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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 § 55248 Section 55248
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A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any fee paid when the action is brought by or in the name of an assignee of the feepayer paying the fee or by any person other than the person who has paid the fee. As us…
Rev. & Tax. Code § 60141 Section 60141
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Every person before becoming an exempt bus operator, shall apply for a license authorizing the person to engage in business as an exempt bus operator. A license shall be issued only to a person who is an exempt bus operator as defined in Section 60040. It is unlawful for any pers…
Rev. & Tax. Code § 60142 Section 60142
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Application shall be made on forms to be prescribed, prepared, and furnished by the board. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
Rev. & Tax. Code § 60143 Section 60143
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Before granting a license authorizing a person to engage in business as an exempt bus operator, the board may require the person to file with the board security pursuant to Section 60401. The license issued to any exempt bus operator is not transferable and is valid until cancele…

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Rev. & Tax. Code § 6481 Section 6481

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If the board is not satisfied with the return or returns of the tax or the amount of tax, or other amount, 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…

Rev. & Tax. Code § 6482 Section 6482

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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 § 6483 Section 6483

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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. The interest on underpayments an…

Rev. & Tax. Code § 6484 Section 6484

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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 per cent of the amount of the determination shall be added thereto. (Added by Stats. 1941, Ch…

Rev. & Tax. Code § 6485 Section 6485

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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 per cent of the amount of the determination shall be added thereto. (Added by Stats. 1941, Ch. 36.)

Rev. & Tax. Code § 6485.1 Section 6485.1

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Any purchaser of a vehicle, vessel, or aircraft who registers it outside the State of California for the purpose of evading the payment of taxes due under this part shall be liable for a penalty of 50 percent of any tax determined to be due on the sales price of the vehicle, vess…

Rev. & Tax. Code § 6486 Section 6486

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The department shall give to the retailer or person storing, using, or consuming tangible personal property 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, addresse…

Rev. & Tax. Code § 6487 Section 6487

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(a) For taxpayers filing returns, other than a return filed pursuant to Section 6452.1, on other than an annual basis, 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 determinati…

Rev. & Tax. Code § 6487.05 Section 6487.05

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(a) Notwithstanding Section 6487, the period during which a deficiency determination may be served to a qualifying retailer is limited to three years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined. For pur…

Rev. & Tax. Code § 6487.06 Section 6487.06

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(a) Notwithstanding Section 6487, the period during which a deficiency determination may be served to a qualifying purchaser is limited to three years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined. (b) Fo…

Rev. & Tax. Code § 6487.07 Section 6487.07

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(a) Notwithstanding Section 6487, a deficiency determination may be issued to a qualifying retailer only for those liabilities arising under this part for sales made on and after April 1, 2016. (b) For purposes of this section, a “qualifying retailer” is a retailer that meets all…

Rev. & Tax. Code § 6487.1 Section 6487.1

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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 § 6487.2 Section 6487.2

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(a) A notice of determination issued pursuant to Section 6486, 6515, or 6536 to an individual who was a general partner, as shown on the department’s records, and who, prior to the period covered by the determination, withdrew from the partnership, causing a change in ownership, …

Rev. & Tax. Code § 6487.3 Section 6487.3

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(a) (1) For persons that elect to report qualified use tax in accordance with Section 6452.1, except in the case of fraud, intent to avoid this part or authorized rules and regulations issued by the department, or the gross understatement of qualified use taxes, every notice of a…

Rev. & Tax. Code § 6488 Section 6488

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If before the expiration of the time prescribed in Section 6487 for serving a notice of deficiency determination the taxpayer has consented in writing to service of the notice after such time, the notice may be served at any time prior to the expiration of the period agreed upon.…

Rev. & Tax. Code § 7659 Section 7659

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The provisions of this article apply to suppliers required to file a supplier’s return pursuant to Section 7651. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

Rev. & Tax. Code § 7659.1 Section 7659.1

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Upon written notification by the board, any person whose estimated tax liability under this part averages nine hundred thousand dollars ($900,000) or more per month, as determined by the board, shall, without regard to the tax in any one month, make a prepayment as prescribed in …

Rev. & Tax. Code § 7659.2 Section 7659.2

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Except in the case of a person required to remit amounts due in accordance with Article 2.5 (commencing with Section 7659.9), for purposes of Section 7659.1, each prepayment shall be accompanied by a report of the amount of that prepayment in a form prescribed by the board and sh…

Rev. & Tax. Code § 7659.3 Section 7659.3

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The amount of the prepayment shall constitute a credit against the amount of the taxes due and payable for the monthly period for which the prepayment was made and for each succeeding monthly prepayment or period until the credit is fully utilized. (Repealed and added by Stats. 2…

Rev. & Tax. Code § 7659.4 Section 7659.4

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In determining whether a person’s estimated tax liability averages nine hundred thousand dollars ($900,000) or more per month, the board may consider tax returns filed pursuant to this part as well as any information in the board’s possession or which may come into its possession…

Rev. & Tax. Code § 7659.5 Section 7659.5

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Any person required to make a prepayment pursuant to Section 7659.1 who fails to make a timely prepayment but makes that prepayment before the last day of the month following the monthly period for which the prepayment was due, shall also pay a penalty of 6 percent of the amount …

Rev. & Tax. Code § 7659.6 Section 7659.6

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Any person required to make a prepayment pursuant to Section 7659.1 who fails to make a prepayment before the last day of the month following the monthly period for which the prepayment became due and who files a timely return and payment for the monthly period for which the prep…

