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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 § 50101 Section 50101
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This part shall be known and may be cited as the Underground Storage Tank Maintenance Fee Law. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
Rev. & Tax. Code § 50102 Section 50102
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The collection and administration of the fee specified in Section 50108 shall be governed by the definitions contained in Chapter 6.75 (commencing with Section 25299.10) of Division 20 of the Health and Safety Code, unless expressly superseded by the definitions contained in this…
Rev. & Tax. Code § 50103 Section 50103
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Except where the context otherwise requires, the definitions contained in this chapter govern the construction of this part. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
Rev. & Tax. Code § 50104 Section 50104
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The provisions of this part, insofar as they are substantially the same as existing provisions of law relating to the same subject matter, shall be construed as restatements and continuations and not as new enactments. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2,…

Showing 701–750 of 7,339

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Rev. & Tax. Code § 50105 Section 50105

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Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but these actions or proceedings shall conform to this part as far as possible. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)

Rev. & Tax. Code § 50106 Section 50106

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“Board” or “department” means the California Department of Tax and Fee Administration. (Amended by Stats. 2024, Ch. 499, Sec. 104. (SB 1528) Effective January 1, 2025.)

Rev. & Tax. Code § 50107 Section 50107

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“Fee payer” means any person liable for the payment of a fee imposed by Section 25299.41 of the Health and Safety Code. (Amended by Stats. 1990, Ch. 1366, Sec. 34. Effective September 27, 1990.)

Rev. & Tax. Code § 51 Section 51

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(a) For purposes of subdivision (b) of Section 2 of Article XIII A of the California Constitution, for each lien date after the lien date in which the base year value is determined pursuant to Section 110.1, the taxable value of real property shall, except as otherwise provided i…

Rev. & Tax. Code § 51.5 Section 51.5

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(a) Notwithstanding any other provision of the law, any error or omission in the determination of a base year value pursuant to paragraph (2) of subdivision (a) of Section 110.1, including the failure to establish that base year value, which does not involve the exercise of an as…

Rev. & Tax. Code § 52 Section 52

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(a) Notwithstanding any other provision of this division, property which is enforceably restricted pursuant to Section 8 of Article XIII of the California Constitution shall be valued for property tax purposes pursuant to Article 1.5 (commencing with Section 421) and Article 1.9 …

Rev. & Tax. Code § 53 Section 53

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(a) Except as provided in subdivision (b), the initial base year value for fruit and nut trees and grapevines subject to exemption pursuant to subdivision (i) of Section 3 of Article XIII of the California Constitution shall be the full cash value of those properties as of the li…

Rev. & Tax. Code § 53000 Section 53000

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This part shall be known, and may be cited, as the Private Detention Facility Tax Law. (Added by Stats. 2026, Ch. 740, Sec. 1. (AB 1633) Effective September 29, 2026.)

Rev. & Tax. Code § 53001 Section 53001

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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) “Fiscal year” means the 12-month period beginning on July 1 and ending on the following June 30. (c) “Gross income” means gross income, …

Rev. & Tax. Code § 5301 Section 5301

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It is the intent of the Legislature in enacting this part to provide for a uniform countywide system of ad valorem taxation of all aircraft in this State, regardless of where the aircraft is based in the State. (Added by Stats. 1961, Ch. 1703.)

Rev. & Tax. Code § 5302 Section 5302

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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. 1961, Ch. 1703.)

Rev. & Tax. Code § 5303 Section 5303

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(a) “Aircraft” means any contrivance used or designed for the navigation of or for flight in the air which has been flown at least once, other than a parachute or similar emergency safety device. (b) “Aircraft” does not include any of the following: (1) Rockets or missiles. (2) A…

Rev. & Tax. Code § 5304 Section 5304

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“In this State” means within the exterior limits of the State of California, and includes all territory within these limits owned by or ceded to the United States of America. (Added by Stats. 1961, Ch. 1703.)

Rev. & Tax. Code § 55001 Section 55001

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This part shall be known and may be cited as the Fee Collection Procedures Law. (Amended by Stats. 2013, Ch. 177, Sec. 2. (SB 824) Effective January 1, 2014.)

Rev. & Tax. Code § 55002 Section 55002

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“Person” means an individual, trust firm, joint stock company, business concern, 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, comm…

Rev. & Tax. Code § 55003 Section 55003

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“Department” means the California Department of Tax and Fee Administration. (Amended by Stats. 2021, Ch. 432, Sec. 168. (SB 824) Effective January 1, 2022.)

Rev. & Tax. Code § 55004 Section 55004

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“Feepayer” means any person liable for the payment of the fees collected pursuant to this part. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)

Rev. & Tax. Code § 5701 Section 5701

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The Legislature finds that subjecting racehorses to the general property tax has resulted in a serious lack of uniformity as between one county and another respecting the method used in arriving at an assessed value; that this has resulted in serious inequities between the owners…

Rev. & Tax. Code § 5702 Section 5702

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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. 1971, Ch. 1759.)

Rev. & Tax. Code § 5703 Section 5703

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“Racehorse” means each live horse, including a stallion, mare, gelding, ridgeling, colt, filly, or foal, that is or will be eligible to participate in or produce foals which will be eligible to participate in a horseracing contest in California wherein parimutuel racing is permit…

Rev. & Tax. Code § 5704 Section 5704

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“Owner” means the owner of a racehorse or his agent. Any other person claiming, possessing or controlling a racehorse shall provide the name and address of the owner thereof or his agent upon the request of the assessor. (Added by Stats. 1971, Ch. 1759.)

Rev. & Tax. Code § 5705 Section 5705

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“Annual tax” means a tax that is imposed on the owner for any racehorse domiciled in the State of California. (Amended by Stats. 1972, Ch. 665.)

