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California
Revenue and Taxation Code
5,000 entries
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This act shall be known as the Revenue and Taxation Code.
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The provisions of this code in so far as they are substantially the same as existing statutory provi…
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All persons who, at the time this code goes into effect, hold office under any of the acts repealed …
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Any action or proceeding commenced before this code takes effect, or any right accrued, is not affec…
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Unless the context otherwise requires, the general provisions hereinafter set forth govern the const…
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Division, part, chapter, article, and section headings do not in any manner affect the scope, meanin…
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Whenever a power is granted to, or a duty imposed on, any person or board by any provision of this c…
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Writing includes any form of recorded message capable of comprehension by ordinary visual means. Whe…
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Whenever any reference is made to any portion of this code or of any other law, the reference applie…
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“Section” means a section of this code unless some other statute is specifically mentioned and “subd…
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The present tense includes the past and future tenses; and the future, the present.
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The masculine gender includes the feminine and neuter.
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“Spouse” includes “registered domestic partner,” as required by Section 297.5 of the Family Code.
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The singular number includes the plural, and the plural the singular.
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“City” includes incorporated city, city and county, municipal corporation, municipality, town, and i…
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“County” includes city and county.
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“Shall” is mandatory and “may” is permissive.
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“Oath” includes affirmation and written declarations signed under the penalties of perjury.
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“Signature” or “subscription” includes mark. Such mark shall be made as required in the Civil Code.
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“Person” includes any person, firm, partnership, general partner of a partnership, limited liability…
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(a) Except as otherwise provided in subdivisions (b) and (c), and notwithstanding any other law, “bo…
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(a) Unless the context requires otherwise, as used in this code or any other code, “board, itself” o…
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“Controller” means the State Controller.
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“Auditor” of a city or county means the chief accounting officer, by whatever title he may be known.
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“Assessee” means the person to whom property or a tax is assessed.
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No act in all the proceedings for raising revenue by taxation is illegal on account of informality o…
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Unless expressly otherwise provided, any notice required to be given to any person by any provision …
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If any provision of this code, or its application to any person or circumstance, is held invalid, th…
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This code, and any amendment hereto made by any statute enacted at the fifty-third session of the Le…
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As used in Division 1 of this code, “partnership” shall include limited liability company, registere…
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Whenever any official is authorized to commence an action for the violation of any law relating to r…
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The courts of this State shall recognize and enforce liabilities for taxes lawfully imposed by any o…
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The Attorney General or an appropriate official of any political subdivision of this State may bring…
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Human whole blood, plasma, blood products, and blood derivatives, or any human body parts held in a …
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Whenever an amount of money paid by a person to the state or any of its agencies includes a sum whic…
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Commencing with its January 1, 1985, population base and continuing until the date of certification …
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Whenever any notice or other communication is required by this code to be mailed by registered mail,…
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(a) Whenever this code requires the tax collector to publish a notice in a newspaper, the tax collec…
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Notwithstanding any other provision of law, all interest and penalties owing due to late payment of …
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(a) The Legislative Analyst shall submit a report to the Legislature regarding the possible consolid…
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(a) On or before January 1, 2016, the Legislative Analyst’s Office shall provide to the Assembly Com…
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(a) On or before January 1, 2016, the Legislative Analyst’s Office shall provide to the Assembly Com…
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(a) On or before May 1, 2023, the Legislative Analyst’s Office shall provide to the Assembly Committ…
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(a) The Legislative Analyst shall, on an annual basis beginning January 1, 2021, collaborate with th…
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(a) (1) The board shall publish on its Internet Web site a written formal opinion, a written memoran…
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(a) (1) Notwithstanding any other law, and except as provided in paragraph (2), any bill, introduced…
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For purposes of base year values as determined by Section 110.1, values determined for property whic…
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(a) For purposes of subdivision (b) of Section 2 of Article XIII A of the California Constitution, f…
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(a) Notwithstanding any other provision of the law, any error or omission in the determination of a …
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(a) Notwithstanding any other provision of this division, property which is enforceably restricted p…
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(a) Except as provided in subdivision (b), the initial base year value for fruit and nut trees and g…
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A “change in ownership” means a transfer of a present interest in real property, including the benef…
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Except as otherwise provided in Section 62, change in ownership, as defined in Section 60, includes,…
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Change in ownership shall not include: (a) (1) Any transfer between coowners that results in a chang…
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(a) Change in ownership shall not include the following: (1) Any transfer, on or after January 1, 19…
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(a) (1) Subject to paragraph (2), change in ownership shall not include any transfer on or after Jan…
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(a) Notwithstanding any other provision in this chapter, a change in ownership shall not include a t…
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(a) Notwithstanding any provision of this chapter, a change in ownership shall not include a transfe…
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Change in ownership does not include the recordation of a certificate of sale pursuant to subdivisio…
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Notwithstanding any other provision in this chapter, a change of ownership shall not include any int…
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(a) Notwithstanding any other provision of this chapter, a change in ownership shall not include the…
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(a) Notwithstanding any provision of this chapter, beginning on and after February 16, 2021, a chang…
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(a) Except as provided in subdivision (i) of Section 61 and subdivisions (c) and (d) of this section…
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(a) (1) Notwithstanding paragraph (1) of subdivision (c) of Section 64, in the case of a legal entit…
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(a) The creation, transfer, or termination of any joint tenancy is a change in ownership except as p…
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(a) Except for a joint tenancy interest described in subdivision (f) of Section 62, when an interest…
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Change in ownership does not include any of the following: (a) The creation, vesting, transfer, dist…
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“Purchased” or “purchase” means a change in ownership for consideration.
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(a) For purposes of Section 2 of Article XIII A of the Constitution, the term “change in ownership” …
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(a) Notwithstanding any other law, pursuant to Section 2 of Article XIII A of the Constitution, the …
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(a) (1) Notwithstanding any other law, pursuant to the authority of paragraph (3) of subdivision (e)…
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(a) (1) Notwithstanding any other provision of law, pursuant to the authority of subdivision (i) of …
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(a) (1) Notwithstanding any other provision of law, pursuant to subdivision (a) of Section 2 of Arti…
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Notwithstanding any other law, on and after April 1, 2021, the following shall apply: (a) Pursuant t…
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(a) “Newly constructed” and “new construction” means: (1) Any addition to real property, whether lan…
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(a) Notwithstanding Section 70, and pursuant to Section 2 of Article XIII A of the California Consti…
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The assessor shall determine the new base year value for the portion of any taxable real property wh…
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(a) A copy of any building permit issued by any city, county, city and county, or any entity authori…
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(a) Pursuant to the authority granted to the Legislature pursuant to paragraph (1) of subdivision (c…
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(a) For purposes of subdivision (a) of Section 2 of Article XIII A of the Constitution, “newly const…
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(a) For purposes of subdivision (a) of Section 2 of Article XIII A of the California Constitution, “…
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(a) For purposes of subdivision (a) of Section 2 of Article XIII A of the California Constitution, “…
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(a) For purposes of paragraph (4) of subdivision (c) of Section 2 of Article XIII A of the Californi…
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(a) For purposes of subparagraph (B) of paragraph (1) of subdivision (i) of Section 2 of Article XII…
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(a) “Newly constructed” and “new construction” do not include the construction or addition of a rain…
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It is the intent of the Legislature in enacting this chapter to fully implement Article XIII A of th…
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Except where the context or the specific provisions of this chapter otherwise require, all of the fo…
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“Current roll” means the roll for the fiscal year during which the change in ownership occurs or the…
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“The roll being prepared” means the roll for the fiscal year following the fiscal year in which the …
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“Current tax rate” means the tax rate applicable to the current roll, including any rate in excess o…
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“Property” means and includes manufactured homes subject to taxation under Part 13 (commencing with …
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“Fiscal year” means a fiscal year beginning July 1 and ending June 30.
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“Supplemental roll” means the roll prepared or amended in accordance with the provisions of this cha…
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“New base year value” means the full cash value of property on the date it changes ownership or of n…
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“Taxable value” means the base year full value adjusted for any given lien date as required by law o…
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(a) Commencing with the 1983–84 assessment year and each assessment year thereafter, whenever a chan…
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(a) If the change in ownership occurs or the new construction is completed on or after January 1 but…
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(a) For the purposes of this chapter, new construction shall be deemed completed on the earliest of …
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Any supplemental assessment shall not be deemed to be an escaped assessment subject to Section 4837.…
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A supplemental assessment pursuant to this chapter shall not be made for any property not subject to…
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(a) For fixtures, other than fixtures that are included in a change in ownership or that are include…
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On and after July 1, 1997, if the actual date of the most recent change in ownership or completion o…
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A supplemental assessment pursuant to this chapter shall not affect an exemption which had been gran…
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(a) Exemptions shall be applied to the amount of the supplemental assessment, provided that the prop…
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A property shall be eligible for exemption from the supplemental assessment if the person claiming t…
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(a) Notwithstanding Section 75.22, a property shall be eligible for exemption from the supplemental …
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(a) Whenever the assessor has determined a new base year value as provided in Section 75.10, the ass…
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The failure of the assessee to receive a notice required by Section 75. 31 shall not affect the vali…
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When the period for claiming exemption has expired, and any exemptions have been processed, the asse…
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(a) The auditor shall apply the current year’s tax rate, as defined in Section 75.4, to the suppleme…
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The information transmitted to the auditor by the assessor, together with the extended taxes due, or…
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(a) If a refund is due the assessee, the auditor shall make the refund within 90 days of the date of…
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The auditor shall transmit supplemental assessments entered on the supplemental roll to the tax coll…
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The tax collector shall mail or electronically transmit a supplemental tax bill to the assessee, inc…
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(a) Taxes on the supplemental bill are due on the date mailed and shall become delinquent as follows…
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If all delinquent amounts which are a lien on real property are not paid in full by the time fixed i…
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(a) Taxes on the supplemental roll become a lien against the real property on the date of the change…
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(a) A county board of supervisors may, by ordinance, provide for the cancellation of any supplementa…
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(a) Notwithstanding any other provision of law, the board of supervisors of an eligible county or ci…
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(a) There is hereby appropriated from the General Fund to the Supplemental Roll Administrative Cost …
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It is the intent of the Legislature that no further appropriation shall be made, other than that pro…
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(a) Notwithstanding any other law, for the 1983–84 fiscal year, each county auditor shall allocate t…
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Notwithstanding any other provision of law, the amounts allocated pursuant to this chapter to a spec…
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Any penalties, costs, or other charges resulting from delinquency of supplemental taxes shall be dis…
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This chapter shall apply to changes in ownership occurring, and new construction completed, on or af…
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(a) An application for reduction in the base-year value of an assessment on the current local roll m…
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Where real property has been assessed using a base value other than the 1975 base value, the applica…
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An application for reduction in the value of new construction that is in progress on the lien date o…
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Assessees shall report change in ownership information to the assessor as provided in Article 2.5 (c…
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(a) Notwithstanding any other provision of law, except as provided in subdivisions (b) and (c), no l…
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For purposes of this chapter: (a) “Local agency” means a city, county, and special district. (b) (1)…
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(a) (1) Notwithstanding any other provision of law, for the 1990–91 fiscal year, for the purposes of…
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(a) Notwithstanding any other provision of law, for the 1990–91 fiscal year and each fiscal year the…
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Amounts invoiced pursuant to subdivision (b) of Section 95.2 or its predecessor shall not include th…
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(a) The Legislature finds and declares all of the following: (1) In recognition of the fact that ove…
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(a) (1) Notwithstanding any other provision of law, any eligible county may, upon the recommendation…
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(a) The Legislature finds and declares that there is a significant and compelling state financial in…
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(a) The Legislature finds and declares that the state and local governments benefit when county asse…
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(a) It is the intent of the Legislature in enacting this section to assist county assessors in perfo…
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For the 1979–80 fiscal year only, property tax revenues shall be apportioned to each jurisdiction pu…
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(a) Except as otherwise provided in Article 3 (commencing with Section 97), and in Article 4 (commen…
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Except as otherwise provided in Section 96.21 or 96.22, for the purpose of apportioning property tax…
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(a) For the 1983–84 and 1984–85 fiscal years, no local agency shall impose a property tax rate pursu…
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(a) Notwithstanding any other provision of this part or Part 8 (commencing with Section 4651) of Div…
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The difference between the total amount of property tax revenue computed each year using the equaliz…
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(a) Notwithstanding any other provision of law, for the purposes of this chapter, the apportionment …
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In the case of any county taking over the responsibilities of an independent local health special di…
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(a) On or before August 1, 1982, and on or before August 1 of each year thereafter, any jurisdiction…
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Notwithstanding any other provision of this article, for purposes of property tax revenue allocation…
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(a) Notwithstanding any other provision of this chapter, in the event a qualifying city as defined i…
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(a) Notwithstanding any other provisions of this chapter, in the County of Orange, for the 1996–97 f…
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(a) (1) Notwithstanding any other provision of this chapter, the Auditor for the County of San Diego…
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Notwithstanding any other provision of law, the property tax apportionment factors applied in alloca…
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(a) Notwithstanding any other provision of this chapter, in the County of Solano, the apportionment …
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(a) Notwithstanding any other provision of this chapter, in any county with an eligible city, the ap…
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(a) Notwithstanding any other provision of this chapter, in the County of Nevada, the apportionment …
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Notwithstanding any other law, the property tax apportionment factors applied in allocating property…
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Notwithstanding any other provision of law, the property tax apportionment factors applied in alloca…
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Notwithstanding any other provision of law, the property tax apportionment factors applied in alloca…
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(a) For the 1985–86 fiscal year and each fiscal year thereafter, a jurisdiction shall not impose a p…
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Notwithstanding any other provision of law, the property tax apportionment factors applied in alloca…
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Notwithstanding any other provision of law, the property tax apportionment factors applied in alloca…
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(a) Notwithstanding any other provision of this chapter, for each fiscal year for which this section…
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(a) Notwithstanding any other provision of this chapter, the computations and allocations made by ea…
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(a) Notwithstanding any other provision of this chapter, the computations and allocations made by ea…
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Notwithstanding any other provision of this chapter, the computations and allocations made by each c…
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Notwithstanding any other provision of this chapter, the computations and allocations made by each c…
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(a) Notwithstanding Section 97.2 or 97.3 or any other provision of this chapter, in implementing the…
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For the purpose of determining under Section 97.2 the total annual revenues of a special district th…
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For the purposes of paragraph (1) of subdivision (c) of Section 97.2, “multicounty district” include…
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(a) Notwithstanding Section 97.2 or any successor to that section, the Chino Basin Municipal Water D…
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(a) (1) The Director of Finance shall direct the county auditor to reduce, in the 1993–94 fiscal yea…
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Notwithstanding Section 97.3, a special district does not include, for purposes of the reductions re…
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(a) Notwithstanding any other provision of this chapter, for the 1993–94 fiscal year, the amounts of…
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(a) Notwithstanding any other provision of this chapter, the amount of the revenue reduction resulti…
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Notwithstanding Section 97.3, the amount of property tax revenues of a community service district th…
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(a) Notwithstanding any other provision of this chapter, for the designated fiscal year, the amount …
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(a) Notwithstanding any other provision of this chapter, for the 1994–95 fiscal year and each fiscal…
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Notwithstanding any contrary provision in paragraph (4) of subdivision (d) of Section 97.3 , for the…
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(a) Notwithstanding any other provision of law, the amount of each allocation that was made to the E…
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(a) (1) Notwithstanding any other provision of this article, commencing with the 1995–96 fiscal year…
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(a) Notwithstanding any other provision of this article, in the County of San Luis Obispo, commencin…
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Notwithstanding subdivision (d) of Section 97.2 and subdivision (d) of Section 97.3, the amount depo…
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Notwithstanding subdivision (d) of Section 97.2 and subdivision (d) of Section 97.3, the revenue dep…
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Notwithstanding any other provision of law, in allocating ad valorem property tax revenue allocation…
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(a) Notwithstanding any other law, in allocating ad valorem property tax revenues to a Sales and Use…
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Notwithstanding any other law, for the 2004–05 fiscal year and for each fiscal year thereafter, all …
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Notwithstanding any other provision of law, for each of the 2004–05 and 2005–06 fiscal years, all of…
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Notwithstanding any other provision of law, for each of the 2004–05 and 2005–06 fiscal years, all of…
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Notwithstanding any other provision of law, for each of the 2004-05 and 2005-06 fiscal years, all of…
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Notwithstanding any other provision of law, for the 2004–05 and 2005–06 fiscal years, a county shall…
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(a) On or before September 1, 2004, the Controller shall determine the countywide vehicle license fe…
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An enterprise special district and a nonenterprise special district shall not pledge, on or after Ju…
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(a) (1) Notwithstanding any other law, for the 2007–08 fiscal year, the total amount of ad valorem p…
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(a) Notwithstanding any other provision of law, for the 2011–12 fiscal year and for each fiscal year…
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(a) Notwithstanding any other provision of this chapter, for the 1995–96 fiscal year only, the audit…
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Any reduction amount determined for a county pursuant to subdivision (a) of Section 97.36 that is no…
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Commencing February 1, 2012, the county auditor shall make the calculations required by Section 97.4…
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(a) In each county, other than the County of Ventura, having within its boundaries a qualifying city…
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(a) An independent qualifying city shall receive a distribution of the following percentages of the …
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(a) In the County of Orange, the computations made pursuant to Section 96.1 or its predecessor secti…
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For the 2011–12 fiscal year, and each fiscal year thereafter, the computations provided for in Secti…
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(a) In the County of Ventura, the computations made pursuant to Section 96.1 or its predecessor sect…
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For purposes of Section 98, the definition of qualifying city contained in subdivision (d) of that s…
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(a) For the purposes of the computations required by this chapter: (1) In the case of a jurisdiction…
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(a) For the purposes of the computations required by this chapter for the 1986–87 fiscal year and fi…
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(a) For the purposes of Section 99, in the case of a jurisdictional change that will result in a spe…
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(a) For the purposes of the computations required by this chapter for the 1985–86 fiscal year and fi…
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No amendment made by any chapter of the Statutes of 1980, or any year thereafter, to Section 99 of t…
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(a) For the purposes of Section 99, in the case of a jurisdictional change that results in a qualify…
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(a) The plan for financing services that is included with a resolution of application for change of …
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Notwithstanding any other provision of law, commencing with the 1988–89 fiscal year, property tax as…
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Commencing with the 1995–96 fiscal year, the aggregate assessed value of all county-assessed propert…
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Supplemental property tax revenues for 1985–86 and each year thereafter, generated by Sections 75 to…
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Notwithstanding any other provision of this chapter, in the County of Santa Cruz, the auditor shall,…
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Notwithstanding any other provision of this chapter, in the County of Santa Cruz, the auditor shall,…
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Notwithstanding any other provision of law, the allocations and apportionments made in a County of t…
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Subparagraph (A) of paragraph (1) of subdivision (a) of Section 25.5 of Article XIII of the Californ…
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(a) In accordance with the suspension under Section 100.05 of the Revenue and Taxation Code of subpa…
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(a) For the 1989–90 and 1990–91 fiscal years, property tax revenue shall be allocated by the Sacrame…
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Notwithstanding any other law, commencing with the 1999–2000 fiscal year, the apportionment of prope…
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(a) Notwithstanding any other provision of law and except as provided in subdivision (b), for the 20…
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(a) Notwithstanding any other law, for the 2007–08 fiscal year and for each fiscal year thereafter, …
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(a) Notwithstanding any other law, for the 2007–08 fiscal year and each fiscal year thereafter, all …
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(a) Notwithstanding any other law, for the 2011–12 fiscal year and each fiscal year thereafter, all …
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Unless the context otherwise requires, the general provisions hereinafter set forth govern the const…
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Nothing in this division shall be construed to permit double taxation.
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“Property” includes all matters and things, real, personal, and mixed, capable of private ownership.
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“Real estate” or “real property” includes: (a) The possession of, claim to, ownership of, or right t…
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(a) Except as provided in Section 83.5, “improvements” includes both of the following: (1) All build…
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(a) Except as provided in Section 83.5, “improvements” includes both of the following: (1) All build…
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(a) Except as provided in Section 83.5, “personal property” includes all property except real estate…
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(a) Except as provided in Section 83.5, “personal property” includes all property except real estate…
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“Possessory interests” means the following: (a) Possession of, claim to, or right to the possession …
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The full cash value of a possessory interest, when arising out of a lease of exempt property, is the…
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The full cash value of leasehold estates in exempt property for the production of gas, petroleum and…
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The full cash value of leasehold estates in exempt property for the production of gas, petroleum and…
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(a) For purposes of paragraph (1) of subdivision (a) of Section 107, there is no independent possess…
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(a) The state or any local public entity of government, when entering into a written contract with a…
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(a) When valuing possessory interests in real property created by the right to place wires, conduits…
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(a) For purposes of applying subdivision (a) of Section 107 to a lease-leaseback of publicly owned r…
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(a) In addition to any taxable real property interests that an operator of certificated aircraft has…
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For purposes of paragraph (1) of subdivision (a) of Section 107, there is no independent possession …
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“State-assessed property” means all property required to be assessed by the board under Section 19 o…
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“Roll” means the entire assessment roll. The “secured roll” is that part of the roll containing Stat…
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“Machine-prepared roll” means an assessment roll prepared by electronic data-processing equipment, b…
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With the consent of the auditor and tax collector and approval of the board of supervisors, data nor…
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(a) Except as is otherwise provided in Section 110.1, “full cash value” or “fair market value” means…
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(a) For purposes of subdivision (a) of Section 2 of Article XIII A of the California Constitution, “…
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“Full value” means fair market value, full cash value, or such other value standard as is prescribed…
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“Interest” in any property includes any legal or equitable interest.
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“Map” includes plat.
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“Lien date” is the time when taxes for any fiscal year become a lien on property.
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“Assessment year” means the period beginning with a lien date and ending immediately prior to the su…
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“County board” means the county board of supervisors when sitting as the county board of equalizatio…
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“Taxing agency” includes the State, county, and city. “Taxing agency” also includes every district t…
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“Revenue district” includes every city and district for which the county officers assess property an…
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“Amount of defaulted taxes” on property means the sum of the following amounts: (a) The amount of ta…
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“Current taxes” means taxes which are a lien on property, but which are not included in “amount of d…
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“Current roll” means the roll containing the property on which current taxes are a lien.
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“Tax-defaulted property” is real property which is subject to a lien for taxes which, by operation o…
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“Assessor” means the assessing officer of a county, by whatever title he may be known.
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“Business inventories” shall include goods intended for sale or lease in the ordinary course of busi…
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(a) “Vessel” includes every description of watercraft used or capable of being used as a means of tr…
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“Unsecured property” is property: (a) The taxes on which are not a lien on real property sufficient,…
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(a) “Assessed value” shall mean 25 percent of full value to and including the 1980–81 fiscal year, a…
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Whenever any taxes or assessments are entered on the roll under any provision of law, such taxes or …
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The time fixed in this division for the performance of any act by the assessor or county board may b…
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The time fixed for the performance of any act by the auditor or tax collector may be extended by the…
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(a) Subject to the limitations listed in subdivisions (b), (c), (d), and (e), a county board of supe…
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In the assessment, advertisement, and sale of real property for taxes, initial letters, abbreviation…
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The Controller has general supervision over the general procedure for tax sales, tax deeds, and rede…
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In any action against the county to quiet title allowed under this division, service of process shal…
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The assessor, tax collector, and auditor shall, except where specifically prohibited by law, charge …
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(a) The assessor, tax collector, or auditor shall charge and collect a fee to cover the actual and r…
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Any taxing agency, including a taxing agency having its own system for the levying and collection of…
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Any entity that receives revenue that is derived from payments with respect to an assessment lien cr…
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The provisions of this division relating to actions and proceedings for quieting title to property, …
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The chief accounting officer of each taxing agency other than the State, may examine and audit the a…
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(a) Whenever a taxpayer is required to file any statement, affidavit, application, or any other pape…
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(a) Notwithstanding any other provision of law to the contrary, and except as provided in subdivisio…
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Any document required in this division to be executed by the tax collector may be executed with a fa…
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(a) Notwithstanding subdivision (b) of Section 16.5 of the Government Code, if a county assessor aut…
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Any document required in this division to be acknowledged by the county clerk at no charge may be ac…
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The board shall encourage uniform statewide appraisal and assessment practices.
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(a) Notwithstanding any other law, the board of supervisors, by ordinance, may provide that every as…
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(a) Notwithstanding any law, as authorized by subdivision (b) of Section 2 of Article XIII A of the …
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(a) Notwithstanding any other provision of law, no interest or penalties shall be imposed or collect…
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(a) Notwithstanding Section 51, for purposes of determining the full cash value of qualified real pr…
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Whenever a manufactured home is destroyed on or after January 1, 1982, as the result of a disaster d…
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(a) To claim tax relief in accordance with the provisions of this chapter, the owner shall execute a…
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All deeds heretofore and hereafter issued to any taxing agency, including taxing agencies which have…
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(a) A proceeding based on an alleged invalidity or irregularity of any deed heretofore or hereafter …
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As used in this chapter: (a) “Eligible county” means a county which meets both of the following requ…
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On or before May 31, 1986, the tax collector of an eligible county shall certify to the Director of …
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If an eligible county has adopted an ordinance in accordance with Section 191, the tax collector sha…
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If the tax collector of an eligible county has certified to the Director of Finance the information …
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If the tax collector of an eligible county has certified to the Director of Finance the information …
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(a) Any owner of eligible property who files on or before April 10, 1986, a claim for reassessment p…
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On or before December 31, 1986, each eligible county shall compute and remit to the Controller for d…
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On or before December 31, 1986, each eligible county which has adopted an ordinance in accordance wi…
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The allocation of funds to and the repayment of funds by counties made pursuant to this chapter shal…
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The Department of Finance and the Controller shall establish guidelines in carrying out the provisio…
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Each eligible county shall make every reasonable effort to inform eligible property owners of the be…
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It is the intent of this chapter to provide immediate tax relief where property was damaged during t…
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Each eligible county may adopt an ordinance to permit the deferral of unpaid nondelinquent supplemen…
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As used in this chapter: (a) “Eligible county” means a county that meets both of the following requi…
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(a) Any owner of eligible property who files on or before the next property tax installment payment …
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On or before January 15 or May 15, whichever date is sooner, the tax collector of an eligible county…
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If an eligible county has adopted an ordinance in accordance with Section 194.9, the tax collector s…
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After the tax collector of an eligible county has certified an amount to the Director of Finance pur…
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On or before the December 31 or April 30 next following an eligible county’s receipt of an allocatio…
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The allocation of funds to, and the repayment of funds by, counties made pursuant to this chapter sh…
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Each eligible county may adopt an ordinance to permit the deferral of unpaid nondelinquent current f…
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The Department of Finance shall establish guidelines in carrying out this chapter. These guidelines …
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Any eligible county may adopt an ordinance providing for the temporary postponement of the second co…
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In the 1991–92 fiscal year or as soon as possible thereafter during the 1992–93 fiscal year, the cou…
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After the county auditor of an eligible county described in Section 195.2 has made the applicable ce…
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On or before December 31, 1992, each eligible county described in Section 195.2 shall compute and re…
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In the 1991–92 fiscal year or as soon as possible thereafter, the county auditor of an eligible coun…
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After the county auditor of an eligible county described in Section 195.5 has made the applicable ce…
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On or before December 31, 1993, each eligible county described in Section 195.5 shall compute and re…
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In the 1993–94 fiscal year, or as soon as possible thereafter, the county auditor of an eligible cou…
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After the county auditor of an eligible county, as described in Section 195.71, has made the applica…
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On or before December 31, 1995, each eligible county, as described in Section 195.71, shall compute …
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In the 1996–97 fiscal year, or as soon as possible thereafter, the county auditor of an eligible cou…
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After the county auditor of an eligible county, as described in Section 195.77, has made the applica…
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On or before July 1, 1998, each eligible county, as described in Section 195.77, shall compute and r…
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In the 1997–98 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to …
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After the county auditor of an eligible county, as described in Section 195.80, has made the applica…
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On or before June 30, 1999, each eligible county, as described in Section 195.80, shall compute and …
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In the 1998–99 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to …
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After the county auditor of an eligible county, as described in Section 195.83, has made the applica…
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On or before June 30, 2000, each eligible county, as described in Section 195.83, shall compute and …
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By September 30, 2001, the auditor of the County of Napa, which was the subject of the Governor’s Pr…
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After the county auditor of an eligible county, as described in Section 195.86, has made the applica…
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On or before June 30, 2002, each eligible county, as described in Section 195.86, shall compute and …
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By September 30, 2004, the auditors of the Counties of Los Angeles, Riverside, San Bernardino, San D…
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After the county auditor of an eligible county, as described in Section 195.89, has made the applica…
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On or before June 30, 2005, each eligible county, as described in Section 195.89, shall compute and …
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(a) By September 30, 2005, the auditors of the Counties of Kern, Los Angeles, Santa Barbara, and Ven…
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After the county auditor of an eligible county, as described in Section 195.92, has made the applica…
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(a) On or before June 30, 2006, each eligible county, as described in Section 195.92, shall compute …
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(a) By September 30, 2005, the Auditor of Shasta County, which was the subject of the Governor’s Pro…
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After the Auditor of Shasta County has made the applicable certification to the Director of Finance …
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(a) On or before June 30, 2006, Shasta County shall compute and remit to the Controller for deposit …
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(a) By September 30, 2005, the auditors of the Counties of Orange, Riverside, San Bernardino, and Sa…
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After the county auditor of an eligible county, as described in Section 195.98, has made the applica…
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(a) On or before June 30, 2006, each eligible county, as described in Section 195.98, shall compute …
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(a) In fiscal year 2005–06, the auditors of the Counties of Del Norte, Humboldt, Lake, Mendocino, Na…
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After the county auditor of an eligible county, as described in Section 195.101, has made the applic…
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(a) On or before June 30, 2007, each eligible county, as described in Section 195.101, shall compute…
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(a) By September 30, 2006, the auditors of the Counties of Alameda, Alpine, Amador, Butte, Calaveras…
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After the county auditor of an eligible county, as described in Section 195.104, has made the applic…
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(a) On or before June 30, 2007, each eligible county, as described in Section 195.104, shall compute…
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(a) By October 31, 2007, the auditor of the County of Ventura, which was the subject of the Governor…
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After the county auditor of the eligible county, as described in Section 195.107, has made the appli…
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(a) On or before June 30, 2008, the eligible county, as described in Section 195.107, shall compute …
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(a) By October 31, 2007, the auditor of the County of Riverside, which was the subject of the Govern…
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After the county auditor of an eligible county, as described in Section 195.110, has made the applic…
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(a) On or before June 30, 2008, each eligible county, as described in Section 195.110, shall compute…
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(a) By October 31, 2007, the auditors of the Counties of El Dorado, Fresno, Imperial, Kern, Kings, M…
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After the county auditor of an eligible county, as described in Section 195.116, has made the applic…
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(a) On or before June 30, 2008, each eligible county, as described in Section 195.116, shall compute…
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(a) By October 31, 2008, the auditor of the County of El Dorado, which was the subject of the Govern…
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After the county auditor of the eligible county, as described in Section 195.120, has made the appli…
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(a) On or before June 30, 2009, the eligible county, as described in Section 195.120, shall compute …
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(a) By September 30, 2008, the auditors of the Counties of Santa Barbara and Ventura, which were the…
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After the county auditor of the eligible county, as described in Section 195.123, has made the appli…
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(a) On or before June 30, 2009, the eligible county, as described in Section 195.123, shall compute …
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(a) By October 30, 2008, the auditors of the Counties of Los Angeles, Orange, Riverside, San Bernard…
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After the county auditor of the eligible county, as described in Section 195.128, has made the appli…
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(a) On or before June 30, 2009, the eligible county, as described in Section 195.128, shall compute …
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(a) By October 30, 2008, the auditor of the County of Riverside, which was the subject of the Govern…
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After the county auditor of the eligible county, as described in Section 195.131, has made the appli…
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(a) On or before June 30, 2009, the eligible county, as described in Section 195.131, shall compute …
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(a) By September 30, 2009, the auditors of the Counties of Butte, Kern, Mariposa, Mendocino, Montere…
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After the county auditor of the eligible county, as described in Section 195.134, has made the appli…
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(a) On or before June 30, 2010, the eligible county, as described in Section 195.134, shall compute …
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(a) By September 30, 2009, the auditor of the County of Santa Barbara, which was the subject of the …
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After the county auditor of the eligible county, as described in Section 195.137, has made the appli…
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(a) On or before June 30, 2010, an eligible county, as described in Section 195.137, shall compute a…
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(a) By September 30, 2009, the auditor of the County of Inyo, which was the subject of the Governor’…
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After the county auditor of an eligible county, as described in Section 195.140, has made the applic…
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(a) On or before June 30, 2010, each eligible county, as described in Section 195.140, shall compute…
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(a) By September 30, 2009, the auditor of the County of Humboldt, which was the subject of the Gover…
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After the county auditor of the eligible county, as described in Section 195.143, has made the appli…
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(a) On or before June 30, 2010, an eligible county, as described in Section 195.143, shall compute a…
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(a) By October 30, 2010, the auditor of the County of Humboldt, which was the subject of the Governo…
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After the county auditor of the eligible county, as described in Section 195.164, has made the appli…
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(a) On or before June 30, 2011, an eligible county, as described in Section 195.164, shall compute a…
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(a) By October 30, 2010, the auditors of the Counties of Calaveras, Imperial, Los Angeles, Orange, R…
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After the county auditor of the eligible county, as described in Section 195.167, has made the appli…
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(a) On or before June 30, 2011, an eligible county, as described in Section 195.167, shall compute a…
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(a) By October 30, 2010, the auditor of the County of Imperial, which was the subject of the Governo…
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After the county auditor of the eligible county, as described in Section 195.170, has made the appli…
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(a) On or before June 30, 2011, an eligible county, as described in Section 195.170, shall compute a…
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(a) By October 30, 2011, the auditor of the County of San Mateo, which was the subject of the Govern…
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After the county auditor of the County of San Mateo has made the applicable certification to the Dir…
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(a) On or before June 30, 2012, the County of San Mateo shall compute and remit to the Controller fo…
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In the 1991–92 fiscal year or as soon as possible thereafter, the county auditor of an eligible coun…
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After the county auditor of an eligible county described in Section 196.1 has made the applicable ce…
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On or before December 31, 1993, each eligible county described in Section 196.1 shall compute and re…
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(a) In the 1991–92 fiscal year, the county auditor of an eligible county, proclaimed by the Governor…
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After the county auditor of an eligible county, as described in Section 196.4, has made the applicab…
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(a) On or before December 31, 1992, each eligible county, as described in subdivision (a) of Section…
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In the 1992–93 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to …
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After the county auditor of an eligible county, as described in Section 196.7, has made the applicab…
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On or before December 31, 1993, each eligible county, as described in Section 196.7, shall compute a…
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In the 1992–93 fiscal year, or as soon as possible thereafter, the county auditor of an eligible cou…
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After the county auditor of an eligible county, as described in Section 196.61, has made the applica…
§
On or before December 31, 1993, each eligible county, as described in Section 196.61, shall compute …
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In the 1992–93 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to …
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After the county auditor of an eligible county, as described in Section 196.65, has made the applica…
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On or before December 31, 1993, each eligible county, as described in Section 196.65, shall compute …
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In the 1994–95 fiscal year, or as soon as possible thereafter, the county auditor of an eligible cou…
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After the county auditor of an eligible county, as described in Section 196.91, has made the applica…
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On or before June 30, 1996, each eligible county, as described in Section 196.91, shall compute and …
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On or before June 30, 1996, each eligible county, as described in Section 196.91, shall compute and …
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On or before June 30, 1996, each eligible county, as described in Section 196.91, shall compute and …
§
In the 1993–94 fiscal year, or as soon as possible thereafter, the county auditor of an eligible cou…
§
After the county auditor of an eligible county, as described in Section 196.94, has made the applica…
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On or before December 31, 1995, each eligible county, as described in Section 196.94, shall compute …
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In the 1994–95 fiscal year, or as soon as possible thereafter, the county auditor of an eligible cou…
§
After the county auditor of an eligible county, as described in Section 196.97, has made the applica…
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On or before December 31, 1995, each eligible county, as described in Section 196.97, shall compute …
§
As used in this chapter: (a) “Eligible county” means a county which meets both of the following requ…
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(a) Any owner of eligible property who files on or before December 10, 1989, a claim for reassessmen…
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On or before January 15, 1990, the tax collector of an eligible county shall certify to the Director…
§
If an eligible county has adopted an ordinance in accordance with Section 197.9, the tax collector s…
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After the tax collector of an eligible county has made the applicable certification to the Director …
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On or before December 31, 1990, each eligible county shall compute and remit to the Controller for d…
§
On or before December 31, 1990, each eligible county which has adopted an ordinance in accordance wi…
§
The allocation of funds to, and the repayment of funds by, counties made pursuant to this chapter sh…
§
Each eligible county may adopt an ordinance to permit the deferral of unpaid nondelinquent 1989–90 f…
§
The Department of Finance shall establish guidelines in carrying out this chapter. These guidelines …
§
