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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 § 46006 Section 46006
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“Administrator” means the person appointed by the Governor pursuant to Section 8670.4 of the Government Code to implement the Lempert-Keene-Seastrand Oil Spill Prevention and Response Act (Chapter 7.4 (commencing with Section 8670.1) of Division 1 of Title 2 of the Government Cod…
Rev. & Tax. Code § 46007 Section 46007
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“Barge” means a vessel carrying oil, petroleum products, or renewable fuel in commercial quantities as cargo but are not equipped with a means of self-propulsion. (Amended by Stats. 2021, Ch. 115, Sec. 84. (AB 148) Effective July 22, 2021.)
Rev. & Tax. Code § 46008 Section 46008
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“Barrel” means 42 gallons of crude oil, petroleum products, or renewable fuel. (Amended by Stats. 2021, Ch. 115, Sec. 85. (AB 148) Effective July 22, 2021.)
Rev. & Tax. Code § 46009 Section 46009
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“Board” or “department” means the California Department of Tax and Fee Administration. (Amended by Stats. 2024, Ch. 499, Sec. 95. (SB 1528) Effective January 1, 2025.)

Showing 651–700 of 7,339

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Rev. & Tax. Code § 46010 Section 46010

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“Crude oil” means petroleum in an unrefined or natural state, including condensate and natural gasoline, and including substances that enhance, cut, thin, or reduce viscosity. (Amended by Stats. 2014, Ch. 35, Sec. 162. (SB 861) Effective June 20, 2014.)

Rev. & Tax. Code § 46011 Section 46011

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(a) “Facility” means any of the following located in state waters or located where an oil spill may impact state waters: (1) A building, structure, installation, or equipment used in oil exploration, oil well drilling operations, oil production, oil refining, oil storage, oil gat…

Rev. & Tax. Code § 46012 Section 46012

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“Designated amount” means an amount equal to one hundred nine million seven hundred fifty thousand dollars ($109,750,000), subject to the following: (a) Fifty-four million eight hundred seventy-five thousand dollars ($54,875,000) shall be retained in the Oil Spill Response Trust …

Rev. & Tax. Code § 46013 Section 46013

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“Feepayer” means any person liable for the payment of a fee imposed by either Section 8670.40 or 8670.48 of the Government Code. (Amended by Stats. 2014, Ch. 35, Sec. 165. (SB 861) Effective June 20, 2014.)

Rev. & Tax. Code § 46017 Section 46017

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“Marine terminal” means any facility used for transferring crude oil, petroleum products, or renewable fuel to or from tankers or barges. For purposes of this part, a marine terminal includes all piping not integrally connected to a tank facility as defined in subdivision (n) of …

Rev. & Tax. Code § 46020 Section 46020

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“Person” means any individual, trust, firm, joint stock company, or corporation, including, but not limited to, a government corporation, partnership, limited liability company, and association. “Person” also includes any city, county, city and county, district, and the state or …

Rev. & Tax. Code § 46021 Section 46021

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“Petroleum products” means any liquid hydrocarbon at atmospheric temperature and pressure that is the product of the fractionation, distillation, or other refining or processing of crude oil and that is used as, useable as, or may be refined as, a fuel or fuel blendstock, includi…

Rev. & Tax. Code § 46022 Section 46022

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“Pipeline” means any pipeline used at any time to transport crude oil or petroleum products. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)

Rev. & Tax. Code § 46023 Section 46023

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“Refinery” means a facility that refines crude oil, including condensate and natural gasoline, into petroleum products, lubricating oils, coke, or asphalt, and that may blend nonpetroleum products with the refined products either in the refinery or as the petroleum products are s…

Rev. & Tax. Code § 46024 Section 46024

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(a) “Renewable fuel” means any liquid produced from nonpetroleum renewable resources that is used or useable as a fuel, or such liquid that may be blended with other types of fuels. Renewable fuel includes fuels that may contain up to 5 percent petroleum product. (b) “Renewable f…

Rev. & Tax. Code § 46025 Section 46025

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“Ship,” “shipment,” or “shipped” means any physical transfer of renewable fuel from a renewable fuel production facility. However, renewable fuel is not shipped when it evaporates or is otherwise lost or destroyed. (Added by Stats. 2021, Ch. 115, Sec. 91. (AB 148) Effective July …

Rev. & Tax. Code § 46027 Section 46027

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“State waters” or “waters of the state” means any surface water, including saline waters, marine waters, and freshwaters, within the boundaries of the state but does not include groundwater. (Repealed and added by Stats. 2014, Ch. 35, Sec. 177. (SB 861) Effective June 20, 2014.)

