…

On or before the 25th day of each month, every wholesaler shall file a report using electronic media in the form as prescribed by the department, respecting the wholesaler’s inventory, purchases, and sales of cigarettes or tobacco products during the preceding month and any other…

Except as otherwise provided in this part, an excise tax is imposed upon all beer and wine sold in this State or pursuant to Section 23384 of the Business and Professions Code by a manufacturer, wine grower, or importer, or sellers of beer or wine selling beer or wine with respec…

The board shall adopt such rules and regulations as may be necessary to coordinate so far as permitted by the provisions of this part the system of beer and wine taxation imposed by this part with the system of beer and wine taxation imposed by the internal revenue laws of the Un…

The surcharges imposed by this part and the amounts thereof required to be collected by electric utilities are due quarterly on or before the last day of the month next succeeding each calendar quarter. (Added by Stats. 1974, Ch. 991.)

Amounts due under Section 40051 for which a billing for the electrical energy is issued by an electric utility to the consumer prior to the close of a calendar quarter are payable when due. (Added by Stats. 1974, Ch. 991.)

Any amounts of the surcharge required to be paid or collected that are not billed in the ordinary course of the billings by an electric utility may be determined by the board against the utility or the consumer, or both, in accordance with the provisions of Article 3 (commencing …

(a) The surcharges imposed by subparagraph (A) of paragraph (1) of subdivision (a) of Section 41020 are imposed to each access line for which a service user has subscribed in any calendar month, whether or not the subscription covered all or part of any month. (b) If a service us…

The surcharges imposed by this part and the amounts thereof required to be collected are due monthly, and the amount of surcharge collected in one calendar month by the service supplier shall be remitted to the department on or before the last day of the second month following th…

(a) On or before the last day of the second month following each month in which the surcharges were collected, a return for that month shall be filed by a service supplier with the department using electronic media. Returns shall be authenticated in a form or pursuant to methods …

The department may require the payment of the amount due and the filing of returns for periods other than the periods set forth under this part. (Repealed and added by Stats. 2021, Ch. 432, Sec. 69. (SB 824) Effective January 1, 2022.)

The person required to file the return shall deliver the return together with a remittance of the amount of the surcharges payable to the department. (Amended by Stats. 2022, Ch. 747, Sec. 23. (AB 988) Effective September 29, 2022.)

(a) Notwithstanding Sections 41053 and 41055, the surcharge imposed pursuant to Section 41028 and collected by a seller, except a service supplier, is due and payable to the department quarterly on or before the last day of the month following each calendar quarter. (b) On or bef…

(a) Except as provided in subdivision (b), the department, for good cause, may extend not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed wit…

(a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three months, for making any report or return or paying any surcharge required under this part for any person in an area identi…

All amounts required to be paid to the state under this part shall be paid to the department in the form of remittances payable to the California Department of Tax and Fee Administration. (Amended by Stats. 2021, Ch. 432, Sec. 72. (SB 824) Effective January 1, 2022.)

The service supplier and seller shall maintain records as may be necessary to determine the amount of surcharges collected under provisions of this part. Those records shall be maintained for a period of four years from the time the surcharge is due. (Amended by Stats. 2022, Ch. …

The board may bring such legal actions as are necessary to collect any deficiency in the tax required to be paid, and, upon the board’s request, the Attorney General shall bring the actions. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)

In any suit brought to enforce the rights of the state with respect to taxes, a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the tax, of the delinquency of the amount of tax, interest, and penalty set forth therein, and of complian…

The board may bring any legal action necessary to collect any deficiency in the fee required to be paid, and, upon the board’s request, the Attorney General shall bring the action. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)

In any action brought to enforce the rights of the state with respect to any fee, a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the fee, of the delinquency of the amount of fee, interest, and penalty set forth therein, and of comp…

(a) The board, whenever it determines it to be necessary to ensure compliance with this part, may require any person subject to this part to place with it such security as the board may determine to be reasonable, taking into account the circumstances of that person. Any security…

If any feepayer is delinquent in the payment of any obligations imposed by this part, or in the event a determination has been made against the feepayer which remains unpaid, the board may, not later than three years after the payment becomes delinquent, or the last recording or …

After receiving the notice, the person so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the board consents to a transfer or disp…

All persons so notified shall immediately, after receipt of the notice, advise the board of all credits, other personal property, or debts in their possession, under their control, or owing by them. If the notice seeks to prevent the transfer or other disposition of a deposit in …

If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld, to the extent of the value of the property or the amount of the debts thus transferred or paid, he or she shall be…

(a) The department may, by notice of levy, served personally, by first-class mail, or by electronic transmission or other electronic technology, require all persons having in their possession, or under their control, any payments, credits other than payments, or other personal pr…

(a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines, upon receiving information from a fee payer or other person liable for any amount under this part, that the person’s employer…

Any delinquent penalty, cost, redemption penalty, interest, or redemption fee, heretofore or hereafter attached, shall upon satisfactory proof submitted by the tax collector, the auditor, or the assessor, be canceled by the auditor upon a showing that the delinquent penalty, cost…

(a) Notwithstanding any other law, but except as provided in subdivision (b), a property owner shall not be liable for interest or penalties, nor shall the tax collector take or continue any collection action, with respect to any ad valorem property taxes levied upon a property i…