Any eligible county may adopt an ordinance providing for the temporary postponement of the April 10,…
§
All property in this State, not exempt under the laws of the United States or of this State, is subj…
§
Property owned by a nonprofit entity, in which a transit development board has the sole ownership in…
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(a) A nonprofit corporation which has contracted with the board of supervisors pursuant to Section 2…
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Property which is exclusively devoted to public purposes and is owned by a nonprofit entity, in whic…
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(a) The possessory interest of a nonprofit entity, solely owned by the City of Palm Springs, in prop…
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(a) Possessory interests in property acquired by or for the Capital Programs and Climate Financing A…
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(a) Subject to subdivision (b), property that is exclusively devoted to a public purpose and is owne…
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A qualified nonprofit organization that has entered into an agreement with the Department of Parks a…
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(a) The exemption of the following property is as specified in subdivisions (a), (b), (d), and (h) o…
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Any reduction in property taxes on leased property used for libraries and museums that are free and …
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Personal property used exclusively in the performance of activities authorized by Division 8 (commen…
§
Personal property used exclusively in the performance of activities authorized by Article 2 (commenc…
§
Personal property owned or used by student governments of the University of California or by nonprof…
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(a) The college exemption is as specified in subdivision (e) of Section 3 and Section 5 of Article X…
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Personal property owned or used by a nonprofit corporation operating a student bookstore affiliated …
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Property owned by the California School of Mechanical Arts, California Academy of Sciences, or Cogsw…
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The cemetery exemption is as specified in subdivision (g) of Section 3 of Article XIII of the Consti…
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The veterans’ exemption is as specified in subdivisions (o), (p), (q), and (r) of Section 3 of Artic…
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Section 205 of this code fulfills the intent of subdivisions (o), (p), (q), and (r) of Section 3 of …
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(a) Property that constitutes the principal place of residence of a veteran, that is owned by the ve…
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In order to prevent duplications of the disabled veterans’ property tax exemption within the state a…
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The church exemption is as specified in subdivision (f) of Section 3 and Section 5 of Article XIII o…
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(a) Pursuant to the authority of subdivision (d) of Section 4 of Article XIII of the California Cons…
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Any reduction in property taxes on leased property used exclusively for religious worship and grante…
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Property used exclusively for religious purposes shall be exempt from taxation. Property owned and o…
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Personal property leased to a church and used exclusively for the purposes described in Section 207 …
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The bonds exemption is as specified in subdivision (c) of Section 3 of Article XIII of the Constitut…
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The exemption of certain vessels from taxation except for state purposes is as specified in subdivis…
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All right, title or interest in or to any vessel of more than 50 tons burden or 100 tons displacemen…
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(a) (1) The exemption of fruit- and nut-bearing trees until four years after the season in which the…
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(a) Notes, debentures, shares of capital stock, solvent credits, bonds, deeds of trust, mortgages, a…
§
The exhibition exemption is as specified in this section. Personal property which comes within all t…
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In partial consideration of the public services provided to property exempted from taxation by Secti…
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(a) As used in Section 214, “property used exclusively for religious, hospital, scientific or charit…
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(a) Property used exclusively for religious, hospital, scientific, or charitable purposes owned and …
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As used in Section 214, “property used exclusively for religious, hospital or charitable purposes” s…
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(a) For the purpose of Section 214, property shall be deemed irrevocably dedicated to religious, cha…
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(a) Except as provided in subdivision (b) or (c), property that is used exclusively for the preserva…
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(a) As used in Section 214.1, “facilities in the course of construction” shall include the demolitio…
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In the event that any property described in paragraph (6) of subdivision (a) of Section 214 shall ha…
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(a) Property that is used exclusively for the preservation of native plants or animals, biotic commu…
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For the purposes of Sections 207 and 214 a school of “less than collegiate grade” is (a) any institu…
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For purposes of Section 214: (a) If the property of an organization is granted an exemption pursuant…
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(a) Property used exclusively for school purposes of less than collegiate grade, or exclusively for …
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(a) Notwithstanding any other law, on or after January 1, 2015, a local government shall not enter i…
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(a) Notwithstanding any other law, on or after January 1, 2015, a local government shall not enter i…
§
(a) (1) Property that is owned by an organization meeting the requirements of subdivision (b) of Sec…
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(a) Notwithstanding any other law, it shall be conclusively presumed that any payments made under an…
§
In the case of a hospital, neither the use of hospital property nor the receipt of fees or other law…
§
(a) Notwithstanding any other law, both of the following shall apply: (1) Any outstanding ad valorem…
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(a) Except as provided in Sections 213.7 and 231, and as provided in subdivision (g) of Section 214 …
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For the purposes of Section 214, a “hospital” includes an outpatient clinic, whether or not patients…
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For purposes of Sections 214.06, 214.07, and 214.08, all of the following shall apply: (a) “Local go…
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For purposes of Section 214, any nonprofit corporation organized and operated for the advancement of…
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For purposes of Section 214, property owned and operated by a nonprofit organization, otherwise qual…
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Where property under development pursuant to the Community Redevelopment Law (Pt. 1 (commencing with…
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(a) Property used exclusively for the charitable purposes of museums and owned and operated by a rel…
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(a) Property is within the exemption provided by Sections 4 and 5 of Article XIII of the California …
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(a) Subject to subdivision (b), property shall be fully exempt from property taxation and is within …
§
(a) Any outstanding tax, interest, or penalty that was levied or imposed upon property that qualifie…
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(a) For purposes of this section: (1) “Total exemption amount limitation” means the exemption amount…
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(a) Property is within the exemption provided by Sections 4 and 5 of Article XIII of the California …
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(a) For purposes of this section: (1) “Total exemption amount limitation” means the assessed value e…
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All personal property owned by a veteran organization which has been chartered by the Congress of th…
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(a) All buildings, and so much of the real property on which the buildings are situated as may be re…
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Property owned by an organization that satisfies the requirements of Section 214, 215, or 215.1 and …
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All personal property owned or leased by a nonprofit corporation, which does not accept advertising …
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The stock in trade up to one thousand five hundred dollars ($1,500) of a vending stand operated by a…
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(a) Except as provided in subdivision (d), the following articles of personal property that have bee…
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(a) Except as provided in subdivision (d), the following articles of personal property that are made…
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(a) The homeowners’ property tax exemption is in the amount of the assessed value of the dwelling sp…
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(a) For purposes of this section, all of the following apply: (1) “Owner” includes a person purchasi…
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(a) For purposes of this section, all of the following apply: (1) “Owner” includes a person purchasi…
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(a) For purposes of this section, all of the following apply: (1) “Owner” includes a person purchasi…
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In order to assure the accuracy of the state’s reimbursements for the homeowners’ property tax exemp…
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(a) For purposes of this section, all of the following apply: (1) “Owner” includes a person purchasi…
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For the 1980–81 fiscal year and fiscal years thereafter, business inventories are exempt from taxati…
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Any aircraft which is in California on the lien date solely for the purpose of being repaired, overh…
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(a) Aircraft of historical significance shall be exempt from taxation. (b) The exemption provided in…
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For the purposes of Section 214 a nursery school is any group facility for minors which has obtained…
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Personal property used exclusively in the operation of a zoo or for purposes of horticultural displa…
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As used in Section 214, “property used exclusively for religious, hospital, scientific or charitable…
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Fruit trees, nut trees, and grapevines of a grower, which are personal property, held on the lien da…
§
The personal effects, household furnishings, and pets of any person shall be exempt from taxation. T…
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(a) A trailer, semitrailer, logging dolly, pole or pipe dolly, or trailer bus, that has a valid iden…
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(a) For purposes of Section 214 an educational television station is any facility, which does not ac…
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(a) Personal property consisting of qualified computer equipment shall be exempt from taxation. (b) …
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A documented vessel, as defined in Section 130, shall be assessed at 4 percent of its full cash valu…
§
(a) A vessel with a market value of four hundred dollars ($400) or less shall be free from taxation.…
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(a) A floating home shall be assessed in the same manner as real property. (b) For purposes of deter…
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(a) With regard to taxes that attach as a lien on or after January 1, 2001, wooden vessels of histor…
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(a) Property that is owned by a nonprofit corporation and leased to, and used exclusively by, govern…
§
All cargo containers principally used for the transportation of cargo by vessels in ocean commerce s…
§
Seed potatoes of a grower, which are personal property, held on the lien date for subsequent plantin…
§
For the purposes of this division, the lessee of tangible personal property owned by a bank or finan…
§
Property leased for a term of 35 years or more or any transfer of property leased with a remaining t…
§
Any otherwise taxable interest in real property, leased for an original term of 35 years or more and…
§
(a) (1) Subject to the requirements set forth in paragraph (2), there is exempt from taxation under …
§
(a) The first fifty thousand dollars ($50,000) of personal property that consists of hand tools owne…
§
(a) There is exempted from the taxes imposed by this part qualified property for use in space flight…
§
(a) The board shall prescribe all procedures and forms required to carry into effect any property ta…
§
When making the first claim any person claiming the veterans’ exemption, or the spouse, legal guardi…
§
Among other facts, the veterans’ exemption affidavit shall contain a statement, showing the claimant…
§
If, because of active military service of the United States in time of war, sickness, or other cause…
§
Any person claiming the homeowners’ property tax exemption shall submit to the assessor an affidavit…
§
Any person claiming the church, cemetery, college, exhibition, welfare, veterans’ organization, free…
§
All property owned by the United States or any agency thereof and used exclusively for migratory wat…
§
(a) Claims for the welfare exemption and the veterans’ organization exemption shall be filed on or b…
§
(a) An organization that intends to claim the welfare exemption or veterans’ organization exemption …
§
(a) Affidavits required for exemptions named in this article, except the homeowners’ exemption, shal…
§
The assessor, whenever in his judgment good cause exists, may grant a reasonable extension of time f…
§
Notwithstanding Section 255 of the Revenue and Taxation Code, any veteran who is filing for the vete…
§
For the 1998–99 fiscal year and each fiscal year thereafter, the assessor shall on or before January…
§
The assessor shall verify the eligibility of each claimant who is receiving a homeowners’ exemption …
§
Whenever a change of ownership is recorded in the county recorder’s office, the county recorder shal…
§
In counties having 10 percent or more persons who are of Spanish origin according to the most recent…
§
(a) The affidavit for church exemption shall show that: (1) The building and equipment are used sole…
§
The affidavit for the cemetery exemption shall show that: (a) The property is used or held exclusive…
§
(a) (1) Prior to the lien date, the assessor shall annually mail a notice to every person or entity …
§
(a) Notwithstanding Sections 254, 256.5, and 256.6, an affidavit claiming the cemetery exemption, as…
§
(a) Any person claiming the religious exemption shall submit to the assessor an affidavit giving spe…
§
For the 1983–84 fiscal year and fiscal years thereafter, the assessor shall annually, prior to the l…
§
The affidavit for the college exemption shall show that: (a) The educational institution is of colle…
§
The affidavit for the exhibition exemption shall state the facts showing that the property comes wit…
§
The claim for the welfare exemption shall show that the property use requirements entitling the prop…
§
The claim for the veterans’ organization exemption shall show that the property use requirements ent…
§
The affidavit for the free public libraries exemption shall indicate the extent to which the propert…
§
The affidavit for the free museums exemption shall indicate whether or not any admission or user cha…
§
The affidavit for the public schools exemption shall show: (a) The owner’s name and the name of the …
§
The affidavit for the aircraft of historical significance exemption shall show that both the propert…
§
(a) Affidavits for the tribal housing exemption shall be filed on or before February 15 of each year…
§
(a) The claim for welfare exemption on qualified property, in addition to giving any other informati…
§
(a) (1) For the 2018–19 fiscal year to the 2027–28 fiscal year, the claim for welfare exemption on a…
§
If any person, claiming any exemption named in this article, fails to follow the required procedure,…
§
(a) Except as otherwise provided in subdivisions (b) and (c), as a prerequisite to the allowance of …
§
(a) With respect to property as to which the college, cemetery, church, religious, exhibition, veter…
§
(a) Provided that an appropriate application for exemption is filed within 90 days from the first da…
§
(a) In the event that property receiving the college, public school, cemetery, church, religious, ex…
§
Notwithstanding any other provision of law, whenever a valid application for exemption on the proper…
§
If a claimant for the veterans’ exemption fails to file the affidavit required by Section 255 becaus…
§
(a) If a claimant for the veterans’ exemption for the 1976–77 fiscal year or any year thereafter fai…
§
(a) If a claimant for the homeowners’ property tax exemption fails to file the required affidavit wi…
§
If a person claiming classification of a vessel as a documented vessel eligible for assessment under…
§
(a) Except as otherwise provided by subdivision (b), for property for which the disabled veterans’ e…
§
(a) For property for which the disabled veterans’ exemption described in Section 205.5 would have be…
§
(a) If property becomes eligible for the disabled veterans’ exemption as described in Section 205.5 …
§
(a) In the event that property receiving a disabled veterans’ exemption as described in Section 205.…
§
If a person claiming the exemption of an aircraft of historical significance under Section 220.5 fai…
§
(a) Any person claiming the disabled veterans’ property tax exemption shall file a claim with the as…
§
Prior to the lien date, the assessor shall annually mail a notice to all claimants who received the …
§
(a) Subject to the provisions regarding cancellations and the limitation periods on refunds, propert…
§
The taxpayer who has filed a claim for the disabled veterans’ exemption, once granted, is responsibl…
§
Commencing on or after July 1, an audit of the exemptions granted pursuant to subdivision (o), (p), …
§
The auditor shall determine the procedures and the extent of auditing required.
§
If the information is not made available through the assessor, the auditor may make written demand t…
§
If a taxpayer refuses to comply with a written demand made pursuant to Section 282, the exemption sh…
§
Should the audit prescribed by this article indicate that a claim of exemption pursuant to subdivisi…
§
Should the audit prescribed by this article indicate that a veteran’s exemption has been incorrectly…
§
The provisions of this article shall not apply in any county unless a resolution is adopted by the b…
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As used in this article “auditor” means the auditor, auditor-controller, or director of finance of a…
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(a) For property impacted by the 2025 Palisades Fire, Eaton Fire, Hurst Fire, Lidia Fire, Sunset Fir…
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Land shall be legally described for tax purposes pursuant to this chapter.
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If surveyed under the authority of the United States, land may be described by township, range, sect…
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If held under Spanish grant, land may be described by the exterior boundaries of the grants, or by t…
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City lots may be described by naming the city and giving the number of the lot and block, according …
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When a map has been adopted as an official map under Division 3 (commencing with Section 66499.50) o…
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Whenever a map, other than an official map, has been furnished by the owner, claimant, or user of la…
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Where any county or county officer possesses a complete, accurate map of any land in the county, or …
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The board of supervisors of any county may enact, by a majority vote of its membership, an ordinance…
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Notwithstanding any other provision of law, the assessor shall not assign any parcel numbers or prep…
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Land may be described by metes and bounds, or other description sufficient to identify it, giving th…
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Every assessor shall assess all property subject to general property taxation at its full value.
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The assessor shall assess all property subject to general property taxation on the lien date as prov…
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When valuing an owner-occupied single-family dwelling and the land on which it is situated that may …
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The board shall issue to assessors data relating to costs of property, or, with respect to commercia…
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(a) In any case in which the cost approach method is used to value special use property for purposes…
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(a) Notwithstanding any other provision of law, commencing with the 1995–96 fiscal year, the county …
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(a) Notwithstanding any other law relating to the determination of the values upon which property ta…
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Sections 401.10 and 401.11 do not abrogate, rescind, preclude, or otherwise affect any separate sett…
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Notwithstanding any other provision of law, on or after January 1, 1998, the assessor shall determin…
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(a) Notwithstanding any other provision of law, for any county that makes available the credits prov…
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If, for purposes of property taxation, the county assessor utilizes the reproduction or replacement …
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(a) For the 2005–06 fiscal year to the 2016–17 fiscal year, inclusive, it shall be rebuttably presum…
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(a) (1) The State Board of Equalization shall, in consultation with the California Assessors’ Associ…
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Cultivated and uncultivated land of the same quality and similarly situated shall be assessed at the…
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(a) In the assessment of land, the assessor shall consider the effect upon value of any enforceable …
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Contracts with government agencies restricting the use of property for owner-occupied housing availa…
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An assessor shall consider any restrictive covenant, easement, restriction, or servitude adopted pur…
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When valuing property by comparison with sales of other properties, in order to be considered compar…
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In valuing property for persons of low and moderate income that is financed under Section 236 or Sec…
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In valuing property under the income method of appraisal, the assessor shall exclude from income the…
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Land sold by the State for which no patent has been issued shall be assessed like other land, but th…
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All taxable property, except State assessed property, shall be assessed by the assessing agency of t…
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(a) Annually, the assessor shall assess all the taxable property in his county, except state-assesse…
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The assessor shall periodically appraise all property not subject to the provisions of Article XIII …
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Annually, on the second Monday in July, the assessor shall transmit a statistical statement to the b…
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(a) Except as otherwise provided in subdivisions (b), (c), (d), (e), and (g), any information and re…
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(a) The assessor shall maintain a list of transfers of any interest in property, other than undivide…
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(a) Except as otherwise provided in Sections 63.1, 69.5, 451, and 481 of this code and in the provis…
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(a) Except as otherwise provided in Sections 451 and 481 and in the provisions listed in Section 792…
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(a) The assessor shall disclose information, furnish abstracts, or permit access to all records in h…
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(a) (1) Notwithstanding subdivision (a) of Section 7922.530 of the Government Code or any other stat…
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It is the intent of the Legislature in enacting this article to provide for a uniform system of asse…
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For the purposes of this article, “implement of husbandry” includes, but is not limited to, any tool…
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The assessor of the county in which the implement of husbandry is located shall assess the implement…
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In assessing the implement of husbandry, the county assessor shall determine the value of the implem…
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Upon request of the assessor of the county in which an implement of husbandry is located, the owner …
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For the purposes of this article: (a) “Agricultural preserve” means an agricultural preserve created…
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For purposes of this article, the following terms have the following meaning: (a) “Agricultural cons…
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For the purposes of this article and within the meaning of Section 8 of Article XIII of the Constitu…
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For the purposes of this article, open-space land is “enforceably restricted” within the meaning of …
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(a) For purposes of this section, the term “open-space land” includes land subject to contract for a…
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Except as provided in Sections 423.7 and 423.8, when valuing enforceably restricted open-space land,…
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Any city or county may allow land subject to an enforceable restriction under the Williamson Act or …
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Land subject to a farmland security zone contract specified in Section 51296.1 of the Government Cod…
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When valuing open-space land which is enforceably restricted and used for the production of timber f…
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(a) When valuing open-space land subject to a wildlife habitat contract, as defined in subdivision (…
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(a) Notwithstanding the acreage requirement specified in subdivision (f) of Section 421, both of the…
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Land which is zoned as timberland production pursuant to Chapter 6.7 (commencing with Section 51100)…
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Parties to existing agreements and scenic easement deeds may modify such agreements and deeds to the…
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(a) Notwithstanding any provision of Section 423 to the contrary, if either the county, city, or non…
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Nothing in this article shall prevent the board or the assessor, in valuing open-space land for asse…
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The provisions of this article shall not apply to any residence, including any agricultural laborer …
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Notwithstanding the provisions of Section 105(b) of this code, in valuing land enforceably restricte…
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There shall be a rebuttable presumption that the present use of open-space land which is enforceably…
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No land shall be valued pursuant to this article unless an enforceable restriction meeting the requi…
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For purposes of this article, the following terms have the following meaning: (a) “Timber” means tre…
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Any rule or regulation required to be adopted pursuant to this article shall be in compliance with p…
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When land is zoned as timberland production a notation of such zoning shall be made on the assessmen…
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On or before September 1, 1976, the board, after consultation with the Timber Advisory Committee, sh…
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(a) On or before March 1, 1977, the board after consultation with the Timber Advisory Committee shal…
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Within 30 days of the effective date of this section, the board shall appoint the timber advisory co…
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(a) On March 1, 1984, for the Redwood Region and Pine-Mixed Conifer Region, and on January 1, 1985, …
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(a) In preparing the assessment roll for the 1984–85 fiscal year and each fiscal year thereafter, th…
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On the lien date for the 1977–78 fiscal year and thereafter, all timber on both privately and public…
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Whenever the debt limit of a taxing agency is based wholly or in part on the assessed value of the a…
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For the purposes of this article and within the meaning of Section 8 of Article XIII of the Constitu…
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For purposes of this article “restricted historical property” means qualified historical property, a…
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When valuing enforceably restricted historical property, the county assessor shall not consider sale…
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Notwithstanding any provision of Section 439.2 to the contrary, if either the county or city or the …
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No property shall be valued pursuant to this article unless an enforceable restriction meeting the r…
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(a) Each person owning taxable personal property, other than a manufactured home subject to Part 13 …
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(a) In lieu of completing the property statement as printed by the assessor pursuant to Section 452,…
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(a) The property statement shall show all taxable property owned, claimed, possessed, controlled, or…
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The property statement shall also show: (a) The county where the property is taxable. (b) If taxable…
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If the property statement is timely filed in duplicate with a request that the assessor mark on the …
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The property statement shall show a description of property, in the detail required. Such required d…
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The property statement shall show all information as of 12:01 a.m. on the lien date.
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All information requested by the assessor or furnished in the property statement shall be held secre…
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(a) For the assessment year beginning in 1968 and each assessment year thereafter, the board shall p…
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The assessor may request any person found within his county to make and subscribe an affidavit, show…
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The assessor may subpena and examine any person in relation to: (a) any statement furnished him, or …
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The assessor shall not combine parcels into a single assessment when any of those parcels have been …
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If the assessor has not received from the owner of a tract of land a legal description or a descript…
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If the owner, agent, or person in possession neglects to furnish the assessor with the description w…
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If the court finds the land has not been surveyed or divided so that it can be legally described, th…
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The expense of making the survey and description by the county surveyor is a lien on the land, and, …
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Sections 457, 458, and 459 are applicable when the owner, his agent, or person in possession neglect…
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If the owner or claimant of any property, not listed by another person, is absent or unknown, the as…
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Every person who willfully states anything which he knows to be false in any oral or written stateme…
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Every person is guilty of a misdemeanor who, after written request by the assessor, does any of the …
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(a) If any person who is required by law or is requested by the assessor to make an annual property …
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All moneys recovered by the assessor under Section 463 shall be paid into the county treasury.
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(a) Except as provided in subdivision (b), the assessor may destroy any document when six years have…
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Annually, on or before March 20th, every taxing agency shall file with the assessor of the county in…
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In addition to any other remedies described in this article, if any person fails to furnish any info…
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(a) The assessor shall annually conduct a significant number of audits of the books and records of t…
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(a) Upon request of an assessor, a person owning, claiming, possessing, or controlling property subj…
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(a) Whenever there occurs any change in ownership of real property, a manufactured home, or a floati…
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(a) Whenever there is a change in control of any corporation, partnership, limited liability company…
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(a) Whenever there is a change in ownership of any corporation, partnership, limited liability compa…
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(a) Each county assessor and recorder shall make available, without charge and upon request, a form …
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(a) The preliminary change of ownership report referred to in Section 480.3 shall give information r…
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(a) Every owner of tax-exempt real property shall report to the local assessor the creation, renewal…
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(a) Notwithstanding any other provision of law, a holder of a possessory interest in real property t…
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(a) On or after January 1, 1996, in addition to any filing required to be made pursuant to Section 4…
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(a) (1) For purposes of complying with the change in ownership provisions of Section 65.1 and subdiv…
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All information requested by the assessor or the board pursuant to this article or furnished in the …
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(a) (1) If a person or legal entity required to file a statement described in Section 480 fails to d…
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If there is a failure to file a change in ownership statement within the time required by subdivisio…
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(a) If the assessee establishes to the satisfaction of the county board of equalization or the asses…
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With the exception of the penalty provision of Section 463, the provisions of Article 2 (commencing …
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If, after written request by the assessor, any person fails to comply with any provision of law for …
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Any life insurance company that completes a real property transaction for which approval was obtaine…
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If after written request by the assessor, any person fails to comply with any provision of law for f…
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If any person willfully conceals, fails to disclose, removes, transfers or misrepresents tangible pe…
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If any taxpayer or the taxpayer’s agent through a fraudulent act or omission causes, or if any fraud…
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There shall be added to any assessment made pursuant to Section 502, except those assessments as are…
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The assessor shall make an assessment subject to penalty by entering on the local roll the assessmen…
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The tax rate applicable to any assessment made pursuant to this article shall be the tax rate to whi…
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If any property belonging on the local roll has escaped assessment, the assessor shall assess the pr…
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Upon the termination of an exemption pursuant to Section 271.5 or 276.3, upon receipt of a notice pu…
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(a) When the property is real property which subsequent to July 1 of the year of escape for purposes…
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If the assessor requires an assessee to describe personal property in such detail as shows the cost …
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When an assessee files with the assessor a property statement or report on a form prescribed by the …
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If a business inventories exemption has been incorrectly allowed because of erroneous or incorrect i…
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The taxpayer who has filed a claim for the homeowners’ exemption which has not been denied by the as…
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If property has not been legally assessable on the local secured roll for any year because the prope…
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No escape assessment shall be enrolled under this article before 10 days after the assessor has mail…
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A county board of supervisors may, by ordinance, prohibit an assessor from making an escape assessme…
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(a) Except as provided in subdivision (b), any assessment made pursuant to either Article 3 (commenc…
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(a) If, before the expiration of the period specified in Section 532 for making an escape assessment…
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Notwithstanding Section 532, the assessor shall assess as escaped property any property for which a …
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(a) If an escape assessment is made as a result of an audit that discloses that property assessed to…
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(a) Assessments made pursuant to Article 3 (commencing with Section 501) or this article shall be tr…
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This article does not apply to intangibles.
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Any amount paid by the state to reimburse local taxing agencies for loss of revenue resulting from i…
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(a) If the assessor believes that a specific provision of the Constitution of the State of Californi…
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(a) All property which has been declared tax defaulted, whether or not subject to a power of sale by…
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The assessor shall prepare an assessment roll, as directed by the board, in which shall be listed al…
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This local roll shall show: (a) The name and address, if known, of the assessee. The assessor is not…
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(a) Except as provided in subdivisions (b) and (c), when any tract of land is situated in two or mor…
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Land and improvements thereon shall be separately assessed.
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In the event that a separate assessment of rights and privileges appertaining to mines or minerals a…
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Improvements shall be assessed by the assessor by showing their value opposite the description of th…
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Taxable improvements on land exempt from taxation shall be shown like other real estate on the roll.…
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(a) Land once described on the roll need not be described a second time, but any person, claiming an…
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If the name of an absent owner is known to the assessor, or in the case of real property, if it appe…
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When a person is assessed as agent, trustee, bailee, guardian, conservator, executor, or administrat…
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A mistake in the name of the owner or supposed owner of real estate does not render invalid an asses…
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After each assessment of tax-defaulted property the assessor shall enter on the roll the fact that i…
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The assessor shall prepare an index to the local roll, in the form prescribed by the board, showing …
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On or before July 1, annually, the assessor shall complete the local roll. He shall make and subscri…
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As soon as the assessor completes the local roll, he shall deliver it to the auditor.
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Notwithstanding any other provisions of state law, when the assessment roll is a machine-prepared ro…
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(a) Except as provided in subdivision (f), the assessor shall, upon or prior to completion of the lo…
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Where the personal property on the secured roll of a person not required to file a property statemen…
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If the assessor does not send a notice pursuant to Section 619 or 621 to an assessee whose property …
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In any county the assessor, with the approval of the board of supervisors, may give the information …
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The assessor may place a single assessment on the roll for all leased personal property in the count…
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The records of the assessor are at all times, during office hours, open to the inspection of any per…
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(a) If any city or lighting, water, or irrigation district, or any district described in Section 213…
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If any city or lighting, water, or irrigation district makes a written request for a description of …
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The assessor may charge other taxing agencies the actual cost for each copy of the secured roll or d…
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(a) No person shall perform the duties or exercise the authority of an appraiser for property tax pu…
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(a) In order to retain a valid appraiser’s certificate every holder shall complete at least 24 hours…
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At the time of certification, each applicant shall disclose, on forms provided by the Board of Equal…
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The State Board of Equalization may issue a temporary certificate to a person who is newly employed …
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(a) An assessor or any person employed by the office of the county assessor shall not make decisions…
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(a) (1) In order to retain a valid certificate, every certified assessment analyst shall complete at…
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(a) At the time of certification, each applicant shall disclose, on forms provided by the board, his…
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The board may issue a temporary certificate to an assessor who is newly elected or appointed or to a…
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The board may issue an interim certificate to a current assessor or to any person who is currently e…
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This article shall not be construed to impede an assessor from managing his or her staff resources e…
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This article shall only apply in counties or cities and counties that have passed a resolution upon …
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(a) All contracts for the performance of appraisal work for assessors by any person who is not an em…
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The board shall annually value and assess all of the taxable property within the state that is to be…
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(a) Notwithstanding Section 721 or any other provision of law to the contrary, commencing with the l…
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State-assessed property shall be assessed at its fair market value or full value as of 12:01 a.m. on…
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(a) Real property assessed by the board pursuant to Section 19 of Article XIII of the California Con…
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The board may use the principle of unit valuation in valuing properties of an assessee that are oper…
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Operating nonunitary properties are those that the assessee and its regulatory agency consider to be…
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Whenever any act is required or allowed to be done on or before a date specified in this chapter and…
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The failure to receive any notice required to be given by the board or the failure of the board to c…
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Each year between the first day of January and the first day of June, upon valuing the unitary prope…
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Each year between the first day of January and the last day of July, upon valuing the nonunitary pro…
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(a) If a timely petition for reassessment is not filed with the board, an assessment of unitary or n…
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A petition for reassessment of unitary or nonunitary property shall be in writing and shall state th…
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Upon receipt of a timely petition for reassessment, the board shall set a time and place within the …
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The hearing may be continued by the board for good cause. The hearing shall be open to the public, e…
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(a) The board shall notify the petitioner of its decision on a petition for reassessment by mail and…
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The assessment of the unitary and operating nonunitary property of an assessee shall be allocated to…
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Each year, upon or prior to the completion of the assessment roll prepared by the board, but not lat…
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A petition for correction of an allocated assessment shall be in writing and state the specific grou…
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Upon receipt of a timely petition for correction of an allocated assessment, the board shall set a t…
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Section 743 shall be applicable to hearings on petitions for correction of an allocated assessment a…
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(a) On or before July 15, the board shall transmit to each county auditor an estimate of the total u…
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(a) On or before July 31, the board shall transmit to each county auditor a roll showing the unitary…
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If the board roll has been transmitted to the local auditors, the board may make an assessment of es…
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(a) If a timely petition for reassessment is not filed in accordance with the notice provided by the…
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(a) If any amount assessed by the board becomes delinquent on the secured roll, the tax collector ma…
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Upon request of the board, a person shall submit a property statement pertaining to any state-assess…
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The statement shall show specifically any information required by the board in order to assess State…
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Any person with knowledge or records pertinent to the appraisal of state-assessed property shall mak…
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Failure of the board to demand or secure the property statement does not render any assessment inval…
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(a) If the request of the board is mailed before the lien date as defined in Section 722, the proper…
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Notwithstanding Section 15620 of the Government Code, the board, by order entered upon its minutes a…
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On forms and at times prescribed by the board, it may require the assessor of any county or city to …
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The board may call on any State department, board, bureau, or commission for any assistance it can r…
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(a) Except as provided herein, all information required by the board or furnished in the property st…
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The board may destroy any documents containing information obtained from taxpayers when six years ha…
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If any property subject to assessment by the board pursuant to Section 19 of Article XIII of the Con…
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When an assessee, after a request by the board, fails to file a property statement by the date speci…
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If any state assessee or his agent willfully conceals, fails to disclose, removes, transfers, or mis…
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(a) Property which is found to have escaped assessment may either be added to the roll for the fisca…
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When the value of a state assessee’s unitary property that lies in more than one tax-rate area has b…
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Any assessment to which the penalty provided in Section 863 must be added shall be made within six y…
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An assessment made pursuant to this article against real property for the year or years in which suc…
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If, before the expiration of the time prescribed in Section 866 for making an escape assessment, the…
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The undistributed or unpartitioned property of deceased persons may be assessed to the heirs, guardi…
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If real property of a deceased person is distributed to the State because there are no known heirs o…
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Property in litigation in possession of a county treasurer, court, county clerk, or receiver shall b…
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Water ditches constructed for mining, manufacturing, or irrigation purposes and toll roads shall be …
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Every toll bridge connecting two or more counties shall be assessed in equal proportions in the coun…
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The full value of a work of art, still owned by the artist who created it and which has never been s…
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The assessment of lands owned by a local government that are located outside its boundaries shall be…
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(a) The full value of motion pictures, including the negatives and prints thereof, is the full value…
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Unredeemed pledged goods in the possession of a pawnbroker, but not owned by him to hold and dispose…
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Where migratory livestock are ranged in two or more counties during the year, the assessors of the c…
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The following vehicles and equipment, with the exception of implements of husbandry which are subjec…
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Storage media for computer programs shall be valued on the 1972 lien date and thereafter as if there…
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The term “basic operational program,” as used in Section 995, means a computer program that is funda…
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(a) Returnable containers shall be assessed only to the person in possession thereof on the lien dat…
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(a) The cash value of records of persons engaged in a business or profession for purposes of this di…
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(a) The full value of a time-share estate or a time-share use subject to tax under this division sha…
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As used in this article, “intrastate water carrier” means a person engaged in the intrastate transpo…
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As used in this article, “goods in transit” means personal property which, on the lien date, is in t…
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As used in this article, “residence of the owner” means the county where the goods in transit were p…
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Goods in transit have the residence of the owner as their situs for taxation.
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Every intrastate water carrier shall file a copy of the bill of lading or manifest for all goods in …
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The copy of the bill of lading or manifest shall show the description, value, consignor and consigne…
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Every person who violates any provision of this article is guilty of a misdemeanor.
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A ferry is a place where passengers and freight are regularly transported by water between two fixed…
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Where a ferry connects points in more than one county, the wharves, storehouses, and stationary prop…
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Vessels documented outside of this State and plying in whole or in part in its waters, the owners of…
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Except as otherwise provided in this article, when the owner or master of a taxable vessel gives wri…
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Vessels, except ferryboats, regularly engaged in transporting passengers or cargo between two or mor…
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Vessels not required to be documented shall be assessed in the county where habitually moored when n…
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As used in this article, “certificated aircraft” means aircraft operated by an air carrier or foreig…
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Certificated aircraft shall be deemed to be situated in this state only to the extent that such airc…
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For the 2020–21 fiscal year and for each fiscal year thereafter, the allocation formula to be used b…
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For the 2020–21 fiscal year and for each fiscal year thereafter, the allocation formula to be used b…
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(a) The Aircraft Advisory Subcommittee of the California Assessors’ Association shall, after solicit…
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(a) As used in this section, “air taxi” means aircraft used by an air carrier which does not utilize…
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For purposes of Section 404, certificated aircraft shall be deemed to be situated only in those taxi…
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Nothing in this article shall be construed to enlarge the right of any taxing agency to tax certific…
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(a) After consultation with the California Assessors’ Association and representatives of commercial …
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For purposes of this article, all of the following apply: (a) The following terms have the following…
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(a) Notwithstanding any other law, fractionally owned aircraft that has situs in this state shall be…
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(a) On or before October 1, 2007, the Aircraft Advisory Subcommittee of the California Assessors’ As…
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The board of supervisors shall furnish the assessor with the necessary office equipment, consisting …
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If the board of supervisors fails to furnish the assessor with the necessary office equipment, then,…
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In any event, the cost of furnishing the assessor’s necessary office equipment is a county charge, p…
§
The State Board of Equalization shall prescribe the forms for the books, blanks, and maps, and may r…
§
The maps shall show the private lands owned or claimed in the county so as to provide a legal descri…
§
At the request of the assessor, the board of supervisors shall authorize and direct the assessor to …
§
The assessor and his sureties are liable on his official bond for all taxes on property which is una…
§
Any taxpayer having the necessary knowledge may file with the board of supervisors an affidavit, all…
§
The board of supervisors shall then direct the district attorney to commence an action on the assess…
§
On the trial of the action, the value of the property unassessed shall be shown and judgment entered…
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(a) The county assessor and the employees of the assessor’s office shall not engage in any gainful p…
§
Every assessor who fails to complete the local roll, or to transmit the statistical statement to the…
§
Every county assessor shall ascertain the total assessed value of homes receiving the homeowners’ pr…
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(a) For purposes of this article, “county board” shall mean a county board of supervisors meeting as…
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The roll or a copy thereof shall be made available for inspection by all interested parties during r…
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(a) A reduction in an assessment on the local roll shall not be made unless the party affected or hi…
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(a) In the event a duplicate application for reduction in assessment is filed with the county board,…
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(a) (1) In counties of the first class, annually, on the fourth Monday in September, the county boar…
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(a) An assessment made outside of the regular assessment period is not effective for any purpose, in…
§
Equalization hearings shall be open and public except that, upon conclusion of the taking of evidenc…
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(a) (1) The county board shall hear applications for a reduction in an assessment in cases in which …
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After the filing of an application for reduction of an assessment, the clerk of the county board of …
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(a) (1) Any applicant for a change of an assessment on the local roll or the assessor, in those case…
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Before the county board makes any reduction, it shall examine, on oath, the person affected or the a…
§
Notwithstanding the provisions of Section 1607, the county board may, in its discretion, waive the e…
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The hearing need not be conducted according to technical rules relating to evidence and witnesses. A…
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On the hearing of the application, the county board may subpoena witnesses and books, records, maps,…
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(a) Whenever an employee of the board is desired as a witness before a county board in a hearing on …
§
Nothing in Section 1610.8 shall be construed as permitting any violation of Section 408 or 451.
