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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 § 5768 Section 5768
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Upon request of the assessor, an owner of racehorses of a type subject to the tax imposed by this part shall make available at his principal place of business, principal location or principal address in California or at any place mutually agreeable to the assessor and the owner, …
Rev. & Tax. Code § 5825 Section 5825
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(a) “Newly constructed” and “new construction” means: (1) Any substantial addition to a manufactured home since the last lien date; and (2) Any alteration of the manufactured home which constitutes a major rehabilitation thereof or which converts the property to a different use. …
Rev. & Tax. Code § 7275 Section 7275
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(a) Where a tax levied in a county in conformity with Part 1.6 (commencing with Section 7251) has been determined to be unconstitutional in a final and nonappealable decision of a court of competent jurisdiction and the revenues derived from that unconstitutional tax are paid to …
Rev. & Tax. Code § 7276 Section 7276
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Showing 3,701–3,750 of 7,339

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Any taxpayers located in the jurisdiction in which an unconstitutional tax as described in subdivision (a) of Section 7275 was levied may claim a credit against their total amount of state and county sales or use tax as follows: (a) An eligible taxpayer shall report sales and use…

Rev. & Tax. Code § 7277 Section 7277

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(a) In the event that any tax collected under this part is determined on the basis of Section 4 of Article XIII A of the California Constitution to be unconstitutional in a final and nonappealable decision of a court of competent jurisdiction, and the revenues derived from the un…

Rev. & Tax. Code § 7279 Section 7279

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(a) The total amount of refunds paid under this chapter shall be the amount of the impounded revenues derived from the unconstitutional tax plus any interest earned on that amount that remains after valid claims for refund filed prior to the effective date of the act adding this …

Rev. & Tax. Code § 7279.5 Section 7279.5

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A copy of the provisions of this chapter may be filed by the board with the court to demonstrate that implementation of the proposed plan of reimbursement, refund, or credit in accordance with the provisions of this chapter complies with any orders of the court requiring implemen…

Rev. & Tax. Code § 7279.6 Section 7279.6

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An arbitrary and capricious action of the board in implementing the provisions of this chapter shall be reviewable by writ. (Added by Stats. 1993, Ch. 1060, Sec. 2. Effective October 11, 1993.)

Rev. & Tax. Code § 80 Section 80

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(a) An application for reduction in the base-year value of an assessment on the current local roll may be filed during the regular filing period for that year as set forth in Section 1603 or Section 1840, subject to the following limitations: (1) The base-year value determined by…

Rev. & Tax. Code § 81 Section 81

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Where real property has been assessed using a base value other than the 1975 base value, the applicant in equalization proceedings pursuant to Chapter 1 (commencing with Section 1601) of Part 3 may establish the correct base year value applicable to the current year’s assessment,…

Rev. & Tax. Code § 82 Section 82

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An application for reduction in the value of new construction that is in progress on the lien date on the current roll may be filed during the regular filing period for that year as set forth in Section 1603 or 1840. An application for reduction in the base year value determined …

Rev. & Tax. Code § 11551 Section 11551

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If the board determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the board shall set forth that fact in the records of the board and shall certify the amount collected in excess of the amount le…

Rev. & Tax. Code § 11553 Section 11553

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No credit or refund shall be allowed after four years from December 10 of the year in which the assessment is made or after six months from the date of overpayment, whichever period expires the later, unless a written claim is filed with the board within such period. (Amended by …

Rev. & Tax. Code § 11553.5 Section 11553.5

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(a) The limitation period specified in Section 11553 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1) For purposes of subdivision (a), a person is financially disabled if the person is unable to manage his or her financial a…

Rev. & Tax. Code § 11554 Section 11554

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The claim shall be in writing and shall state the specific grounds upon which it is founded. (Added by Stats. 1941, Ch. 41.)