Rev. & Tax. Code § 5706 Section 5706

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“Current calendar year” means the yearly period from the first day of January to the last day of December, inclusive for which the tax is imposed. (Repealed and added by Stats. 1972, Ch. 665.)

Rev. & Tax. Code § 5707 Section 5707

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“Previous calendar year” means the calendar year immediately preceding the calendar year for which the annual tax is imposed. (Repealed and added by Stats. 1972, Ch. 665.)

Rev. & Tax. Code § 5710 Section 5710

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“Stallion” means any racehorse which, during the two previous calendar years, has serviced three or more different broodmares for the purpose of producing a racehorse. (Amended by Stats. 1972, Ch. 665.)

Rev. & Tax. Code § 5711 Section 5711

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“Producing broodmare” means a racehorse mare which, during the previous calendar year, has produced a live foal. (Amended by Stats. 1972, Ch. 665.)

Rev. & Tax. Code § 5712 Section 5712

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“Nonproducing broodmare” means a racehorse mare which has not produced a live foal during the previous calendar year. (Amended by Stats. 1972, Ch. 665.)

Rev. & Tax. Code § 5713 Section 5713

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“Stakes-winning broodmare” means a broodmare which has won at any time during her life a race with a purse to which owners of participating horses have contributed nomination, entry, or starting fees or a recognized stakes race in which all entrants raced by invitation. (Amended …

Rev. & Tax. Code § 5714 Section 5714

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“Stakes-producing broodmare” means a broodmare which has produced at any time during her life a racehorse which has won a race with a purse to which owners of participating horses have contributed nomination, entry, or starting fees or a recognized stakes race in which all entran…

Rev. & Tax. Code § 5715 Section 5715

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“Stakes yearling”, “stakes two-year-old”, or “stakes three-year-old” means a racehorse of the designated age which was foaled by a stakes-winning or stakes-producing broodmare. (Amended by Stats. 1972, Ch. 665.)

Rev. & Tax. Code § 5716 Section 5716

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“Yearling” means a racehorse which was foaled during the previous calendar year. (Amended by Stats. 1972, Ch. 665.)

Rev. & Tax. Code § 5716.5 Section 5716.5

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“Foal” means a racehorse which is foaled during the current calendar year. (Added by Stats. 1972, Ch. 665.)

Rev. & Tax. Code § 5717 Section 5717

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“Active racehorse” means a racehorse which has participated in a horseracing contest on which parimutuel wagering was permitted during the previous calendar year. (Amended by Stats. 1972, Ch. 665.)

Rev. & Tax. Code § 5718 Section 5718

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“Nonactive racehorse” means any racehorse which has not participated in any horseracing contest on which parimutuel wagering was permitted during the previous calendar year, except a racehorse three years of age or younger. (Amended by Stats. 1972, Ch. 665.)

Rev. & Tax. Code § 5719 Section 5719

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“Live foal” means a foal which has lived for a period of three days or more. (Added by Stats. 1971, Ch. 1759.)

Rev. & Tax. Code § 5720 Section 5720

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“Stud fee” is the sum of money charged by a stallion owner for the mating of his stallion to a broodmare. (Added by Stats. 1971, Ch. 1759.)

Rev. & Tax. Code § 5720.5 Section 5720.5

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“Stud fee classification” will be determined by the highest stud fee charged for the mating of a mare to a stallion during the previous calendar year. (Amended by Stats. 1972, Ch. 665.)

Rev. & Tax. Code § 5720.6 Section 5720.6

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“Domicile” means: (a) The home ranch on January 1 of the current calendar year of the owner of a racehorse or other place where the horse is quartered when not racing or in training to race. (b) The residence on January 1 of the current calendar year of the owner of any racehorse…

Rev. & Tax. Code § 5800 Section 5800

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This part shall be known and may be cited as “The Manufactured Home Property Tax Law.” (Amended by Stats. 1991, Ch. 796, Sec. 2.)

Rev. & Tax. Code § 5801 Section 5801

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(a) As used in Part 0.5 (commencing with Section 50), Part 1 (commencing with Section 101), Part 2 (commencing with Section 201), and this part, “manufactured home” means a manufactured home as defined in Section 18007 of the Health and Safety Code or a mobilehome as defined in S…

Rev. & Tax. Code § 5802 Section 5802

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(a) Except as provided in subdivisions (b), (c), and (d), “base year value” as used in this part means the full cash value of a manufactured home on the date the manufactured home is purchased or changes ownership. If the manufactured home undergoes any new construction after it …

Rev. & Tax. Code § 5803 Section 5803

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(a) “Full cash value” means the “full cash value” or the “fair market value,” as determined pursuant to Section 110, of a manufactured home similarly equipped and installed, including any value attributable to a manufactured home accessory building or structure as defined in Sect…

Rev. & Tax. Code § 5804 Section 5804

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As used in this part, “taxable value of a manufactured home” means the base year value, or the base year value as adjusted pursuant to Section 5813, plus the value of any new construction as determined pursuant to Section 5825. (Amended by Stats. 1991, Ch. 796, Sec. 6.)

Rev. & Tax. Code § 5805 Section 5805

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(a) Notwithstanding any other provision of law, manufactured home accessories, as defined in Section 18008.5 of the Health and Safety Code, installed on a rented or leased lot with a manufactured home first sold prior to January 1, 1977, and which were subject to the state vehicl…

Rev. & Tax. Code § 60001 Section 60001

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This part is known and may be cited as the “Diesel Fuel Tax Law.” (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 § 60003 Section 60003

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“Terminal” means a diesel fuel storage and distribution facility that is supplied by pipeline or vessel, and from which diesel fuel may be removed at a rack. “Terminal” includes a fuel production facility where diesel fuel is produced and stored and from which diesel fuel may be …