§
When valuing property, a county board shall follow the provisions set forth in Section 402.5.
§
The assessor in person or through a deputy shall attend all hearings of the county board and may mak…
§
Every person who wilfully states anything which he knows to be false in any oral or written statemen…
§
The county board shall neither raise nor lower the entire local roll.
§
After giving notice as prescribed by its rules, the county board shall equalize the assessment of pr…
§
The county board shall make a record of the hearing and, upon request, shall furnish the party with …
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Written findings of fact of the county board shall be made if requested in writing by a party up to …
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If the county board fails to make findings upon request, or if findings made are found by a reviewin…
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The following persons may not represent an applicant for compensation on any application for equaliz…
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(a) The following persons shall notify the clerk of the board immediately upon filing an application…
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(a) The clerk of the county board shall keep an accurate record of all changes to the roll and all o…
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No action or proceeding shall be brought in any court on behalf of any governmental officer, agency …
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(a) Nothing in this chapter or in any other law shall be construed to prohibit a county board from c…
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The board of supervisors of any county may by ordinance create assessment appeals boards for the cou…
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The board of supervisors may create as many assessment appeals boards for the county as it deems nec…
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An assessment appeals board shall consist of three members selected by lot by the presiding judge of…
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(a) As an alternative to the selection procedure provided in Section 1622, the county board of super…
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(a) Up to two members of a county board of supervisors who have served as a member of a county board…
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In any county in which two or more boards have been created and are functioning: (a) The clerk of th…
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(a) (1) An application for equalization filed pursuant to Section 1603 by a person described in Sect…
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(a) The term of office of members selected to serve on assessment appeals boards shall be three year…
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As an alternative to the nomination and selection procedure provided in Section 1623, the board of s…
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(a) A person is not eligible for nomination for membership on an assessment appeals board unless he …
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(a) A person shall not be qualified to be a member of an assessment appeals board if the person has,…
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(a) On and after January 1, 2001, any person newly selected for membership on, or newly appointed to…
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No member of an assessment appeals board shall knowingly participate in any assessment appeal procee…
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(a) Every person newly selected for membership on or newly appointed to be a member of, an assessmen…
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(a) The party affected by an equalization proceeding or his or her agent, or the assessor, may make …
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(a) A person shall not be eligible for nomination for membership on an assessment appeals board unle…
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Any member of an assessment appeals board may be removed for cause by the board of supervisors.
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The board of supervisors of any county which has created one or more assessment appeals boards may d…
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Notwithstanding Section 1623, the board of supervisors of any county which has one or more assessmen…
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The clerk of the board of supervisors shall be clerk of the assessment appeals boards and keep a rec…
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(a) Any real property owner the use of whose land is subject to an enforceable restriction placed up…
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The county board of supervisors may appoint one or more assessment hearing officers or contract with…
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(a) Hearings before an assessment hearing officer shall be conducted pursuant to the provisions of A…
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The applicant may be represented in the hearing of the application and shall have the right to offer…
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The hearing officer shall conduct the hearing and shall prepare a summary report of the proceedings …
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The clerk shall transmit in writing at the conclusion of the hearing or by mail to the protesting pa…
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(a) The clerk shall transmit in writing at the conclusion of the hearing or by mail to the protestin…
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Upon the recommendation of an assessment hearing officer the county board of equalization or assessm…
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(a) Upon being notified of the recommendation of an assessment hearing officer, the protesting party…
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Notwithstanding the provisions of Section 1604, if within 90 days of the expiration of the two-year …
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(a) Notwithstanding any other provision of law, the board of supervisors of a county in which a hear…
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(a) An assessee of mining or mineral property located in more than one county and alleged to be unit…
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(a) The panel of hearing officers shall conduct the hearing and receive evidence to determine (1) if…
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The report and recommendation of the panel of hearing officers shall be transmitted to the county cl…
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(a) If, within 30 days following receipt of the report and recommendation of the panel of hearing of…
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For purposes of this article, the term “unitary property” shall mean one or more parcels of real pro…
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As soon as the auditor receives the local roll from the assessor, he shall add up the valuations on …
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Upon receiving a statement from the clerk prepared under Section 1614, the auditor shall forthwith c…
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Annually, on or before August 15th, the auditor shall prepare duplicate valuation statements, verifi…
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The valuation statements shall show such information as the board may require.
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As soon as the valuation statements are prepared, the auditor shall transmit one to the controller a…
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Every auditor who fails to transmit the valuation statements as required forfeits one thousand dolla…
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Immediately upon completion of his duties under Section 1646, the auditor shall transmit the unsecur…
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Whenever the board of supervisors and the assessor of any county determine that, in order to maintai…
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The appraisal commission may employ any technical assistants it deems necessary to carry out the req…
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The requirements of Sections 670, 671 and 673 shall apply to employees of an appraisal commission. U…
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All work done under this article is in furtherance of the power of the county board to equalize asse…
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The expenses of this appraisal are a county charge, and the board of supervisors may make the necess…
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A contract shall not be made with any person by which the duty of conducting such an appraisal is de…
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Save assessments by the assessor or valuations of individual parcels by the county board during its …
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The Legislature finds and declares all of the following: (a) Section 16 of Article XIII of the Calif…
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For the purposes of this chapter, the following definitions shall apply: (a) “Multijurisdictional as…
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(a) The boards of supervisors of two or more counties may establish a multijurisdictional assessment…
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A multijurisdictional assessment appeals board shall be established by enactment of an ordinance, wh…
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The participating counties may adopt a set of rules of notice and procedures for the multijurisdicti…
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Unless otherwise specified in this chapter, the multijurisdictional assessment appeals board shall o…
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(a) Nothing in this chapter or in any other law shall be construed to prohibit a multijurisdictional…
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The multijurisdictional assessment appeals board shall include a minimum of three members, comprised…
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(a) A member of the multijurisdictional assessment appeals board shall serve for a term determined b…
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Members of the board of supervisors are ineligible to serve as members or alternates to the multijur…
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Any legal action filed by the county assessor or an assessee challenging the board’s determination s…
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(a) The county clerk of the county where the appeal originated shall be designated as the lead clerk…
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A county may be added as a participating county by enactment of a resolution by a majority of the cu…
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(a) A participating county may withdraw from the multijurisdictional assessment appeals board by ena…
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This chapter shall remain in effect only until January 1, 2028, and as of that date is repealed.
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When valuing property, the board shall follow the provisions set forth in Section 402.5.
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When valuing property other than “state-assessed property” as defined in Section 108, the board shal…
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Commencing with the 1987–88 fiscal year and annually thereafter, the board shall determine the state…
§
If any county, city and county, or municipal corporation desires to secure a review, equalization, o…
§
When the review, equalization, and adjustment are completed, the executive director of the board sha…
§
Whenever, for the purpose of determining the assessed value of property on the county assessment rol…
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The last equalized roll means the entire assessment roll as defined in Section 109.
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The local roll as delivered to the auditor pursuant to Section 617, including any changes made by th…
§
If the board makes any change in the local roll pursuant to Sections 1840 and 1841, the local roll a…
§
If the county board of equalization, or an assessment appeals board, as the case may be, makes any c…
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Whenever it becomes necessary for any purpose otherwise required by law to determine the assessed va…
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In any county in which tax receipts derived from the assessment of water rights have been impounded …
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(a) Notwithstanding any provision of law to the contrary, the board of supervisors of any county in …
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(a) If a resolution has been adopted pursuant to Section 2131, the board of directors shall: (1) Det…
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(a) If a district has been formed under an enabling act which does not provide that the board of dir…
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Any district levying or causing to be levied a tax in accordance with the provisions of this part ma…
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The board of supervisors shall fix the rates of county and district taxes and shall levy the State, …
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The auditor shall then: (a) Compute and enter in a separate column on the roll the respective sums i…
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Notwithstanding the provisions of any other law of this State, if so ordered by resolution of the bo…
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Every tax has the effect of a judgment against the person.
§
Every tax, penalty, or interest, including redemption penalty or interest, on real property is a lie…
§
Every tax on improvements is a lien on the taxable land on which they are located, if they are asses…
§
Every tax on improvements assessed to a person other than the assessee of the land on which they are…
§
Whenever improvements are owned by a person other than the owner of the land on which they are locat…
§
Whenever real property has been divided into condominiums, as defined in Section 783 of the Civil Co…
§
Whenever a portion of a parcel of land, other than that used for grazing or other agricultural purpo…
§
(a) (1) Subject to the limitations set forth in subdivision (b), whenever real property has been div…
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(a) Unless a request for exemption has been recorded pursuant to subdivision (d), prior to the creat…
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(a) Whenever the assessor receives a written request for separate assessment of a community apartmen…
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(a) Whenever the assessor receives a written request for separate assessment of time-share estates i…
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(a) Whenever the assessor receives a written request for separate assessment of a time-share project…
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(a) Whenever the assessor receives a written request for separate assessment of a pro rata portion o…
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The assessor shall separately assess undivided interests in accordance with Chapter 3 (commencing wi…
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(a) A tax on personal property is a lien on any real property on the secured roll also belonging to …
§
Separately billed taxes on state-assessed personal property when delinquent may be collected through…
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A tax on personal property belonging to an owner of real property on the secured roll located in the…
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Every tax on personal property and improvements, located upon or appurtenant to a leasehold estate f…
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Improvements that constitute component parts of a water distribution system located in whole or in p…
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Except as otherwise provided in subdivision (a), (b), or (c), the assessment of any floating home ma…
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Upon application, the county tax collector may issue tax clearance certificates. Those certificates …
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Notwithstanding any provision of law to the contrary, the assessment of any possessory interest in t…
§
If the tax on an assessment of a possessory interest in real estate of the Veterans Welfare Board is…
§
Every tax on an assessment of a possessory interest or a tax on an assessment of improvements made p…
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(a) The tax collector may make the filing specified in subdivision (b) where either of the following…
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From the time of filing the certificate for record pursuant to Section 2191.3, the amount required t…
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Section 2191.4 does not give the county a preference over any other lien which attached prior to the…
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Except as otherwise provided in Section 2191.4, the lien resulting from the recording of the certifi…
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Notwithstanding any other law, the board of supervisors of a county may adopt an ordinance or resolu…
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Except as otherwise specifically provided, all tax liens attach annually as of 12:01 a.m. on the fir…
§
Every tax declared in this chapter to be a lien on real property, and every public improvement asses…
§
Upon the sale, other than a tax sale under this division or a sale pursuant to Article 1 (commencing…
§
Every lien created by this division has the effect of an execution duly levied against the property …
§
(a) Except as otherwise provided in this chapter, the judgment is satisfied and the lien removed whe…
§
Thirty years after any tax becomes a lien, if the lien has not been otherwise removed, the lien ceas…
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(a) If the tax collector determines, following the presentation of evidence by the owner or assessee…
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Unless the context otherwise requires, the definitions contained in this article govern the construc…
§
“Ad valorem property taxation” means any source of revenue derived from applying a property tax rate…
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“City” means any city whether general law or charter, except a city and county.
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“Classification of property” means any enumeration or grouping of property by a statute which result…
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“Costs mandated by the courts” means any increased costs incurred by a local agency or school distri…
§
“Costs mandated by the federal government” means any increased costs mandated specifically by the fe…
§
“Costs mandated by the voters” means any increased costs expressly mandated upon a local agency or s…
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“County” means any chartered or general law county. “County” includes a city and county.
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“School district” means any school district, community college district, or county superintendent of…
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“Executive order” means any order, plan, requirement, rule or regulation issued: (a) By the Governor…
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“Law enacted after January 1, 1973,” means any statute enacted by the Legislature after January 1, 1…
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“Local agency” means any city, county, special district, authority or other political subdivision of…
§
“Percentage change in the cost of living” means the percentage change from April 1 of the prior year…
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“Property tax rate” means any rate of tax or assessment which is levied per unit of assessed value o…
§
“Sales tax exemption” means any provision which causes a reduction in revenue to a city or county un…
§
“Special district” means any agency of the state for the local performance of governmental or propri…
§
County free libraries established pursuant to Chapter 2 (commencing with Section 27151) of Division …
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(a) (1) Annually, the Department of Finance shall transmit to each city and each county an estimate …
§
(a) The annual percentage change in population for special districts shall be the percentage changes…
§
(a) Annually, the Department of Finance shall transmit to each community college district an estimat…
§
(a) Any classification or exemption of property for purposes of ad valorem property taxation enacted…
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The state shall annually reimburse cities and counties for the net loss of revenue from each statute…
§
Notwithstanding the provisions of Sections 2229 and 2230, prior to the end of each calendar year, co…
§
Any funds received by a local agency or school district pursuant to the provisions of this chapter m…
§
(a) The Director of Finance shall include in the Governor’s Budget an appropriation for a statute wh…
§
Claims for direct and indirect costs filed pursuant to Sections 2229 and 2231 shall be filed in the …
§
(a) Annually, no later than 90 days following the end of the fiscal year, each local agency (as defi…
§
If a local agency fails to file by October 1 each year a report required by Section 2237.2, the Cont…
§
For the 1979–80 fiscal year and thereafter, except as provided by subdivision (b) of Section 12 of A…
§
Revenues to reimburse local agencies and school districts pursuant to the provisions of Section 2229…
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When a bill is introduced in the Legislature, and each time a bill is amended, the Legislative Couns…
§
Whenever the Legislative Counsel determines that a bill will require state reimbursement to a local …
§
The estimate required by Section 2242 shall be the amount estimated to be required during the first …
§
In the event that a bill is amended on the floor of either house, whether by adoption of the report …
§
The Director of Finance shall include in the Governor’s Budget an appropriation for statutes identif…
§
The maximum property tax rates for local agencies shall be those established pursuant to the provisi…
§
For the purpose of establishing maximum property tax rates, whenever there is a comparison of rates …
§
The maximum property tax rate which may be levied by any county for general purposes shall be the co…
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(a) Any county which was providing structural fire protection services in unincorporated areas of th…
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Whenever a county board of supervisors adopts the provisions of Sections 42649 and 85265.5 of the Ed…
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The maximum property tax rate which may be levied by any city shall be: (1) For general law cities, …
§
A local agency or district formed by a city after the effective date of this chapter to take over an…
§
The maximum property tax rate which may be levied by, or on behalf of, a special district formed pri…
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This section shall apply only to special districts formed between January 1, 1972, and the effective…
§
After the effective date of this section the formation of a special district shall not be effective …
§
Notwithstanding paragraph (2) of Section 2263, the maximum property tax rate which may be levied by,…
§
In the event that a local agency elects to follow the provisions of Part 3.5 (commencing with Sectio…
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In lieu of the maximum property tax rates established by other provisions of this article, the voter…
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This section shall provide an alternate procedure to the other provisions of this chapter for establ…
§
In the event that a special district employs a system of ad volorem property taxation in which the d…
§
As used in Section 2266, “property tax revenue” includes revenue distributed in the prior fiscal yea…
§
This section shall provide an alternate procedure to the other provisions of this article for establ…
§
In the event that an error or omission occurred in determining the property tax rate which was levie…
§
A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property ta…
§
A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property ta…
§
An additional property tax heretofore or hereafter levied pursuant to the provisions of Section 2271…
§
The Controller shall issue, and shall revise, as needed, advisory guidelines to assist local agencie…
§
Notwithstanding the provisions of Section 2271.1, an additional levy made prior to January 1, 1976, …
§
A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property ta…
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(a) A local agency may levy, or have levied on its behalf, a rate in addition to the maximum propert…
§
The provisions of Section 2273 shall apply to a contract or lease signed after January 1, 1973, if a…
§
If, prior to January 1, 1973, a local agency was a party to any contract or lease, the terms of whic…
§
(a) In the event of an emergency which constitutes a danger to the public health, safety or welfare,…
§
A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property ta…
§
A local agency to which Section 2267 is applicable, may levy, or have levied on its behalf, a rate i…
§
A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property ta…
§
In the event that a local agency is required to pay or is authorized to collect any fees, assessment…
§
A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property ta…
§
A special district may levy, or have levied on its behalf, a rate in addition to the maximum propert…
§
(a) A local agency may levy, or have levied on its behalf, a rate in addition to the maximum propert…
§
A city may levy, or have levied on its behalf, a rate in addition to the maximum tax rate establishe…
§
For the purposes of this article, the term “qualified voter of the local agency” means a voter who m…
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(a) No local agency formed after the effective date of this chapter shall levy, or have levied on it…
§
Whenever a local agency is formed without an election, there may be submitted to the agency declarin…
§
A maximum property tax rate election held by a local agency formed under a law that does not provide…
§
Whenever possible, elections to approve maximum property tax rates shall be consolidated with other …
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As used in this article “governmental reorganization” means any formation of, annexation to, detachm…
§
Except as provided in Section 2263.2, whenever a governmental reorganization occurs, the maximum pro…
§
In the event that the boundaries of a local agency are altered by a governmental reorganization, or …
§
In the event that a governmental reorganization makes it necessary or desirable for a local agency t…
§
In the event than an election is required in order to approve and effectuate a governmental reorgani…
§
As used in this article “functional consolidation” means the transfer, from one local agency to anot…
§
Whenever a functional consolidation occurs, the maximum property tax rate for any local agency affec…
§
The local agency which transfers a program or service shall reduce its maximum property tax rate as …
§
The maximum property tax rate for a local agency assuming the responsibility for providing a program…
§
Any adjustment in the maximum property tax rate of a local agency made pursuant to Section 2308 shal…
§
Annually, no later than 15 days after the property tax rate for a local agency has been fixed, each …
§
In the event that the Controller determines that an error has occurred in establishing a property ta…
§
If a local agency fails to file the report required by Section 2325 by October 15, the Controller, i…
§
Taxes shall be paid only in the mediums permitted by this chapter.
§
Taxes may be paid in legal tender or in money receivable in payment of taxes by the United States. T…
§
A tax levied for a special purpose shall be paid in such funds as may be directed.
§
As used in this division, “electronic funds transfer” means any transfer of funds, other than a tran…
§
(a) The tax collector for any city, county, or city and county may, in his or her discretion, accept…
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As used in this division, “negotiable paper” means checks, drafts, and money orders.
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(a) Except as provided in subdivision (b), the tax collector or treasurer for any city or county may…
§
The acceptance of negotiable paper constitutes a payment of a tax, assessment, or redemption as of t…
§
The officer accepting negotiable paper may deposit it daily with a bank for collection and receive f…
§
If any negotiable paper is returned unpaid to the bank with which it was deposited pursuant to any r…
§
If any negotiable paper is not paid on due presentment for any reason, any record of payment made on…
§
Notwithstanding any other provision of law, after the return to the depositing county officer of any…
§
When a cancellation is made, the officer making it shall record it on the record where the notation …
§
By resolution of the board of supervisors passed by a four-fifths vote, any county warrant for a par…
§
(a) As used in this section: (1) “Credit card” means any card, plate, coupon book, or other credit d…
§
(a) If a remittance to cover a payment required by law to be made to a taxing agency prior to a spec…
§
If an application, tax statement or claim for credit or refund required by law to be filed with a ta…
§
(a) Upon receipt of the payment by the Controller described in Section 20602, 20630, 20639.6, or 206…
§
(a) Upon receiving a copy of the “notice of lien for postponed property taxes” from the Controller, …
§
Upon the failure of a transferee to file a change in ownership statement required by Section 480, th…
§
(a) On or before the fourth Monday in September, the auditor shall deliver the secured roll to the t…
§
The tax collector shall collect all property taxes.
§
At the time the auditor delivers the local assessment roll to the tax collector, he shall charge the…
§
When property the taxes on which are to be collected by the tax collector is placed on the roll afte…
§
The following taxes on the secured roll are due and payable November 1: (a) All taxes on personal pr…
§
The second half of taxes on real property on the secured roll is due and payable February 1.
§
The entire tax on real property may be paid when the first installment is due and payable or at any …
§
Upon authorization of the board of supervisors, the tax collector shall accept payment of the second…
§
The tax collector may fix a date preceding the due date when payments may be made.
§
On or before November 1 of each year, the tax collector shall publish a notice specifying: (a) The d…
§
The notice shall be published once a week for two weeks in a newspaper, if there is one published in…
§
Annually, on or before November 1, the tax collector shall mail or electronically transmit a county …
§
When the tax collector sends a tax bill to any person respecting property which has been assessed to…
§
(a) A disclosure shall be printed on each tax bill for properties that have been purchased, newly co…
§
A notice shall be printed on all tax bills specifying that if taxes are unpaid, it will be necessary…
§
Any county department, officer, or employee charged by law with the collection of any county tax ass…
§
The application for a discharge of accountability shall include: (a) A statement of the nature of th…
§
The board of supervisors may make an order discharging the department, officer, or employee, from fu…
§
Any county department, officer or employee may refrain from collecting any tax, assessment, penalty …
§
(a) At the option of a county and when authorized by resolution of the board of supervisors pursuant…
§
The following information shall be included in each county tax bill, whether mailed or electronicall…
§
(a) Upon the written request of a taxpayer made no later than September 1, a tax collector who has a…
§
On the tax bill for tax-defaulted property shall appear in writing the fact that prior year taxes ar…
§
The tax collector shall issue separate tax bills for tax-defaulted property and property which is no…
§
The auditor shall enter the descriptions and the separate valuations on the roll in lieu of the orig…
§
All taxes shall be paid at the tax collector’s office unless the board of supervisors, upon recommen…
§
The tax collector shall mark the fact and date of payment on the roll or delinquent roll, opposite t…
§
The tax collector may, when approved by resolution of the board of supervisors of such county, adopt…
§
Whenever taxes are paid in cash or whenever a receipt is requested at the time of payment by the per…
§
When the county sends a tax bill or copy thereof to any homeowner who received the homeowners’ exemp…
§
(a) When the county sends to any person a tax bill, it shall be accompanied by a notice regarding pr…
§
Not less than once every 12 months and on dates approved by the auditor, the tax collector shall acc…
§
All taxes due November 1, if unpaid, are delinquent at 5 p.m., or the close of business, whichever i…
§
The second half of taxes on real property, if unpaid, is delinquent at 5 p.m., or the close of busin…
§
If December 10 or April 10 falls on Saturday, Sunday or a legal holiday, the time of delinquency is …
§
After the second installment of taxes on the secured roll is delinquent, the tax collector shall col…
§
Prior to February 1st, the auditor shall: (a) Compute and enter the delinquent penalty against all t…
§
After the second half of taxes on real property is delinquent, the tax collector shall prepare a del…
§
On or before June 1st, the auditor shall compare the delinquent roll, if one is prepared, with the s…
§
Within three days after this settlement, the auditor shall: (a) Compute and enter the penalties and …
§
Annually, on or before August 10th, the tax collector shall make a collections report on the secured…
§
The auditor shall then administer an oath to the tax collector, to be written and subscribed on the …
§
The auditor shall foot the amount unpaid on the delinquent roll, credit the tax collector with the a…
§
If the roll or delinquent roll is transferred from one collector to another, the auditor shall credi…
§
If the tax collector refuses or neglects for five days to make payments or settlements as required i…
§
The district attorney shall bring suit against the tax collector and his sureties for this amount. T…
§
The roll or delinquent roll or a copy certified by the tax collector, showing unpaid taxes against a…
§
When the amount of taxes paid exceeds the amount due by more than twenty dollars ($20), the tax coll…
§
Notwithstanding any other law, the tax collector may apply any refund due a taxpayer, or the taxpaye…
§
Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due …
§
Notwithstanding Sections 2605, 2606, 2607, 2617, 2618, 2621, and 2624, if so ordered by a resolution…
§
Notwithstanding the provisions of any other law, any tax, assessment, fee or charge to become a lien…
§
Half the taxes on real and personal property on the secured roll are due November 1st, and if the am…
§
The second half of taxes on real and personal property on the secured roll is due February 1st.
§
The entire tax on the secured roll may be paid when the first half is due. The first half may be pai…
§
All taxes due November 1, if unpaid, are delinquent at 5 p.m., or the close of business, whichever i…
§
The second half of taxes on the secured roll, if unpaid, is delinquent at 5 p.m., or the close of bu…
§
If December 10 or April 10 falls on Saturday, Sunday or a legal holiday, the time of delinquency is …
§
After the second installment of taxes on the secured roll is delinquent, the tax collector shall col…
§
After the second half of taxes on the secured roll is delinquent, the tax collector shall prepare a …
§
Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due …
§
The Legislature finds and declares that the retention by counties of replicated property tax payment…
§
For purposes of this chapter, “replicated payment” means a payment, submitted by or on behalf of a t…
§
If a taxpayer or agent for the taxpayer submits a payment indicated for application to a specific ta…
§
(a) An owner of record may instruct a tax collector, by written request, to refund a replicated paym…
§
If a replicated tax payment is not returned to the tendering party within 60 days of becoming final,…
§
The provisions of this chapter shall not be construed as prohibiting a tax collector’s exercise of r…
§
It is hereby declared to be the policy of the state and the intent of this chapter to provide for: (…
§
For the purposes of this chapter: (a) Improvements are not a parcel separate from the land on which …
§
Any person may apply to the tax collector to satisfy and remove any lien by paying the sum of the fo…
§
The amount due on the remainder of the assessment shall be the difference between the amount due on …
§
Any person filing an affidavit of interest may apply to the tax collector to have any parcel separat…
§
(a) The county assessor shall determine a separate valuation on the parcel, and shall determine the …
§
The assessor shall transmit the application to the auditor, who shall enter the descriptions and the…
§
If the assessor has set forth the value of personal property, or leasehold improvements, or possesso…
§
If the assessor has not set forth the value of personal property, or leasehold improvements, or poss…
§
The amount due on the remaining parcel shall be the difference between the amount due on the whole a…
§
It is hereby declared to be the purpose of this chapter to provide an alternative procedure for the …
§
The procedure authorized by this chapter may be placed in effect in any county by resolution of the …
§
When this alternative method of collection of taxes on the secured roll is adopted all entries forme…
§
Annually, on or before June 1st, the auditor shall (a) Compute and enter the delinquent penalties an…
§
Annually, on or before August 10th, the tax collector shall make a collections report on the secured…
§
The auditor shall then administer an oath to the tax collector, to be written and subscribed on the …
§
The auditor shall foot the amount unpaid on the secured roll, credit the tax collector with the amou…
§
If the roll is transferred from one collector to another, the auditor shall credit the one and charg…
§
If the tax collector refuses or neglects for five days to make payments or settlements as required i…
§
The district attorney shall bring suit against the tax collector and his sureties for this amount. T…
§
The roll, showing unpaid taxes against any property, is prima facie evidence of the assessment, the …
§
Taxes on unsecured property are due on the lien date.
§
The assessment of unsecured property shall be deemed complete for the purpose of enforcing the colle…
§
The tax collector shall collect taxes on unsecured property.
§
In collecting taxes on unsecured property the tax rate to be used is the rate for property of the sa…
§
To enable the tax collector to collect taxes on unsecured property on or after the due date, the ass…
§
(a) The tax collector may, no later than 30 days prior to the date on which taxes are delinquent and…
§
When taxes on unsecured property are paid in cash or whenever a receipt is requested at the time of …
§
Any person who receives a tax bill respecting property which has been assessed to another and who ha…
§
The tax collector shall record a payment of taxes on the unsecured roll by either of the following m…
§
Taxes, penalties, and costs on unsecured property, as defined in subdivision (b) of Section 134, sha…
§
(a) Taxes on the unsecured roll as of July 31, if unpaid, are delinquent at 5 p.m., or the close of …
§
Notwithstanding Section 2922, with respect to taxes on the unsecured roll where an application for r…
§
Any county department, officer, or employee charged by law with the collection of any delinquent tax…
§
The collector of taxes on unsecured property shall prepare a delinquent roll or abstract list of unp…
§
The delinquent roll or abstract list shall contain all the essential information relating to unpaid …
§
Annually, after the taxes on the unsecured roll become delinquent, the collector shall insert in the…
§
Upon completion of any delinquent roll or abstract list, or the insertion of new information on an a…
§
Errors occurring in the delinquent roll or abstract list may be corrected under the same conditions,…
§
The delinquent roll, abstract list, or a copy certified by the collector, showing unpaid taxes again…
§
Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due …
§
Notwithstanding any other provision of law, if the tax collector can determine that an assessee on t…
§
Any original unsecured roll containing the information set forth in the delinquent roll or in an abs…
§
Upon destruction of the original unsecured roll pursuant to Section 2928, any taxes on any property …
§
Taxes due on unsecured property may be collected by seizure and sale of any of the following propert…
§
A record shall be kept of the property seized and sold.
§
Property shall not be seized or sold in satisfaction of taxes on unsecured property until after the …
§
Notwithstanding the provisions of Section 2953, any property which is assessed on the unsecured roll…
§
(a) An assessee may challenge a seizure of property made pursuant to Section 2953 by petitioning for…
§
If the assessee prevails in the special proceeding for a writ under Section 2954, the assessee is en…
§
In all special proceedings for a writ brought under this article, all courts in which such proceedin…
§
Notice of the time and place of sale shall be given at least one week before the sale by publication…
§
The sale shall be at public auction. A sufficient amount of the property shall be sold to pay the ta…
§
Property seized may be redeemed by the owner thereof by the payment of taxes, penalties and costs at…
§
On payment of the price bid for property sold, the delivery of the property with a bill of sale vest…
§
Any excess in the proceeds of the sale over the taxes, penalties, and costs shall be returned to the…
§
The unsold portion of any property may be left at the place of sale at the risk of the owner.
§
Property shall not be seized and sold for taxes on the unsecured roll after three years from the dat…
§
If an assessee of property on the unsecured roll moves to another county, the official collecting ta…
§
Where delinquent taxes or assessments, including those on personal property, are not a lien on real …
§
In any suit for taxes the roll, or a duly certified copy of any entry, showing the assessee, the pro…
§
When a civil action is brought by the tax collector to recover delinquent unsecured property taxes, …
§
(a) The tax collector may commence an action for recovery of taxes on property on the unsecured roll…
§
Civil actions for delinquent taxes or assessments pursuant to Section 3003 shall be commenced within…
§
If any unsecured tax, interest, or penalty imposed under this part is not paid by the last day of th…
§
The clerk of the court immediately upon the filing of the certificate shall enter a judgment for the…
§
An abstract or a copy of the judgment with respect to unsecured taxes shall be recorded, without fee…
§
Notwithstanding any other provisions of law relating to interest authorized or allowed as a result o…
§
In addition to any penalty or fee imposed pursuant to this part, a penalty equal to the amount of an…
§
Within 10 years from the date of the recording or within 10 years from the date of the last extensio…
§
Execution shall issue upon the judgment upon request of the official collecting taxes on the unsecur…
§
(a) The judgment is satisfied and the lien removed when, but not before, the satisfaction of the jud…
§
Upon being directed by the Controller to sell a residential dwelling, pursuant to Chapter 4.5 (comme…
§
The warrant shall be recorded in the county in which the real property is located in such manner as …
§
The Department of General Services shall pay or advance to the sheriff or marshal, the same fees, co…
§
The fees, commissions, and expenses incurred by the Department of General Services in the issuance, …
§
(a) The county tax collector may, within 30 days after the delinquency date, give written notice to …
§
(a) Annually, on or before June 8, the tax collector shall publish a notice of impending default for…
§
The notice shall be in the form of an affidavit and shall show: (a) That unless paid, the amount due…
§
Publication shall be made pursuant to Section 6063 of the Government Code in the county. If no newsp…
§
Annually, on or before June 8th, the tax collector shall publish a notice of power and intent to sel…
§
The published notice shall show: (a) The date of the notice. (b) (1) That on July 1, five years or m…
§
Except as provided in Article 1.8 (commencing with Section 3381) of this chapter, the publication sh…
§
Immediately after the publication is completed, the tax collector shall file with the county recorde…
§
(a) After the first publication of the notice and not less than 21 days nor more than 35 days before…
§
The mailed notice shall show the same information required for the published notice in Section 3362.…
§
(a) Annually, on or before September 8, the tax collector shall publish the affidavit that the real …
§
The notice shall show: (a) The affidavit of tax default. (b) The fact that the real property may be …
§
Except as provided in Article 1.8 (commencing with Section 3381), the publication shall be made purs…
§
Immediately after the publication is completed, the tax collector shall file with the county recorde…
§
The county tax collector or assessor, whichever is applicable, shall notify the Controller within 60…
§
(a) Upon request of the tax collector, the Controller shall provide to the tax collector information…
§
(a) In each county where the tax collector or, if the county is a chartered county, the board of sup…
§
Annually, the board of supervisors shall let the contracts for publication of the published delinque…
§
The contracts for the publications shall include the publication of the proper portion of the publis…
§
The board of supervisors may provide by order for mailing to each assessee on the published delinque…
§
In ordering mailing of a copy of items delinquent, the board of supervisors may do either of the fol…
§
At 12:01 a.m. on July 1, the taxes, assessments, penalties, and costs on real property except tax-de…
§
The amount due on any property may be paid until the close of business on June 30 if it was separate…
§
If the tax collector discovers before the declaration that because of any error the tax on a parcel …
§
In appropriate columns on the delinquent roll, or the secured roll if the delinquent roll has been d…
§
Every person who does any act tending permanently to impair the value of tax-defaulted property is g…
§
Within 30 days after the declaration of default, the tax collector shall furnish the auditor with a …
§
The tax collector shall transmit the list of property to the assessor who shall enter on his or her …
§
In lieu of the procedure specified in Section 3443, where a machine-prepared roll is used, the fact …
§
If the original declaration of default by operation of law is ever canceled or held void, the proper…
§
The tax collector may, in his or her discretion, accept any method of payment authorized by Section …
§
The acceptance of negotiable paper constitutes payment for tax-defaulted property and tax-defaulted …
§
If any negotiable paper is not paid on due presentation for any reason, any record of payment made o…
§
(a) If any part of a bid that was accepted by the tax collector is not paid when due, the county sha…
§
(a) (1) (A) Five years or more, or three years or more in the case of nonresidential commercial prop…
§
(a) The tax collector shall execute a notice whenever a parcel becomes subject to the power of sale …
§
The notice shall specify: (a) A statement that five years or more have elapsed since the taxes or as…
§
By June 15 of the year property is to become subject to a power of sale under Section 3691, the asse…
§
The notice shall be recorded with the county recorder. After recordation, the notice shall be forwar…
§
The tax collector shall file the notice in his or her office and keep a record to show the subsequen…
§
Upon request of the Controller, the tax collector shall report the disposition of all tax-defaulted …
§
(a) The tax collector shall attempt to sell tax-defaulted property, as provided in this chapter, wit…
§
Notwithstanding any other provision of law, for purposes of this chapter, all of the following apply…
§
A public auction conducted by electronic media, including the Internet, to sell property under this …
§
(a) All property sold under this chapter is offered and sold as is. (b) The state, the county, and a…
§
(a) Notwithstanding any other provision of law, any county, city, city and county, or any nonprofit …
§
(a) With the exception of the sealed bid sale procedures authorized under Section 3692, all sales pu…
§
(a) With the exception of the sealed bid sale procedures authorized under Section 3692, all sales pu…
§
Notwithstanding Section 3693, the tax collector may make the sale of any property sold under this ch…
§
A sale under this chapter shall take place only if approved by the board of supervisors.