Rev. & Tax. Code § 46028 Section 46028

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“Tanker” means a self-propelled waterborne vessel, constructed or adapted for the carriage of oil in bulk or in commercial quantities as cargo. (Amended by Stats. 2021, Ch. 115, Sec. 92. (AB 148) Effective July 22, 2021.)

Rev. & Tax. Code § 46029 Section 46029

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“Vessel” means a tanker or barge as defined in this chapter. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)

Rev. & Tax. Code § 4651 Section 4651

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Unless the context otherwise requires, as used in this part, “fund” includes: (a) A revenue district. (b) A taxing agency. (c) Annual installments of assessments charged on the roll. (Repealed and added by Stats. 1951, Ch. 430.)

Rev. & Tax. Code § 4651.2 Section 4651.2

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Unless otherwise provided by law, any amount distributed to the State pursuant to this part shall be deposited in the State General Fund. (Added by Stats. 1951, Ch. 430.)

Rev. & Tax. Code § 4651.4 Section 4651.4

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The county treasurer and the county auditor shall each keep an accurate account of money received which is to be distributed and shall, at the time the treasurer is required to settle with the State for money in his possession belonging to the State, make a detailed, verified rep…

Rev. & Tax. Code § 4653 Section 4653

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As used in this chapter, “taxes” includes all taxes, assessments, installments of assessments charged on the current secured roll, and payments in lieu of taxes on property belonging to the United States. (Repealed and added by Stats. 1951, Ch. 430.)

Rev. & Tax. Code § 4653.2 Section 4653.2

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The county auditor may receive and distribute payments in lieu of taxes, other than city taxes, on property which belongs to the United States and is exempt from taxation. Unless otherwise prescribed by the agency making such payments, the amounts received shall be distributed as…

Rev. & Tax. Code § 4653.4 Section 4653.4

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Taxes shall be distributed to each fund on the basis of the tax rate established for the current secured roll on which they are charged and in the same proportion that the tax rate for each fund bears to the total tax rate applicable. (Amended by Stats. 1969, Ch. 96.)

Rev. & Tax. Code § 4653.6 Section 4653.6

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Amounts paid as delinquent penalties shall be distributed to the county general fund. (Added by Stats. 1951, Ch. 430.)

Rev. & Tax. Code § 4653.7 Section 4653.7

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Amounts paid as penalties for failure to provide change-in-ownership statements shall be distributed to the county general fund. This section shall also apply to those penalties when collected from entries on the unsecured roll. (Added by Stats. 1983, Ch. 1224, Sec. 30.)

Rev. & Tax. Code § 4653.8 Section 4653.8

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The cost charge amounts collected by the tax collector shall be distributed to a county fund for use by the tax collector in covering the cost of preparing and maintaining the delinquent list. (Amended by Stats. 1986, Ch. 1420, Sec. 24.)

Rev. & Tax. Code § 4655 Section 4655

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As used in this chapter, “taxes” includes all taxes and assessments charged on the current unsecured roll. (Amended by Stats. 1969, Ch. 96.)

Rev. & Tax. Code § 4655.2 Section 4655.2

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Taxes shall be distributed to each fund on the basis of the tax rate established for the current unsecured roll and in the same proportion that the tax rate for each fund bears to the total tax rate applicable. (Amended by Stats. 1969, Ch. 96.)

Rev. & Tax. Code § 4655.4 Section 4655.4

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Amounts paid as delinquent penalties or accrued legal interest paid on judgments for the recovery of unpaid property taxes rendered by the courts of this state shall be distributed to the county general fund. (Amended by Stats. 1969, Ch. 96.)

Rev. & Tax. Code § 4656 Section 4656

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As used in this chapter, “taxes” includes all liens charged on the secured roll which are determined by the application of an ad valorem tax rate. In the case of property not assessed for any year, “taxes” also includes such liens that would have been charged on the secured roll …

Rev. & Tax. Code § 4656.1 Section 4656.1

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As used in this chapter “assessments” includes all liens charged on the secured roll which are not determined by the application of an ad valorem tax rate. In the case of property not assessed for any year, “assessments” also includes such liens that would have been charged on th…

Rev. & Tax. Code § 4656.2 Section 4656.2

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Taxes, including taxes paid in accordance with provisions of Section 4837.5, and all delinquent penalties, interest and redemption penalties accruing thereon, shall be distributed to each fund on the basis of the tax rate established for the fiscal year preceding that in which di…

