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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 § 36006 Section 36006
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This part shall be known and may be cited as the “California Firearm Excise Tax Law.” (Added by Stats. 2025, Ch. 17, Sec. 25. (SB 132) Effective June 27, 2025.)
Rev. & Tax. Code § 38101 Section 38101
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This part is known and may be cited as the “Timber Yield Tax Law.” (Added by Stats. 1976, Ch. 176.)
Rev. & Tax. Code § 38101.5 Section 38101.5
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(a) The Legislature finds and declares that the forest resources and timberlands of the state are among the most valuable of the natural renewable resources of the state and that there is great concern throughout the state relating to their protection, restoration, and utilizatio…
Rev. & Tax. Code § 38102 Section 38102
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Except where the context otherwise requires, the definitions in this chapter govern the construction of this part. (Added by Stats. 1976, Ch. 176.)

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Rev. & Tax. Code § 38103 Section 38103

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“Timber” means trees of any species maintained for eventual harvest for forest products purposes, whether planted or of natural growth, standing or down, including Christmas trees, on privately or publicly owned land, but does not mean nursery stock. (Added by Stats. 1976, Ch. 17…

Rev. & Tax. Code § 38103.1 Section 38103.1

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“Timberland” means privately or publicly owned land which is devoted to and used for growing and harvesting timber, or for growing and harvesting timber and compatible uses, and which is capable of growing an average annual volume of wood fiber of at least 15 cubic feet per acre.…

Rev. & Tax. Code § 38104 Section 38104

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“Timber owner” means any person who owns timber immediately prior to felling or the first person who acquires either the legal title or beneficial title to timber after it has been felled from land owned by a federal agency or any other person or agency or entity exempt from prop…

Rev. & Tax. Code § 38105 Section 38105

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“Rate adjustment county” means the following counties: Alpine, Del Norte, El Dorado, Glenn, Humboldt, Lassen, Mendocino, Modoc, Nevada, Placer, Plumas, Shasta, Sierra, Siskiyou, Tehama, Trinity, and Yuba. (Added by Stats. 1976, Ch. 176.)

Rev. & Tax. Code § 38106 Section 38106

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“Person” includes any individual, firm, partnership, joint venture, association, social club, fraternal organization, corporation, limited liability company, estate, trust, business trust, receiver, trustee, syndicate, this state, any county, city and county, municipality, distri…

Rev. & Tax. Code § 38108 Section 38108

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“Scaling date” means the date when the quantity of timber harvested, by species, is first definitely determined. Except for national forest timber, the scaling date shall be no later than the date of delivery of the felled trees to the storage or wood-processing area, whichever i…

Rev. & Tax. Code § 38109 Section 38109

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“Immediate harvest value” means the amount that each species or subclassification of timber would sell for on the stump at a voluntary sale made in the ordinary course of business for purposes of immediate harvest. Such immediate harvest values shall be expressed in terms of amou…

Rev. & Tax. Code § 38110 Section 38110

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“Yield tax” means the dollar amount derived by multiplying the net volume of harvested timber by the appropriate immediate harvest value per unit and by the yield tax rate. (Added by Stats. 1976, Ch. 176.)

Rev. & Tax. Code § 40001 Section 40001

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This part is known and may be cited as the “Energy Resources Surcharge Law.” (Added by Stats. 1974, Ch. 991.)

Rev. & Tax. Code § 40002 Section 40002

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Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part. (Added by Stats. 1974, Ch. 991.)

Rev. & Tax. Code § 40003 Section 40003

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“Surcharge” means a tax levied by this state. (Added by Stats. 1974, Ch. 991.)

Rev. & Tax. Code § 40004 Section 40004

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“Person” includes any individual, firm, cooperative organization, fraternal organization, corporation, limited liability company, estate, trust, business trust, receiver, trustee, syndicate, this state, any county, city and county, municipality, district, public agency or subdivi…

Rev. & Tax. Code § 40005 Section 40005

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“Board” or “department” means the California Department of Tax and Fee Administration. (Amended by Stats. 2024, Ch. 499, Sec. 64. (SB 1528) Effective January 1, 2025.)

Rev. & Tax. Code § 40006 Section 40006

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“In this state” means within the exterior limits of the State of Caliornia and includes all territory within those limits owned by or ceded to the United States of America. (Added by Stats. 1974, Ch. 991.)