§
(a) If the governing body of any taxing agency does not, before the date of the first publication of…
§
As used in Section 3695, “assessments” does not include assessments which were, at the time of the d…
§
In addition to the provisions in Section 3695 relative to objections to sales, the state or city or …
§
In addition to the provisions of Sections 3695 and 3695.4 relative to objections to sales, any nonpr…
§
To make any sale under this chapter, the tax collector shall transmit a notice to the board of super…
§
(a) Except as provided in Section 3698.7, the minimum price at which property may be offered for sal…
§
(a) With respect to property for which a property tax welfare exemption has been granted and that ha…
§
The tax collector, upon the recommendation of county counsel, may remove a parcel from the tax sale …
§
On receipt of the notice described in Section 3698, the board of supervisors shall by resolution eit…
§
Upon providing notice to the board of supervisors as required by Section 3698, the tax collector sha…
§
Not less than 45 days nor more than 120 days before the proposed sale, the tax collector shall send …
§
(a) Not less than 45 days nor more than 120 days before the proposed sale, the tax collector shall s…
§
(a) The tax collector shall publish the notice of intended sale once a week for three successive wee…
§
If in the judgment of the board of supervisors any property to be sold under this chapter will bring…
§
The notice of intended sale shall include all of the following: (a) The date, time, and place of the…
§
In addition to the published notice required by Section 3702, the tax collector may advertise the in…
§
(a) In the case of a property that is the primary residence of the last known assessee, as indicated…
§
Any city or the State or any taxing agency or revenue district may bid on property.
§
If the property is not redeemed before the close of business on the last business day prior to the d…
§
The tax collector may postpone the tax sale or any portion thereof under the following conditions: (…
§
(a) (1) The right of redemption terminates at the close of business on the last business day prior t…
§
On receiving the full purchase price at any sale under this chapter, the tax collector shall, withou…
§
Upon execution the tax collector shall immediately record the deed with the county recorder and pay …
§
If a deed to the purchaser contains a clerical error or misstatement of fact, a corrected deed may b…
§
The county clerk shall take acknowledgment of the deed without charge.
§
In addition to the usual provisions of a deed conveying real property, the deed shall specify all of…
§
Except as against actual fraud, the deed duly acknowledged or proved is conclusive evidence of the r…
§
The deed conveys title to the purchaser free of all encumbrances of any kind existing before the sal…
§
It is hereby declared to be the policy of the state and the intent of the provisions of this code, t…
§
Within 30 days after the sale, the tax collector shall report to the assessor the following: (a) The…
§
The tax collector shall deposit the money received from the sale like tax collections and shall imme…
§
The amount of the cost of advertising the sale, including but not limited to the published notice re…
§
On receipt of the duplicate report of sale, the auditor shall mail a copy of it to the secretary or …
§
On receipt of the notice for claims, the governing board of each taxing agency, not also a revenue d…
§
As soon as practicable after the expiration of the time for filing claims, the county auditor shall …
§
If the board of supervisors dispute the correctness of any share claim, the money received from the …
§
If the share claims are correct or if settlement is made of all disputed claims relating to any parc…
§
(a) A proceeding based on alleged invalidity or irregularity of any proceedings instituted under thi…
§
A defense based on the alleged invalidity or irregularity of any proceeding instituted under this ch…
§
Whenever property has been purchased at tax sale, the purchaser or any other person claiming through…
§
Before holding any tax deed heretofore or hereafter given under this chapter or Chapter 8 (commencin…
§
If the amount required to be paid in accordance with Section 3728 of this code is not paid within su…
§
(a) When a court holds a tax deed given under this chapter or Chapter 8 (commencing with Section 377…
§
(a) When a tax deed to a purchaser of property sold by the tax collector pursuant to this part is re…
§
The board of supervisors of any county may, by resolution, authorize any county officer to perform o…
§
As used in this chapter, “taxes” includes assessments.
§
As used in this chapter, “taxing agency” includes a county treasurer acting as trustee for a reclama…
§
For purposes of this chapter: (a) “Low-income persons” means persons and families of low or moderate…
§
Whenever property becomes subject to a power of sale pursuant to Section 3691 for taxes, including t…
§
The State has all the rights under this chapter of a taxing agency to which property has been deeded…
§
Whenever the county or the State is the purchaser the price shall be agreed upon between the county …
§
Notwithstanding anything to the contrary, no parcel for which a tax certificate has been sold and no…
§
Whenever property tax defaulted for five years or more, or three years or more in the case of nonres…
§
Whenever property has been tax defaulted for five years or more, or three years or more in the case …
§
(a) When residential or vacant property has been tax defaulted for five years or more, or three year…
§
Any agreement under this chapter may include a provision for payment to the county treasurer while t…
§
If property tax defaulted for more than five years, or more than three years in the case of nonresid…
§
Any agreement under this article may: (a) Cover any tax-defaulted property without regard to the bou…
§
(a) The sales price of any property sold under this article shall include, at a minimum, the amounts…
§
No option to purchase property under this article shall be given for longer than three years.
§
(a) A sale under this chapter shall take place only if approved by the board of supervisors. (b) The…
§
The agreement shall be submitted to the Controller. If he or she does not approve the agreement, he …
§
In the case of an agreement involving a nonprofit organization, the board of supervisors may establi…
§
By written authorization, the Controller shall then direct the county tax collector to cause notice …
§
The notice of agreement shall state: (a) A description of the property substantially as described in…
§
The notice of agreement shall be published once a week for three successive weeks in a newspaper of …
§
If in the judgment of the board of supervisors any property to be sold under this chapter would brin…
§
The tax collector shall mail a copy of the notice not less than 45 nor more than 60 days prior to th…
§
The cost of giving the notice of agreement shall be paid by the taxing agency or nonprofit organizat…
§
An affidavit showing that the notice of agreement has been given as prescribed shall be filed in the…
§
The agreement shall become effective no sooner than 5:01 p.m. on the 21st day after the first public…
§
If not previously terminated, all rights to redeem the property shall terminate on the date and at t…
§
(a) If any portion of the property is not so redeemed, the tax collector shall, without charge, exec…
§
If a deed to the purchaser contains a clerical error or misstatement of fact, a corrected deed shall…
§
In addition to the usual provisions of a deed conveying real property, the deed shall specify: (a) T…
§
Except as against actual fraud, the deed is conclusive evidence of compliance with this article and …
§
Any payment required by an agreement under this chapter shall be made to the county tax collector an…
§
A proceeding based on alleged invalidity or irregularity of any agreement or deed executed under thi…
§
A defense or cross-complaint based on the alleged invalidity or irregularity of any agreement or dee…
§
On execution of the deed to the taxing agency or nonprofit organization, the tax collector shall rep…
§
The tax collector shall note the fact and date of a sale under this chapter on the margin of each de…
§
If any property, whether subject to a power of sale pursuant to Section 3691 or not, is deeded for t…
§
Whenever tax-defaulted property has been purchased at tax sale, including purchases made under Chapt…
§
The complaint shall include as defendants to the action, all persons who are known to plaintiff or w…
§
The complaint may further include as defendants persons unknown to plaintiff who claim any right, in…
§
All unknown defendants, except unknown defendants owning a special assessment, shall be described in…
§
Unknown defendants owning or claiming an interest in a special assessment shall be described in the …
§
Whenever unknown defendants owning or claiming an interest in special assessments are made parties d…
§
Within 10 days after the filing of the complaint, plaintiff shall file or cause to be filed in the o…
§
Any summons that is issued shall contain the matters required by Section 412.20 of the Code of Civil…
§
Within 30 days after the issuance of the summons, the plaintiff shall post, or cause to be posted, a…
§
All known defendants shall be served in the manner provided by law for the service of a summons in a…
§
All unknown defendants shall be served by publication as provided for in Section 415.50 of the Code …
§
All unknown defendants served by publication shall have the same rights as are provided by law for o…
§
No decree quieting title or establishing the rights of any of the defendants as to the property shal…
§
On the trial of the action, the court shall determine the rights of all the parties thereto.
§
If the court determines that any of the defendants have any right, title, interest, lien or estate i…
§
If the court orders a sale of the property or a partition thereof, the same shall be made in accorda…
§
If the right, title, interest, lien or estate of a known or unknown defendant established by the dec…
§
If the court determines that none of the defendants have any right, title, interest, lien or estate …
§
The decree, after it has become final, is conclusive against all the persons named in the complaint …
§
After the judgment has become final, a certified copy thereof shall be delivered to the treasurer. U…
§
The remedy provided in this chapter shall be construed as cumulative and not exclusive of any other …
§
“Treasurer,” as used in this chapter, means any person who is the custodian of the funds collected o…
§
“Special assessment,” as used in this chapter, means any assessment levied pursuant to any of the im…
§
Tax-defaulted property may be redeemed until the right of redemption is terminated.
§
The tax collector may provide notification of the tax defaulted status of the property to the proper…
§
The amount necessary to redeem shall be paid in lawful money of the United States and is the sum of …
§
(a) Redemption penalties are the sum of the following: (1) Beginning July 1st of the year of the dec…
§
If the property is not on the current roll, the tax collector may do either of the following: (a) Re…
§
After the settlement under Section 2630, the delinquent roll, or a photographic copy thereof, shall …
§
The tax collector shall be the redemption officer of the county. Application to redeem shall be made…
§
The tax collector shall prepare an estimate of the amount necessary to redeem.
§
When tax-defaulted property is redeemed and upon the request of the redemptioner, the tax collector …
§
The certificates, with the money, shall be delivered to the tax collector and he or she shall receip…
§
With the approval of the board of supervisors the tax collector may establish a procedure for making…
§
Any redemption certificate may be destroyed by the county tax collector if (a) the destruction has b…
§
(a) Not less than once every 12 months and on dates approved by the auditor the tax collector shall …
§
(a) The records and accounts of the tax collector pursuant to this part shall be audited at least on…
§
The tax collector shall note the fact and date of redemption on the margin of each delinquent roll o…
§
If delinquent taxes are paid in installments, the tax collector may stamp or write “See Supplemental…
§
The tax collector shall prepare and set up a convenient and appropriate index record, or other worka…
§
(a) When tax-defaulted property subject to the notice recorded under Section 3691.4 is redeemed, the…
§
Whenever tax-defaulted property is redeemed, the redemptioner or any other person claiming through t…
§
When it can be determined from an inspection of the tax records that the tax collector has erroneous…
§
If payment of the redemption deficiency is not made within 30 days following the mailing of the noti…
§
Any redemption deficiency on account of which the notice or bill required by Section 4114 is not mai…
§
It is hereby declared to be the policy of the state and the intent of this chapter to provide for: (…
§
For the purposes of this chapter: (a) Improvements are not a parcel separate from the land on which …
§
Any person may apply to the tax collector to satisfy and remove any lien by paying the sum of the fo…
§
Where delinquent taxes are being paid in installments, and a lien is sought to be satisfied and remo…
§
(a) Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes …
§
Any person filing an affidavit of interest may apply to the tax collector to have any parcel separat…
§
The county assessor shall determine a separate valuation on the parcel for each of the years for whi…
§
If the assessor has set forth the value of personal property, or leasehold improvements, or possesso…
§
If the assessor has not set forth the value of personal property, or leasehold improvements, or poss…
§
The amount necessary to redeem the parcel is the sum of the following: (a) The amount of defaulted t…
§
The amount necessary to redeem the remaining parcel is the sum of the following: (a) The amount of d…
§
Where delinquent taxes are being paid in installments, and a parcel is separately redeemed under thi…
§
In all other respects, the redemption shall be made in the ordinary manner.
§
As used in this chapter, “taxes” includes all taxes and assessments and annual installments of asses…
§
As used in this chapter, “back taxes” means all payments required to be made under any provision of …
§
As used in this article: (a) “Redemption amount” means the total amount which would be necessary to …
§
(a) Any person may elect to pay delinquent taxes in installments under this article at any time prio…
§
(a) During the time payments are made under this article: (1) The property subject to the installmen…
§
Election to pay delinquent taxes in installments is made by payment, in the same manner as a redempt…
§
In each succeeding fiscal year the redemptioner shall pay all current taxes and penalties coming due…
§
In each succeeding fiscal year the redemptioner shall pay, before the delinquency date of the last i…
§
If all payments are not made on or before the dates prescribed, the property may become subject to a…
§
(a) Notwithstanding any other provision of this article, the tax collector of any county that is des…
§
Payments under this article are not a redemption or partial redemption.
§
The redemption certificate for a redemption under this article shall show: (a) The amounts used to a…
§
Except as provided in this article, the redemption shall be made in the usual manner.
§
When property is redeemed on which delinquent taxes have been paid in installments, there shall be c…
§
When payment of delinquent taxes in installments on any property was started under any provision of …
§
The abstract list shall contain all information in the rolls from which it is prepared relating to u…
§
Each year after property becomes tax defaulted by operation of law, the tax collector shall insert i…
§
Upon completion of any abstract list or the insertion of new information therein the auditor shall c…
§
When defects in description or form or clerical errors occur because of the preparation of the abstr…
§
The abstract list, or a copy certified by the tax collector, showing unpaid taxes against any proper…
§
Any delinquent tax roll and original secured roll on which it is based containing the information se…
§
Upon the destruction of the delinquent tax roll and the original secured roll pursuant to Section 43…
§
No proceeding or defense based upon a right or claim under a tax deed issued pursuant to this divisi…
§
The definitions in this chapter shall govern the construction of this part.
§
“Assigned penalties” means, with respect to any taxes and assessments assigned pursuant to a tax cer…
§
“Delinquency date” means the date on which a delinquency penalty attaches to taxes pursuant to Secti…
§
“Secured roll property” means property that remains on the secured roll after taxes thereon have bee…
§
“Tax certificate” means the intangible property right created upon a sale by the tax collector pursu…
§
Any county may, upon the recommendation of the tax collector, and by resolution of the board of supe…
§
In each county that elects to sell tax certificates, there shall be created a Tax Certificate Redemp…
§
Nothing in this part shall reduce, change, affect, or otherwise alter the rights of any property own…
§
Commencing no earlier than the date the property is declared in default, the tax collector may offer…
§
For purposes of Chapter 1A (commencing with Section 4653) and Chapter 3 (commencing with Section 470…
§
The proceeds from the sale of a tax certificate shall be applied as follows: (a) (1) To the Tax Cert…
§
(a) Upon the receipt by the tax collector of the entire amount of the taxes, assessments, and assign…
§
The tax collector may stop the collection of amounts in respect of a delinquency by the holder of a …
§
A tax certificate shall not be considered as having any situs in the county in which the real proper…
§
(a) The tax collector shall pay to the holder of a tax certificate, from amounts on deposit in the T…
§
(a) (1) The tax collector may sell tax certificates by any form of public or private sale, including…
§
The tax collector shall make and maintain the tax certificate record which shall be a list of all th…
§
Any tax certificate may be transferred at any time before it is canceled by endorsement by the tax c…
§
(a) A holder of a tax certificate may apply to the tax collector for a duplicate certificate if the …
§
Unless the context otherwise requires, as used in this part, “fund” includes: (a) A revenue district…
§
Unless otherwise provided by law, any amount distributed to the State pursuant to this part shall be…
§
The county treasurer and the county auditor shall each keep an accurate account of money received wh…
§
As used in this chapter, “taxes” includes all taxes, assessments, installments of assessments charge…
§
The county auditor may receive and distribute payments in lieu of taxes, other than city taxes, on p…
§
Taxes shall be distributed to each fund on the basis of the tax rate established for the current sec…
§
Amounts paid as delinquent penalties shall be distributed to the county general fund.
§
Amounts paid as penalties for failure to provide change-in-ownership statements shall be distributed…
§
The cost charge amounts collected by the tax collector shall be distributed to a county fund for use…
§
As used in this chapter, “taxes” includes all taxes and assessments charged on the current unsecured…
§
Taxes shall be distributed to each fund on the basis of the tax rate established for the current uns…
§
Amounts paid as delinquent penalties or accrued legal interest paid on judgments for the recovery of…
§
As used in this chapter, “taxes” includes all liens charged on the secured roll which are determined…
§
As used in this chapter “assessments” includes all liens charged on the secured roll which are not d…
§
Taxes, including taxes paid in accordance with provisions of Section 4837.5, and all delinquent pena…
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Assessments, and all delinquent penalties, interest and redemption penalties accruing thereon, shall…
§
Amounts collected as the cost for preparing the delinquent list shall be distributed to the county g…
§
All redemption fees collected for property tax-defaulted prior to January 1, 1984, shall be distribu…
§
All or any part of moneys received under the provisions of Chapter 3 (commencing with Section 4186) …
§
On termination of the right of redemption, amounts collected on defaulted installment plans shall be…
§
As used in this chapter, “taxes” includes all taxes and assessments charged on the delinquent unsecu…
§
Taxes shall be distributed to each fund on the basis of the tax rate established for the fiscal year…
§
Amounts paid as delinquent penalties or accrued legal interest paid on judgments for the recovery of…
§
As used in this chapter, “taxes” includes all liens determined by the application of an ad valorem t…
§
As used in this chapter, “assessments” includes all liens other than taxes which were, at the time o…
§
(a) There shall be distributed to the State of California, to be placed in the General Fund, one dol…
§
(a) There shall be distributed to the county general fund to reimburse the county for the cost of co…
§
There shall be distributed to the county general fund any fee collected to reimburse the county for …
§
(a) To reimburse the county for the costs of a personal contact, there shall be distributed to the t…
§
Amounts to reimburse the county for the cost of advertising sales of tax-defaulted property shall be…
§
After satisfaction of the amount specified in Sections 4672, 4672.1, and 4673, the proceeds shall be…
§
Any excess in the proceeds deposited in the delinquent tax sale trust fund remaining after satisfact…
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(a) (1) Any party of interest in the property may file with the county a claim for the excess procee…
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The board of supervisors of any county may, by resolution, authorize any county officers to perform …
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(a) When excess proceeds from the sale of tax-defaulted property exceed one hundred fifty dollars ($…
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(a) The Legislature hereby finds and declares that it is the purpose of this chapter to provide an a…
§
(a) The procedure authorized by this chapter may be placed in effect in any county by resolution of …
§
In any county electing to follow the procedure authorized by this chapter the board of supervisors b…
§
In any county electing to follow the procedure authorized by this chapter, the board of supervisors,…
§
In each county that elects to adopt the procedure authorized by this chapter there is hereby created…
§
(a) In any county electing to follow the procedure authorized by this chapter, the board of supervis…
§
Notwithstanding any other provision of law, general, special, or local, if Orange County sells or as…
§
In order to facilitate tax accounting in connection with the procedure authorized by this chapter ea…
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(a) Upon completion of the tax roll as prescribed by Section 2152, the county auditor shall determin…
§
Upon completion of the computation of delinquent penalties on unpaid first installments as prescribe…
§
Should any tax or assessment which was apportioned at the time of levy be changed by correction, can…
§
Amounts received on the secured tax roll for the current year shall be distributed on the accounts o…
§
Upon completion of the delinquent roll as prescribed by Section 2627, the auditor shall verify the t…
§
After apportionment to the state of the amounts prescribed by Section 4656.5, amounts received for t…
§
The proceeds of the sale of tax-defaulted property deposited in the delinquent tax sale trust fund s…
§
In any county electing to follow the procedure authorized by this chapter the tax collector and audi…
§
In any county electing under both Sections 4702 and 4702.5 to follow the procedures authorized by th…
§
Taxing agencies for which the county levies and collects taxes but for which the county treasury is …
§
This chapter shall have no application to tax levies made by counties on behalf of public districts …
§
There shall, notwithstanding any other provision of this chapter, be distributed to each fund not le…
§
(a) If a tax payment which is insufficient to cover the amount of taxes due and payable is received …
§
As used in this part, “taxes” includes assessments collected at the same time and in the same manner…
§
As used in this part, “district attorney” means the civil legal adviser of the board of supervisors.
§
The board of supervisors of any county may, by resolution, authorize the county administrative offic…
§
No refund shall be made under Chapter 5 of this part, nor shall any action be hereafter commenced no…
§
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action…
§
Notwithstanding any provision of law to the contrary, any taxpayer may, no later than 30 days after …
§
Incorrect entries on a roll may be corrected under this article as follows: (a) (1) Any error or omi…
§
Notwithstanding any other law, corrections to the roll that relate to the disabled veterans’ exempti…
§
When it can be ascertained by the assessor from an audit of an assessee’s books of account or other …
§
Clerical errors of the auditor on the roll may be corrected under this article at any time before th…
§
If the amount of any tax or special assessment is understated on the roll by five dollars ($5) or le…
§
(a) Notwithstanding Section 2610.5, in the case of corrections made to the roll pursuant to Section …
§
Corrections authorized under this article shall be made by the auditor.
§
Clerical errors on the delinquent roll may be corrected by the tax collector at any time before the …
§
If the correction will decrease the amount of unpaid taxes, the consent of the board of supervisors …
§
(a) If the correction will result in a reduction of an assessment that would entitle the assessee to…
§
In the event any correction authorized under this article has the effect of increasing the assessmen…
§
The date and nature of the correction shall be entered on the roll on which the error was made or on…
§
(a) Notwithstanding any other provision of law, taxes due, whether secured or unsecured, on escape a…
§
If the roll of any taxing agency in course of preparation is lost or destroyed because of public cal…
§
If tax-defaulted property has been erroneously redeclared tax defaulted, or if property subject to a…
§
On receipt of satisfactory, verified, written evidence that taxes have been entered on the secured r…
§
If any error or defect has been carried into any publication, the publication may be republished as …
§
(a) If the error or defect is discovered after the time required for the original publication, the p…
§
When it can be ascertained from any roll or from any papers of the board what was intended or what s…
§
When it can be ascertained by the board from an audit of an assessee’s books of account or other pap…
§
If the correction will increase the amount of taxes due, the board shall give the assessee opportuni…
§
The date and nature of the correction shall be entered in the records of the board.
§
The board shall transmit a statement of the correction of the assessment to the auditor of the count…
§
The auditor shall enter the correction on the roll of the county or city opposite the description of…
§
(a) If an assessee or agent of the assessee, by mistake, pays the tax on other than the property int…
§
(a) If through no fault of the assessee or agent of the assessee a tax payment is credited to proper…
§
The property owner shall sign and file with the tax collector a verified cancellation voucher contai…
§
If a credit is canceled on unintended property, the tax collector shall notify the assessee or agent…
§
The notice shall state that the owner of the unintended property may within ten days after the maili…
§
If the amount paid is less than the amount due on the property intended, the balance of the amount d…
§
If the amount paid exceeds the amount due on the property intended, the applicant is entitled to a r…
§
(a) This article shall be applicable only if all of the requirements of either of the following are …
§
The redemptioner shall sign and file with the tax collector a verified statement containing complete…
§
If a credit is canceled on unintended property, the tax collector shall notify the assessee or agent…
§
The notice shall state that the last assessee of the property in connection with which payment may b…
§
If the amount paid by the redemptioner is less than the amount necessary to redeem the property inte…
§
If the amount paid by the redemptioner exceeds the amount necessary to redeem the property intended …
§
All or any portion of any uncollected tax, penalty, or costs, heretofore or hereafter levied, may on…
§
The notice shall state: (a) The grounds of cancellation; (b) That collection of the tax for the year…
§
If the board of supervisors orders that collection of the tax should be enforced, the assessor shall…
§
Any delinquent penalty, cost, redemption penalty, interest, or redemption fee, heretofore or hereaft…
§
In charter counties with a population of over 1,300,000, all or a portion of the duties imposed upon…
§
Any penalty, costs, or other charges resulting from tax delinquency may be canceled by the auditor o…
§
(a) Notwithstanding Section 2610.5, in the case of cancellations made to the roll pursuant to Sectio…
§
(a) Notwithstanding any other law, but except as provided in subdivision (b), a property owner shall…
§
(a) Notwithstanding Section 2610.5, in the case of cancellations made to the roll pursuant to Sectio…
§
(a) All or any portion of any tax, penalty, or costs, heretofore or hereafter levied, shall, on sati…
§
All or any portion of uncollected city taxes, penalties or costs shall be canceled on any of the gro…
§
All or any portion of any uncollected tax, penalty, or costs, heretofore or hereafter levied, and no…
§
Whenever any property has been deeded to the Veterans’ Welfare Board pursuant to Division 4 of the M…
§
When real property is distributed by description to the State after the lien date because there are …
§
(a) When any real property escheats to the state after the lien date and is not distributed by descr…
§
(a) On recommendation of the tax collector, the auditor may cancel any tax bill if the amount is so …
§
No cancellation shall be made of charges on tax exempt property if there has not been compliance wit…
§
Where real property is assessed by the assessors of two or more counties for the same year the owner…
§
On discovery that any property is assessed by the same taxing agency more than once for the same yea…
§
An action may be brought at any time against this State or any county or city to quiet title against…
§
If the tax collector declares property to be tax defaulted for taxes which were a lien on the proper…
§
If the tax collector declares property subject to a power of sale pursuant to Section 3691 and, eith…
§
All or any portion of any assessment of state-assessed property heretofore or hereafter levied may, …
§
The date and nature of the cancellation shall be entered in the records of the board.
§
The board shall transmit a statement of the cancellation to the auditor of the county or city in whi…
§
The auditor shall enter the cancellation on the roll of the county or city and shall file and preser…
§
On application by the State Lands Commission, accompanied by its certificate that no valid patent ha…
§
If the land has been deeded to the State for taxes, the cancellation of assessment does not affect t…
§
This article applies to all public lands sold by the State at public auction which, at the time of t…
§
This article does not apply to: (a) Lands acquired by the State on a sale for taxes, when the deed i…
§
As used in this article, “public land” means: (a) The possession of, claim to, or right to the posse…
§
If any public land is heretofore or hereafter assessed and the taxes are not paid, the board of supe…
§
This article does not apply if the assessee of the public land, after the assessment: (a) Obtained f…
§
A cancellation of assessment under this article does not relieve any person or his successor in inte…
§
On petition of the State Lands Commission, the board of supervisors, at its first meeting after rece…
§
A certificate from the State Lands Commission certifying that any sixteenth or thirty-sixth section …
§
The board of supervisors shall report the cancellation of the liens to the State Lands Commission an…
§
As used in this article, “exempt property” means: (a) Property acquired by the United States that be…
§
For purposes of this article, the “date of apportionment” is the earliest of the following times: (a…
§
Every public entity shall do all of the following: (a) Provide the local assessor and auditor a copy…
§
If exempt property is acquired either by negotiated purchase or eminent domain any lien on the prope…
§
(a) No cancellation shall be made of all or any portion of any unpaid taxes or any penalties or cost…
§
If exempt property is acquired by negotiated purchase, gift, devise, or eminent domain after the lie…
§
If exempt property is acquired by negotiated purchase, gift, devise, or eminent domain after commenc…
§
The auditor shall cancel taxes on the date of apportionment provided in the notice required by Secti…
§
If the cancellation of taxes under this article will result in a refund, the auditor shall either pr…
§
The board of supervisors of a county may provide that all unpaid taxes, penalties, and costs and the…
§
Notwithstanding any other provision of this article, unpaid taxes, penalties, or costs shall not be …
§
The board of supervisors of a county may prescribe that, where the amount of unpaid taxes, penalties…
§
(a) If taxes, penalties, and costs that are not subject to cancellation pursuant to this article are…
§
(a) If a public entity proposes to acquire property for a public use that will make the property exe…
§
Any taxes paid before or after delinquency shall be refunded if they were: (a) Paid more than once. …
§
Except as hereinafter provided, taxes collected on behalf of a local agency from a taxpayer whose pr…
§
(a) To dispose of certain lawsuits and assessment appeals that have been filed, and to preclude the …
§
Any taxes paid which were not erroneously or illegally collected under the law as it existed at the …
§
If taxes have been paid on property acquired by negotiated purchase by any public entity designated …
§
(a) In the case where a reduction in a base year value of real property results in a supplemental as…
§
(a) An order for a refund under this article shall not be made, except on a claim: (1) Verified by t…
§
The claim shall be in writing, specifying: (a) Whether the whole assessment is claimed to be void or…
§
Notwithstanding Sections 5096 and 5097, any taxes paid before or after delinquency may be refunded b…
§
When a claim for refund of taxes is filed, the amount of tax computed on the portion of the assessme…
§
Notwithstanding any other law, any taxes paid before or after delinquency may be refunded by the cou…
§
The refund ordered by the board of supervisors may include county taxes and taxes collected by count…
§
The part of the refund representing amounts paid to the State shall be paid from the county general …
§
Refunds ordered by the board of supervisors under this article in respect of county taxes shall be p…
§
If any payment may be refunded under this article and no claim is filed within the time allowed, the…
§
Notwithstanding any other provision of law, a taxpayer and the county or city and county may enter i…
§
Any refund of taxes or assessments authorized pursuant to this article as a result of a reduction in…
§
(a) Notwithstanding Section 5097, an order for refund of taxes or assessments authorized pursuant to…
§
Where the taxes sought to be refunded or recovered have been paid after delinquency, the amount of p…
§
As used in this article, “tax” or “taxes” includes penalties, interest, and costs.
§
Notwithstanding Section 5097, an order for refund of taxes or assessments authorized pursuant to thi…
§
Notwithstanding Section 5097, an order for refund of taxes or assessments authorized pursuant to thi…
§
The person who paid the tax, his or her guardian or conservator, the executor of his or her will, or…
§
(a) An action brought under this article, except an action brought under Section 5148, shall be comm…
§
(a) No action shall be commenced or maintained under this article, except under Section 5148, unless…
§
If a claim for refund relates only to the validity of a portion of an assessment, an action may be b…
§
If the court finds that an assessment is void in whole or in part, it shall render judgment for the …
§
(a) Notwithstanding the fact that all taxes on property have not been paid in full, the owner of tha…
§
(a) Notwithstanding the fact that all taxes on a property have not been paid in full, the owner of t…
§
If all or any portion of the taxes sought to be recovered were collected by officers of the county f…
§
(a) No refund action hereafter commenced shall be further prosecuted, and no further proceedings sha…
§
Notwithstanding Section 5140, an action to recover taxes levied on state-assessed property arising o…
§
All courts wherein actions brought under this part (with the exclusion of actions brought under Sect…
§
Where the taxes sought to be recovered have been paid after delinquency, the amount of penalties, in…
§
In any action in which the recovery of a penalty assessed pursuant to paragraph (1), (2), or (3) of …
§
(a) Interest at the greater of 3 percent per annum or the county pool apportioned rate shall be paid…
§
In an action in which the recovery of taxes is allowed by the court, if the court finds that the voi…
§
Notwithstanding Sections 5150 and 5151, whenever the auditor has impounded revenues pursuant to subd…
§
(a) Any action to recover taxes pursuant to Article 2 (commencing with Section 5140) by any county, …
§
In suits for the refund of state-assessed property taxes, the trial court shall not be restricted to…
§
It is the intent of the Legislature in enacting this part to provide for a uniform countywide system…
§
Except where the context otherwise requires, the definitions given in this chapter govern the constr…
§
(a) “Aircraft” means any contrivance used or designed for the navigation of or for flight in the air…
§
“In this State” means within the exterior limits of the State of California, and includes all territ…
§
Aircraft owned by the United States, by any foreign government, or by a consul or other official rep…
§
Aircraft owned by this State or by any county, city and county, city, district, political subdivisio…
§
The assessor of the county in which the aircraft is habitually situated shall assess the aircraft at…
§
In assessing aircraft, the county assessor shall determine the market value of the aircraft in accor…
§
The board shall establish standards and fix guides or, after a public hearing, shall review and appr…
§
Upon request of the assessor of the county in which an aircraft is habitually based, the owner shall…
§
Owners, as well as operators, of private and public airports shall, within 15 days following the lie…
§
If any person who is requested to file a statement pursuant to Section 5365 fails to file such state…
§
Owners, as well as operators, of private and public airports shall provide, upon the request of the …
§
For the 1980–81 fiscal year and each fiscal year thereafter, aircraft subject to this part shall be …
§
The tax on aircraft subject to this part shall be collected in the same manner as all other personal…
§
The revenue derived from any tax levied pursuant to this part shall be distributed as prescribed in …
§
If the aircraft are habitually based in a city and any school districts, the proceeds shall be distr…
§
If the aircraft are habitually based outside of a city, but in any school districts, the proceeds sh…
§
If the aircraft are habitually based in an elementary school district and a high school district, th…
§
It is the purpose of this chapter to divide the proceeds allotted to school districts equally betwee…
§
The details of the method of distribution shall be supplied by the county auditor and shall fairly c…
§
The Legislature finds that subjecting racehorses to the general property tax has resulted in a serio…
§
Except where the context otherwise requires, the definitions given in this chapter govern the constr…
§
“Racehorse” means each live horse, including a stallion, mare, gelding, ridgeling, colt, filly, or f…
§
“Owner” means the owner of a racehorse or his agent. Any other person claiming, possessing or contro…
§
“Annual tax” means a tax that is imposed on the owner for any racehorse domiciled in the State of Ca…
§
“Current calendar year” means the yearly period from the first day of January to the last day of Dec…
§
“Previous calendar year” means the calendar year immediately preceding the calendar year for which t…
§
“Stallion” means any racehorse which, during the two previous calendar years, has serviced three or …
§
“Producing broodmare” means a racehorse mare which, during the previous calendar year, has produced …
§
“Nonproducing broodmare” means a racehorse mare which has not produced a live foal during the previo…
§
“Stakes-winning broodmare” means a broodmare which has won at any time during her life a race with a…
§
“Stakes-producing broodmare” means a broodmare which has produced at any time during her life a race…
§
“Stakes yearling”, “stakes two-year-old”, or “stakes three-year-old” means a racehorse of the design…
§
“Yearling” means a racehorse which was foaled during the previous calendar year.
§
“Foal” means a racehorse which is foaled during the current calendar year.
§
“Active racehorse” means a racehorse which has participated in a horseracing contest on which parimu…
§
“Nonactive racehorse” means any racehorse which has not participated in any horseracing contest on w…
§
“Live foal” means a foal which has lived for a period of three days or more.
§
“Stud fee” is the sum of money charged by a stallion owner for the mating of his stallion to a brood…
§
“Stud fee classification” will be determined by the highest stud fee charged for the mating of a mar…
§
“Domicile” means: (a) The home ranch on January 1 of the current calendar year of the owner of a rac…
§
For the 1973 calendar year and each calendar year thereafter, on the privilege of breeding, training…
§
The annual tax is imposed on and shall be paid by the owner on the following basis: Age 12 Age 13 ST…
§
Foals born to a racehorse mare during the current calendar year shall be exempt from the tax imposed…
§
The tax imposed pursuant to this part shall be determined as of 12:01 a. m. January 1 of the calenda…
§
The tax imposed by this part shall become delinquent at 5 p.m. on the 15th day of February of the ca…
§
A delinquent penalty of 6 percent shall attach at 5 p.m. on the day any tax imposed by this part bec…
§
If, in the opinion of the tax collector, the amount of tax required to be paid to the county pursuan…
§
(a) The assessor may perform audits of the books and records of any owner of racehorses subject to t…
§
The tax described in this part may be imposed at any time within five years after the tax would have…
§
If any person required by Section 5782 to file a report fails to file it by the time specified, the …
§
Upon request of the assessor, an owner of racehorses of a type subject to the tax imposed by this pa…
§
The State Board of Equalization shall make such reasonable rules and regulations and prepare such fo…
§
On forms provided through the office of the assessor, the owner of a racehorse either in person, thr…
§
The auditor of the county in which a report is filed shall transfer any taxes paid pursuant to this …
§
All proceeds derived from the tax, interest, and penalties imposed by this part shall be allocated b…
§
This part shall be known and may be cited as “The Manufactured Home Property Tax Law.”
§
(a) As used in Part 0.5 (commencing with Section 50), Part 1 (commencing with Section 101), Part 2 (…
§
(a) Except as provided in subdivisions (b), (c), and (d), “base year value” as used in this part mea…
§
(a) “Full cash value” means the “full cash value” or the “fair market value,” as determined pursuant…
§
As used in this part, “taxable value of a manufactured home” means the base year value, or the base …
§
(a) Notwithstanding any other provision of law, manufactured home accessories, as defined in Section…
§
Except as otherwise provided in this part, manufactured homes shall be subject to property taxation …
§
The amount of local property tax on a manufactured home shall be determined by applying the appropri…
§
(a) The base year value of a manufactured home which is purchased or which changed ownership shall b…
§
For each lien date after the lien date for which the base year value is determined, the taxable valu…
§
(a) For purposes of this part, “change in ownership” and “purchase” shall have the same meanings as …
§
Notwithstanding any other provision of law, a manufactured home otherwise subject to taxation pursua…
§
(a) “Newly constructed” and “new construction” means: (1) Any substantial addition to a manufactured…
§
The assessment of any manufactured home shall be entered on the secured roll and shall be subject to…
§
(a) Except as provided in subdivisions (e) and (f), the assessor shall, upon or prior to completion …
§
(a) (1) Upon application, the county tax collector shall issue a tax clearance certificate or a cond…
§
The board shall make such rules and regulations and prepare such forms as are necessary for the admi…
§
The Department of Housing and Community Development shall furnish to the county assessor of the coun…
§
The board, the Department of Motor Vehicles, the Department of Housing and Community Development and…
§
This part shall be known and may be cited as “The Morgan Property Taxpayers’ Bill of Rights.”
§
The Legislature finds and declares as follows: (a) Taxes are a sensitive point of contact between ci…
§
This part shall be administered by the board.