Rev. & Tax. Code § 4656.3 Section 4656.3

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Assessments, and all delinquent penalties, interest and redemption penalties accruing thereon, shall be distributed to each fund in the same proportion as the assessments due each fund bears to the total amount of assessments due at the time of payment. (Added by Stats. 1974, Ch.…

Rev. & Tax. Code § 4656.4 Section 4656.4

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Amounts collected as the cost for preparing the delinquent list shall be distributed to the county general fund. When authorized by the board of supervisors, those amounts shall be distributed to a restricted county fund to be allocated only for the following purposes: (a) Updati…

Rev. & Tax. Code § 4656.5 Section 4656.5

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All redemption fees collected for property tax-defaulted prior to January 1, 1984, shall be distributed 50 percent to the State of California for deposit in the General Fund and 50 percent to the county that is the situs of the tax-defaulted property for deposit in its general fu…

Rev. & Tax. Code § 4656.6 Section 4656.6

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All or any part of moneys received under the provisions of Chapter 3 (commencing with Section 4186) of Part 7 may be held until redemption is made, or may be distibuted as the money is received. The money shall be distributed as provided in this chapter. (Repealed and added by St…

Rev. & Tax. Code § 4656.7 Section 4656.7

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On termination of the right of redemption, amounts collected on defaulted installment plans shall be distributed as provided in this chapter, unless previously distributed. (Added by Stats. 1974, Ch. 708.)

Rev. & Tax. Code § 4658 Section 4658

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As used in this chapter, “taxes” includes all taxes and assessments charged on the delinquent unsecured roll or abstract list of delinquent unsecured taxes. (Added by Stats. 1969, Ch. 96.)

Rev. & Tax. Code § 4658.2 Section 4658.2

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Taxes shall be distributed to each fund on the basis of the tax rate established for the fiscal year preceding that in which distribution is made and in the same proportion that the tax rate for each fund bears to the total tax rate applicable. (Added by Stats. 1969, Ch. 96.)

Rev. & Tax. Code § 4658.4 Section 4658.4

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Amounts paid as delinquent penalties or accrued legal interest paid on judgments for the recovery of unpaid property taxes rendered by the courts of this state shall be distributed to the county general fund. (Added by Stats. 1969, Ch. 96.)

Rev. & Tax. Code § 47000 Section 47000

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(a) This part shall be known, and may be cited, as the Lithium Extraction Tax Law. (b) The purpose of this part is to promote a robust California-based lithium extraction industry that considers the needs of the local communities where the lithium extraction occurs, while recogni…

Rev. & Tax. Code § 47002 Section 47002

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For purposes of this part, the following definitions apply: (a) “Department” means the California Department of Tax and Fee Administration. (b) “Extraction” means the process of removing lithium from geothermal fluid, spodumene ore, rock, minerals, clay, or any other naturally oc…

Rev. & Tax. Code § 4801 Section 4801

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As used in this part, “taxes” includes assessments collected at the same time and in the same manner as county taxes. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 4802 Section 4802

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As used in this part, “district attorney” means the civil legal adviser of the board of supervisors. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 4804 Section 4804

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The board of supervisors of any county may, by resolution, authorize the county administrative officer, or the county legal advisor, or the county auditor, or any other county officer, or a specified group of any county officers acting as a committee, to perform in its behalf any…

Rev. & Tax. Code § 4806 Section 4806

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No refund shall be made under Chapter 5 of this part, nor shall any action be hereafter commenced nor shall any action heretofore commenced be further prosecuted for the recovery, of any tax voluntarily paid which was levied prior to January 1, 1939, claimed to be erroneous or il…

Rev. & Tax. Code § 4807 Section 4807

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No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against any county, municipality, or district, or any officer thereof, to prevent or enjoin the collection of property taxes sought to be collected. In…

Rev. & Tax. Code § 4808 Section 4808

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Notwithstanding any provision of law to the contrary, any taxpayer may, no later than 30 days after the delinquency date of a property tax bill or any installment thereof, seek declaratory relief in the superior court in the county in which the property is located alleging that t…

Rev. & Tax. Code § 50 Section 50

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For purposes of base year values as determined by Section 110.1, values determined for property which is purchased or changes ownership after the 1975 lien date shall be entered on the roll for the lien date next succeeding the date of the purchase or change in ownership. Values …