Research About Meet PRIA

Support Data Sources Privacy Policy Terms of Service Your Privacy Choiceshello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

™

Your Policy Risk Impact Agent

Research

At My Address
Federal Courts
Daily Briefings
Medicare & Social Security
Congressional Bills
Federal Register
Tariffs
Fed Decisions & The Economy
State Tracker
World Watch
U.S. Code
U.S. Constitution

Knowledge

Search Polipedia
Daily Briefings
Calculators
What is Policy Risk?
The Countdown

Company

About PRIA
Support

Get PRIA

Support Data Sources Privacy Policy Terms of Service Your Privacy Choices

hello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA is a trademark of PRIA Technologies, LLC.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

™

Your Policy Risk Impact Agent

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 § 30221 Section 30221
0.7K chars
If any person fails to make a report or return, the board shall make an estimate of the number of cigarettes or the wholesale cost of tobacco products distributed by him or her. The estimate shall be made for the month or months in respect to which the person failed to make a rep…
Rev. & Tax. Code § 30222 Section 30222
0.2K chars
In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against interest and penalties on the underpayments. (Added by Stats. 1959, Ch. 1040.)
Rev. & Tax. Code § 30223 Section 30223
0.4K chars
The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the amount, or any portion thereof, should have been reported until the date of payment…
Rev. & Tax. Code § 30224 Section 30224
0.3K chars
If the failure of a person to file a report is due to fraud or an intent to evade the tax, a penalty of 25 percent of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the 10 percent penalty provided in Section 30221. (Add…

Showing 3,201–3,250 of 7,339

Page 65 of 147

← Previous Next →

Rev. & Tax. Code § 30225 Section 30225

0.3K chars

Promptly after making its determination the department shall give to the person written notice of its estimate and determination, and of the penalty, the notice to be served in the manner prescribed for service of notice of a deficiency determination. (Amended by Stats. 2024, Ch.…

Rev. & Tax. Code § 40071 Section 40071

0.5K chars

If the board is not satisfied with return or returns of the surcharge or the amount of surcharge required to be paid to the state by any person, it may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the …

Rev. & Tax. Code § 40072 Section 40072

0.4K chars

The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the last day of the month following the quarterly period for which the amount or any portion the…

Rev. & Tax. Code § 40073 Section 40073

0.3K chars

In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments. (Added by Stats. 1974, Ch. 991.)…

Rev. & Tax. Code § 40074 Section 40074

0.3K chars

If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized rules and regulations, a penalty of 10 percent of the amount of the determination shall be added thereto. (Added by Stats. 1974, Ch.…

Rev. & Tax. Code § 40075 Section 40075

0.3K chars

If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or authorized rules and regulations, a penalty of 25 percent of the amount of the determintion shall be added thereto. (Added by Stats. 1974, Ch. 991.)

Rev. & Tax. Code § 40076 Section 40076

1.8K chars

The department shall give to the electric utility or person consuming electrical energy written notice of its determination. The notice shall be served in one of the following manners: (a) By placing the notice in a sealed envelope with postage paid addressed to the electric util…

Rev. & Tax. Code § 40077 Section 40077

0.7K chars

Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return every notice of a deficiency determination shall be served within three years after the last day of the calendar month following the quarterly period for which …

Rev. & Tax. Code § 40078 Section 40078

0.4K chars

In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the form required by the department, by the fiduciary of the estate or trust or by any…

Rev. & Tax. Code § 40079 Section 40079

0.5K chars

If, before the expiration of the time prescribed in Section 40077 for serving a notice of deficiency determination, the taxpayer has consented in writing to the service of the notice after such time, the notice may be served at any time prior to the expiration of the period agree…

Rev. & Tax. Code § 41070 Section 41070

0.5K chars

If the department is not satisfied with return or returns of the surcharges or the amount of surcharges required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within its possession or that may come into its possessi…

Rev. & Tax. Code § 41071 Section 41071

0.4K chars

The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the day specified pursuant to Section 41051 for which the amount or any portion thereof should h…

