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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 § 12001 Section 12001
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Unless the context otherwise requires, the definitions set forth in this article govern the construction of this part. (Added by Stats. 1941, Ch. 113.)
Rev. & Tax. Code § 12002 Section 12002
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“Ocean marine insurance” means insurance written within this state upon hulls, freights, or disbursements, or upon goods, wares, merchandise, and all other personal property and interests therein, in course of exportation from, importation into any country, or transportation coas…
Rev. & Tax. Code § 12003 Section 12003
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“Insurer” as used in this part includes each of the following: (a) Insurance companies or associations. (b) Reciprocal or interinsurance exchanges, together with their corporate or other attorneys in fact considered as a single unit. (c) The State Compensation Insurance Fund. As …
Rev. & Tax. Code § 12004 Section 12004
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“Marine insurer” means an insurer transacting ocean marine insurance. (Added by Stats. 1941, Ch. 113.)

Showing 1–50 of 7,339

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Rev. & Tax. Code § 12005 Section 12005

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“Taxes” means the taxes assessed and levied, or which may be assessed and levied, under the provisions of Section 28 of Article XIII of the State Constitution and of this part. (Amended by Stats. 1974, Ch. 311.)

Rev. & Tax. Code § 12006 Section 12006

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“Board” means the State Board of Equalization. (Added by Stats. 1961, Ch. 740.)

Rev. & Tax. Code § 12007 Section 12007

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“Commissioner” means the State Insurance Commissioner. (Added by Stats. 1961, Ch. 740.)

Rev. & Tax. Code § 12008 Section 12008

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“Controller” means the State Controller. (Added by Stats. 1961, Ch. 740.)

Rev. & Tax. Code § 12009 Section 12009

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(a) “Medi-Cal managed care plan” or “plan” means any individual, organization, or entity, other than an insurer as described in Section 12003 or a dental managed care plan as described in Section 14087.46 of the Welfare and Institutions Code, that enters into a contract with the …

Rev. & Tax. Code § 1601 Section 1601

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(a) For purposes of this article, “county board” shall mean a county board of supervisors meeting as a county board of equalization or an assessment appeals board. (b) In counties of the first class, the clerk shall give notice of the time the county board will meet to equalize a…

Rev. & Tax. Code § 1602 Section 1602

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The roll or a copy thereof shall be made available for inspection by all interested parties during regular office hours of the officer having custody thereof. (Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.)

Rev. & Tax. Code § 1603 Section 1603

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(a) A reduction in an assessment on the local roll shall not be made unless the party affected or his or her agent makes and files with the county board a verified, written application showing the facts claimed to require the reduction and the applicant’s opinion of the full valu…

Rev. & Tax. Code § 1603.5 Section 1603.5

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(a) In the event a duplicate application for reduction in assessment is filed with the county board, the clerk may accept only the first application for reduction filed by or on behalf of the taxpayer, and may reject any duplicate application for reduction. (b) For purposes of th…

Rev. & Tax. Code § 1604 Section 1604

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(a) (1) In counties of the first class, annually, on the fourth Monday in September, the county board shall meet to equalize the assessment of property on the local roll. It shall continue to meet for that purpose, from time to time, until the business of equalization is disposed…

Rev. & Tax. Code § 1605 Section 1605

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(a) An assessment made outside of the regular assessment period is not effective for any purpose, including its review, equalization and adjustment by the county board, until the assessee has been notified thereof personally or by United States mail at the assessee’s address as c…

Rev. & Tax. Code § 1605.4 Section 1605.4

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Equalization hearings shall be open and public except that, upon conclusion of the taking of evidence, the county board may deliberate in private in reaching a decision. An applicant may request the board to close to the public a portion of the hearing by filing a declaration und…

Rev. & Tax. Code § 1605.5 Section 1605.5

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(a) (1) The county board shall hear applications for a reduction in an assessment in cases in which the issue is whether or not property has been subject to a change in ownership, as defined in Chapter 2 (commencing with Section 60) of Part 0.5, or has been newly constructed, as …

Rev. & Tax. Code § 1605.6 Section 1605.6

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After the filing of an application for reduction of an assessment, the clerk of the county board of equalization shall set the matter for hearing and notify the applicant, or his or her designated representative, of the time and date of the hearing. Notice of the time, date, and …