Rev. & Tax. Code § 11555 Section 11555

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Interest shall be paid upon the amount of any overpayment of tax at the adjusted annual rate established pursuant to Section 19521 upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the ov…

Rev. & Tax. Code § 12601 Section 12601

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(a) Amounts of taxes, interest, and penalties not remitted to the commissioner with the original return of the insurer shall be payable to the Controller. (b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 90) and added by Stats. 2013, Ch. 33, Sec. 91. (S…

Rev. & Tax. Code § 12602 Section 12602

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(a) On and after January 1, 1994, and before January 1, 1995, each insurer whose annual taxes exceed fifty thousand dollars ($50,000) shall make payment by electronic funds transfer, as defined by Section 45 of the Insurance Code. On and after January 1, 1995, each insurer whose …

Rev. & Tax. Code § 13530 Section 13530

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The tax imposed by this part shall be paid by the personal representative to the extent of assets subject to his or her control. Liability for payment of the tax continues until the tax is paid. (Added by Stats. 1982, Ch. 1535, Sec. 15.)

Rev. & Tax. Code § 13531 Section 13531

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The tax imposed by this part is due and payable at the date of the decedent’s death. (Added by Stats. 1982, Ch. 1535, Sec. 15.)

Rev. & Tax. Code § 13532 Section 13532

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The tax imposed by this part is delinquent at the expiration of nine months from the date on which it becomes due and payable, if not paid within that time. (Added by Stats. 1982, Ch. 1535, Sec. 15.)

Rev. & Tax. Code § 13533 Section 13533

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The tax imposed by this part shall be paid to the Controller by remittance to the Treasurer. (Added by Stats. 1982, Ch. 1535, Sec. 15.)

Rev. & Tax. Code § 13534 Section 13534

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In the case of any decedent dying on or after January 1, 1999, Section 6166 of the Internal Revenue Code, enacted as of January 1, 1998, shall apply to any tax due, and the interest rate on amounts due, as provided in Section 6601(j) of the Internal Revenue Code, enacted as of Ja…

Rev. & Tax. Code § 16850 Section 16850

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If the Controller finds that there has been an overpayment of tax by a taxpayer for any reason, the amount of the overpayment shall be refunded to the taxpayer. (Added by Stats. 1977, Ch. 1079.)

Rev. & Tax. Code § 16851 Section 16851

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No refund shall be allowed or made after four years from the last day prescribed for filing the return or after one year from the date of the overpayment, whichever period expires the later, unless before the expiration of such period a claim therefor is filed by the taxpayer, or…

Rev. & Tax. Code § 16852 Section 16852

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Any person who has paid any tax imposed by this part which later is determined by judgment to have been in excess of the amount legally due, or an heir, the executor of the will, or the administrator of the estate of any such person, but not his assignee, is entitled to a refund …

Rev. & Tax. Code § 19201 Section 19201

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If any amount due under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or any amount that may be collected by the Franchise Tax Board as though it were a tax, is not paid, the Franchise Tax Board may file in the Office of the Clerk of the Court …

Rev. & Tax. Code § 19202 Section 19202

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The clerk of the court immediately upon the filing of the certificate shall enter a judgment for the people of the State of California against the taxpayer in the amount set forth in the certificate. The clerk of the court may file the judgment in a loose-leaf book entitled “Pers…

Rev. & Tax. Code § 19203 Section 19203

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An abstract or a copy of the judgment may be recorded with the county recorder of any county. From the time of the recording, the amount set forth constitutes a lien upon all real property of the taxpayer in the county, owned by the taxpayer or afterward and before the lien expir…

Rev. & Tax. Code § 19204 Section 19204

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Within 10 years from the date of the recording or within 10 years from the date of the last extension of the lien in the manner provided in this section, the lien may be extended by recording in the office of the county recorder of any county an abstract or copy of the judgment. …

Rev. & Tax. Code § 19205 Section 19205

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Execution shall issue upon the judgment upon request of the Franchise Tax Board in the same manner as execution may issue upon other judgments, and sales shall be held under the execution as prescribed in the Code of Civil Procedure. (Added by Stats. 1993, Ch. 31, Sec. 26. Effect…

Rev. & Tax. Code § 19206 Section 19206

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The Franchise Tax Board may, at any time, release all or any portion of the property subject to any lien provided for in this article from the lien or subordinate the lien to other liens if it determines that the taxes are sufficiently secured by a lien on other property of the t…