Rev. & Tax. Code § 7659.7 Section 7659.7

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(a) If the failure to make a prepayment as described in Section 7659.6 is due to negligence or intentional disregard of this part or authorized rules and regulations, the penalty shall be 10 percent, instead of 6 percent. (b) If any part of a deficiency in prepayment is due to ne…

Rev. & Tax. Code § 7659.8 Section 7659.8

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Notification by the board, provided for in Section 7659.1, may be served personally or by mail in the manner prescribed in Section 7671 for service of notice of a deficiency determination. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative…

Rev. & Tax. Code § 8971 Section 8971

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At any time within three years after any tax or any amount of tax required to be collected becomes due and payable and at any time within three years after the delinquency of any tax or any amount of tax required to be collected, or within the period during which a lien is in for…

Rev. & Tax. Code § 8972 Section 8972

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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 § 8973 Section 8973

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In the action 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, and of compliance by the board with all provisions of this part in relation to the comp…

Rev. & Tax. Code § 11596 Section 11596

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If any amount for taxes, penalty, and interest has been illegally determined either by the person filing the return or by the board, the board shall set forth that fact in its records, certify the amount determined to be in excess of the amount legally due and the person against …

Rev. & Tax. Code § 11597 Section 11597

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(a) Any penalty provided for in Section 11341, 11354, 11405, or 11430 may be canceled by the board upon a finding that (1) the failure to make a timely payment is due to reasonable cause and circumstances beyond the taxpayer’s control, and occurred notwithstanding the exercise of…

Rev. & Tax. Code § 12676 Section 12676

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At any time within four years after any amount of tax becomes due and payable, and at any time within two years after any deficiency assessment of tax becomes due and payable, the Controller may bring an action in the name of the State in a court of competent jurisdiction in any …

Rev. & Tax. Code § 12677 Section 12677

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The provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to an action brought pursuant to this article. (Added by Stats. 1941, Ch. 113.)

Rev. & Tax. Code § 12678 Section 12678

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The Attorney General shall prosecute the action. (Added by Stats. 1941, Ch. 113.)

Rev. & Tax. Code § 12679 Section 12679

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(a) If an insurer’s right to do business has been forfeited or its corporate powers suspended, service of summons may be made upon the persons designated by law to be served as agents or officers of the insurer, and these persons are the agents of the insurer for all purposes nec…

Rev. & Tax. Code § 12680 Section 12680

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A writ of attachment may be issued in the action 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 § 12681 Section 12681

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(a) In the action, a certificate of the Controller or of the secretary of the board, showing unpaid taxes against an insurer is prima facie evidence of: (1) The assessment of the taxes. (2) The delinquency. (3) The amount of the taxes, interest, and penalties due and unpaid to th…

Rev. & Tax. Code § 12682 Section 12682

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Payment of the amount of the judgment recovered in the action shall be made to the Controller. (Added by renumbering Section 12683 by Stats. 1961, Ch. 740.)

Rev. & Tax. Code § 13555 Section 13555

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If any personal representative fails to pay any tax imposed by this part for which he or she is liable prior to the delinquent date of the tax, he or she shall, on motion of the Controller, in his or her discretion, be required by the superior court having jurisdiction to execute…

Rev. & Tax. Code § 13556 Section 13556

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The bond shall be filed in the office of the clerk of the court, and a certified copy shall be immediately transmitted to the Controller. (Added by Stats. 1982, Ch. 1535, Sec. 15.)

Rev. & Tax. Code § 13557 Section 13557

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If the bond is not filed within 20 days after the date of the filing of the order requiring it, the letters of the personal representative affected shall be revoked upon motion of the Controller. (Added by Stats. 1982, Ch. 1535, Sec. 15.)

Rev. & Tax. Code § 16870 Section 16870

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Interest shall be allowed and paid upon any overpayment of tax due under this part in the same manner as provided in Section 6621(a)(1) and 6622 of the Internal Revenue Code. (Amended by Stats. 2000, Ch. 363, Sec. 9. Effective September 8, 2000. Operative January 1, 2001, by Sec.…

Rev. & Tax. Code § 19231 Section 19231

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The Franchise Tax Board or its authorized representative may issue a warrant for the collection of any tax, interest, or penalty and for the enforcement of any lien. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)…

Rev. & Tax. Code § 19232 Section 19232

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The warrant shall be directed to any sheriff, marshal, or the Department of the California Highway Patrol and shall have the same force and effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same force and effec…

Rev. & Tax. Code § 19233 Section 19233

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The Franchise Tax Board shall pay or advance to the sheriff, marshal, or the Department of the California Highway Patrol the same fees, commissions, and expenses as are provided by law for similar services pursuant to a writ of execution. The Franchise Tax Board, and not the cour…

Rev. & Tax. Code § 19234 Section 19234

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The fees, commissions, and expenses are an obligation of the taxpayer and may be collected from the taxpayer by virtue of the warrant or in any other manner provided in this part for the collection of a tax. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operati…

Rev. & Tax. Code § 19235 Section 19235

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Whenever property is levied upon by warrant pursuant to Section 19231, the reasonable costs associated with the sale of that property, including, but not limited to, appraisers’ fees, auctioneers’ fees, and advertising fees are an obligation of the taxpayer and may be collected f…

Rev. & Tax. Code § 19236 Section 19236

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For purposes of issuing a warrant pursuant to this article: (a) (1) No levy may be issued on any property or right to property to be sold in accordance with the Code of Civil Procedure until a thorough investigation of the status of the property has been completed by the Franchis…