Rev. & Tax. Code § 40007 Section 40007

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“Sale” or “purchase” mean the furnishing or receiving of electrical energy for a consideration. “Sale” does not include the charging of batteries when the consideration therefor is not computed upon the kilowatt-hours of electrical energy furnished. (Added by Stats. 1974, Ch. 991…

Rev. & Tax. Code § 40008 Section 40008

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“Consumption” means the utilization or employment of electrical energy. The term does not include the receiving of electrical energy by an electric utility for resale. (Added by Stats. 1974, Ch. 991.)

Rev. & Tax. Code § 40009 Section 40009

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“Consumer” means any person receiving for consumption electrical energy furnished by an electric utility and includes a person receiving electrical energy for redistribution for the use of his tenants. (Added by Stats. 1974, Ch. 991.)

Rev. & Tax. Code § 40010 Section 40010

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“Electric utility” means any person engaged in producing, generating, transmitting, furnishing, distributing or delivering electrical energy for sale without regard to whether the person is subject to regulation or is regulated by the Public Utilities Commission. The term does no…

Rev. & Tax. Code § 41001 Section 41001

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This part is known and may be cited as the “Emergency Telephone Users Surcharge Act”. (Added by Stats. 1976, Ch. 443.)

Rev. & Tax. Code § 41002 Section 41002

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Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part. (Added by Stats. 1976, Ch. 443.)

Rev. & Tax. Code § 41003 Section 41003

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“Person” includes an individual, firm, partnership, joint venture, limited liability company, association, cooperative organization, fraternal organization, nonprofit organization, corporation, estate, trust, business or common law trust, receiver, assignee for the benefit of cre…

Rev. & Tax. Code § 41004 Section 41004

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“Department” means the California Department of Tax and Fee Administration. (Repealed and added by Stats. 2019, Ch. 54, Sec. 2. (SB 96) Effective July 1, 2019.)

Rev. & Tax. Code § 41005 Section 41005

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“In this state” means within the exterior limits of the State of California and includes all territory within those limits owned by or ceded to the United States of America. (Added by Stats. 1974, Ch. 443.)

Rev. & Tax. Code § 41006 Section 41006

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“Public agency” means this state, and any city, county, city and county, municipal corporation, public district, or public authority located in whole or in part within this state which provides or has authority to provide firefighting, police, ambulance, medical, or other emergen…

Rev. & Tax. Code § 41007 Section 41007

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(a) “Service supplier” shall mean a person supplying an access line to a service user in this state. (b) This section shall become operative on January 1, 2020. (Repealed (in Sec. 3) and added by Stats. 2019, Ch. 54, Sec. 4. (SB 96) Effective July 1, 2019. Section operative Janua…

Rev. & Tax. Code § 41007.1 Section 41007.1

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“Access line” shall mean any of the following: (a) A wireline communications service line. (b) A wireless communications service line. (c) A VoIP service line, as defined by Section 41016.5 as added by the act adding this section. (Added by Stats. 2019, Ch. 54, Sec. 5. (SB 96) Ef…

Rev. & Tax. Code § 41007.2 Section 41007.2

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(a) “Wireline communications service” shall mean a local exchange service provided at a physical location in this state that allows the user to make an outbound communication to the 911 emergency communications system. (b) For the purposes of the surcharge imposed by Chapter 2 (c…

Rev. & Tax. Code § 41007.3 Section 41007.3

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(a) (1) (A) “Wireless communications service line” shall mean a telecommunications service provided to an end user with a place of primary use in this state that allows the end user to make an outbound communication to the 911 emergency communications system. (B) Commencing Janua…

Rev. & Tax. Code § 41007.4 Section 41007.4

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“Purchase” means any transfer of title or possession, exchange, or barter, conditional or otherwise. (Added by Stats. 2019, Ch. 54, Sec. 8. (SB 96) Effective July 1, 2019.)

Rev. & Tax. Code § 41007.5 Section 41007.5

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For purposes of this part, all of the following definitions shall apply: (a) “Prepaid consumer” means a person who purchases prepaid mobile telephony services in a retail transaction. (b) “Prepaid mobile telephony services” means the right to utilize a mobile device for mobile te…

Rev. & Tax. Code § 41008 Section 41008

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As used in this part, “month” shall mean a calendar month. (Added by Stats. 1976, Ch. 443.)