§
“Advocate” as used in this part means the “Property Taxpayers’ Advocate” designated pursuant to Sect…
§
(a) The board shall designate a “Property Taxpayers’ Advocate.” The advocate shall be responsible fo…
§
In addition to any other duties imposed by this part, the advocate shall periodically review and rep…
§
(a) The advocate shall undertake, to the extent not duplicative of existing programs, periodic revie…
§
No state or local officer or employees responsible for the appraisal or assessment of property shall…
§
Upon request of a county assessor or assessors, the advocate, in conjunction with any other programs…
§
(a) County assessors may respond to a taxpayer’s written request for a written ruling as to property…
§
The advocate shall, on or before January 1, 1994, make specific recommendations to the board with re…
§
It is the intent of the Legislature in enacting this part to ensure that: (a) Taxpayers are provided…
§
This part is known and may be cited as the “Sales and Use Tax Law.”
§
Except where the context otherwise requires, the definitions given in this chapter govern the constr…
§
“Sales tax” means the tax imposed by Chapter 2 of this part.
§
“Use tax” means the tax imposed by Chapter 3 of this part.
§
“Person” includes any individual, firm, partnership, joint venture, limited liability company, assoc…
§
“Sale” means and includes: (a) Any transfer of title or possession, exchange, or barter, conditional…
§
The granting of possession of tangible personal property by a lessor to a lessee, or to another pers…
§
“Lease” includes rental, hire and license. “Lease” does not include a use of tangible personal prope…
§
“Occasional sale” includes all of the following: (a) A sale of property not held or used by a seller…
§
“Sale” includes any sale at an auction in respect to tangible personal property which is sold to a s…
§
(a) (1) A “retail sale” or “sale at retail” means a sale for a purpose other than resale in the regu…
§
A sale of tangible personal property to a contractor or subcontractor for use in the performance of …
§
“Storage” includes any keeping or retention in this State for any purpose except sale in the regular…
§
“Use” includes the exercise of any right or power over tangible personal property incident to the ow…
§
“Storage” and “use” do not include the keeping, retaining or exercising any right or power over tang…
§
(a) Notwithstanding Sections 6008, 6009, and 6009.1, “storage” and “use” each shall include a purcha…
§
“Purchase” means and includes: (a) Any transfer of title or possession, exchange, or barter, conditi…
§
The possession of tangible personal property by a lessee, or by another person at the direction of t…
§
“Sale” and “purchase,” for the purposes of this part, do not include (a) the fabrication or transfer…
§
If two or more persons engaged in the production and distribution of motion pictures for use in any …
§
For the purposes of this part, the place of the sale or purchase of tangible personal property is th…
§
(a) Except as provided in subdivision (c), “sale” and “purchase,” for the purposes of this part, do …
§
Paragraph (5) of subdivision (g) of Section 6006, paragraph (5) of subdivision (e) of Section 6010, …
§
(a) “Sale” and “purchase” do not include any lease or transfer of title of tangible personal propert…
§
(a) “Sale” and “purchase” do not include any lease or transfer of title of tangible personal propert…
§
“Sale” and “purchase,” for the purposes of this part, do not include the design, development, writin…
§
(a) “Sale” and “purchase,” for the purposes of this part, do not include any transfer of title of ta…
§
“Sale” and “purchase,” for the purpose of this part, do not include any transfer of a qualified mass…
§
(a) “Sale” and “purchase” for the purposes of this part do not include the transfer of title to vest…
§
(a) “Sale” and “purchase,” for the purpose of this part, do not include the transfer of original dra…
§
“Sale” and “purchase,” for the purpose of this part, do not include the transfer by a city, city and…
§
(a) For purposes of this part, “sale” and “purchase” do not include any transfer of an endangered or…
§
(a) “Sale” and “purchase,” for purposes of this part, do not include any transfer of title to, nor a…
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(a) “Sales price” means the total amount for which tangible personal property is sold or leased or r…
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(a) Notwithstanding Section 6011, “sales price” from the sale of tangible personal property by consu…
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(a) “Gross receipts” mean the total amount of the sale or lease or rental price, as the case may be,…
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(a) Notwithstanding Section 6012, “gross receipts” from the sale of tangible personal property by co…
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(a) For purposes of this part, “gross receipts” from the sale of a used mobilehome, as defined in Se…
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(a) For purposes of this part, “gross receipts” and “sales price” do not include that portion of the…
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(a) For purposes of this part, “gross receipts” and “sales price” do not include that portion of the…
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Nothing in Sections 6011 and 6012 shall affect the exemption afforded under Section 6385 to sales of…
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(a) For the purposes of this part, “gross receipts” from the sale of a factory-built school building…
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(a) For the purposes of this part, “gross receipts” from the sale of factory-built housing, and the …
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(a) For the purposes of this part, “gross receipts” from the sale of a new mobilehome, and the “sale…
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(a) For the purposes of this part, “gross receipts” from the sale of a new mobilehome, and the “sale…
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“Business” includes any activity engaged in by any person or caused to be engaged in by him with the…
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“Seller” includes every person engaged in the business of selling tangible personal property of a ki…
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(a) “Retailer” includes: (1) Every seller who makes any retail sale or sales of tangible personal pr…
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“Tangible personal property” means personal property which may be seen, weighed, measured, felt, or …
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“Tangible personal property,” for the purpose of this part, includes any leased fixtures if the less…
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Notwithstanding any other provision of law, “tangible personal property,” for purposes of this part,…
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“In this State” or “in the State” means within the exterior limits of the State of California and in…
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A licensed optometrist, physician and surgeon, pharmacist, or registered dispensing optician is a co…
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A licensed veterinarian is a consumer of, and shall not be considered a retailer within the provisio…
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(a) A qualified veteran may receive from the state a qualified repayment if all provisions of this s…
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A licensed chiropractor is a consumer of, and shall not be considered a retailer within the provisio…
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A licensed podiatrist is a consumer of, and shall not be considered a retailer within the provisions…
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(a) Any person who received no more than 20 percent of his or her total gross receipts from the alte…
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A licensed hearing aid dispenser is a consumer of, and shall not be considered a retailer within the…
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The Department of Transportation is a consumer of, and shall not be considered a retailer within the…
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(a) An all-volunteer fire department is a consumer, and shall not be considered a retailer within th…
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Every individual, firm, copartnership, joint venture, trust, business trust, syndicate, association …
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Producers of X-ray films or photographs for the purpose of diagnosing medical or dental conditions o…
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Notwithstanding any other provision of law, the sales tax applies to the receipts of operators of ve…
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“Vehicle” and “motor vehicle,” as used in this part, shall have the meanings ascribed to them in Sec…
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“Mobile transportation equipment” includes equipment such as railroad cars and locomotives, buses, t…
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“One-way rental trucks” are motortrucks of a kind required to be registered under the Vehicle Code, …
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This chapter shall be known as and referred to as the “Streamlined Sales Tax Project.”
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For purposes of this act: (a) “Agreement” means the Streamlined Sales and Use Tax Agreement. (b) “Bo…
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(a) There is created in state government a Board of Governance consisting of two Members of the Sena…
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The state’s decision to join the Streamlined Sales Tax Project shall not invalidate, amend, or other…
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The board may not enter into the agreement unless the agreement requires each state to abide by the …
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The agreement is an accord among individual cooperating sovereigns in furtherance of their governmen…
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(a) The agreement shall bind and inure only to the benefit of this state and the other member states…
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This chapter shall be known as and referred to as the Marketplace Facilitator Act.
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For purposes of this chapter, the following definitions shall apply: (a) “Marketplace” means a physi…
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Newspapers, internet websites, and other entities that advertise tangible personal property for sale…
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For purposes of this chapter, the following shall apply: (a) A person is related to another person i…
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(a) Notwithstanding Section 6041, a person that is a delivery network company is not a marketplace f…
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(a) Notwithstanding Section 6041, a person that is a vehicle rental broker is not a marketplace faci…
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A marketplace facilitator shall be considered the seller, retailer, and dealer for each sale facilit…
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A marketplace facilitator that is registered with the department or required to register with the de…
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A marketplace facilitator that is registered with the department or required to register with the de…
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For purposes of determining the total combined sales of tangible personal property for delivery in t…
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A marketplace seller shall register with the department under Chapter 2 (commencing with Section 605…
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If the marketplace facilitator demonstrates to the satisfaction of the department that the marketpla…
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(a) A marketplace facilitator shall be relieved of the taxes or fees on retail sales facilitated thr…
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(a) This chapter shall become operative on October 1, 2019. (b) The provisions of this chapter are s…
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For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all r…
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(a) Notwithstanding Section 6051, for the privilege of selling tangible personal property at retail …
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(a) In addition to the taxes imposed by Section 6051 and any other provision of this part, for the p…
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In addition to the taxes imposed by Sections 6051, 6051.2, 6051.5, and any other provision of this p…
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(a) Section 6051.3 shall be operative with respect to the sale of all tangible personal property sol…
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(a) In addition to the taxes imposed by Section 6051 and any other provision of this part, for the p…
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There are exempted from the taxes imposed by Section 6051.5 the gross receipts derived from the sale…
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(a) Except as provided by Section 6357.3, in addition to the taxes imposed by this part, for the pri…
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(a) Notwithstanding Section 7101 or any other law, the amount of revenues, net of refunds, collected…
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Notwithstanding 6051.4 or any other provision of law, the state sales tax rate in Section 6051.3 sha…
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(a) A retailer is relieved from liability for sales tax that became due and payable, insofar as the …
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(a) A retailer is relieved from liability for sales tax that became due and payable, insofar as the …
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(a) Every person desiring to engage in or conduct business as a seller within this state shall file …
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(a) A city, county, or city and county may collect information from persons desiring to engage in bu…
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A city, county, or city and county may require each person desiring to engage in business in that ju…
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At the time the board provides the applicant with an application form, the applicant shall be provid…
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After compliance with Sections 6066 and 6701 by the applicant, and after giving the applicant the no…
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Upon such notification of a change of address as may be required by the board, a permit may be reiss…
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A seller whose permit has been previously suspended or revoked shall pay the board a fee of one hund…
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Whenever any person fails to comply with any provision of this part relating to the sales tax or any…
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(a) The board may refuse to issue a permit to any person submitting an application for a permit as r…
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A person who engages in business as a seller in this state without a permit or permits or after a pe…
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(a) A permitholder who fails to surrender a seller’s permit upon transfer of a business shall be lia…
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A permit shall be held only by persons actively engaging in or conducting a business as a seller of …
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(a) (1) When the board determines it is necessary for the efficient administration of this part, the…
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An operator of a swap meet or flea market, as defined in Section 6073, or special event, who verifie…
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(a) Section 6073 shall not apply to any of the following: (1) An event or show for which all exhibit…
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(a) When the board determines it is necessary for the efficient administration of this part, the boa…
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(a) No permit shall be required of any person who engages in business in this state as a seller of f…
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(a) Any retail florist who fails to obtain a permit before engaging in or conducting business as a s…
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For the purpose of the proper administration of this part and to prevent evasion of the sales tax it…
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The certificate relieves the seller from liability for sales tax only if taken in good faith from a …
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Notwithstanding any other provision of law, any person, other than a person exempt from payment of u…
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(a) Every qualified person making any sale of a mobilehome or commercial coach required to be regist…
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The certificate shall be signed by and bear the name and address of the purchaser, shall indicate th…
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(a) If a purchaser who gives a resale certificate makes any use of the property other than retention…
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If a purchaser acquires property in a transaction described in subdivision (a) of Section 6006.5 and…
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Except as provided in Sections 6012.8 and 6012.9: (a) Any person, including any officer or employee …
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If a purchaser gives a certificate with respect to the purchase of fungible goods, or purchases thos…
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For purposes of this article, notwithstanding any provision of Chapter 1 (commencing with Section 60…
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(a) Beginning on the date for which the federal Centers for Medicare and Medicaid Services approves …
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For the efficient administration of this article and the collection of tax from providers, a seller …
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For the efficient administration of this article and the collection of tax from providers, Article 1…
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A seller shall file with the board an application pursuant to Section 6066, which shall state that t…
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After compliance by the seller with Section 6156 and by the seller and the board with Section 6067, …
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A permit issued pursuant to this article shall be held only by a seller that is actively engaged in …
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For purposes of Section 6486, a seller is a retailer.
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Every provider and seller shall keep any records, receipts, invoices, and other pertinent papers in …
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The board, or any person authorized in writing by the board, may examine the books, papers, records,…
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Notwithstanding Section 7101, all revenues, less refunds, derived from the taxes extended by this ar…
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(a) (1) This article shall become operative only if federal Medicaid approval sought by the Director…
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This article shall remain in effect only until the January 1 following the date the tax extended by …
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An excise tax is hereby imposed on the storage, use, or other consumption in this state of tangible …
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(a) Notwithstanding Section 6201, an excise tax is hereby imposed on the storage, use, or other cons…
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(a) In addition to the taxes imposed by Section 6201 and any other provision of this part, an excise…
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In addition to the taxes imposed by Sections 6201, 6201.2, 6201.5, and any other provision of this p…
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(a) Section 6201.3 shall be operative with respect to the storage, use, or other consumption in this…
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(a) In addition to the taxes imposed by Section 6201 and any other provision of this part, an excise…
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There are exempted from the taxes imposed by Section 6201.5 the storage, use, or other consumption i…
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(a) In addition to the taxes imposed by Section 6201 and any other provision of this part, an excise…
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(a) Except as provided by Section 6357.3, in addition to the taxes imposed by this part, an excise t…
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(a) Notwithstanding Section 7101 or any other law, the amount of revenues, net of refunds, collected…
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Notwithstanding 6201.4 or any other provision of law, the state use tax rate in Section 6201.3 shall…
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(a) Every person storing, using, or otherwise consuming in this state tangible personal property pur…
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Any retailer, other than a nonprofit zoological society as defined in subdivision (c) of Section 601…
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Any retailer who loans any motor vehicle to any employee of the University of California or the Cali…
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(a) Except as provided by Sections 6292 and 6293, every retailer engaged in business in this state a…
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(a) Except as provided by Sections 6292 and 6293, every retailer engaged in business in this state a…
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(a) Except as provided by Sections 6292 and 6293, every retailer engaged in business in this state a…
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(a) The department, in its discretion, may relieve a retailer engaged in business in this state that…
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(a) A retailer is relieved from liability to collect use tax that became due and payable, insofar as…
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(a) A retailer is relieved from liability to collect use tax that became due and payable, insofar as…
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The tax required to be collected by the retailer and any amount unreturned to the customer which is …
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It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, …
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The tax required to be collected by the retailer from the purchaser shall be displayed separately fr…
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Any person violating Sections 6203, 6205, or 6206 is guilty of a misdemeanor.
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(a) In order to facilitate the collection of use tax imposed by this part, a qualified purchaser sha…
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(a) In order to facilitate the collection of use tax imposed by this part, a qualified purchaser sha…
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Every retailer selling tangible personal property for storage, use, or other consumption in this Sta…
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For the purpose of the proper administration of this part and to prevent evasion of the use tax and …
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The certificate relieves the person selling the property from the duty of collecting the use tax onl…
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The certificate shall be signed by and bear the name and address of the purchaser, shall indicate th…
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Notwithstanding any other provision of law, any person, other than a person exempt from payment of u…
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(a) If a purchaser who gives a resale certificate or purchases property for the purpose of reselling…
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If a purchaser gives a certificate with respect to the purchase of fungible goods, or purchases thos…
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(a) A person qualified under subdivision (b) may issue a certificate to a retailer with respect to t…
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It shall be further presumed that tangible personal property shipped or brought to this State by the…
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On and after the effective date of this section, it shall be further presumed that tangible personal…
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(a) There shall be a rebuttable presumption that any vehicle, vessel, or aircraft bought outside of …
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A member of the armed services on active duty who purchases a vehicle prior to the effective date of…
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No person, other than the manufacturer who has received authorization to sell the motor vehicle in C…
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Except where the context otherwise requires, the definitions given in this chapter govern the constr…
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“Vehicle” is as defined in Section 670 of the Vehicle Code and shall include off-highway motor vehic…
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“Vessel” means any boat, ship, barge, craft, or floating thing designed for navigation in the water …
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“Aircraft” means any contrivance designed for powered navigation in the air except a rocket or missi…
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(a) Every person making any retail sale of a mobilehome or commercial coach required to be registere…
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(a) For purposes of Section 6276, “sales price” of a used mobilehome, as defined in Section 18014 of…
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There shall be a presumption that a transfer of a vehicle to a lessee by a lessor, as defined in Sec…
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There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the …
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There are exempted from the computation of the amount of the sales tax the gross receipts from sales…
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(a) There are exempted from the computation of the amount of the sales tax the gross receipts from t…
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If a person is engaged in the business of selling vehicles, mobilehomes, commercial coaches, vessels…
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There are exempted from the taxes imposed by this part the gross receipts from the sale of and the s…
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Notwithstanding Section 6451, the use taxes imposed by this part with respect to the storage, use or…
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(a) Except when the sale is by lease, when a mobilehome or commercial coach required to be registere…
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(a) Except when the sale is by lease, when a vehicle subject to identification under Division 16.5 (…
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(a) When an undocumented vessel required to be registered under the Vehicle Code is sold at retail b…
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(a) (1) Except as provided in subdivision (h), when a motor vehicle required to be registered under …
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“Exempted from the taxes imposed by this part,” as used in this article, means, in case of the sales…
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There are exempted from the taxes imposed by this part the gross receipts from the sale of and the s…
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There are exempted from the taxes imposed by this part the gross receipts derived from the sales, fu…
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There are exempted from the taxes imposed by this part, the gross receipts from the sales of commemo…
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(a) There are exempted from the taxes imposed by this part the gross receipts from the sale in bulk …
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There are exempted from the sales tax the gross receipts from sales of vessels of more than 1,000 to…
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(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and …
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(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and …
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There are exempted from the taxes imposed by this part the gross receipts from the sale of and the s…
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(a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this…
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(a) On and after July 1, 2011, there are exempted from the taxes imposed by Sections 6051.8 and 6201…
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(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and …
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(a) On and after July 1, 2010, there are exempted from the taxes imposed by this part, the gross rec…
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There are exempted from the taxes imposed by this part, the gross receipts from the sale in this sta…
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(a) There are exempted from taxes imposed by this part the gross receipts from the sale of and the s…
§
There are exempted from the taxes imposed by this part the gross receipts from the sale of and the s…
§
There are exempted from the taxes imposed by this part, the gross receipts from the sale in this sta…
§
(a) (1) There are exempted from the taxes imposed by this part, the gross receipts from the sale in …
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(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and …
§
There are exempted from the taxes imposed by this part, the gross receipts from the sale of, and sto…
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(a) Except as otherwise provided in Sections 6359.4, 6359.45, 6363, and 6370, for the year beginning…
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Any nonprofit veterans’ organization is a consumer of, and shall not be considered a retailer within…
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(a) Any vending machine operator is a consumer of, and shall not be considered a retailer of, food p…
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As incidental to the exemption provided for in Section 6359, there are exempted from the taxes impos…
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When fruits or vegetables are shipped or transported in intrastate, interstate, or foreign commerce …
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(a) Any vending machine operator which is a nonprofit, charitable, or educational organization is a …
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Any organization formed and operated for charitable purposes and qualifying for the welfare exemptio…
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There are exempted from the taxes imposed by this part, the gross receipts from the sale in this sta…
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(a) Any organization listed or described in subdivision (b) is a consumer and shall not be considere…
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(a) Any qualified organization is a consumer of, and shall not be considered a retailer of, tangible…
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Any public or private school, school district, county office of education, or student organization i…
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There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the …
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(a) There are exempted from the taxes imposed by this part the gross receipts from the sale or lease…
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(a) There are exempted from the taxes imposed by this part, the gross receipts from the sale of, and…
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(a) There are exempted from the taxes imposed by this part, the gross receipts from the sale of, and…
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There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the …
§
There are exempted from the taxes imposed by this part, the gross receipts from the sale in this sta…
§
(a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this…
§
(a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this…
§
There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the …
§
There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the …
§
There are exempted from the taxes imposed by this part, the gross receipts from the sale in this sta…
§
There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the …
§
On and after January 1, 2020, there are exempted from the taxes imposed by this part the gross recei…
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(a) On and after January 1, 2020, there are exempted from the taxes imposed by this part the gross r…
§
There are exempted from the taxes imposed by this part, the gross receipts from the sale in this sta…
§
(a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this…
§
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and …
§
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale in this …
§
(a) There are exempted from the taxes imposed by this part, the gross receipts from the sale of and …
§
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of and t…
§
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of and t…
§
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and …
§
There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the …
§
There are exempted from the taxes imposed by this part the gross receipts from occasional sales of t…
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(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of and t…
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(a) There are exempted from the taxes imposed by this part, the gross receipts from the sale of and …
§
(a) On or after January 1, 2023, there are exempted from the taxes imposed by this part, the gross r…
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There are exempted from the taxes imposed by this part the gross receipts from the sale of and the s…
§
There are exempted from the taxes imposed by this part, the gross receipts from the sale and the sto…
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(a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this…
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(a) There are exempted from the taxes imposed by this part the gross receipts from the sale in this …
§
There are exempted from the taxes imposed by this part the gross receipts from the sale, and the sto…
§
There are exempted from the taxes imposed by this part the gross receipts from the sale of and the s…
§
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale, and the…
§
There are exempted from the taxes imposed by this part the gross receipts from the sale, and the sto…
§
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale in this …
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(a) On and after January 1, 2019, and before January 1, 2025, there are exempted from the taxes impo…
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(a) This section applies to each of the following: (1) Nonprofit parent-teacher associations charter…
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(a) On and after April 1, 2024, and before April 1, 2029, there are exempted from the taxes imposed …
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(a) This section applies to nonprofit associations and equivalent organizations performing auxiliary…
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(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and …
§
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and …
§
There are exempted from the taxes imposed by this part the gross receipts from the sale of and the s…
§
There are exempted from the taxes imposed by this part the gross receipts from the sale of and the s…
§
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and …
§
(a) From December 1, 1989 to December 31, 1990, there are exempted from 5 percent of the taxes impos…
§
(a) On and after July 15, 1991, there is exempted from the taxes imposed by this part an amount equa…
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From July 1, 1993, to the date on which the taxes imposed by Sections 6051.6 and 6201.6 cease to be …
§
There are exempted from the taxes imposed by this part the gross receipts from the sale of and the s…
§
(a) Except as provided in subdivision (e), on or after July 1, 2014, and before July 1, 2030, there …
§
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and …
§
There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the …
§
There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the …
§
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and …
§
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and …
§
There are exempted from the computation of the amount of the sales tax the gross receipts from the s…
§
Notwithstanding any other provision of law the tax imposed under this part shall apply to the gross …
§
(a) There are exempted from the computation of the amount of the sales tax the gross receipts from t…
§
(a) There are exempted from the computation of the amount of the sales tax the gross receipts from t…
§
There are exempted from the computation of the amount of the sales tax the gross receipts from the s…
§
There are exempted from the computation of the amount of the sales tax the gross receipts from sales…
§
Where a new or remanufactured truck, truck tractor, semitrailer, or trailer, any of which has an unl…
§
The State Board of Equalization shall prepare and distribute a standard form or forms for the purcha…
§
(a) Notwithstanding Section 6388, if a new or remanufactured trailer or semitrailer with an unladen …
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(a) Notwithstanding Section 6388, if a new or remanufactured trailer or semitrailer with an unladen …
§
There are exempted from the computation of the amount of the sales tax the rentals payable under a l…
§
There are exempted from the computation of the amount of the sales tax the rentals payable under a l…
§
There are exempted from the computation of the amount of the sales tax the gross receipts from the s…
§
The storage, use, or other consumption in this state of property, the gross receipts from the sale o…
§
The storage, use or other consumption in this State of property purchased from any unincorporated ag…
§
The storage, use, or other consumption in this state of property donated by any seller to any organi…
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(a) The loan by any retailer of any tangible personal property to any school district for an educati…
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Notwithstanding Section 6246, the storage, use, or other consumption in this state of the first eigh…
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A credit shall be allowed against, but shall not exceed, the taxes imposed on any person by Chapter …
§
The possession of, or the exercise of any right or power over, tangible personal property under a le…
§
The storage, use, or other consumption in this state of medical health information literature purcha…
§
The storage, use, or other consumption in this state of health and safety educational materials and …
§
The storage, use, or other consumption in this state of new or used trailers or semitrailers which i…
§
(a) The storage, use, or other consumption in this state of tangible personal property becoming a co…
§
(a) The storage, use, or other consumption in this state of medicinal cannabis or medicinal cannabis…
§
(a) If a purchaser certifies in writing to a seller that the property purchased will be used in a ma…
§
The board may provide for exemption certificates and other tax clearance certificates to be issued b…
§
(a) A purchaser certifying under subparagraph (B) of paragraph (4) of subdivision (c) of Section 601…
§
The taxes imposed by this part are due and payable to the board quarterly on or before the last day …
§
(a) On or before the last day of the month following each quarterly period of three months, a return…
§
(a) Notwithstanding Section 6451, every person that purchases tangible personal property, the storag…
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(a) For reporting periods beginning on or after January 1, 2012, notwithstanding Section 6451 and su…
§
(a) Beginning January 1, 2020, on or before the last day of the month next following each quarterly …
§
For purposes of the sales tax, the return shall show the gross receipts of the seller during the pre…
§
Except as provided in Sections 6479.3 and 6479.31, a person required to file the return shall delive…
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(a) The board, if it deems it necessary in order to insure payment to or facilitate the collection b…
§
(a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understat…
§
Section 6453 shall not be applicable with respect to a lease of tangible personal property, but the …
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(a) (1) Except as provided in subdivisions (b) and (c), the board for good cause may extend for not …
§
(a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the depart…
§
The provisions of this article do not apply to persons filing returns for other than quarterly perio…
§
(a) Upon written notification by the board, any person whose estimated measure of tax liability unde…
§
Any person required to make prepayment pursuant to Article 1.5 (commencing with Section 6480) may no…
§
The department, in its discretion, may relieve any person from the requirement to make prepayments p…
§
Except in the case of persons required to remit amounts due in accordance with Article 1.2 (commenci…
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The amount of the prepayment shall constitute a credit against the amount of the taxes due and payab…
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In determining whether a person’s estimated measure of tax liability averages seventeen thousand dol…
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Any person required to make a prepayment pursuant to Section 6471 who fails to make a timely prepaym…
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Any person required to make a prepayment pursuant to Section 6471 or Section 6471.5 who fails to mak…
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(a) If a failure to make a prepayment as described in Section 6477 is due to negligence or intention…
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Notification by the board, provided for in Section 6471, may be served personally or by mail in the …
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(a) Except as provided in subdivision (k), any person whose estimated tax liability under this part …
§
If the board finds that a person’s failure to make payment by an appropriate electronic funds transf…
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(a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by …
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(a) Any return, declaration, statement, or other document required to be made under this part that i…
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(a) For purposes of the imposition of the prepayment of sales tax on motor vehicle fuel or aircraft …
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(a) At any time that motor vehicle fuel tax or diesel fuel tax is imposed or would be imposed, but f…
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(a) If the board determines that it is necessary for the efficient administration of this part, the …
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The supplier or wholesaler shall file his or her prepayment form together with a remittance of the p…
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(a) Any supplier or wholesaler who fails to make a timely remittance to the board of the prepayment …
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(a) The following persons who have paid prepayment amounts either directly to the board or to the pe…
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(a) The board may require any supplier or wholesaler subject to this article to place with the board…
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(a) A person qualified under subdivision (b) may issue a certificate to a seller with respect to the…
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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 a…
§
The amount of the determination, exclusive of penalties, shall bear interest at the modified adjuste…
§
In making a determination the board may offset overpayments for a period or periods, together with i…
§
If any part of the deficiency for which a deficiency determination is made is due to negligence or i…
§
If any part of the deficiency for which a deficiency determination is made is due to fraud or an int…
§
Any purchaser of a vehicle, vessel, or aircraft who registers it outside the State of California for…
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The department shall give to the retailer or person storing, using, or consuming tangible personal p…
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(a) For taxpayers filing returns, other than a return filed pursuant to Section 6452.1, on other tha…
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In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of d…
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(a) A notice of determination issued pursuant to Section 6486, 6515, or 6536 to an individual who wa…
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(a) (1) For persons that elect to report qualified use tax in accordance with Section 6452.1, except…
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(a) Notwithstanding Section 6487, the period during which a deficiency determination may be served t…
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(a) Notwithstanding Section 6487, the period during which a deficiency determination may be served t…
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(a) Notwithstanding Section 6487, a deficiency determination may be issued to a qualifying retailer …
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If before the expiration of the time prescribed in Section 6487 for serving a notice of deficiency d…
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If any person fails to make a return, the board shall make an estimate of the amount of the gross re…
§
In making a determination the board may offset overpayments for a period or periods, together with i…
§
The amount of the determination, exclusive of penalties, shall bear interest at the modified adjuste…
§
If the failure of any person to file a return is due to fraud or an intent to evade this part or rul…
§
Any purchaser of a vehicle, vessel, or aircraft who registers it outside the State of California for…
§
Promptly after making its determination, the department shall give to the person written notice of t…
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If the board believes that the collection of any tax or any amount of tax required to be collected a…
§
If the amount specified in the determination is not paid within 10 days after service of notice ther…
§
The person against whom a jeopardy determination is made may petition for the redetermination thereo…
§
In accordance with such rules and regulations as the board may prescribe, the person against whom a …
§
Any notice required by this article shall be served in the manner prescribed for service of notice o…
§
Any person against whom a determination is made under Article 2 (commencing with Section 6481) or 3 …
§
Every petition for redetermination shall be in writing and shall state the specific grounds upon whi…
§
If a petition for redetermination is filed within the 30-day period, the board shall reconsider the …
§
(a) The board may decrease or increase the amount of the determination before it becomes final, but …
§
The order or decision of the board upon a petition for redetermination becomes final 30 days after s…
§
All determinations made by the board under Articles 2 or 3 of this chapter are due and payable at th…
§
Any notice required by this article shall be served in the manner prescribed for service of notice o…
§
(a) Any person who fails to pay any tax to the state or any amount of tax required to be collected a…
§
(a) An accuracy-related penalty shall be imposed under this part if a person fails to accurately dis…
§
(a) (1) For interest required to be paid to the state upon underpayments of tax to the state, “ modi…
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(a) If the department finds, taking into account all facts and circumstances, that it is inequitable…
§
(a) (1) If the department finds that a person’s failure to make a timely return or payment is due to…
§
Any person who is granted relief from the penalty imposed by Section 6476 or 6477 shall pay, in addi…
§
(a) If the department finds that a person’s failure to make a timely return or payment was due to a …
§
(a) The department, in its discretion, may relieve all or any part of the interest imposed on a pers…
§
Notwithstanding any other provision of this part, no interest or penalties shall be assessed against…
§
(a) If the board finds that a person’s failure to make a timely return or payment is due to the pers…
§
(a) (1) Any person who knowingly collects sales tax reimbursement, as defined in Section 1656.1 of t…
§
The department, whenever it deems it necessary to ensure compliance with this part, may require any …
§
(a) If any person is delinquent in the payment of the amount required to be paid by him or her or in…
§
(a) Subject to the limitations in subdivisions (b) and (c), the department may by notice of levy, se…
§
(a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of…
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At any time within three years after any tax or any amount of tax required to be collected becomes d…
§
The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure r…
§
In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing wit…
§
In the action a certificate by the board showing the delinquency shall be prima facie evidence of th…
§
In any action relating to the use tax brought under this part process may be served according to the…
§
If any amount required to be paid to the state under this part is not paid when due, the board may, …
§
The clerk of the court immediately upon the filing of the certificate shall enter a judgment for the…
§
An abstract of the judgment or a copy of the judgment may be filed for record with the county record…
§
Execution shall issue upon the judgment upon request of the board in the same manner as execution ma…
§
(a) If the board determines that the amount of tax, interest, and penalties are sufficiently secured…
§
The amounts required to be paid by any person under this part together with interest and penalties s…
§
(a) If any person fails to pay any amount imposed under this part at the time that it becomes due an…
§
At any time within three years after any person is delinquent in the payment of any amount herein re…
§
The board may pay or advance to the sheriff, marshal, or the Department of the California Highway Pa…
§
The fees, commissions, and expenses are the obligation of the person required to pay any amount unde…
§
At any time within three years after any person is delinquent in the payment of any amount, the boar…
§
Notice of the sale and the time and place thereof shall be given to the delinquent person and to all…
§
At the sale the board shall sell the property in accordance with law and the notice and shall delive…
§
If upon the sale the moneys received exceed the total of all amounts, including interest, penalties,…
§
If any person liable for any amount under this part sells out his business or stock of goods or quit…
§
(a) If the purchaser of a business or stock of goods fails to withhold from the purchase price as re…
§
The certificate may be issued after the payment of all amounts due under this part, according to the…
§
(a) The obligation of the successor shall be enforced by serving a notice of successor liability on …
§
If at the time a business is discontinued the board holds security pursuant to Section 6701 in the f…
§
The board shall report to the Controller the amount of collections under this part, and he shall kee…
§
The remedies of the State provided for in this chapter are cumulative, and no action taken by the bo…
§
In all proceedings under this chapter the board may act on behalf of the people of the State of Cali…
§
(a) Upon the termination, dissolution, or abandonment of the business of a corporation, partnership,…
§
(a) For the purpose of identifying persons or businesses who may owe taxes or other amounts, or for …
§
The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code…
§
(a) The board may, in its discretion, enter into a written installment payment agreement with a pers…
§
On or before July 1, 2000, the board shall provide each taxpayer who has an installment payment agre…
§
In the case of liability for use tax arising from the board’s auxiliary collection provisions pursua…
§
(a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax…
§
(a) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Pr…
§
(a) The board may enter into an agreement with the Internal Revenue Service or any other state impos…
§
(a) The board may enter into an agreement to collect any delinquent tax debt due to the Internal Rev…
§
(a) If the department determines that any amount, penalty, or interest has been paid more than once …
§
When an amount represented by a person to a customer as constituting reimbursement for taxes due und…
§
(a) (1) For persons required to file returns on other than an annual basis, except as provided in su…
§
(a) Upon receipt of proof to its satisfaction that, in connection with the sale, through a dealer an…
§
(a) (1) In lieu of claiming the credit allowed by Section 17053.49 or 23649, a person who has paid s…
§
Notwithstanding Section 6902, a refund of an overpayment of any tax, penalty, or interest collected …
§
(a) The limitation period specified in Section 6902 shall be suspended during any period of a person…
§
(a) For the purposes of this section: (1) “Qualified taxpayer” means a person who is a qualified tax…
§
(a) A claim for refund that is otherwise valid under Sections 6902 and 6904 that is made in the case…
§
(a) For purposes of this section: (1) “Qualified small business employer” means a person that is a q…
§
(a) Unless the context otherwise requires, the definitions set forth in Sections 17053.72 and 23627 …
§
(a) For purposes of this section: (1) “Converted entity” means a qualified small business employer t…
§
(a) Unless the context otherwise requires, the definitions set forth in Sections 17053.71 and 23628 …
§
(a) No credit or refund of any amount paid pursuant to Chapter 3 (commencing with Section 6201) shal…
§
(a) Every claim shall be in writing and shall state the specific grounds upon which the claim is fou…
§
Failure to file a claim within the time prescribed in this article constitutes a waiver of any deman…
§
Within 30 days after disallowing any claim in whole or in part the board shall serve notice of its a…
§
Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per m…
§
(a) If the board determines that any overpayment has been made intentionally or by reason of careles…
§
(a) The Controller shall transfer the amount of six hundred sixty-five million two hundred sixty-one…
§
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action…
§
No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to hav…
§
Within 90 days after the mailing of the notice of the board’s action upon a claim filed pursuant to …
§
If the board fails to mail notice of action on a claim within six months after the claim is filed, t…
§
If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any…
§
In any judgment, interest shall be allowed at the modified adjusted rate per annum established for o…
§
A judgment shall not be rendered in favor of the plaintiff in any action brought against the board t…
§
(a) The Controller may recover any refund or part thereof that is erroneously made and any credit or…
§
The action shall be tried in the County of Sacramento unless the court with the consent of the Attor…
§
The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure r…
§
(a) Notwithstanding any other provision of this part, if the department finds that neither the perso…
§
If any amount has been illegally determined either by the person filing the return or by the departm…
§
The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and …
§
The board may adopt rules and regulations which provide for the issuance of a permit to a person who…
§
(a) If a holder of a direct payment permit issued by the board pursuant to Section 7051.1 gives an e…
§
(a) “Use tax direct payment permit” means a permit issued by the board that allows a taxpayer to sel…
§
The board shall prescribe rules and regulations respecting retail grocers who sell both taxable item…
§
The board may employ accountants, auditors, investigators, assistants, and clerks necessary for the …
§
Every seller, every retailer as defined in subdivision (b) of Section 6015, and every person storing…
§
The board or any person authorized in writing by it may examine the books, papers, records, and equi…
§
In administration of the use tax the board may require the filing of reports by any person or class …
§
(a) (1) Excepting the information set forth on permits issued under Article 2 (commencing with Secti…
§
(a) Except as otherwise provided by this article or other express provision of law, the information …
§
(a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or …
§
(a) The board may disclose to state governmental licensing entities identifying information of perso…
§
(a) The board may disclose to state agencies identifying information of persons appearing on the lis…
§
A certificate by the board or an employee of the board stating that a notice required by this part w…
§
(a) The board, under regulations prescribed by the board, may establish a reward program for informa…
§
(a) Notwithstanding any other provision of law, the board shall make available as a matter of public…
§
The board shall develop and administer a tax amnesty program for taxpayers subject to Part 1 (commen…
§
The tax amnesty program shall be conducted for a two month period beginning February 1, 2005 through…
§
(a) For any taxpayer who meets the requirements of Section 7073: (1) The board shall waive all penal…
§
(a) This article shall apply to any taxpayer who, during the amnesty period specified in Section 707…
§
(a) Except for taxpayers who have entered into an installment payment agreement pursuant to subdivis…
§
Any taxpayer who has an existing installment payment agreement under Section 6832 as of the start of…
§
(a) The State Board of Equalization shall determine which taxpayer’s accounts are eligible for the m…
§
(a) The State Board of Equalization shall determine which taxpayer’s accounts are eligible for the m…
§
A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the…
§
(a) If the board selects a taxpayer’s account for a managed audit, all of the following apply: (1) T…
§
Nothing in this article limits the board’s authority to examine the books, papers, records, and equi…
§
Upon completion of the managed audit and verification by the board, interest on any unpaid liability…
§
The board shall adequately publicize the tax penalty amnesty program so as to maximize public awaren…
§
Subdivision (b) of Section 19736, to the extent feasible and practical, shall also apply to the boar…
§
This article shall be known and may be cited as “The Harris-Katz California Taxpayers’ Bill of Right…
§
The Legislature finds and declares that taxes are the most sensitive point of contact between citize…
§
The board shall administer this article. Unless the context indicates otherwise, the provisions of t…
§
(a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or…
§
(a) The board shall develop and implement a taxpayer education and information program directed at, …
§
(a) The board shall perform annually a systematic identification of areas of recurrent taxpayer nonc…
§
The board shall prepare and publish brief but comprehensive statements in simple and nontechnical la…
§
(a) The total amount of revenue collected or assessed pursuant to this part shall not be used for an…
§
(a) The board shall develop and implement a program which will evaluate an individual employee’s or …
§
No later than July 1, 1989, the board shall, in cooperation with the State Bar of California, the Ca…
§
Procedures of the board, relating to protest hearings before board hearing officers, shall include a…
§
(a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a he…
§
(a) An officer or employee of the board acting in connection with any law administered by the board …
§
(a) It is the intent of the Legislature that the department, its staff, and the Attorney General pur…
§
(a) The director of the department, or their delegates, may compromise any final tax liability. (b) …
§
(a) The director of the department, or their delegates, may compromise any final tax liability. (b) …
§
(a) The California Department of Tax and Fee Administration shall release any levy or notice to with…
§
(a) Except in any case where the board finds collection of the tax to be in jeopardy, if any propert…
§
Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Title 9 of the Code of Civ…
§
(a) A taxpayer may file a claim with the board for reimbursement of bank charges and any other reaso…
§
(a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Sec…
§
For the purposes of this part only, the board shall not revoke or suspend a person’s permit pursuant…
§
(a) If any officer or employee of the board recklessly disregards board-published procedures, a taxp…
§
(a) (1) With respect to tax advice, the protections of confidentiality that apply to a communication…
§
All fees, taxes, interest, and penalties imposed and all amounts of tax required to be paid to the s…
§
Notwithstanding Section 7101, all revenues, less refunds, derived from the taxes imposed to Sections…
§
The money in the fund shall, upon order of the Controller, be drawn therefrom for refunds under this…
§
(a) On and after April 1, 2023, and before April 1, 2024, the California Department of Tax and Fee A…
§
(a) For purposes of this section: (1) “City” means a city within the geographic boundaries of a coun…
§
(a) The Transportation Investment Fund (hereafter the fund) is hereby created in the State Treasury.…
§
Notwithstanding any other provision of law, the requirements imposed on cities and counties by subdi…
§
(a) The Transportation Investment Fund (hereafter the fund) in the State Treasury is hereby continue…
§
(a) Notwithstanding any other provision of law, upon order of the Department of Finance, all or some…
§
(a) The State Highway Account in the State Transportation Fund is the successor account to the Trans…
§
(a) The Transportation Deferred Investment Fund is hereby created in the State Treasury. The Transpo…
§
(a) The State Highway Account in the State Transportation Fund is the successor account to the Trans…
§
(a) Pursuant to Section 14558 of the Government Code, the transfer of revenues from the General Fund…
§
Pursuant to the requirements of paragraph (1) of subdivision (b) of Section 1 of Article XIX B of th…
§
(a) Any person required to make, render, sign, or verify any report who makes any false or fraudulen…
§
Any violation of this part by any person, except as otherwise provided, is a misdemeanor. Each offen…
§
Notwithstanding any other provision of this part, any person who violates this part with intent to d…
§
(a) Notwithstanding any other provision of this part, any person who purchases, installs, or uses in…
§
Any prosecution for violation of any of the penal provisions of this part shall be instituted within…
§
(a) Any person who, for the purpose of evading the payment of taxes due under this part, knowingly f…
§
(a) In the case of any civil proceeding which is— (1) Brought by or against the State of California …
§
(a) (1) Restitution orders or any other amounts imposed by a court of competent jurisdiction for cri…
§
In the determination of any case arising under this part the rule of res judicata is applicable only…
§
This part is known and may be cited as the “Bradley-Burns Uniform Local Sales and Use Tax Law.”