Rev. & Tax. Code § 41072 Section 41072

0.3K chars

In making a determination the department may offset overpayments for another period or periods, against underpayments for another period or periods, against penalties, and against the interest on the underpayments. (Amended by Stats. 2021, Ch. 432, Sec. 79. (SB 824) Effective Jan…

Rev. & Tax. Code § 41073 Section 41073

0.3K chars

If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized rules and regulations, a penalty of 10 percent of the amount of the determination shall be added thereto. (Amended by Stats. 2021, C…

Rev. & Tax. Code § 41074 Section 41074

0.3K chars

If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or authorized rules and regulations, a penalty of 25 percent of the amount of the determination shall be added thereto. (Amended by Stats. 2021, Ch. 432, Sec…

Rev. & Tax. Code § 41075 Section 41075

1.7K chars

The department shall give to the service supplier, seller, or service user written notice of its determination. The notice shall be served in one of the following manners: (a) By placing the notice in a sealed envelope with postage paid addressed to the service supplier, seller, …

Rev. & Tax. Code § 41076 Section 41076

0.7K chars

Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of a deficiency determination shall be served within three years after the last day of the second calendar month following the reporting period fo…

Rev. & Tax. Code § 41077 Section 41077

0.4K chars

In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the form required by the department, by the fiduciary of the estate or trust or by any…

Rev. & Tax. Code § 41078 Section 41078

0.5K chars

If before the expiration of the time prescribed in Section 41076 for serving a notice of deficiency determination, the taxpayer has consented in writing to service of the notice after that time, the notice may be served at any time prior to the expiration of the period agreed upo…

Rev. & Tax. Code § 43421 Section 43421

0.8K chars

At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or within 10 years after the last recording of an abstract under Section 43412 or the last recording or filing of a notice of state tax lien under Section 7171 o…

Rev. & Tax. Code § 43422 Section 43422

0.3K chars

The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for their services as are provided by law for similar services pursuant to a writ of execution. The board, and not the court, shall approve the fees for publication in a newspaper. (A…

Rev. & Tax. Code § 43423 Section 43423

0.3K chars

The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him or her by virtue of the warrant or in any other manner provided in this part for the collection of the tax. (Added by Stats. 1981, Ch. 756…

Rev. & Tax. Code § 45501 Section 45501

0.8K chars

At any time within three years after any person is delinquent in the payment of any amount required to be paid under this part, or the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the board, or its authorized representative, ma…

Rev. & Tax. Code § 45502 Section 45502

0.3K chars

The board may pay or advance to the sheriff or marshal, the same fees, commissions, or expenses for services as are provided by law for similar services pursuant to a writ of execution. The board, and not the court, shall approve the fees for publication in a newspaper. (Amended …

Rev. & Tax. Code § 45503 Section 45503

0.3K chars

The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him or her by virtue of the warrant or in any other manner provided in this part for the collection of the fee. (Added by Stats. 1987, Ch. 131…

Rev. & Tax. Code § 46421 Section 46421

1.1K chars

(a) If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in addition thereto, shall thereupon be a perfected and enforceable lien. The lien sh…

Rev. & Tax. Code § 46422 Section 46422

1.0K chars

(a) If the board determines that the amount of fee, interest, and penalties are sufficiently secured by a lien on other property or that the release or subordination of the lien imposed under this article will not jeopardize the collection of the amount of the fee, interest, and …

Rev. & Tax. Code § 50125 Section 50125

0.8K chars

At any time within three years after any person is delinquent in the payment of any amount required to be paid under this part, or the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the board, or its authorized representative, ma…

Rev. & Tax. Code § 50126 Section 50126

0.3K chars

The board may pay or advance to the sheriff or marshal, the same fees, commissions, or expenses for services as are provided by law for similar services pursuant to a writ of execution. The board, and not the court, shall approve the fees for publication in a newspaper. (Amended …

Rev. & Tax. Code § 50127 Section 50127

0.3K chars

The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from the person by the warrant or in any other manner provided in this part for the collection of the fee. (Added by Stats. 1989, Ch. 1442, Sec. 6.…

Rev. & Tax. Code § 5061 Section 5061

0.4K chars

As used in this article, “public land” means: (a) The possession of, claim to, or right to the possession of land belonging to the United States. (b) Land on which final payment had not been made to the United States at the time of assessment. (c) Land sold by this State on which…