Rev. & Tax. Code § 1606 Section 1606

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(a) (1) Any applicant for a change of an assessment on the local roll or the assessor, in those cases where the assessed value of the property involved, as shown on the current assessment roll, exceeds one hundred thousand dollars ($100,000) without regard to any exemptions, may …

Rev. & Tax. Code § 1607 Section 1607

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Before the county board makes any reduction, it shall examine, on oath, the person affected or the agent making the application touching the value of the property. A reduction shall not be made unless the person or agent attends and answers all questions pertinent to the inquiry;…

Rev. & Tax. Code § 1608 Section 1608

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Notwithstanding the provisions of Section 1607, the county board may, in its discretion, waive the examination of the person or agent making the application, if the board and the assessor are satisfied that the issues raised by the application have been considered by the board in…

Rev. & Tax. Code § 1609 Section 1609

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The hearing need not be conducted according to technical rules relating to evidence and witnesses. Any relevant evidence may be admitted if it is the sort of evidence on which responsible persons are accustomed to rely in the conduct of serious affairs, regardless of the existenc…

Rev. & Tax. Code § 1609.4 Section 1609.4

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On the hearing of the application, the county board may subpoena witnesses and books, records, maps, and documents and take evidence in relation to the inquiry. The assessor may introduce new evidence of full cash value of a parcel of property at the hearing and may also introduc…

Rev. & Tax. Code § 1609.5 Section 1609.5

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(a) Whenever an employee of the board is desired as a witness before a county board in a hearing on an application for reduction, a subpoena requiring his or her attendance may be served by delivering a copy either to the employee personally or to the executive director of the bo…

Rev. & Tax. Code § 1609.6 Section 1609.6

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Nothing in Section 1610.8 shall be construed as permitting any violation of Section 408 or 451. (Added by renumbering Section 1605.1 by Stats. 1974, Ch. 180.)

Rev. & Tax. Code § 1609.8 Section 1609.8

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When valuing property, a county board shall follow the provisions set forth in Section 402.5. (Added by renumbering Section 1613 by Stats. 1974, Ch. 180.)

Rev. & Tax. Code § 1610.2 Section 1610.2

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The assessor in person or through a deputy shall attend all hearings of the county board and may make any statement or produce evidence on matters before the county board. (Added by renumbering Section 1610 by Stats. 1974, Ch. 180.)

Rev. & Tax. Code § 1610.4 Section 1610.4

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Every person who wilfully states anything which he knows to be false in any oral or written statement, not under oath, required or authorized to be made as the basis of an application to reduce any tax or assessment, is guilty of a misdemeanor. (Added by renumbering Section 1615 …

Rev. & Tax. Code § 1610.6 Section 1610.6

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The county board shall neither raise nor lower the entire local roll. (Added by renumbering Section 1606 by Stats. 1974, Ch. 180.)

Rev. & Tax. Code § 1610.8 Section 1610.8

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After giving notice as prescribed by its rules, the county board shall equalize the assessment of property on the local roll by determining the full value of an individual property, by assessing any taxable property that has escaped assessment, correcting the amount, number, quan…

Rev. & Tax. Code § 1611 Section 1611

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The county board shall make a record of the hearing and, upon request, shall furnish the party with an audio recording or a transcript thereof at his or her expense. Request for an audio recording or a transcript may be made at any time, but not later than 60 days following the f…

Rev. & Tax. Code § 1611.5 Section 1611.5

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Written findings of fact of the county board shall be made if requested in writing by a party up to or at the commencement of the hearing, and if payment of any fee or deposit which may be required to cover the expense of preparing the findings is made by the party prior to the c…

Rev. & Tax. Code § 1611.6 Section 1611.6

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If the county board fails to make findings upon request, or if findings made are found by a reviewing court to be so deficient that a remand to the county board is ordered to secure reasonable compliance with the elements of findings required by Section 1611.5, the action of the …

Rev. & Tax. Code § 1612.5 Section 1612.5

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The following persons may not represent an applicant for compensation on any application for equalization filed pursuant to Section 1603: (a) A current member of an assessment appeals board, or any alternate member, in the county in which the board member or alternate member serv…