Rev. & Tax. Code § 19207 Section 19207

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The Franchise Tax Board may release any lien imposed under Section 19203 or 19204 if it finds that the liability represented by the lien, including any interest accrued thereon, is legally unenforceable. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative J…

Rev. & Tax. Code § 19208 Section 19208

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A certificate by the Franchise Tax Board to the effect that any property has been released from a lien or that the lien has been subordinated to other liens is conclusive evidence that the property has been released or that the lien has been subordinated as provided in the certif…

Rev. & Tax. Code § 19209 Section 19209

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If the Franchise Tax Board records a certificate of release pursuant to Section 19206 or 19207, the cost of recording is an obligation of the taxpayer and may be collected from the taxpayer in any manner provided in this part for the collection of the tax. (Added by Stats. 1993, …

Rev. & Tax. Code § 30301 Section 30301

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At any time within three years after any amount of tax becomes due and payable, and at any time within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the board may transmit notice of the delinquency to the Atto…

Rev. & Tax. Code § 30302 Section 30302

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In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of Civil Procedure without the showing required by Section 485.010 of the Code of Civil Procedure. (Amended by Stats. 1974, Ch…

Rev. & Tax. Code § 30303 Section 30303

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In the action a certificate by the board showing the delinquency shall be prima facie evidence of the determination of the tax or the amount of the tax, of the delinquency of the amount of tax, interest, and penalty set forth, and of compliance by the board with all provisions of…

Rev. & Tax. Code § 32201 Section 32201

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An excise tax is imposed upon all distilled spirits sold in this state or pursuant to Section 23384 of the Business and Professions Code by manufacturers, distilled spirits manufacturer’s agents, brandy manufacturers, rectifiers, or wholesalers, or sellers of distilled spirits se…

Rev. & Tax. Code § 32202 Section 32202

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An excise tax is levied on sales made in this state of distilled spirits by common carriers on board boats, trains, and airplanes, or by persons licensed to sell distilled spirits on board such boats, trains, and airplanes, at the same rates as set forth in Section 32201. On or b…

Rev. & Tax. Code § 32203 Section 32203

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The board shall from time to time make examinations to determine the accuracy of the reports of sales submitted by common carriers and by persons licensed to sell distilled spirits on board boats and trains operated by common carriers. The board may make such rules for the enforc…

Rev. & Tax. Code § 38401 Section 38401

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The taxes imposed by this part are due and payable to the board quarterly on or before the last day of the month next succeeding each quarterly period in which the scaling date for the timber harvested occurs. (Added by Stats. 1976, Ch. 176.)

Rev. & Tax. Code § 38402 Section 38402

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On or before the last day of the month following each calendar quarter, a return for the preceding quarterly period shall be filed with the board in such form as the board may prescribe. The return shall include the following information with respect to timber harvested by the ti…

Rev. & Tax. Code § 38403 Section 38403

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The person required to file the return shall deliver the return together with a remittance of the amount of the tax due to the office of the board. (Added by Stats. 1976, Ch. 176.)

Rev. & Tax. Code § 38404 Section 38404

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The department, if it deems it necessary in order to insure payment to or facilitate the collection by the state of the amount of taxes, may require returns and payment of the amount of taxes for quarterly periods other than calendar quarters, or for other than quarterly periods.…

Rev. & Tax. Code § 38405 Section 38405

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(a) Except as provided in subdivision (b), the California Department of Tax and Fee Administration for good cause may extend for 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 ti…

Rev. & Tax. Code § 38405.5 Section 38405.5

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(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…

Rev. & Tax. Code § 40111 Section 40111

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(a) If the department determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the department shall set forth that fact in the records of the department, certify the amount collected in excess of the…

Rev. & Tax. Code § 40112 Section 40112

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(a) Except as provided in subdivision (b), no refund shall be approved by the board after three years from the last day of the month following the close of the quarterly period for which the overpayment was made, or, with respect to determinations made under Article 3 (commencing…

Rev. & Tax. Code § 40112.1 Section 40112.1

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(a) The limitation period specified in Section 40112 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1) For purposes of subdivision (a), a person is financially disabled if the person is unable to manage his or her financial a…