Rev. & Tax. Code § 41009 Section 41009

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(a) “Service user” means any person that subscribes for the right to utilize an access line in this state who is required to pay a surcharge under the provisions of this part. (b) This section shall become operative on January 1, 2020. (Repealed (in Sec. 10) and added by Stats. 2…

Rev. & Tax. Code § 4101 Section 4101

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Tax-defaulted property may be redeemed until the right of redemption is terminated. (Amended by Stats. 1984, Ch. 988, Sec. 69. Effective September 11, 1984.)

Rev. & Tax. Code § 4101.5 Section 4101.5

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The tax collector may provide notification of the tax defaulted status of the property to the property owner. This notice is in addition to the notification required by Section 2612. (Added by Stats. 1995, Ch. 527, Sec. 11. Effective January 1, 1996.)

Rev. & Tax. Code § 41010 Section 41010

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“Access line in this state” means a telephone line, as defined in Section 233 of the Public Utilities Code, associated with a billing address located in California. (Repealed and added by Stats. 2021, Ch. 432, Sec. 43. (SB 824) Effective January 1, 2022.)

Rev. & Tax. Code § 41012 Section 41012

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“Public telephone” means any coin-operated telephone provided by the serving telephone company accessible to the public. (Added by Stats. 1976, Ch. 443.)

Rev. & Tax. Code § 41013 Section 41013

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“Surcharge” means a tax or taxes levied by this state. Commencing January 1, 2023, “surcharge,” or “surcharges” as used in this part, refers to two separate charges, one related to 911 service and one related to 988 service. (Amended by Stats. 2022, Ch. 747, Sec. 7. (AB 988) Effe…

Rev. & Tax. Code § 41016.5 Section 41016.5

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(a) “VoIP service” means any service that satisfies the requirements set forth in paragraph (1) and (2). (1) Does all of the following: (A) Enables real-time, two-way voice communication that originates from and terminates to the user’s location using Internet Protocol (IP) or an…

Rev. & Tax. Code § 41019.5 Section 41019.5

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(a) It is the intent of the Legislature that telephone quality communication utilizing VoIP shall not be regulated by the enactment of Senate Bill 1040 of the 2007–08 Regular Session. The sole purpose of this act is to ensure that all forms of telephonic quality communications th…

Rev. & Tax. Code § 4102 Section 4102

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The amount necessary to redeem shall be paid in lawful money of the United States and is the sum of the following: (a) The total amount of all prior year defaulted taxes. (b) Delinquent penalties and costs. (c) Redemption penalties. (d) A redemption fee of one dollar and fifty ce…

Rev. & Tax. Code § 4103 Section 4103

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(a) Redemption penalties are the sum of the following: (1) Beginning July 1st of the year of the declaration of tax default, on the declared amount of defaulted taxes at the rate of 112 percent a month to the time of redemption. If the last day of any month falls on a Saturday, S…

Rev. & Tax. Code § 4104 Section 4104

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If the property is not on the current roll, the tax collector may do either of the following: (a) Require that the redemptioner pay the current taxes and penalties as if the property were originally on the current roll. (b) Require the redemptioner to pay the current taxes, penal…

Rev. & Tax. Code § 4104.3 Section 4104.3

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After the settlement under Section 2630, the delinquent roll, or a photographic copy thereof, shall remain on file in the tax collector’s office and the auditor shall charge the tax collector with the amount of taxes, penalties and costs unpaid as shown on the delinquent roll. (A…

Rev. & Tax. Code § 4105 Section 4105

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The tax collector shall be the redemption officer of the county. Application to redeem shall be made to the tax collector. (Amended by Stats. 1988, Ch. 830, Sec. 22. Applicable July 1, 1989, by Sec. 31 of Ch. 830.)

Rev. & Tax. Code § 4105.1 Section 4105.1

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The tax collector shall prepare an estimate of the amount necessary to redeem. (Amended by Stats. 1971, Ch. 1177.)

Rev. & Tax. Code § 4105.2 Section 4105.2

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When tax-defaulted property is redeemed and upon the request of the redemptioner, the tax collector shall issue a certificate of redemption. With the approval of the Controller as to form, each certificate of redemption shall show: (a) The year of default. (b) A description of th…