§
Any county may by action of its board of supervisors adopt a sales and use tax in accordance with th…
§
The sales tax portion of any sales and use tax ordinance adopted under this part shall be imposed fo…
§
In addition to the provisions set forth in paragraphs (1) to (8), inclusive, of subdivision (h) of S…
§
Any pledge of taxes pursuant to Section 33641 of the Health and Safety Code made with respect to tax…
§
The use tax portion of any sales and use tax ordinance adopted under this part shall impose a comple…
§
(a) Notwithstanding any other provision of law, during the revenue exchange period only, the authori…
§
The sales and use tax ordinance of a county, city, city and county, or redevelopment agency adopted …
§
The State Board of Equalization shall not administer and shall terminate its contract to administer …
§
The State Board of Equalization shall not administer and shall terminate its contract to administer …
§
All sales and use taxes collected by the State Board of Equalization pursuant to contract with any c…
§
(a) For purposes of this section: (1) “Local agency” means a city, county, city and county, or redev…
§
(a) The State Board of Equalization shall continue to negotiate a settlement with the government of …
§
(a) Notwithstanding any other provision of this part, in the case of retail sales of jet fuel that a…
§
The board shall charge a city, city and county, redevelopment agency, or county an amount for the bo…
§
The Director of Transportation and the Controller shall charge for the cost of their services in adm…
§
(a) For the purpose of a sales tax imposed by an ordinance adopted pursuant to this part, all retail…
§
(a) Notwithstanding any other provision of law, in connection with any use tax imposed pursuant to t…
§
Nothing in this part shall require or be construed to require any city, county, or city and county, …
§
The board may redistribute tax, penalty and interest distributed to a county or city other than the …
§
Notwithstanding Section 7203.5, the State Board of Equalization shall continue to administer the sal…
§
Notwithstanding Section 7203.5, the State Board of Equalization shall continue to administer the sal…
§
Any redevelopment agency adopting a sales and use tax ordinance pursuant to Section 7202.6 shall pay…
§
(a) For purposes of this section: (1) “Local agency” has the same meaning as defined in Section 5308…
§
This chapter shall be known and may be cited as the Bradley-Burns Bill of Rights.
§
For purposes of this chapter: (a) “Contract” means any agreement for state administration of local s…
§
The Legislature finds and declares all of the following: (a) Each local jurisdiction that has a cont…
§
Each local jurisdiction has the right to have the law administered in a uniform manner.
§
Each local jurisdiction has the right to rely on the board’s written information and answers to ques…
§
In addition to any charges imposed by the board pursuant to Section 7204.3, the board shall charge l…
§
(a) This chapter may be cited as the Motor Carriers of Property Permit Fee Act. (b) The Legislature …
§
(a) Every motor carrier of property shall annually pay a permit fee to the Department of Motor Vehic…
§
No city, county, or city and county, shall assess, levy, or collect an excise or license tax of any …
§
(a) The uniform business license tax fee imposed by this chapter is in lieu of all city, county, or …
§
(a) The Safety Fee and Carrier Inspection Fee imposed by this chapter shall be paid by all motor car…
§
(a) Uniform business license tax fee payments collected by the Department of Motor Vehicles pursuant…
§
This chapter is enacted for the purpose of creating a special fund to cover the costs to the Departm…
§
All money or fees deposited in the Motor Carriers Safety Improvement Fund shall be available for app…
§
This part is known and may be cited as the “Transactions and Use Tax Law.”
§
The combined rate of all taxes imposed in accordance with this part in any county may not exceed 2 p…
§
“District,” as used in this part, means any city, county, city and county, or other governmental ent…
§
“Transaction” or “transactions” as used in this part have the same meaning respectively as the words…
§
The transactions tax portion of any transactions and use taxes ordinance adopted under this part sha…
§
The use tax portion of any transactions and use tax ordinance adopted under this part shall impose a…
§
The transactions and use tax ordinance of a district adopted pursuant to this part, shall be deemed …
§
Notwithstanding any other provision of law, the Santa Clara Valley Transportation Authority may adop…
§
For the purposes of a transactions tax imposed by an ordinance adopted pursuant to this part, all re…
§
No ordinance adopted pursuant to this part shall be operative on other than the first day of a calen…
§
(a) Except as provided in Chapter 4 (commencing with Section 7275), there shall be no recovery from …
§
The board may redistribute tax, penalty, or interest distributed to a district other than the distri…
§
(a) Prior to the operative date of any ordinance imposing a transactions and use tax pursuant to thi…
§
Any action or proceeding filed on the basis that a tax ordinance provided for in this part or Part 1…
§
All transactions and use taxes collected by the board pursuant to contract with the district shall b…
§
(a) For purposes of this section: (1) “Quarterly taxes” means the total amount of transactions and u…
§
The district shall pay to the board its costs of preparation to administer and operate the transacti…
§
In addition to the amounts otherwise provided for preparatory costs, the board shall charge each dis…
§
The board shall annually prepare a report showing the amount of both reimbursed and unreimbursed cos…
§
The board shall make available to all licensed vehicle, vessel, and aircraft dealers who hold seller…
§
(a) Where a tax levied in a county in conformity with Part 1.6 (commencing with Section 7251) has be…
§
Any taxpayers located in the jurisdiction in which an unconstitutional tax as described in subdivisi…
§
(a) In the event that any tax collected under this part is determined on the basis of Section 4 of A…
§
(a) The total amount of refunds paid under this chapter shall be the amount of the impounded revenue…
§
A copy of the provisions of this chapter may be filed by the board with the court to demonstrate tha…
§
An arbitrary and capricious action of the board in implementing the provisions of this chapter shall…
§
(a) The legislative body of any city, county, or city and county may levy a tax on the privilege of …
§
(a) The redevelopment agency of any city which has levied a transient occupancy tax pursuant to Sect…
§
The legislative body of any city or county may levy a tax on the privilege of renting a mobilehome, …
§
Notwithstanding any other provision of law, no city, county, or city and county may levy a tax on th…
§
(a) Notwithstanding any other provision of law, no city, county, or city and county may levy a tax u…
§
A board of supervisors may, by ordinance or resolution, establish procedures for the collection of d…
§
(a) (1) A purchaser, transferee, or other person or entity attempting to obtain ownership of a prope…
§
Notwithstanding any other provision of law, except in the case of fraud or the failure of a property…
§
(a) The board of supervisors of any county may license, for revenue and regulation, and fix the lice…
§
(a) No license tax or fee levied by a charter or general law county, city and county, or city, or by…
§
The board of supervisors of any county may levy a utility user tax on the consumption of electricity…
§
(a) For the purposes of this section: (1) “Local jurisdiction” means any city, county, city and coun…
§
Any tax levied pursuant to this chapter shall be subject to any applicable voter approval requiremen…
§
(a) For the purposes of this section: (1) “Local jurisdiction” means any city, county, city and coun…
§
(a) It is unlawful for any local jurisdiction, including any employee, officer, authorized agent, or…
§
(a) It is unlawful for any employee, officer, authorized agent, or contractor of a local jurisdictio…
§
This chapter shall be known and may be cited as the Keep Groceries Affordable Act of 2018.
§
The Legislature finds and declares all of the following: (a) It is the intent of the Legislature to …
§
For the purposes of this chapter, all of the following definitions shall apply: (a) “Alcoholic bever…
§
For the purposes of this chapter, all of the following definitions shall apply: (a) “Alcoholic bever…
§
(a) Notwithstanding any other law, and except as provided in this section, on or after the effective…
§
The provisions of this chapter are to be construed liberally so as to effectuate their intent, polic…
§
If any provision of this chapter or its application to any person or circumstance is held invalid, t…
§
(a) A civil action with respect to the application of this chapter to a tax, fee, or other assessmen…
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This chapter shall become inoperative on January 1, 2031, and shall be repealed as of that date.
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The board of supervisors of any county may levy, increase, or extend a transactions and use tax thro…
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The combined rate of all taxes imposed in any county pursuant to this chapter and pursuant to Part 1…
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(a) As an alternative to the procedure set forth in Section 7285, the board of supervisors of any co…
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(a) In addition to any authority established pursuant to Section 7285.5, the Board of Supervisors of…
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The governing body of any city may levy, increase, or extend a transactions and use tax for general …
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As an alternative to the procedure set forth in Section 7285.9, the governing body of any city may l…
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The authority of a city to impose transactions and use taxes under this chapter is in addition to an…
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(a) Notwithstanding any other law, the County of Los Angeles may impose a transactions and use tax a…
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If, as of December 31, 2028, an ordinance proposing a transactions and use tax has not been approved…
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(a) The City Council of Calexico may levy a transactions and use tax at a rate of 0.5 percent, if th…
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The net proceeds of the tax imposed by Section 7286.20 shall be used exclusively for the Heffernan M…
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(a) (1) In addition to any tax levied pursuant to Part 1.5 (commencing with Section 7200) and any ot…
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(a) The City Council of Avalon may levy a transactions and use tax at a rate of 0.5 percent, if the …
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The net proceeds of the tax imposed by Section 7286.25 shall be used exclusively for the Avalon Muni…
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Notwithstanding any other law, the City of Santa Fe Springs may impose a transactions and use tax fo…
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If, as of December 31, 2022, an ordinance proposing a transactions and use tax has not been approved…
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The Legislature hereby finds and declares that in the County of San Diego justice-related facilities…
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(a) The board of supervisors of the County of San Diego, subject to the approval of the voters, may …
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(a) A retail transactions and use tax ordinance applicable in the incorporated and unincorporated te…
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The ordinance shall state the tax rate and may state a term during which the tax will be imposed. Th…
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The board of supervisors shall have sole discretion to determine the specific activities and project…
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(a) Any transactions and use tax ordinance adopted pursuant to this article shall become operative o…
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Any action or proceeding wherein the validity of the adoption of the retail transactions and use tax…
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If any provision of this chapter or the application thereof to any person or circumstance is held in…
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The transactions and use tax authorized under this chapter constitutes a special tax that requires a…
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(a) The Legislature finds and declares that the transactions and use tax proposed to, and approved b…
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In addition to any other authority as provided for by law, the Board of Supervisors of the County of…
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(a) Subject to the expenditure restrictions in subdivision (b), the City of Visalia may levy a tax a…
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(a) Subject to subdivision (b), the City of Clearlake may levy a transactions and use tax at a rate …
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(a) Subject to subdivision (b), the City of Clovis may levy a transactions and use tax at a rate not…
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(a) Subject to subdivision (b), the City of Fort Bragg may levy a transactions and use tax at a rate…
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(a) Subject to subdivision (b), the City of Woodland may levy a transactions and use tax at a rate o…
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(a) In addition to the tax levied pursuant to Part 1.5 (commencing with Section 7200), and any other…
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(a) In addition to the tax levied pursuant to Part 1.5 (commencing with Section 7200), and any other…
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(a) Subject to subdivision (b), the Town of Truckee may levy a transactions and use tax at a rate of…
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(a) Upon the affirmative vote of two-thirds of the directors of the Peninsula Corridor Joint Powers …
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(a) Subject to subdivision (b), the City of Placerville may levy a transactions and use tax at a rat…
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(a) Subject to subdivision (b), the City of West Sacramento may levy a transactions and use tax at a…
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(a) Subject to subdivision (b), the City of Sebastopol may levy a transactions and use tax at a rate…
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(a) In addition to the tax levied pursuant to Part 1.5 (commencing with Section 7200) and any other …
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(a) The legislative body of any city or county, or city and county, may levy a tax by an ordinance a…
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Any ordinance levying a tax pursuant to this chapter shall provide for the following: (a) That the c…
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Every retailer engaged in business in a city or county, or city and county, which has an operative o…
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All revenues collected pursuant to a tax authorized by this chapter shall be remitted to the State B…
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The State Board of Equalization shall administer and enforce the provisions of this chapter, and may…
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Except as provided in Section 7287.10, to the extent feasible or practicable, Chapter 5 (commencing …
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(a) The return and payment of the tax imposed by this chapter is due and payable to the board annual…
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(a) Notwithstanding any other law, the City of Victorville, by ordinance or by citizens’ initiative,…
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If, as of January 1, 2029, an ordinance or citizens’ initiative proposing a transactions and use tax…
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(a) Notwithstanding any other law, the City of Lancaster, by ordinance or by citizens’ initiative, m…
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If, as of January 1, 2029, an ordinance or citizens’ initiative proposing a transactions and use tax…
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(a) Notwithstanding any other law, the City of Palmdale, by ordinance or by citizens’ initiative, ma…
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If, as of January 1, 2029, an ordinance or citizens’ initiative proposing a transactions and use tax…
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A local public finance authority shall be established for the purpose of financing drug abuse preven…
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The local public finance authority shall be governed by a board of directors. The board of directors…
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A local public finance authority may adopt an ordinance imposing, for the authority’s general purpos…
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(a) A local public finance authority may exercise all powers necessary to perform the collection, ad…
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For purposes of this chapter, a “school district” includes a community college district.
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No tax imposed pursuant to this chapter shall become operative before the later of the following dat…
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(a) Subject to subdivision (b), the City of Davis may levy a transactions and use tax at a rate of 0…
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(a) (1) Upon meeting the requirements of subdivision (b), the Solano Transportation Improvement Agen…
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(a) Notwithstanding any other law, the County of Alameda may impose a transactions and use tax for g…
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If, as of December 31, 2022, an ordinance proposing a transactions and use tax has not been approved…
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(a) Notwithstanding any other law, the County of Santa Clara may impose a transactions and use tax f…
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(a) Notwithstanding any other law, the City of Alameda may impose a transactions and use tax for gen…
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If, as of January 1, 2025, an ordinance proposing a transactions and use tax pursuant to this chapte…
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(a) (1) Notwithstanding any other law, the County of Sonoma may impose a transactions and use tax or…
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(a) Notwithstanding any other law, the City of Pinole, by ordinance or by citizens’ initiative, may …
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If, as of January 1, 2029, an ordinance or citizens’ initiative proposing a transactions and use tax…
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If, as of December 31, 2028, an ordinance proposing a transactions and use tax has not been approved…
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(a) Notwithstanding any other law, the City of Campbell, by ordinance or by citizens’ initiative, ma…
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If, as of January 1, 2029, an ordinance or citizens’ initiative proposing a transactions and use tax…
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(a) Notwithstanding any other law, the City of El Cerrito may impose a transactions and use tax for …
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If, as of January 1, 2022, an ordinance proposing a transactions and use tax has not been approved a…
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(a) Notwithstanding any other law, the County of Solano, by ordinance or by citizens’ initiative, ma…
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If, as of January 1, 2029, an ordinance or citizens’ initiative proposing a transactions and use tax…
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(a) Notwithstanding any other law, any city within the County of Solano, by ordinance or by citizens…
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If, as of January 1, 2029, an ordinance or citizens’ initiative proposing a transactions and use tax…
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(a) Notwithstanding any other law, the San Luis Obispo Council of Governments, established pursuant …
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(a) Notwithstanding any other law, the County of San Mateo may, in accordance with the requirements …
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If the ordinance proposing the transactions and use tax is not approved as required by Section 7295,…
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Notwithstanding any other law, the Transportation Agency for Monterey County may impose a transactio…
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If the ordinance proposing the transactions and use tax is not approved as required by subdivision (…
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Notwithstanding any other law, the City of Berkeley may impose a transactions and use tax for genera…
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(a) Notwithstanding any other law, the County of Ventura may impose a transactions and use tax for t…
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If an ordinance proposing the transactions and use tax authorized by this chapter is not approved pu…
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(a) Notwithstanding any other law, the Humboldt County Board of Supervisors may impose a transaction…
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If an ordinance proposing the transactions and use tax authorized by this chapter is not approved pu…
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(a) Notwithstanding any other law, the Monterey-Salinas Transit District, created pursuant to Part 1…
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If, as of January 1, 2035, an ordinance proposing a transactions and use tax is not approved pursuan…
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This part is known and may be cited as the “Motor Vehicle Fuel Tax Law.”
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Except where the context otherwise requires, the definitions given in this chapter govern the constr…
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“Aircraft” means any powered contrivance designed for navigation in the air except a rocket or missi…
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“Alcohol” includes ethanol and methanol.
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“Approved terminal or refinery” means a terminal or refinery that is operated by a licensed supplier…
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“Aviation gasoline” means all special grades of gasoline that are suitable for use in aviation recip…
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“Blended motor vehicle fuel” means any mixture of motor vehicle fuel with respect to which tax has b…
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“Blender” includes any person that produces or converts blended motor vehicle fuel outside the bulk …
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“Bulk transfer” means any transfer of motor vehicle fuel by pipeline or vessel.
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“Bulk transfer/terminal system” means the motor vehicle fuel distribution system consisting of refin…
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“Enterer” includes any person who is the importer of record (under federal customs law) with respect…
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“Entry” means the importing of motor vehicle fuel into this state. However, motor vehicle fuel broug…
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“Finished gasoline” means all products (including gasohol) that are commonly known or sold as gasoli…
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“Fuel tank” means any receptacle on a motor vehicle from which fuel is supplied for the operation of…
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“Gallon” means the United States gallon of 231 cubic inches or the volumetric gallon adjusted to 60 …
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“Gasoline” means finished gasoline and gasoline blendstocks.
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“Gasoline blendstocks” means any petroleum product component of gasoline.
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“Gasohol” means all blends of gasoline, and alcohol containing more than 15 percent gasoline.
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“Highway” includes a way or place, of whatever nature, publicly maintained and open to the use of th…
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“Highway vehicle operator/fueler” includes: (a) Any person that owns, operates, or otherwise control…
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“In this state” or “in the state” means within the exterior limits of the State of California and in…
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“Industrial user” means any person that receives gasoline blendstocks by bulk transfer for its own u…
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“Licensed industrial user” means any industrial user that is licensed pursuant to Section 7460.
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“Licensed supplier” includes any enterer, position holder, refiner, terminal operator, or throughput…
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“Motor vehicle” includes every self-propelled vehicle operated or suitable for operation on the high…
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“Motor vehicle fuel” means gasoline and aviation gasoline. It does not include jet fuel, diesel fuel…
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“Motor vehicle fuel-powered highway vehicle” means a motor vehicle that is operated by a motor vehic…
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“Motor vehicle fuel-powered train” means any motor vehicle fuel-powered equipment or machinery that …
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“Person” includes any individual, firm, partnership, joint venture, limited liability company, assoc…
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“Pipeline” means a fuel distribution system that moves motor vehicle fuel, in bulk, through a pipe, …
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“Pipeline operator” includes any person that owns, operates, or otherwise controls a pipeline.
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“Position holder” includes any person that holds the inventory position in the motor vehicle fuel, a…
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“Rack” means a mechanism for delivering motor vehicle fuel from a refinery or terminal into a truck,…
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“Refiner” includes any person that owns, operates, or otherwise controls a refinery.
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“Refinery” means a facility used to produce motor vehicle fuel from crude oil, unfinished oils, natu…
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“Removal” means any physical transfer of motor vehicle fuel, and any use of motor vehicle fuel other…
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“Sale” means: (a) The transfer of title to motor vehicle fuel (other than motor vehicle fuel in a te…
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“Supplier” includes any person who is any of the following: (a) Blender, as defined in Section 7308.…
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“Terminal” means a motor vehicle fuel storage and distribution facility that is supplied by pipeline…
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“Fuel production facility” means a facility, other than a refinery, in which motor vehicle fuel is p…
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“Terminal operator” includes any person that owns, operates, or otherwise controls a terminal.
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“Throughputter” means any person that owns motor vehicle fuel within the bulk transfer/terminal syst…
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“Train operator” includes any person that owns, operates, or controls a train and is licensed as a r…
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“Vessel” means a waterborne vessel used for transporting motor vehicle fuel.
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“Vessel operator” means any person that operates or otherwise controls a vessel.
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“Tax-paid fuel” or “tax paid” means the gallons of motor vehicle fuel acquired on either a temperatu…
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(a) (1) A tax of eighteen cents ($0.18) is hereby imposed upon each gallon of fuel subject to the ta…
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(a) For the privilege of storing, for the purpose of removal, sale, or use, every distributor owning…
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(a) For the privilege of storing, for the purpose of sale, each supplier, wholesaler, and retailer o…
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(a) For the privilege of storing, for the purpose of sale, each supplier, wholesaler, and retailer o…
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The tax specified in Section 7360 is imposed on the removal of motor vehicle fuel in this state from…
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The tax specified in Section 7360 is also imposed on all of the following: (a) The removal of motor …
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The tax specified in Section 7360 is imposed as a backup tax as follows: (a) On the delivery into th…
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Any person that produces blended motor vehicle fuel outside the bulk transfer/terminal system (the b…
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Every enterer shall pay tax on motor vehicle fuel imported into this state as provided in subdivisio…
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Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 7364.
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Every position holder shall pay the tax on the removal of motor vehicle fuel from a terminal as prov…
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Every refiner shall pay tax on the removal of motor vehicle fuel from a refinery as provided in subd…
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The terminal operator is jointly and severally liable for the tax imposed under Section 7362 if both…
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A terminal operator is not liable for tax under Section 7370, if at the time of the removal, all of …
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(a) The board may accept from the person who receives motor vehicle fuel removed at a refinery or te…
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(a) For the purpose of the proper administration of this part and to prevent evasion of the tax, unl…
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Except where the context otherwise requires, the definitions given in this chapter govern the constr…
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“Aircraft” means any powered contrivance designed for navigation in the air except a rocket or missi…
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“Aircraft jet fuel” means any inflammable liquid which is used or sold for use in propelling aircraf…
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“Aircraft jet fuel dealer” means any person who sells to an aircraft jet fuel user, aircraft jet fue…
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“Aircraft jet fuel user” means any person who uses aircraft jet fuel for the propulsion of an aircra…
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“Fuel tank” means any receptacle on an aircraft from which fuel is supplied for the propulsion of th…
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“Use” means the placing of aircraft jet fuel into the fuel tank of an aircraft in this state.
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For the privilege of using or selling aircraft jet fuel a tax is imposed upon every aircraft jet fue…
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The aircraft jet fuel dealer shall make a return of the tax due under Section 7392 as required of su…
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If a person certifies in writing to an aircraft jet fuel dealer that the sale or use of aircraft jet…
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Every person desiring to become an aircraft jet fuel dealer shall first secure from the board an air…
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Upon receipt of the application and after the deposit of such bond as the board may require, the boa…
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All of the administrative provisions of this part not inconsistent with this chapter shall be applic…
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All money received in payment of the tax imposed by this chapter shall be deposited in the State Tre…
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(a) The provisions of this part requiring the payment of motor vehicle fuel taxes do not apply to an…
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(a) The certificate to be provided by a buyer of gasoline blendstocks consists of a statement that i…
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(a) The certificate to be provided by a train operator consists of a statement that is signed under …
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Prior to issuing an exemption certificate as provided in Section 7403, the train operator shall obta…
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(a) For the privilege of purchasing motor vehicle fuel exempt from taxes under paragraph (11) of sub…
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If a purchaser gives an exemption certificate for motor vehicle fuel pursuant to this chapter to the…
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(a) Any person, including any officer or employee of a corporation, who gives an exemption certifica…
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Every person before becoming a supplier shall apply to the board for a license authorizing the perso…
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Applications shall be made on forms to be prescribed, prepared, and furnished by the board.
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Before granting a license authorizing a person to engage in business as a supplier, the board may re…
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Every person before becoming an industrial user shall apply to the board for a license authorizing t…
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Every person before becoming a pipeline operator or a vessel operator shall apply to the board for a…
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The board, whenever it deems it necessary to ensure compliance with this part or any rule or regulat…
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If, at the time a person ceases to operate under this part, the board holds a security pursuant to S…
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The board may refuse to issue a license under this part: (a) If the application therefor is filed by…
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Before the refusal, the board shall grant the applicant a hearing and shall give him or her at least…
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The notice shall be addressed to the applicant at his or her address as it appears in the records of…
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The board may revoke the license of any person who refuses or neglects to comply with any provisions…
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The board may revoke any supplier’s license held by a person who does not engage in, or who disconti…
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Before revoking any license the board shall notify the licensee to show cause within 10 days after t…
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The board may cancel any license issued under this part immediately upon surrender thereof but befor…
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Upon revocation or cancellation of the license of the person or upon his or her cessation of busines…
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Subsequent to the revocation of the license of a person, the board shall reinstate the permit when t…
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It is unlawful for any person to operate in this state after a license has been revoked.
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Every person required to be licensed by the board shall provide the board with the names and address…
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Each supplier shall prepare and file with the board a return in the form as prescribed by the board,…
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(a) Each terminal operator shall prepare and file with the board a report in the form as prescribed …
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(a) Each pipeline operator and vessel operator shall prepare and file with the board a report in the…
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Each train operator shall prepare and file with the board a report in the form as prescribed by the …
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(a) Each person subject to the tax imposed under Section 7361, on or before February 28, 2002, shall…
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On or before August 31, 2010, each person subject to the storage tax imposed under Section 7361.1 sh…
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On or before January 1, 2018, each person subject to the storage tax imposed under Section 7361.2 sh…
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(a) Any person who fails to pay the amount of tax shown to be due by his or her return on or before …
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(a) If the department finds, taking into account all facts and circumstances, that it is inequitable…
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(a) Except as provided in subdivision (b), the board for good cause may extend for not to exceed one…
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(a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the depart…
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(a) If the department finds that a person’s failure to make a timely report, return, or payment is d…
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(a) If the board finds that a person’s failure to make a timely return or payment is due to the pers…
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(a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understat…
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(a) If the department finds that a person’s failure to make a timely return or payment was due to a …
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(a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by…
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Every payment on a delinquent tax shall be applied as follows: (a) First, to any interest due on the…
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The provisions of this article apply to suppliers required to file a supplier’s return pursuant to S…
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Upon written notification by the board, any person whose estimated tax liability under this part ave…
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Except in the case of a person required to remit amounts due in accordance with Article 2.5 (commenc…
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The amount of the prepayment shall constitute a credit against the amount of the taxes due and payab…
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In determining whether a person’s estimated tax liability averages nine hundred thousand dollars ($9…
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Any person required to make a prepayment pursuant to Section 7659.1 who fails to make a timely prepa…
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Any person required to make a prepayment pursuant to Section 7659.1 who fails to make a prepayment b…
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(a) If the failure to make a prepayment as described in Section 7659.6 is due to negligence or inten…
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Notification by the board, provided for in Section 7659.1, may be served personally or by mail in th…
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(a) Any person whose estimated tax liability under this part averages twenty thousand dollars ($20,0…
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If the board finds that a person’s failure to make payment by an appropriate electronic funds transf…
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(a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by …
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(a) Any return, report, declaration statement, or other document required to be made under this part…
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If any supplier fails, neglects, or refuses to file the return within the time prescribed by this ch…
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All determinations so made, exclusive of penalties, shall bear interest at the modified adjusted rat…
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If the neglect or refusal of a supplier to file a return is due to fraud or intent to evade the tax,…
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Promptly after making its determination the board shall give to the delinquent supplier written noti…
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If the board is not satisfied with the return made by any supplier, it may make a deficiency determi…
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The department shall give the supplier written notice of its determination. The notice shall be serv…
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If any part of the deficiency for which a deficiency determination is made is due to neglect or inte…
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If any part of the deficiency for which a deficiency determination is made is due to fraud or an int…
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All deficiency determinations, exclusive of penalty, shall bear interest at the modified adjusted ra…
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Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failu…
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In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of d…
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If, before the expiration of the time prescribed in Section 7675 for serving a notice of deficiency …
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If the board believes that the collection of any amount of tax imposed under this part will be jeopa…
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If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid …
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The supplier against whom a jeopardy determination is made may petition for the redetermination ther…
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In accordance with these rules and regulations as the board may prescribe, the person against whom a…
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If the board deems the procedure necessary in order to insure payment to the state of the amount of …
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A supplier required to make weekly payments is not relieved of the duty of filing the verified month…
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Whenever any supplier who is required to pay tax in weekly installments as provided by Section 7701 …
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If a supplier fails to make the supplier’s weekly return or to pay any weekly installment of the tax…
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If any supplier fails to pay any weekly installment of tax shown to be due by the supplier’s return …
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All jeopardy determinations including those made under Section 7704, exclusive of penalty, shall bea…
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Any notice required by this article shall be given in the manner prescribed in Section 7671 for givi…
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Any supplier against whom a determination is made by the board under Article 3 (commencing with Sect…
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Every petition for redetermination shall be in writing and shall state the specific grounds upon whi…
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If a petition for redetermination is filed within the 30-day period, the board shall reconsider the …
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The board may decrease or increase the amount of the determination before it becomes final, but the …
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The order or decision of the board upon a petition for redetermination becomes final 30 days after t…
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All determinations made by the board under this chapter are due and payable at the time they become …
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In making a determination the board may offset overpayments for a period or periods, together with i…
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All payments received by the board from suppliers under this part shall be deposited by the board fo…
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The board shall notify the Controller of any and all determinations made pursuant to this chapter as…
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(a) If any person becomes a supplier without first securing a license, the tax, applicable penalties…
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(a) The backup tax imposed under Section 7364 and any applicable penalties and interest shall be imm…
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The board shall file a copy of this jeopardy determination with the Controller who shall forthwith c…
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At the request of the Controller, the Attorney General shall commence and prosecute to final determi…
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In the suit, a copy of the jeopardy determination certified by the secretary of the board or by the …
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The foregoing remedies of the state are cumulative.
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No action taken pursuant to this article relieves the unlicensed supplier or a highway vehicle opera…
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If any supplier is delinquent in the payment of his or her tax, or in the event a determination has …
§
After receiving the notice the persons so notified shall neither transfer nor make other disposition…
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All persons so notified shall forthwith after receipt of the notice advise the Controller of all cre…
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If, during the effective period of the notice to withhold, any person so notified makes any transfer…
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(a) The Controller may, by notice of levy served personally or by first-class mail, require all pers…
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The Controller may request the Attorney General to bring suit for the recovery of any unpaid tax, in…
§
The Attorney General shall bring suit for any amount due and costs on the written request of the Con…
§
Payment of an amount to the board for and on account of the tax and the acceptance thereof does not …
§
In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing wit…
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In the action a certificate issued by the board showing unpaid taxes determined against any supplier…
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(a) If any person fails to pay any amount imposed under this part at the time that it becomes due an…
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At any time within three years after any person is delinquent in the payment of any amount herein re…
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The warrant shall be directed to any sheriff or marshal and shall have the same force and effect as …
§
The Controller may pay or advance to the sheriff or marshal, the same fees, commissions, and expense…
§
The fees, commissions, and expenses are the obligation of the person required to pay any amount unde…
§
Whenever any supplier is delinquent in the payment of the tax, the Controller or his or her authoriz…
§
Notice of the sale and the time and place thereof shall be given to the delinquent supplier and to a…
§
At the sale the Controller or his or her authorized agent shall sell the property in accordance with…
§
The Controller may bid at the sale.