Rev. & Tax. Code § 1612.7 Section 1612.7

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(a) The following persons shall notify the clerk of the board immediately upon filing an application for equalization pursuant to Section 1603 on his or her own behalf, or upon his or her decision to represent his or her spouse, parent, or child in an assessment appeal: (1) A cur…

Rev. & Tax. Code § 1614 Section 1614

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(a) The clerk of the county board shall keep an accurate record of all changes to the roll and all orders made by the county board. No later than the second Monday of each month the clerk shall deliver the statement of all changes to the roll made by the county board during the p…

Rev. & Tax. Code § 1615 Section 1615

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No action or proceeding shall be brought in any court on behalf of any governmental officer, agency or entity to review a decision of the county board of equalization or an assessment appeals board unless such action or proceeding is commenced within six months from the date the …

Rev. & Tax. Code § 1616 Section 1616

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(a) Nothing in this chapter or in any other law shall be construed to prohibit a county board from conducting hearings remotely. Remotely conducted hearings include, but are not limited to, the use of video, audio, and telephonic means for remote appearances; the electronic excha…

Rev. & Tax. Code § 18401 Section 18401

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Each provision of this part shall apply to Part 10 (commencing with Section 17001) and Part 11 (commencing with Section 23001), unless otherwise provided. (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 § 18402 Section 18402

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(a) Except where the context otherwise requires, the general provisions and definitions provided in Chapter 1 (commencing with Section 17001) of Part 10 and in Chapter 1 (commencing with Section 23001) of Part 11 shall apply to this part. (b) For purposes of this part, “person” i…

Rev. & Tax. Code § 18403 Section 18403

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For purposes of this part, any return, declaration, report, statement, or other document required to be made or filed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) shall be deemed to have been required to be made or filed under this part…

Rev. & Tax. Code § 18405 Section 18405

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(a) In the case of a new statutory provision in Part 7.5 (commencing with Section 13201), Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), or Part 11 (commencing with Section 23001), or the addition of a new part, the Franchise Tax Board itself …

Rev. & Tax. Code § 18405.1 Section 18405.1

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(a) Notwithstanding Section 18405, the Franchise Tax Board may, in its discretion, permit elections made under Section 25111 to be perfected during the period of limitations prescribed under Sections 19057 and 19306 for the applicable taxable year. The statute of limitations of a…

Rev. & Tax. Code § 18406 Section 18406

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For the purposes of this part, except as otherwise provided, the determination of whether an individual is an employee shall be governed by Article 1.5 (commencing with Section 2775) of Chapter 2 of Division 3 of the Labor Code. (Added by Stats. 2020, Ch. 38, Sec. 4. (AB 2257) Ef…

Rev. & Tax. Code § 18407 Section 18407

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Section 6011 of the Internal Revenue Code, relating to general requirement of return, statement, or list, shall apply, except as otherwise provided. (a) Section 6011(a) of the Internal Revenue Code, relating to general rule, is modified as follows: (1) The phrase “any person liab…

Rev. & Tax. Code § 18408 Section 18408

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The Franchise Tax Board is authorized to require that information with respect to persons subject to the taxes imposed by Article 5 (commencing with Section 18661) of Chapter 2 (relating to tax withheld at source) as is necessary or helpful in securing proper identification of th…

Rev. & Tax. Code § 18409 Section 18409

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(a) The Franchise Tax Board shall prescribe regulations providing standards for determining which returns shall be filed on magnetic media or in other machine-readable form. The Franchise Tax Board may not require returns of any tax imposed by Part 10 (commencing with Section 170…

Rev. & Tax. Code § 18410 Section 18410

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For purposes of Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), and this part, a legal holiday includes a federal legal holiday recognized by the Internal Revenue Service under Section 7503 of the Internal Revenue Code. (Added by Stats. 2012, Ch.…

Rev. & Tax. Code § 18410.2 Section 18410.2

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(a) The California Competes Tax Credit Committee is hereby established. The committee shall consist of the Treasurer, the Director of Finance, and the Director of the Governor’s Office of Business and Economic Development, who shall serve as chair of the committee, or their desig…

Rev. & Tax. Code § 201 Section 201

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All property in this State, not exempt under the laws of the United States or of this State, is subject to taxation under this code. (Enacted by Stats. 1939, Ch. 154.)