Rev. & Tax. Code § 5062 Section 5062

0.5K chars

If any public land is heretofore or hereafter assessed and the taxes are not paid, the board of supervisors shall order the auditor to cancel the assessment if: (a) Verified application is made by the owner of the land, and (b) The applicant files with the board of supervisors a …

Rev. & Tax. Code § 5063 Section 5063

0.3K chars

This article does not apply if the assessee of the public land, after the assessment: (a) Obtained from the United States or this State a patent or the absolute title to the land. (b) Retains any interest in the land. (c) Has been in possession of the land. (Enacted by Stats. 193…

Rev. & Tax. Code § 5064 Section 5064

0.4K chars

A cancellation of assessment under this article does not relieve any person or his successor in interest from paying taxes on the property for the full time he had the possession of the property, no matter in whose name the property was assessed, nor does it give the assessee any…

Rev. & Tax. Code § 55161 Section 55161

0.8K chars

At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the department, or its authorized …

Rev. & Tax. Code § 55162 Section 55162

0.4K chars

The department may pay or advance to the sheriff, marshal, or Department of the California Highway Patrol the same fees, commissions, and expenses for their services as are provided by law for similar services pursuant to writ of execution. The department, and not the court, shal…

Rev. & Tax. Code § 55163 Section 55163

0.3K chars

The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him or her by virtue of the warrant or in any other manner provided in this part for the collection of the fee. (Added by Stats. 1992, Ch. 407…

Rev. & Tax. Code § 60120 Section 60120

0.3K chars

Every person operating a qualified motor vehicle within and without this state or the United States shall apply to the board for a license on forms prescribed by the board. It is unlawful for any person to be an interstate user without first securing a license. (Amended by Stats.…

Rev. & Tax. Code § 60121 Section 60121

0.3K chars

Before granting a license to an interstate user, the board may require the person to file with the board security pursuant to Section 60401. The license issued to any interstate user is not transferable and is valid until canceled or revoked. (Amended by Stats. 1997, Ch. 620, Sec…

Rev. & Tax. Code § 60122 Section 60122

1.3K chars

The board or its authorized representative may issue a California fuel trip permit to interstate users for entry into this state. The California fuel trip permit shall be valid for four consecutive days and includes any reentry into the state during the four-day period. The fee f…

Rev. & Tax. Code § 6401 Section 6401

0.5K chars

The storage, use, or other consumption in this state of property, the gross receipts from the sale of which the purchaser establishes to the satisfaction of the board were included in the measure of the sales tax, is exempted from the use tax; provided, however, that this exempti…

Rev. & Tax. Code § 6402 Section 6402

0.7K chars

The storage, use or other consumption in this State of property purchased from any unincorporated agency or instrumentality of the United States, except (a) any property reported to the Surplus Property Board of the United States, or to any agency succeeding to the functions of t…

Rev. & Tax. Code § 6403 Section 6403

0.5K chars

The storage, use, or other consumption in this state of property donated by any seller to any organization described in Section 170(b)(1)(A) of the Internal Revenue Code and located in California, is exempt from the use tax. A museum shall not be a qualifying donee organization u…

Rev. & Tax. Code § 6404 Section 6404

1.4K chars

(a) The loan by any retailer of any tangible personal property to any school district for an educational program conducted by the district is exempt from the use tax. (b) The loan by any retailer of any motor vehicle to the University of California or to the California State Univ…

Rev. & Tax. Code § 6405 Section 6405

0.5K chars

Notwithstanding Section 6246, the storage, use, or other consumption in this state of the first eight hundred dollars ($800) of tangible personal property purchased in a foreign country by an individual from a retailer and personally hand-carried into this state from the foreign …

Rev. & Tax. Code § 6406 Section 6406

1.5K chars

A credit shall be allowed against, but shall not exceed, the taxes imposed on any person by Chapter 3 (commencing with Section 6201) of this part, by any ordinance enacted pursuant to Part 1.5 (commencing with Section 7200), by any ordinance enacted pursuant to Part 1.6 (commenci…