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If upon the sale the moneys received exceed the amount of all taxes, penalties, interest, and costs …
§
Upon receipt of a certificate of the Controller setting forth the amount of a taxpayer’s delinquenci…
§
Whenever the state acquires any real or personal property seized and sold for delinquent taxes of th…
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He may advertise the sale by one publication, at least 10 days before the date set for the sale, in …
§
The Controller or his authorized representative shall conduct the sale, and he may reject any or all…
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The Controller shall distribute the proceeds of the sale in the following order: (a) The payment of …
§
At the sale the Controller shall deliver to the purchaser a bill of sale for any personal property a…
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Whenever a supplier ceases to engage in business as a supplier within the state by reason of the dis…
§
The notice shall give the date of discontinuance or, in the event of a sale or transfer of the busin…
§
All amounts under this part, not yet due and payable under other provisions hereof, become due and p…
§
Unless notice is given as provided by Section 7956, the purchaser or transferee becomes liable for a…
§
The remedies of the State provided for in this chapter are cumulative, and no action taken by the Co…
§
The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code…
§
The following persons who have paid a tax for motor vehicle fuel, either directly or to the vendor f…
§
For the purposes of subdivision (a) of Section 8101, the tax shall be refunded to any person with re…
§
No refund of any tax shall be granted on motor vehicle fuel used in propelling an aircraft in this s…
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(a) No refund of any tax shall be granted on motor vehicle fuel used in propelling passenger carryin…
§
No refund of any tax shall be granted which is attributable to the distribution of motor vehicle fue…
§
(a) The claimant of a refund shall present to the Controller a claim supported by the original invoi…
§
The Controller, upon the presentation of the properly completed claim and the invoice or other evide…
§
Any person who wilfully makes or subscribes to a claim for refund under this article which he does n…
§
In order to establish the validity of any claim the Controller may, upon demand, examine the books a…
§
If any person does not use motor vehicle fuel as provided in subdivision (a) of Section 8101 within …
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All applications for refund provided under this article shall be filed within three years from the d…
§
In lieu of the collection and refund of the tax on tax-paid motor vehicle fuel exported, removed, so…
§
No refund shall be granted for losses in handling, transporting, or storing motor vehicle fuel.
§
If any claim for refund of tax is paid more than 20 calendar days from the date upon which the claim…
§
(a) A refund filed pursuant to subdivision (b) of Section 8101 shall be paid to the claimant within …
§
If the department determines that any amount not required to be paid under this part has been paid b…
§
The Controller shall thereupon credit the excess on any amounts then due from the person under this …
§
When an amount represented by a person who is a taxpayer under this part to a customer as constituti…
§
(a) Except as provided in subdivision (b) no refund under this article shall be approved by the boar…
§
(a) The limitation period specified in Section 8128 shall be suspended during any period of a person…
§
The claim shall be in writing and shall state the specific grounds upon which it is founded.
§
Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per m…
§
(a) If the board determines that any overpayment has been made intentionally or by reason of careles…
§
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action…
§
No suit or proceeding shall be maintained in any court for the recovery of any amount collected or p…
§
Within 90 days after the mailing of the notice of action upon a claim for refund or credit, the clai…
§
If the board or the Controller fails to mail notice of action on a claim within six months after the…
§
Failure to bring suit or action within the time specified in this article constitutes a waiver of al…
§
If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any…
§
In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursu…
§
A judgment shall not be rendered in favor of the plaintiff in any action brought against the State T…
§
(a) The Controller may recover any refund or part thereof that is erroneously made, and any credit o…
§
In any action brought pursuant to subdivision (a) of Section 8171, the court may, with the consent o…
§
The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 8171,…
§
(a) Notwithstanding any other provision of this part, if the department finds that neither the perso…
§
If the department determines that any amount has been illegally determined to be due from any person…
§
The board shall enforce the provisions of this part, except in so far as duties and powers are veste…
§
The board may employ attorneys, accountants, auditors, investigators, and other expert and clerical …
§
The board may make any examinations of the books and records of highway vehicle operators/fuelers, i…
§
As this State is the source of petroleum products for other States, if such examination or investiga…
§
(a) Upon request from the officials to whom is entrusted the enforcement of the motor fuel tax law o…
§
A certificate by the board or an employee of the board stating that a notice required by this part w…
§
(a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or …
§
(a) The board shall determine which taxpayer’s accounts are eligible for the managed audit program i…
§
A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the…
§
(a) If the board selects a taxpayer’s account for a managed audit, all of the following apply: (1) T…
§
Nothing in the article limits the board’s authority to examine the books and records of a taxpayer u…
§
Upon completion of the managed audit and verification by the board, interest on any unpaid liability…
§
The board shall administer this article. Unless the context indicates otherwise, the provisions of t…
§
(a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or…
§
(a) The board shall develop and implement an education and information program directed at, but not …
§
The board shall conduct an annual hearing before the full board where industry representatives and i…
§
The board shall prepare and publish brief but comprehensive statements in simple and nontechnical la…
§
(a) The total amount of revenue collected or assessed pursuant to this part shall not be used for an…
§
The board shall develop and implement a program that will evaluate an individual employee’s or offic…
§
The board shall, in cooperation with the Taxpayers’ Rights Advocate, and other interested taxpayer-o…
§
Procedures of the board, relating to appeals staff review conferences before a staff attorney or sup…
§
(a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a he…
§
(a) An officer or employee of the board acting in connection with any law administered by the board …
§
(a) The Controller shall release any levy or notice to withhold issued pursuant to this part on any …
§
Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of P…
§
For the purposes of this part only, the board shall not revoke or suspend a person’s license pursuan…
§
(a) If any officer or employee of the board recklessly disregards board-published procedures, a taxp…
§
Every highway vehicle operator/fueler, industrial user, pipeline operator, supplier, train operator,…
§
(a) Each terminal operator shall keep the following information with respect to each rack removal of…
§
All records required by this chapter shall be available at all times for the inspection of the board…
§
Upon demand of the board or its representatives a highway vehicle operator/fueler, industrial user, …
§
The Controller shall transmit all money received by him or her in payment of taxes, interest, and pe…
§
Subject to the provisions of any budget bill heretofore or hereafter enacted, the money deposited to…
§
The money deposited to the credit of the Motor Vehicle Fuel Account may be expended for the followin…
§
Subject to the provisions of this chapter, the money deposited to the credit of the Motor Vehicle Fu…
§
(a) Subject to Sections 8352 and 8352.1, and except as otherwise provided in subdivision (b), all mo…
§
(a) Subject to Sections 8352 and 8352.1, and except as otherwise provided in subdivision (b), there …
§
(a) (1) Subject to Sections 8352 and 8352.1, and except as otherwise provided in paragraph (1) of su…
§
(a) (1) Subject to Section 8352.1, and except as otherwise provided in paragraphs (2) and (3), on th…
§
(a) The Conservation and Enforcement Services Account is hereby established as an account in the Off…
§
The Controller shall withhold from any funds transferred pursuant to any section of this chapter an …
§
By the 28th day of each calendar month, the balance remaining to the credit of the Motor Vehicle Fue…
§
The board may, without at the time furnishing vouchers and itemized statements, draw from the Motor …
§
The board may pay out of the appropriations made to it from the Motor Vehicle Fuel Account all expen…
§
It is unlawful for any person, firm, association, or corporation, or any officer or agent thereof, t…
§
It is unlawful for any person, firm, association, or corporation, or any officer or agent thereof, t…
§
It is unlawful for any person, firm, association, or corporation, or any officer or agent thereof, t…
§
(a) Any person required to make, render, sign, or verify any return or report who makes any false or…
§
(a) Notwithstanding any other provision of this part, any person who willfully evades or attempts in…
§
Any prosecution for violation of any of the penal provisions of this part shall be instituted within…
§
(a) (1) Restitution orders or any other amounts imposed by a court of competent jurisdiction for cri…
§
Except when the context otherwise requires, the definitions given in this chapter govern the constru…
§
As used in this chapter, the following definitions have the following meanings: (a) “Commission” mea…
§
The commission may impose, in addition to any other tax authorized by this division, a tax on the pr…
§
(a) Prior to imposing the tax, the commission shall adopt a regional transportation expenditure plan…
§
(a) Following the adoption by the commission of a regional transportation expenditure plan, the boar…
§
Upon approval of the measure by the margin of voters within the region voting at a local election as…
§
The commission shall contract with the State Board of Equalization for the administration of any tax…
§
The State Board of Equalization shall adopt the necessary rules and regulations to administer the ta…
§
After deducting its cost of administering the tax, the State Board of Equalization shall periodicall…
§
The net revenues received by the commission shall be expended only in accordance with the regional t…
§
In order to be eligible for funds derived from the tax, project sponsors shall comply with all appli…
§
The commission’s regional transportation expenditure plan shall include a process of ensuring period…
§
The commission may, by a two-thirds vote, amend the regional transportation expenditure plan after a…
§
(a) If requested to do so by the commission in its resolution calling for an election, the board of …
§
(a) The bonds authorized by the voters concurrently with the approval of the tax may be issued at an…
§
Limited tax bonds shall be issued pursuant to a resolution adopted at any time by a two-thirds vote …
§
(a) A resolution authorizing the issuance of bonds shall state all of the following: (1) The purpose…
§
The bonds shall bear interest at a rate or rates not exceeding the maximum allowable by law, payable…
§
In the resolution authorizing the issuance of the bonds, the commission may also provide for the cal…
§
The principal of, and interest on, the bonds shall be payable in lawful money of the United States a…
§
The bonds, or each series thereof, shall be dated and numbered consecutively and shall be signed by …
§
The bonds may be sold as the commission determines by resolution, and the bonds may be sold at a pri…
§
Delivery of any bonds may be made at any place either inside or outside the state, and the purchase …
§
All accrued interest and premiums received on the sale of the bonds shall be placed in the fund to b…
§
(a) The commission may provide for the issuance, sale, or exchange of refunding bonds to redeem or r…
§
(a) The commission may borrow money in anticipation of the sale of bonds which have been authorized …
§
Any bonds issued under this chapter are legal investment for all trust funds; for the funds of insur…
§
This part is known and may be cited as the “Use Fuel Tax Law.”
§
Except where the context otherwise requires, the definitions given in this chapter govern the constr…
§
As used in this part “motor vehicle” includes every self-propelled vehicle operated or suitable for …
§
“Fuel” includes any combustible gas or liquid, by whatever name the gas or liquid may be known or so…
§
“Highway” includes a way or place, of whatever nature, publicly maintained and open to the use of th…
§
“Person” includes any individual, firm, partnership, joint venture, limited liability company, assoc…
§
“Use” includes the placing of fuel into any receptacle on a motor vehicle from which fuel is supplie…
§
(a) “User” includes any person who, within the meaning of the term “use” as defined in this chapter,…
§
“In this State” or “in the State” means within the exterior limits of the State of California and in…
§
“Vendor” includes every person who sells fuel in this state and places, or causes to be placed, the …
§
“Sell” includes any transfer of title or possession, exchange, or barter, in any manner or by any me…
§
“Fuel tank” means any receptacle on a motor vehicle from which fuel is supplied for the propulsion o…
§
“Natural gas” means naturally occurring mixtures of hydrocarbon gases and vapors consisting principa…
§
“Standard pressure and temperature” means 14.73 pounds of pressure per square inch at 60° Fahrenheit…
§
“Interstate user” includes any person who uses fuel in the propulsion of a motor vehicle in this sta…
§
“Qualified motor vehicle” means a motor vehicle that is used, designed, or maintained for transporta…
§
“Recreational vehicle” means a vehicle such as a motor home, pickup truck with attached camper, and …
§
(a) An excise tax is hereby imposed for the use of fuel at the following rate per gallon: (1) Fourte…
§
(a) Notwithstanding the provisions of Section 8651, on or after July 1, 2021, the excise tax imposed…
§
Notwithstanding the provisions of Section 8651, on or after January 1, 1966 the excise tax imposed u…
§
(a) (1) Notwithstanding the provisions of Sections 8651 and 8651.5, on or after January 1, 1971, and…
§
(a) The owner or operator, except an interstate user, of a vehicle propelled by a system using lique…
§
(a) Notwithstanding Section 8651, the excise tax imposed upon ethanol or methanol containing not mor…
§
(a) Notwithstanding the provisions of Sections 8651, 8651.5, and 8651.6, on or after July 1, 2021, t…
§
No tax shall be imposed upon any user with respect to that fuel which the user establishes to the sa…
§
No tax shall be imposed upon any user with respect to that fuel which the user establishes to the sa…
§
No tax shall be imposed on any user with respect to fuel used in the operation of a motor vehicle on…
§
No tax shall be imposed as to any fuel used in any motor vehicle owned by any county, city and count…
§
(a) This section shall be known and may be cited as the Mills-Hayes Act. (b) No tax shall be imposed…
§
(a) Commencing with the 1984–85 fiscal year, the Controller shall annually transfer from the General…
§
(a) Notwithstanding any provision of the Alcoholic Beverage Control Act (Division 9 (commencing with…
§
Effective on and after January 1, 1996, Chapter 2 (commencing with Section 9405) of Part 3.5 shall a…
§
Every person desiring to become a user of fuel within this state shall secure a use fuel tax permit.
§
Applications for permits shall be made to the board upon forms prescribed by the board.
§
On receipt of an application and after the deposit of such security as the board may require pursuan…
§
Whenever any user fails to comply with any provision of this part or any rule or regulation of the b…
§
It is unlawful for any person whose permit has been canceled or revoked to operate as a user of fuel…
§
The board or its authorized representatives may impound the vehicles of a user whose permit has been…
§
Subsequent to the revocation of the permit of a user the board shall reinstate the permit when the u…
§
The board or its authorized representative may issue a California fuel trip permit to interstate use…
§
Every person desiring to become a vendor shall first secure a vendor use fuel tax permit.
§
Applications for permits shall be made to the board upon forms prescribed by the board.
§
On receipt of an application the board shall issue to the applicant a vendor use fuel tax permit aut…
§
Whenever any vendor fails to comply with any provision of this part or any rule or regulation of the…
§
It is unlawful for any person to operate as a vendor of fuel in this State without a permit or after…
§
(a) A permit shall be held only by persons actively engaging in or conducting a business as a vendor…
§
A vendor of fuel the use of which is taxable under this part, who sells and delivers such fuel into …
§
Without requiring the issuance of a vendor use fuel tax permit, the board may issue written authoriz…
§
A vendor is relieved from liability to collect use fuel tax which became due and payable subsequent …
§
The tax required to be collected by the vendor constitutes a debt owed by the vendor to this State.
§
The board may require vendors to submit at such times as it shall designate copies of the receipts g…
§
The provisions of Chapters 4 to 9, inclusive, of this part shall apply to any vendor in the same man…
§
The excise tax imposed by this part is due and payable quarterly on or before the last day of the ca…
§
If any user has paid the tax to a vendor who is the holder of a valid vendor’s permit issued under t…
§
(a) Except as provided in subdivision (b), on or before the last day of the calendar month following…
§
The user shall accompany each return with a remittance payable to the board for the amount of tax du…
§
(a) Except as provided in subdivision (b), the board for good cause may extend for not to exceed one…
§
(a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the depart…
§
The board, if it deems it necessary in order to ensure payment of the tax imposed by this part, or t…
§
(a) Any person whose estimated tax liability under this part averages twenty thousand dollars ($20,0…
§
If the board finds that a person’s failure to make payment by an appropriate electronic funds transf…
§
(a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by …
§
(a) Any return, declaration, statement, or other document required to be made under this part that i…
§
If the board is dissatisfied with the return filed, it may compute and determine the amount to be pa…
§
The amount of the determination, exclusive of penalties, shall bear interest at the modified adjuste…
§
In making a determination the board may offset overpayments for a month or months against underpayme…
§
If any part of the deficiency for which a deficiency determination is made is due to negligence or i…
§
If any part of the deficiency for which a deficiency determination is made is due to fraud or an int…
§
The department shall give the user written notice of its determination. The notice shall be served i…
§
Except in the case of fraud, intent to evade the tax, or failure to make a return, every notice of a…
§
In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of d…
§
If before the expiration of the time prescribed in Section 8782 for serving a notice of deficiency d…
§
If any user fails to make a return, the board shall make an estimate of the amount of fuel used by t…
§
In making a determination the board may offset overpayments for a month or months against underpayme…
§
The amount of the determination, exclusive of penalties, shall bear interest at the modified adjuste…
§
If the failure of a user to file a return is due to fraud or an intent to evade the tax, a penalty o…
§
Promptly after making its determination the department shall give to the user written notice of its …
§
If the board believes that the collection of any amount of excise tax imposed under this part will b…
§
If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid …
§
The user against whom a jeopardy determination is made may petition for the redetermination thereof …
§
In accordance with such rules and regulations as the board may prescribe, the person against whom a …
§
Any notice required by this article may be served in the manner prescribed for service of notice of …
§
Any user against whom a determination is made under Article 2 (commencing with Section 8776) or 3 (c…
§
Every petition for redetermination shall be in writing and shall state the specific grounds upon whi…
§
If a petition for redetermination is filed within the 30-day period, the board shall reconsider the …
§
The board may decrease or increase the amount of the determination before it becomes final, but the …
§
The order or decision of the department upon a petition for redetermination becomes final 30 days af…
§
All determinations made by the board under Articles 2 or 3 of this chapter are due and payable at th…
§
Any notice required by this article shall be served in the manner prescribed for service of notice o…
§
(a) Any user who fails to pay any tax, except taxes determined by the board under Article 2 (commenc…
§
(a) If the department finds, taking into account all facts and circumstances, that it is inequitable…
§
(a) If the department finds that a person’s failure to make a timely return or payment is due to rea…
§
(a) If the department finds that a person’s failure to make a timely return or payment was due to a …
§
(a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by…
§
(a) If the board finds that a person’s failure to make a timely return or payment is due to the pers…
§
(a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understat…
§
The department, whenever it deems it necessary to ensure compliance with this part or any rule or re…
§
If any user is delinquent in the payment of any obligation imposed under this part, or in the event …
§
After receiving the notice the persons so notified shall neither transfer nor make any other disposi…
§
All persons so notified shall forthwith after receipt of the notice advise the board of all credits,…
§
If, during the effective period of the notice to withhold, any person so notified makes any transfer…
§
If, at the time a person ceases to be a user or vendor under this part, the board holds security pur…
§
(a) Subject to the limitations in subdivisions (b) and (c), the department may by notice of levy, se…
§
(a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of…
§
At any time within three years after any tax or any amount of tax required to be collected becomes d…
§
In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing wit…
§
In the action a certificate by the board showing the delinquency shall be prima facie evidence of th…
§
Notwithstanding the provisions of Section 8996, the excise tax, interest, and penalties are a lien u…
§
The lien arising under Section 8991 attaches at the time a vehicle is operated in this state through…
§
The lien arising under Section 8991 shall not be removed until the excise tax, interest, and penalti…
§
The lien arising under Section 8991 as to the tax and interest, but exclusive of penalties, upon per…
§
The Department of Motor Vehicles may transfer the registered ownership of any motor vehicle using fu…
§
(a) If any person fails to pay any amount imposed under this part at the time that it becomes due an…
§
At any time within three years after any person is delinquent in the payment of any amount herein re…
§
The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for…
§
The fees, commissions, and expenses are the obligation of the person required to pay any amount unde…
§
Whenever any user is delinquent in the payment of the obligations imposed under this part, the board…
§
Notice of the sale and the time and place thereof shall be given in writing to the delinquent user a…
§
The board may seize any motor vehicle subject to the lien of the tax and thereafter sell the vehicle…
§
Notice of the sale shall be given in writing to the delinquent user and to all persons appearing of …
§
At any sale the board or its authorized agent shall sell the property in accordance with the law and…
§
If upon any sale the moneys received exceed the amount due to the state from the user, the board sha…
§
If any vendor liable for any amount under this part sells out his or her business or stock of goods …
§
(a) If the purchaser of a business or stock of goods fails to withhold the purchase price as require…
§
The certificate may be issued after the payment of all amounts due under this part, according to the…
§
The obligation of the successor shall be enforced by serving a notice of successor liability on the …
§
The remedies of the State provided for in this chapter are cumulative, and no action taken by the bo…
§
The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code…
§
(a) The board may, in its discretion, enter into a written installment payment agreement with a pers…
§
The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installme…
§
(a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax…
§
(a) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Pr…
§
If the department determines that any amount not required to be paid under this part has been paid b…
§
When an amount represented by a person who is a taxpayer under this part to a customer as constituti…
§
(a) Except as provided in subdivision (b), no refund shall be approved by the board after three year…
§
(a) The limitation period specified in Section 9152 shall be suspended during any period of a person…
§
Notwithstanding Section 9152, a refund of an overpayment of any tax, penalty, or interest collected …
§
(a) A claim for refund that is otherwise valid under Sections 9152 and 9153 that is made in the case…
§
The claim shall be in writing and shall state the specific grounds upon which it is founded.
§
Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per m…
§
(a) If the board determines that any overpayment has been made intentionally or by reason of careles…
§
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action…
§
No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to hav…
§
Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or cred…
§
If the board fails to mail notice of action on a claim within six months after the claim is filed, t…
§
Failure to bring suit or action within the time specified in this article constitutes a waiver of al…
§
If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any…
§
A judgment shall not be rendered in favor of the plaintiff in any action brought against the board t…
§
(a) The board may recover any refund or part thereof that is erroneously made, and any credit or par…
§
In any action brought pursuant to subdivision (a) of Section 9181, the court may, with the consent o…
§
The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 9181,…
§
(a) Notwithstanding any other provision of this part, if the department finds that neither the perso…
§
If any amount has been illegally determined either by the person filing the return or by the departm…
§
The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and …
§
The board may employ accountants, auditors, investigators, assistants, and clerks necessary for the …
§
Every user and every person dealing in, transporting, or storing fuel in this State shall keep such …
§
The board or its authorized representative may examine the books, papers, records, and equipment of …
§
It is unlawful for the board or any person having an administrative duty under this part to make kno…
§
(a) Upon request from the officials to whom is entrusted the enforcement of the motor fuel tax laws …
§
(a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or …
§
Before registering any motor vehicle, the Department of Motor Vehicles shall ascertain from the appl…
§
A certificate by the board or an employee of the board stating that a notice required by this part w…
§
On or after January 1, 1976, any person who equips a vehicle with a system using liquefied petroleum…
§
(a) The board shall determine which taxpayer’s accounts are eligible for the managed audit program i…
§
A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the…
§
(a) If the board selects a taxpayer’s account for a managed audit, all of the following apply: (1) T…
§
Nothing in this article limits the board’s authority to examine the books, papers, records, and equi…
§
Upon completion of the managed audit and verification by the board, interest on any unpaid liability…
§
The board shall administer this article. Unless the context indicates otherwise, the provisions of t…
§
(a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or…
§
(a) The board shall develop and implement an education and information program directed at, but not …
§
The board shall conduct an annual hearing before the full board where industry representatives and i…
§
The board shall prepare and publish brief but comprehensive statements in simple and nontechnical la…
§
(a) The total amount of revenue collected or assessed pursuant to this part shall not be used for an…
§
The board shall develop and implement a program that will evaluate an individual employee’s or offic…
§
The board shall, in cooperation with the Taxpayers’ Rights Advocate, and other interested taxpayer-o…
§
Procedures of the board, relating to appeals staff review conferences before a staff attorney or sup…
§
(a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a he…
§
(a) An officer or employee of the board acting in connection with any law administered by the board …
§
(a) It is the intent of the Legislature that the department, its staff, and the Attorney General pur…
§
(a) The California Department of Tax and Fee Administration shall release any levy or notice to with…
§
(a) Except in any case where the board finds collection of the tax to be in jeopardy, if any propert…
§
Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of P…
§
(a) A taxpayer may file a claim with the board for reimbursement of bank charges and any other reaso…
§
(a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Sec…
§
For the purposes of this part only, the board shall not revoke or suspend a person’s permit pursuant…
§
(a) If any officer or employee of the board recklessly disregards board-published procedures, a taxp…
§
(a) The director of the department, or their delegates, may compromise any final tax liability. (b) …
§
(a) The director of the department, or their delegates, may compromise any final tax liability. (b) …
§
The board shall transmit all money received by it under this part, except the amounts of overpayment…
§
All money deposited in the fund under this part is hereby appropriated as follows: (a) To pay the re…
§
The Controller shall transfer the balance of all money deposited in the Motor Vehicle Fuel Account i…
§
The Controller shall make the transfers at the same time as the transfers to the Highway Users Tax A…
§
Any person who places or causes to be placed fuel into a receptacle on a motor vehicle from which re…
§
Any person who fails or refuses to file any return required to be made, or who fails or refuses to f…
§
Any person required to make, render, sign, or verify any return who makes any false or fraudulent re…
§
Any violation of the provisions of this part, except as otherwise provided, is a misdemeanor and is …
§
Notwithstanding any other provision of this part, any person who violates this part with intent to d…
§
Any prosecution for violation of any of the penal provisions of this part shall be instituted within…
§
The board, with the approval of the Department of Finance, may on behalf of the state become a party…
§
This chapter shall be administered in conjunction with the IFTA, the Use Fuel Tax Law (Part 3 (comme…
§
(a) The IFTA, for the purposes of this chapter, may be used to: (1) Determine the base state jurisdi…
§
“Contractor” includes a subcontractor.
§
“IFTA” means the International Fuel Tax Agreement. The International Fuel Tax Agreement consists of …
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Except for trip permits as provided in Sections 8708 and 60122, all interstate users who choose to o…
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The exemptions in Chapter 2 (commencing with Section 8651) of Part 3 do not apply to IFTA-required r…
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(a) The board shall make available any and all information obtained under this chapter to any member…
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The board shall transmit all moneys received by it under this chapter to the Treasurer to be deposit…
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The fees paid for licenses and decals issued under Section 9420 shall be deposited in a reserve acco…
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(a) Except as specified in subdivision (c), in addition to taxes imposed pursuant to Chapter 5 (comm…
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(a) Prior to imposition and collection of any tax under this part, a proposition granting authority …
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If the countywide tax is imposed within the County of Los Angeles, the portion of the proceeds of th…
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(a) The county shall contract with the State Board of Equalization for the administration of any tax…
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The State Board of Equalization shall adopt the necessary rules and regulations to administer the ta…
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After deducting its cost in administering the tax, the State Board of Equalization shall transmit th…
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The ordinance shall include provisions identical to those contained in Part 2 (commencing with Secti…
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The net revenues received by counties and cities from taxes imposed under this part shall be expende…
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This part is known and may be cited as the “Vehicle License Fee Law.”
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“Vehicle” means every vehicle subject to registration under the Vehicle Code.
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“Department” means the Department of Motor Vehicles.
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“Horseless carriage” means any vehicle within the provisions of Section 5004 of the Vehicle Code.
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“Registration year” is the period of time beginning with the date the vehicle is first required to b…
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“Year-round registration” is a system whereby the Director of Motor Vehicles designates a date for t…
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A license fee is hereby imposed for the privilege of operating upon the public highways in this stat…
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(a) The annual amount of the license fee for any vehicle, other than a trailer or semitrailer, as de…
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(a) The annual amount of the license fee for a trailer coach which is required to be moved under per…
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(a) For initial or renewal registrations due on and after May 19, 2009, but before July 1, 2011, in …
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(a) The additional revenue resulting from the amendments made to Sections 10752 and 10752.1, and the…
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Designated vehicle license fee revenues shall not, for purposes of an ordinance of the County of Nev…
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(a) Upon the first sale of a new vehicle to a consumer and upon each sale of a used vehicle to a con…
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(a) After determining the cost price to the purchaser, as provided in this article, the department s…
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(a) Except as otherwise provided in subdivision (b), the market value of a trailer coach which must …
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(a) Notwithstanding any other provisions of law, every dealer who sells a trailer coach required to …
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Notwithstanding any other provisions of this part, the annual amount of the license fee for a vehicl…
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(a) Notwithstanding any other provisions of this part, the cost of any modifications to any vehicle …
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(a) Upon the sale or transfer of ownership of a used vehicle currently registered in this state, if …
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For purposes of applying paragraph (1) of subdivision (b) of Section 10754, the vehicle license fees…
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(a) (1) On August 15, 2006, the Controller shall transfer from the General Fund to the Gap Repayment…
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Whenever, by reason of the assignment or reassignment of an expiration date by the Director of Motor…
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If any vehicle which is exempt under Section 10781 or 10782 ceases to be so exempt by reason of chan…
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(a) No additional license fee shall be imposed under this part upon any vehicle upon the transfer of…
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The license fee imposed under this part is in lieu of all taxes according to value levied for state …
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In computing any fee, offset, or penalty imposed by this chapter, whether on a proration or otherwis…
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(a) Notwithstanding any other provision of law, a mobilehome sold new on or before June 30, 1980, on…
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For the purpose of this article, “trailer coach” shall have the same meaning that is provided in the…
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The provisions of this part shall apply to trailer coaches except as otherwise provided in this arti…
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Sections 10853, 10854, 10855, and 10856 of this part do not apply to the license fee imposed with re…
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Whenever any trailer coach is in this State without the license fee having first been paid as requir…
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(a) If the fee for an original registration is not paid within 20 days after it becomes delinquent, …
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The license fee imposed by this part does not apply to any vehicle owned by the United States, by an…
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The license fee imposed by this part does not apply to any vehicle that is owned by a federally reco…
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(a) The license fee imposed by this part does not apply to any vehicle operated by the state, or by …
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(a) The license fee imposed by this part does not apply to a passenger vehicle, a motorcycle, or a c…
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(a) The license fee imposed by this part does not apply to a passenger vehicle, a motorcycle, or a c…
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(a) The license fee imposed by this part does not apply to a passenger vehicle, a motorcycle, or a c…
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(a) The license fee imposed by this part does not apply to a passenger vehicle, a motorcycle, or a c…
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(a) The license fee imposed by this part does not apply to any mobilehome as defined in Sections 180…
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(a) The license fee imposed by this part shall not apply to any new mobilehome as defined in Section…
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The license fee imposed by this part does not apply to any vehicle owned by an educational instituti…
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The license fee imposed by this part does not apply to any vehicle operated by the Civil Air Patrol,…
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(a) With respect to mobilehomes or trailer coaches subject to the provisions of this part, which are…
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The license fee imposed by this part does not apply to the following: (a) Any vehicle purchased with…
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Except as otherwise provided, the vehicle license fee is due and payable to the department each year…
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The department shall collect the license fee and shall give to each person paying the license fee a …
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Whenever any vehicle is operated upon any highway of this State without the license fee having first…
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Penalties for failure to pay license fees before delinquency are as specified in Section 9554 of the…
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If a check in payment of a fee or penalty is not paid by the bank on which it is drawn on its first …
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(a) Except as provided in Section 9553 of the Vehicle Code, upon receipt of the application for rene…
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No penalty fee shall be assessed for the delinquent payment of a vehicle license fee, when subsequen…
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(a) When a transferee or purchaser of a vehicle applies for transfer of registration, as provided in…
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Every license fee and any penalty added thereto, from the date on which the fee becomes due, shall c…
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The department shall collect the fee and any penalty by seizure and sale of the vehicle as provided …
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(a) Notwithstanding Sections 10877 and 10951, the responsibility and authority for the collection of…
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In the case of leased vehicles, for purposes of Section 10877, this section, and Article 6 (commenci…
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Whenever the department or the Department of Housing and Community Development erroneously collects …
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(a) In the event of a constructive total loss, in which the repair value exceeds the market value of…
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The department shall enforce the provisions of this part.
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The director of the department may employ and fix the salaries of employees necessary to administer …
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(a) All money collected by the department for accepted applications under this part shall be reporte…
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(a) (1) Notwithstanding Section 11001, and except as provided in paragraph (2) and in subdivisions (…
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The money in the Motor Vehicle License Fee Fund is hereby appropriated as provided in this chapter.
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(a) Subject to subdivision (b), the Legislature shall annually determine and appropriate an amount f…
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All license fees on trailer coaches levied and collected by the Department of Motor Vehicles pursuan…
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On or before the first day of December of each fiscal year, on order of the Controller, there shall …
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The Controller shall deduct from the allocations he would otherwise make pursuant to Section 11005, …
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After payment of refunds therefrom and after making the deductions authorized by Section 11003 and r…
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(a) Any city or city and county may expend any money received by it pursuant to Section 11005 for: (…
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Notwithstanding subdivision (b) of Section 11005, the Controller shall not allocate any revenue purs…
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(a) In the case of a city that incorporated on or after January 1, 1987, and before August 5, 2004, …
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Notwithstanding Section 11005, for the 1993–94 fiscal year only, after payment of refunds therefrom …
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The payments provided under Section 11005 shall not be made to any incorporated city which has not h…
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Any city, county, or city and county may apply to the Demographic Research Unit of the Department of…
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(a) Commencing on December 31, 2001, the Controller, in consultation with the Department of Motor Ve…
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For purposes of this chapter, the following terms have the following meanings: (a) “Transportation p…
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(a) In addition to any other fee imposed on a vehicle by this code or the Vehicle Code, a transporta…
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(a) The annual amount of the transportation improvement fee shall be based on the market value of th…
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Revenues from the transportation improvement fee, after deduction of the department’s administrative…
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This part is applicable only in a county which has adopted a general plan providing for a network of…
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As used in this part, “department” means the Department of Motor Vehicles.
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Notwithstanding the provisions of Section 10758 of this code, the board of supervisors of a county m…
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No vehicle license fee ordinance adopted pursuant to this part shall be effective for any calendar y…
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A vehicle license fee ordinance adopted pursuant to this part may be repealed by action of the board…
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The vehicle license fee ordinance adopted under this part shall be imposed for the privilege of oper…
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All vehicle license fees shall be collected by the Department of Motor Vehicles pursuant to a contra…
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A person shall, for the purposes provided in this part, be presumed to be operating a vehicle on the…
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(a) For purposes of this part, “department” means the Department of Motor Vehicles. (b) For purposes…
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The county may impose a local vehicle license fee surcharge if both of the following occur: (a) The …
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If public transit fares are increased at any time while the vehicle license fee surcharge authorized…
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A vehicle license fee surcharge ordinance or resolution adopted pursuant to this part shall be opera…
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The local vehicle license fee surcharge shall be imposed for the privilege of operating upon the pub…
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All local vehicle license fee surcharge revenues, less refunds, collected by the department pursuant…
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A person shall, for the purposes provided for in Section 11154, be presumed to be operating a vehicl…
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This part is applicable only to the City and County of San Francisco.
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For purposes of this part: (a) “Board of supervisors” means the board of supervisors of the city and…
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Notwithstanding Section 10758, the board of supervisors may, by ordinance, impose a voter-approved l…
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An ordinance imposing a voter-approved local assessment pursuant to this part shall contain provisio…
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Any ordinance approved pursuant to Section 11163 shall be valid and enforceable even if approved, as…
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The department shall do all of the following: (a) Collect the voter-approved local assessment, pursu…
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(a) This part shall not be construed to supplant any moneys that the state apportions to the city an…
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(a) On or before January 1 of the year that follows a year, or portion thereof, in which an assessme…
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For any revisions to previous estimates made by the Franchise Tax Board on or after January 1 follow…
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This part is known and may be cited as the “Private Railroad Car Tax Law.”
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Except where the context otherwise requires, the definitions given in this chapter govern the constr…
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(a) “Private railroad car” includes any railroad rolling stock intended for the transportation of an…
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“Person” includes any individual, firm, partnership, joint venture, limited liability company, assoc…
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“In this State” or “in the State” means within the exterior limits of the State of California and in…
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“Class of private railroad cars” means the Association of American Railroad’s, or successor organiza…
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Private railroad cars operated upon railroads into, out of, or through this state shall be assessed …
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The tax imposed in this part is in lieu of all other state, county, municipal, or district taxes, ac…
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(a) The board may, in its discretion, enter into a written installment payment agreement with a pers…
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The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installme…
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Except in any case where the board finds collection of the tax to be in jeopardy, if any property ha…
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(a) Every person whose private railroad cars are operated upon the railroads in this state at any ti…
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The board for good cause may extend for not to exceed 30 days the time for making a report, provided…
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If any person required to file a report fails to file it on or before April 30 or at the time as ext…
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The value of private railroad cars shall not include the car owner’s tools, shop equipment, material…
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In making the assessment, the board shall value the cars by class based on the owner’s acquisition c…
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In making an assessment, the board shall determine the average number of each class of private railr…
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In determining the averages required in Section 11293, the board shall exclude from the California f…
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If any person neglects or refuses to make a report as required by Article 2 of this chapter, the boa…
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After making its estimate the board shall give to the person written notice of the estimate and its …
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If the board is dissatisfied with the report filed by any person, it may compute and determine the a…
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If any property required to be assessed for any year wholly escapes assessment or escapes assessment…
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If the board makes an assessment pursuant to Section 11311, 11314, or 11315 due to the negligence of…
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(a) An escape assessment shall be entered on the current private railroad car tax record, and if thi…
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Except in the case of a taxpayer fraudulently or willfully attempting to evade the tax, any escape a…
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If any assessment made pursuant to this article results in a tax that is paid after December 10 of t…
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On or before August 1 the board shall complete the assessment of all property required to be assesse…
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Between August 1 and August 21, the assessments made by the board shall be open for inspection by al…
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(a) The owner or assessee may file a petition for reassessment on or before September 20. If the pet…
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(a) Any assessment made outside of the regular assessment period may be the subject of a petition fo…
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Every petition for reassessment filed under Section 11338 or Section 11339 shall be in writing and s…
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(a) The board shall render its decision on the petition for reassessment within 45 days of the date …
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A petitioner may request the board to close to the public a portion of the hearing by filing a decla…
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If at any time after the lien date the board believes that the collection of all or part of the tax …
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The notice of assessment shall be inscribed “jeopardy assessment” and shall be served upon the asses…
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The person against whom a jeopardy assessment is made may file a petition for reassessment with the …
§
A jeopardy assessment is delinquent at the time it becomes final, and if unpaid at this time, a pena…
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On or before October 1, the board shall levy upon private railroad cars assessed under this part, fo…
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The board shall compute the average rate of general property taxation in the state by: (a) Adding th…
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On or before October 15th in each year the board shall cause to be mailed to each person against who…
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If the tax is not paid on or before December 10th following the levy of the tax, a penalty of 10 per…
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Failure to pay the tax is not excused nor is any assessment or levy invalidated because of the failu…
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If the board finds that a person’s failure to make a timely report or payment was due to a disaster,…
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(a) If the board finds that a person’s failure to make a timely report or payment is due to the pers…
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(a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understat…
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(a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by…
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When it can be determined by any report or from any papers of the board what was intended or what sh…
§
If the correction will increase the amount of tax due, the board shall give the assessee opportunity…
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The date and nature of the correction shall be entered in the records of the board and a statement o…
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If the amount of the tax is increased the additional tax shall be paid to the board on or before Dec…
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If the additional tax is not paid within the time specified in Section 11429, it is delinquent and a…
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(a) If any person is delinquent in the payment of the amount required to be paid by him or her or in…
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(a) Subject to the limitations in subdivisions (b) and (c), the board may, by notice of levy, served…
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(a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Division 2 of Title …
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At any time within four years after any tax or any amount of tax required to be collected becomes du…
§
The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure r…
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In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing wit…
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In the action a certificate by the board showing the delinquency shall be prima facie evidence of th…
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In any action brought under this part, process may be served according to the Code of Civil Procedur…
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The tax, together with the interest and penalties thereon, constitutes a lien upon, and has the effe…
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The lien upon personal property created by this part attaches as of 12:01 a.m. on the first day of J…
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The lien upon personal property shall not be removed until the tax, interest, and penalties are paid…
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The lien upon personal property is paramount to all private liens or encumbrances of whatever charac…
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If any amount required to be paid to the state under this part is not paid when due, the board may w…
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The board may at any time release all or any portion of the property subject to any lien provided fo…
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At any time within four years after any person is delinquent in the payment of any amount herein req…
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The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for…
§
The fees, commissions, and expenses are the obligation of the person required to pay any amount unde…
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At any time within four years after any person is delinquent in the payment of any amount, the board…
§
Notice of the sale and the time and place thereof shall be given to the delinquent person and to all…
§
At the sale the board shall sell the property in accordance with law and the notice, and shall deliv…
§
If upon the sale the moneys received exceed the total of all amounts, including interest, penalties,…
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If any person liable for any amount under this part sells his or her business or quits the business,…
§
If the purchaser of a business fails to withhold a sufficient amount of the purchase price as requir…
§
The certificate may be issued after the payment of all amounts due under this part, according to the…
§
The obligation of the successor shall be enforced by serving a notice of successor liability on the …
§
The remedies of the state provided for in this chapter are cumulative, and no action taken by the bo…
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In all proceedings under this chapter the board may act on behalf of the people of the State of Cali…
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(a) Upon termination, dissolution, or abandonment of a corporate business, any officer or other pers…
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(a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax…
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If the board determines that any amount, penalty, or interest has been paid more than once or has be…
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No credit or refund shall be allowed after four years from December 10 of the year in which the asse…
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(a) The limitation period specified in Section 11553 shall be suspended during any period of a perso…
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The claim shall be in writing and shall state the specific grounds upon which it is founded.
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Interest shall be paid upon the amount of any overpayment of tax at the adjusted annual rate establi…
§
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action…
§
No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to hav…
§
Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or cred…
§
If the board fails to mail notice of action on a claim within six months after the claim is filed, t…
§
Failure to bring suit or action within the time specified in this article constitutes a waiver of al…
§
If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any…
§
In any judgment, interest shall be allowed at the adjusted annual rate established pursuant to Secti…
§
A judgment shall not be rendered in favor of the plaintiff in any action brought against the board t…
§
If any amount for taxes, penalty, and interest has been illegally determined either by the person fi…
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(a) Any penalty provided for in Section 11341, 11354, 11405, or 11430 may be canceled by the board u…
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The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and …
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If the board for any reason fails to complete the private railroad car tax assessments by the time s…
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Every person whose property is subject to tax under this part shall keep such records and other pert…
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Every railroad company with lines in this state shall keep such records and other data with respect …
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Any person having private railroad cars in his possession or control in this state shall furnish suc…
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(a) Except as provided herein, all information and records relating to the business affairs of perso…
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(a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or …
§
(a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a he…
§
All money received by the board under this part shall be transmitted to the State Treasurer and shal…
§
The money so deposited, or so much thereof as may be necessary, is hereby appropriated for the purpo…
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This act is known and may be cited as the “Documentary Transfer Tax Act.”
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“County” shall include a city and county.
§
“Recorder” means the recorder of a county.
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(a) The board of supervisors of any county or city and county, by an ordinance adopted pursuant to t…
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Any ordinance which imposes the documentary transfer tax may require that each deed, instrument or w…
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Any tax imposed pursuant to Section 11911 shall be paid by any person who makes, signs or issues any…
§
The transfer of any mobilehome installed on a foundation system, pursuant to Section 18551 of the He…
§
Any tax imposed pursuant to this part shall not apply to any instrument in writing given to secure a…
§
Any deed, instrument or writing to which the United States or any agency or instrumentality thereof,…
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(a) Any tax imposed pursuant to this part shall not apply to the making, delivering, or filing of co…
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Any tax imposed pursuant to this part shall not apply to the making or delivery of conveyances to ma…
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(a) In the case of any realty held by a partnership or other entity treated as a partnership for fed…
§
Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or writi…
§
(a) Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or o…
§
Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or other…
§
Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or other…
§
Any tax imposed pursuant to this part shall not apply to any deed, instrument, or other writing whic…
§
(a) Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or o…
§
If the legislative body of any city imposes a tax pursuant to subdivision (b) of Section 11911 equal…
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If a county has imposed a tax pursuant to this part, every document subject to tax that is submitted…
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If a county has imposed a tax pursuant to this part, the recorder shall not record any deed, instrum…
§
Claims for refunds of taxes imposed pursuant to this part shall be governed by the provisions of Cha…
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(a) Any ordinance adopted pursuant to this part may include an administrative appeal process for res…
§
Unless the context otherwise requires, the definitions set forth in this article govern the construc…
§
“Ocean marine insurance” means insurance written within this state upon hulls, freights, or disburse…
§
“Insurer” as used in this part includes each of the following: (a) Insurance companies or associatio…
§
“Marine insurer” means an insurer transacting ocean marine insurance.
§
“Taxes” means the taxes assessed and levied, or which may be assessed and levied, under the provisio…
§
“Board” means the State Board of Equalization.
§
“Commissioner” means the State Insurance Commissioner.
§
“Controller” means the State Controller.
§
(a) “Medi-Cal managed care plan” or “plan” means any individual, organization, or entity, other than…
§
The definitions contained in this article apply with respect to ocean marine insurance.
§
“Current calendar year” means the calendar year for which underwriting profit is computed pursuant t…
§
“Underwriting profit,” as respects any one calendar year, means the amount arrived at by deducting f…
§
“Net earned premiums” means the amount arrived at by: (a) Deducting all return premiums, premiums on…
§
“Losses incurred” means gross losses incurred during the current calendar year under ocean marine co…
§
“Expenses incurred” includes specific and general expenses incurred in the current calendar year on …
§
“Specific expenses” means expenses incurred directly and specifically in connection with earned ocea…
§
“General expenses” means the portion of expenses not chargeable specifically to a particular class o…
§
Every insurer transacting the business of ocean marine insurance in this State shall annually pay to…
§
The tax is in lieu of all other state, county and municipal taxes and licenses upon the marine insur…
§
Except as otherwise provided in Section 12105, the tax shall be computed each year upon the average …
§
If the insurer has transacted ocean marine insurance in this State in each of the three calendar yea…
§
If the insurer has not transacted ocean marine insurance in this State in each of the three calendar…
§
In computing the tax of a marine insurer issuing participating policies, there shall not be included…
§
Whenever in this part the date, April 1st, is used as the beginning date for the computation of inte…
§
(a) Every insurer doing business in this state shall annually pay to the state a tax on the bases, a…
§
The rate of tax to be applied to the basis of the annual tax in respect to each year is 2.35 percent…
§
Notwithstanding the rate specified by Section 12202, the gross premiums tax rate paid by insurers fo…
§
The State Compensation Insurance Fund shall annually pay a tax computed on the same bases, at the sa…
§
(a) The tax imposed on insurers by this chapter is in lieu of all other taxes and licenses, state, c…
§
It is the intent of the Legislature that the amount of the state low-income housing tax credit alloc…
§
(a) (1) There shall be allowed as a credit against the “tax,” described by Section 12201, a state lo…
§
(a) For the taxable years beginning on or after January 1, 2017, and before January 1, 2028, there s…
§
(a) There shall be allowed as a credit against the amount of tax, as defined in Section 28 of Articl…
§
(a) Notwithstanding Sections 12207 and 12208 to the contrary, for the years 2020 and 2021, the total…
§
(a) A life insurer or life insurance agent shall inform his or her client of the tax imposed under t…
§
In the case of an insurer not transacting title insurance in this State, the basis of the tax is, in…
§
Funds accepted by a life insurer under an agreement which provides for an accumulation of funds to p…
§
In the case of an insurer transacting title insurance in this State, the basis of the tax is, in res…
§
“Investments,” as used in Section 12231, includes property acquired by an insurer in the settlement …
§
In the case of a Medi-Cal managed care plan, the basis of the tax is, in respect to each year, total…
§
For purposes of this article, “total operating revenue” means all amounts received by a Medi-Cal man…
§
This article shall be operative on July 1, 2012.
§
(a) Each calendar year, insurers transacting insurance in this state and whose annual tax for the pr…
§
(a) Each insurer required to make prepayments shall remit them on or before each of the dates of Apr…
§
(a) The amount of each prepayment shall be 25 percent of the amount of the annual insurance tax liab…
§
The commissioner, for good cause shown, may extend for not to exceed 10 days the time for making a p…
§
All amounts paid under this article, other than penalties and interest, shall be allowed as a credit…
§
(a) If the total amount of prepayments for any calendar year exceeds the amount of annual tax for th…
§
(a) Any insurer that fails to pay any prepayment within the time required shall pay a penalty of 10 …
§
The provisions of this article apply to the State Compensation Insurance Fund as well as to private …
§
(a) Notwithstanding any other provision of this article, the commissioner may relieve an insurer of …
§
Annually, on or before April 1, each insurer subject to the imposition of retaliatory exactions shal…
§
Except for the retaliatory tax due on ocean marine insurance, the retaliatory tax shall be due and p…
§
Deficiency assessments for retaliatory taxes may be made in the same manner as is provided by this p…
§
All provisions of this part not in conflict with the provisions of this chapter shall apply to the a…
§
(a) The taxes imposed upon insurers by Section 28 of Article XIII of the California Constitution and…
§
(a) On or before April 1 (or June 15 with respect to taxes on ocean marine insurance) every person t…
§
(a) Every return required by this article to be filed with the commissioner shall be signed by the i…
§
(a) Blank forms of returns shall be furnished by the commissioner on application, but failure to sec…
§
(a) The insurer required to file a return shall deliver the return in duplicate, together with a rem…
§
The commissioner, for good cause shown, may extend for not to exceed 30 days the time for filing a t…
§
(a) Any insurer that is granted an extension shall pay, in addition to the tax, interest at the modi…
§
A duplicate copy of each tax return received by the commissioner shall be promptly forwarded to the …
§
(a) Upon receipt of the duplicate copy of the return of an insurer the board shall initially assess …
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(a) The board shall promptly transmit notice of its initial assessment to the commissioner and the C…
§
In making an initial assessment the board may offset an overpayment for one calendar year against an…
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(a) As soon as practicable after an insurer’s or surplus line broker’s return is filed, the commissi…
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(a) If the commissioner determines that the amount of tax disclosed by the insurer’s tax return and …
§
(a) If an insurer or surplus line broker fails to file a return, the commissioner may require a retu…
§
The board shall make a deficiency assessment on the basis of a proposal submitted to it by the commi…
§
One or more deficiency assessments may be proposed or made for the amount of tax due for one or for …
§
In making a deficiency assessment the board may offset an overpayment for one calendar year against …
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(a) The board shall promptly notify the insurer or surplus line broker of a deficiency assessment ma…
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(a) An insurer or surplus line broker against which a deficiency assessment is made under Section 12…
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(a) If a petition for redetermination of a deficiency assessment is filed within the time allowed un…
§
The board may decrease or increase the amount of the deficiency assessment before the deficiency ass…
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(a) The order or decision of the board upon a petition for redetermination of a deficiency assessmen…
§
Except for a notice given pursuant to Section 12430 or 12431, or in the case of fraud or the failure…
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(a) If before the expiration of the time prescribed in Section 12432 for giving of a notice of defic…
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(a) Any notice required by this article shall be placed in a sealed envelope, with postage paid, add…
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A copy of each notice of a deficiency assessment made by the board shall be transmitted to the commi…
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(a) Every tax levied upon an insurer under the provisions of Article XIII of the California Constitu…
§
Every lien attaches as of 12:01 a.m. on the first day of March of the calendar year in which the tax…
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(a) Every lien has the effect of an execution duly levied against all property of a delinquent insur…
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(a) No judgment is satisfied nor lien removed until either: (1) The taxes, interest, penalties, and …
§
No court shall make and enter a final discharge in bankruptcy or decree of dissolution, nor shall an…
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(a) Amounts of taxes, interest, and penalties not remitted to the commissioner with the original ret…
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(a) On and after January 1, 1994, and before January 1, 1995, each insurer whose annual taxes exceed…
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(a) Any insurer that fails to pay any tax, except a tax determined as a deficiency assessment by the…
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(a) If the department finds, taking into account all facts and circumstances, that it is inequitable…
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(a) An insurer that fails to pay any deficiency assessment when it becomes due and payable shall, in…
§
When a deficiency assessment is made on the basis of a proposal submitted by the commissioner pursua…
§
When a deficiency assessment is made on the basis of a proposal submitted by the commissioner pursua…
§
If any part of a deficiency for which a deficiency assessment is made is due to fraud, a penalty of …
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(a) If the board finds that an insurer’s failure to make a timely return or payment is due to reason…
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(a) Every payment on an insurer’s or surplus line broker’s delinquent annual tax shall be applied as…
§
If the board finds that a person’s failure to make a timely return or payment was due to disaster, a…
§
At any time within four years after any amount of tax becomes due and payable, and at any time withi…
§
The provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, tri…
§
The Attorney General shall prosecute the action.
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(a) If an insurer’s right to do business has been forfeited or its corporate powers suspended, servi…
§
A writ of attachment may be issued in the action in the manner provided by Chapter 5 (commencing wit…
§
(a) In the action, a certificate of the Controller or of the secretary of the board, showing unpaid …
§
Payment of the amount of the judgment recovered in the action shall be made to the Controller.
§
The Controller may recover any refund or part thereof which is erroneously made and any credit or pa…
§
(a) Annually, between December 10th and 15th, the Controller shall transmit to the commissioner a st…
§
The commissioner shall give at least 10 days’ notice in writing to each insurer of the time and plac…
§
An insurer whose certificate of authority has been revoked pursuant to this article may have the cer…
§
Every person who attempts or purports to exercise any of the rights, privileges or powers of a suspe…
§
The county in which occurs any part of the attempted exercise of the powers or any part of the trans…
§
The certified copies of lists of corporations which have failed to pay the taxes, interest, and pena…
§
(a) If any amount has been illegally assessed, the board shall set forth that fact in its records, c…
§
If the commissioner discovers an amount assessed by the board which he believes to have been illegal…
§
(a) If the board determines that any tax, interest, or penalty has been paid more than once or has b…
§
No credit or refund shall be allowed or approved after four years after April 1st of the year follow…
§
Every claim for refund or credit shall be in writing and shall state the specific grounds upon which…
§
Failure to file a claim for refund or credit within the time prescribed in this article constitutes …
§
Within 30 days after disallowing any claim for refund or credit in whole or in part the board shall …
§
If the claim for refund or credit is presented to the commissioner he shall forthwith transmit it to…
§
(a) Interest shall be allowed upon the amount of any overpayment of tax by an insurer pursuant to th…
§
Interest shall be allowed upon the amount of any overpayment of tax by a surplus line broker pursuan…
§
If any overpayment of taxes imposed by this part is refunded or credited within 90 days after the du…
§
(a) If the board determines that any overpayment has been made intentionally or made not incident to…
§
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action…
§
No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to hav…
§
Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or cred…
§
If the board fails to mail notice of its action on a claim for refund or credit within six months af…
§
Failure to bring a suit or an action within the time specified constitutes a waiver of all demands a…
§
If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any…
§
In any judgment, interest shall be allowed, subject to the same limitations as are prescribed by Sec…
§
(a) A judgment shall not be rendered in favor of the plaintiff when the action is brought by or in t…
§
All taxes, interest, and penalties collected under this part shall be transmitted to the State Treas…
§
The money in the Insurance Tax Fund shall, upon order of the Controller, be drawn therefrom for refu…
§
On or before April 1, the State Compensation Insurance Fund shall pay into the State Treasury to the…
§
The board, the Insurance Commissioner, and the Controller may each prescribe, adopt, and enforce rul…
§
This part shall be known and may be cited as the Nonadmitted Insurance Tax Law.
§
For purposes of this part: (a) “Person” means an individual, bank, corporation, partnership, limited…
§
(a) For gross premiums paid or to be paid on insurance contracts that take effect or are renewed on …
§
(a) Every person subject to this part shall file with the Franchise Tax Board a return prescribed by…
§
In the event that a person subject to tax is delinquent in the payment of any amount due under this …
§
(a) All amounts collected shall be transmitted to the Treasurer and deposited in the State Treasury …
§
Neither the state nor any political subdivision of the state shall impose any gift, inheritance, suc…
§
Notwithstanding the provisions of Section 13301, whenever a federal estate tax is payable to the Uni…
§
In a case where a decedent leaves property having a situs in this state, and leaves other property h…
§
In a case where a decedent leaves property having a situs in this state, and leaves other property h…
§
In a case where the gross estate of a decedent includes property having a situs in this state, and i…
§
Except where the context otherwise requires, the definitions given in this chapter govern constructi…
§
“Estate” or “property” means the real or personal property or interest therein included in the gross…
§
“Personal representative” means the personal representative of the decedent or, if there is no perso…
§
“Transfer” means the inclusion of any property or other interest included in the gross estate of a d…
§
“Decedent” or “transferor” means any person whose death gives rise to a transfer.
§
“Transferee” means any person to whom a transfer is made, and includes any legatee, devisee, heir, n…
§
“Resident” or “resident decedent” means a decedent who was domiciled in California at his or her dea…
§
“Nonresident” or “nonresident decedent” means a decedent who was domiciled outside of California at …
§
“Gross estate” means “gross estate” as defined in Section 2031 of the United States Internal Revenue…
§
“Taxable estate” means the “taxable estate” as defined in Section 2051 of the United States Internal…
§
“Federal credit” means the maximum amount of the credit for state death taxes allowed by Section 201…
§
The personal representative of every estate subject to the tax imposed by this part who is required …
§
If the personal representative has obtained an extension of time for filing the federal estate tax r…
§
If the personal representative files an amended federal estate tax return, he or she shall immediate…
§
Upon final determination of the federal estate tax due, the personal representative shall, within 60…
§
If the return provided for in Section 13501 is not filed within the time period specified therein or…
§
In a case not involving a false or fraudulent return or failure to file a return, if the Controller …
§
In the case of a false or fraudulent return or failure to file a return, the Controller may determin…
§
In any case in which a deficiency has been determined in an erroneous amount, the Controller may, wi…
§
The Controller shall give notice of the deficiency determined, together with any penalty for failure…
§
In any case in which it is claimed that a deficiency has been determined in an erroneous amount, any…
§
The tax imposed by this part shall be paid by the personal representative to the extent of assets su…
§
The tax imposed by this part is due and payable at the date of the decedent’s death.
§
The tax imposed by this part is delinquent at the expiration of nine months from the date on which i…
§
The tax imposed by this part shall be paid to the Controller by remittance to the Treasurer.
§
In the case of any decedent dying on or after January 1, 1999, Section 6166 of the Internal Revenue …
§
(a) The tax imposed by this part does not bear interest if it is paid prior to the date on which it …
§
Every payment on the tax imposed by this part is applied, first, to any interest due on the tax, sec…
§
All interest and penalties provided in this chapter shall be treated and collected in the same manne…
§
If any personal representative fails to pay any tax imposed by this part for which he or she is liab…
§
The bond shall be filed in the office of the clerk of the court, and a certified copy shall be immed…
§
If the bond is not filed within 20 days after the date of the filing of the order requiring it, the …
§
Whenever the Controller determines that the tax due under this part has been over paid, the person m…
§
An application for the refund shall be made to the Controller within one year after the date the fed…
§
On proof satisfactory that the applicant is entitled to a refund, the Controller shall draw his or h…
§
(a) For purposes of determining interest on overpayments for periods beginning before July 1, 2002, …
§
The state may enforce its claim for any tax imposed by this part and enforce the lien of the tax by …
§
(a) If any personal representative fails to pay any tax, interest, or penalty imposed under this par…
§
At any time within 10 years after any person is delinquent in the payment of any amount herein requi…
§
The Controller may pay or advance to the sheriff or marshal, the same fees, commissions, and expense…
§
The fees, commissions, and expenses are obligations of the person required to pay any amount under t…
§
At any time after a tax imposed by this part is delinquent, the Controller may have a writ of execut…
§
The writ shall be executed against any property of the person liable for payment of the tax, or agai…
§
No fee shall be exacted from the Controller for the issuance of execution of the writ.
§
Proceedings for the collection of any tax imposed by this part may be commenced at any time after th…
§
In any proceeding for the enforcement of the estate tax a certificate by the Controller showing the …
§
No injunction, writ of mandate, or other legal or equitable process shall ever issue in any suit, ac…
§
The Controller may bring suits in the courts of other states to collect estate taxes payable under t…
§
The remedies of the state for the enforcement of the tax imposed by this part are cumulative, and no…
§
The Controller may compromise with the personal representative the tax, including interest and penal…
§
When the Controller claims that a decedent was domiciled in this state at the time of his or her dea…
§
As used in this article, “state” means any state, territory, or possession of the United States, and…
§
This article shall be so interpreted and construed as to effectuate its general purpose to make unif…
§
This article may be cited as the “Uniform Act on Interstate Compromise of Death Taxes.”
§
This article shall apply to estates of decedents dying before or after its enactment.
§
When the Controller claims that a decedent was domiciled in this state at the time of his or her dea…
§
The board shall hold hearings at such times and places as it may determine, upon reasonable notice t…
§
The board shall have power to administer oaths, take testimony, subpoena and require the attendance …
§
The board shall, by majority vote, determine the domicile of the decedent at the time of his or her …
§
Except as provided in Section 13820.2 in respect of the issuance of subpoenas, all questions arising…
§
The Controller, the board, or the executor or administrator shall file the determination of the boar…
§
In any case where it is determined by the board that the decedent died domiciled in this state, inte…
§
Nothing contained herein shall prevent at any time a written compromise, if otherwise lawful, by all…
§
The compensation and expenses of the members of the board and its employees may be agreed upon among…
§
This article shall apply only to cases in which each of the states involved has a law identical with…
§
As used in this article, the word “state” means any state, territory, or possession of the United St…
§
This article shall be so interpreted and construed as to effectuate its general purpose to make unif…
§
This article may be cited as the “Uniform Act on Interstate Arbitration of Death Taxes.”
§
This article shall apply to estates of decedents dying before or after its enactment.
§
For the purposes of this article: (a) “Executor” means an executor of the will or administrator of t…
§
In any case in which this state and one or more other states each claims that it was the domicile of…
§
In any case in which an election is made and not rejected the Controller may enter into a written ag…
§
If in any case it appears that an agreement cannot be reached, as provided in Section 13830.2, or if…
§
Where only this state and one other state are involved, the Controller and the taxing official of th…
§
The board shall hold hearings at such places as are deemed necessary, upon reasonable notice to the …
§
The board may administer oaths, take testimony, subpoena witnesses and require their attendance, req…
§
Whenever practicable the board shall apply the rules of evidence then prevailing in the federal cour…
§
The board shall determine the domicile of the decedent at the time of his or her death. This determi…
§
The reasonable compensation and expenses of the members of the board and its employees shall be agre…
§
The determination of the board and the record of its proceedings shall be filed with the authority h…
§
Notwithstanding the commencement of a legal action for determination of domicile within this state o…
§
When in any case the board of arbitration determines that a decedent dies domiciled in this state, t…
§
This article shall be applicable only to cases in which each of the states involved in the dispute h…
§
The superior court which has jurisdiction in probate of the estate of any decedent shall hear and de…
§
In a case where a deceased resident of this state leaves no estate subject to probate administration…
§
In the case of a decedent who was not a resident of this state at the time of his or her death, the …
§
Except as otherwise provided in this part, the provisions of the Code of Civil Procedure relative to…
§
Nothing in this article precludes the state from any relief provided for in this part which may be i…
§
The provisions of the Code of Civil Procedure relative to the time of commencing civil actions do no…
§
No fee shall be charged the Controller for filing, recording, or certifying any petition, lis penden…
§
This part shall be administered by the Controller.
§
The Controller may employ those assistants, including attorneys, as may from time to time be necessa…
§
The Controller may make and enforce rules and regulations relating to the administration and enforce…
§
The Controller shall, without charge, distribute a copy of this part to any person who requests it.
§
Whenever he or she is cited as a party to any proceeding or action to determine any tax imposed by t…
§
The Controller may conduct a hearing at any time or place for the purpose of determining whether a t…
§
For purposes of the hearing referred to in Section 14201, the Controller has all of the following: (…
§
The Controller may issue subpoenas for any of the following purposes: (a) Compelling the attendance …
§
On the filing by the Controller of a petition asking the court to do so, the superior court of the c…
§
The Controller may examine and take the testimony under oath of any person appearing before him or h…
§
Any person compelled to attend a hearing before the Controller is entitled to fees for attendance in…
§
All information and records acquired by the Controller or any of his or her employees are confidenti…
§
The Controller may allow any local, state, or federal official charged with the administration of an…
§
All taxes and other money collected under this part and received by the Treasurer shall be deposited…
§
The money in the Estate Tax Fund is hereby appropriated as follows: (a) To pay the refunds authorize…
§
This part is known as the “Generation Skipping Transfer Tax Law.”
§
Except where the context otherwise requires, the definitions given in this chapter govern the constr…
§
“Generation-skipping transfer” includes every transfer subject to the tax imposed under Chapter 13 o…
§
“Original transferor” means any grantor, donor, trustor or testator who by grant, gift, trust or wil…
§
“Federal generation-skipping transfer tax” means the tax imposed by Chapter 13 of Subtitle B of the …
§
(a) A tax is hereby imposed upon every generation-skipping transfer in an amount equal to the amount…
§
Every person required to file a return reporting a generation skipping transfer under applicable fed…
§
The return shall contain such information and be in such form as the Controller may prescribe and sh…
§
If, after the filing of a duplicate return, the federal authorities shall increase or decrease the a…
§
In a case not involving a false or fraudulent return or failure to file a return, if the Controller …
§
In the case of a false or fraudulent return or failure to file a return, the Controller may determin…
§
In any case in which a deficiency has been determined in an erroneous amount, the Controller may, wi…
§
The Controller shall give notice of the deficiency determined, together with any penalty for failure…
§
In any case in which it is claimed that a deficiency has been determined in an erroneous amount, any…
§
The person liable for payment of the federal generation skipping transfer tax shall be liable for th…
§
The tax imposed by this part is due upon a taxable distribution or a taxable termination as determin…
§
The tax becomes delinquent from and after the last day allowed for filing a return for the generatio…
§
The tax shall be paid to the State Controller by remittance payable to the State Treasurer.
§
If the tax is not paid before it becomes delinquent, it bears interest thereafter and until it is pa…
§
Every payment on the tax imposed by this part is applied, first, to any interest due on the tax, and…
§
The state may enforce its claim for any tax imposed by this part and enforce the lien of the tax by …
§
The tax imposed by this part is a lien in the manner prescribed in Section 13610 upon the property t…
§
At any time after a tax imposed by this part is delinquent, the Controller may have a writ of execut…
§
The writ shall be executed against any property of any person liable for the tax, or against any pro…
§
Proceedings for the collection of any tax imposed by this part may be commmenced at any time after t…
§
If the Controller finds that there has been an overpayment of tax by a taxpayer for any reason, the …
§
No refund shall be allowed or made after four years from the last day prescribed for filing the retu…
§
Any person who has paid any tax imposed by this part which later is determined by judgment to have b…
§
Within four years from the last date prescribed for filing the return or within one year from the da…
§
Process in the action directed to the state shall be served on the Controller.
§
After a hearing in which the Controller shall represent the state, the court shall review the Contro…
§
Interest shall be allowed and paid upon any overpayment of tax due under this part in the same manne…
§
The superior court of the county in which a transferor resident of this state resided at the date of…
§
In the case of a transferor who was not a resident of this state at the date of any generation skipp…
§
Except as otherwise provided in this part, the provisions of the Code of Civil Procedure relative to…
§
This part is administered by the Controller.
§
The Controller may employ such assistants, including attorneys, as may from time to time be necessar…
§
The Controller may make and enforce rules and regulations relating to the administration and enforce…
§
Under rules and regulations upon which the Controller and Franchise Tax Board may agree, the Franchi…
§
Under rules and regulations upon which the Controller and State Board of Equalization may agree, the…
§
The Controller on his own motion may appear in behalf of the state in any and all generation skippin…
§
All information and records acquired by the Controller or any of his employees are confidential in n…
§
The Controller may allow any local, state, or federal official charged with the administration of an…
§
All money due under this part shall be paid to the Controller by remittance payable to the State Tre…
§
This part is known and may be cited as the “Personal Income Tax Law.”
§
Except where the context otherwise requires, the definitions given in this chapter govern the constr…
§
“Franchise Tax Board” means the Franchise Tax Board described in Part 10, Division 3, Title 2 of the…
§
“Taxpayer” includes any individual, fiduciary, estate, or trust subject to any tax imposed by this p…
§
“Individual” means a natural person.
§
“Fiduciary” means a guardian, trustee, executor, administrator, receiver, conservator, or any person…
§
“Person” includes individuals, fiduciaries, partnerships, limited liability companies, and corporati…
§
“Partnership” includes a syndicate, group, pool, joint venture, or other unincorporated organization…
§
Section 7704 of the Internal Revenue Code, relating to certain publicly traded partnerships treated …
§
“Corporation” includes joint stock companies or associations (including nonprofit associations that …
§
“Taxable year” means the calendar year or the fiscal year upon the basis of which the taxable income…
§
“Fiscal year” means an accounting period of 12 months ending on the last day of any month other than…
§
“Paid or incurred” and “paid or accrued” shall be construed according to the method of accounting up…
§
(a) “Resident” includes: (1) Every individual who is in this state for other than a temporary or tra…
§
“Nonresident” means every individual other than a resident.
§
For purposes of Part 10.2 (commencing with Section 18401) and this part, the term “part-year residen…
§
Every individual who spends in the aggregate more than nine months of the taxable year within this S…
§
“United States,” when used in a geographical sense, includes the states, the District of Columbia, a…
§
“State” includes the District of Columbia, and the possessions of the United States.
§
“Foreign country” means any jurisdiction other than one embraced within the United States.
§
“Trade or business” includes the performance of the functions of a public office.
§
For purposes of this part, the term “substituted basis property” has the same meaning given that ter…
§
For purposes of this part, the term “transferred basis property” has the same meaning given that ter…
§
For purposes of this part, the term “exchanged basis property” has the same meaning given that term …
§
For purposes of this part, the term “nonrecognition transaction” has the same meaning given that ter…
§
For purposes of this part, in determining the amount of gain or loss (or deemed gain or loss) with r…
§
For purposes of this part: (a) Section 7702 of the Internal Revenue Code, relating to life insurance…
§
Section 7701(a)(46) of the Internal Revenue Code, relating to determination of whether there is a co…
§
Section 7701(e) of the Internal Revenue Code, relating to treatment of certain contracts for providi…
§
For purposes of this part, the term “domestic building and loan association” has the same meaning gi…
§
Section 7701(h) of the Internal Revenue Code, relating to motor vehicle operating leases, applies, e…
§
(a) For the purposes of this part, except as otherwise provided, the determination of whether an ind…
§
Section 7701(k) of the Internal Revenue Code, relating to treatment of certain amounts paid to chari…
§
(a) Section 7701(n) of the Internal Revenue Code, relating to convention or association of churches,…
§
As used in this part, if the spouses therein referred to are divorced or their registered domestic p…
§
Section 7703 of the Internal Revenue Code, relating to determination of marital status, shall apply,…
§
(a) (1) For purposes of this part, the domestic partner of the taxpayer shall be treated as the spou…
§
The term “military or naval forces of the United States” and the term “armed forces of the United St…
§
The term “counsel for the Franchise Tax Board,” and “Franchise Tax Counsel” as used in this part, me…
§
The term “Personal Income Tax Law of 1954,” means Part 10 of Division 2 of the Revenue and Taxation …
§
(a) (1) Unless otherwise specifically provided, the terms “Internal Revenue Code,” “Internal Revenue…
§
This part applies to the taxable income of taxpayers received or accrued on or after January 1, 1935…
§
The provisions of this code insofar as they are substantially the same as existing statutory provisi…
§
The repeal of any provision of the Personal Income Tax Law shall not affect any act done or any righ…
§
(a) The enactment of the act adding this section to the code shall not deprive any taxpayer of any c…
§
For the purpose of applying the Personal Income Tax Law of 1954 or the Personal Income Tax Law as he…
§
Any provision of this part which refers to the application of any portion of this part to a prior pe…
§
Division, part, chapter, article, section and subsection headings contained herein shall not be deem…
§
If any chapter, article, section, subsection, clause, sentence or phrase of this part which is reaso…
§
Unless otherwise specifically provided therein, the provisions of any act: (a) That affect the impos…
§
The term “withholding agent” means any person required to deduct and withhold any tax under Section …
§
Unless expressly otherwise provided in this part, any notice may be given by first class mail postag…
§
Provisions in other codes or general law statutes which are related to this part include all of the …
§
(a) For purposes of this part, unless expressly otherwise provided, for taxable years beginning befo…
§
(a) Notwithstanding any provision in this part to the contrary, for the purposes of computing tax cr…
§
Notwithstanding Section 17039 or any other provision in this part to the contrary, the credit allowe…
§
(a) Notwithstanding any provision of this part or Part 10.2 (commencing with Section 18401) to the c…
§
(a) Notwithstanding any provision of this part or Part 10.2 (commencing with Section 18401) to the c…
§
(a) Notwithstanding any provision of this part or Part 10.2 (commencing with Section 18401) to the c…
§
(a) (1) For taxable years beginning on or after January 1, 2024, and before January 1, 2027, a taxpa…
§
(a) (1) There shall be imposed for each taxable year upon the entire taxable income of every residen…
§
Notwithstanding any statute, ordinance, regulation, rule or decision to the contrary, no city, count…
§
Section 2(b) and (c) of the Internal Revenue Code, relating to definitions of head of household and …
§
(a) For each taxable year beginning on or after January 1, 2005, in addition to any other taxes impo…
§
In the case of a joint return of spouses under Section 18521, the tax imposed by Section 17041 shall…
§
For purposes of this part, “surviving spouse” has the same meaning as that term is defined by Sectio…
§
(a) In lieu of the tax imposed under Section 17041, individuals with taxable income of such amounts …
§
(a) If an item of income was included in the gross income of an individual for a preceding taxable y…
§
(a) (1) For each taxable year beginning on or after January 1, 2015, there shall be allowed against …
§
(a) (1) For each taxable year beginning on or after January 1, 2019, there shall be allowed against …
§
(a) (1) For each taxable year beginning on or after January 1, 2022, there shall be allowed against …
§
(a) (1) For each taxable year beginning on or after January 1, 2000, there shall be allowed as a cre…
§
(a) For taxable years beginning on or after January 1, 2021, and before January 1, 2026, there shall…
§
(a) For taxable years beginning on or after January 1, 2026, and before January 1, 2031, there shall…
§
For each taxable year beginning on or after January 1, 1987, there shall be allowed as a credit agai…
§
(a) For each taxable year beginning on or after January 1, 1994, there shall be allowed as a credit …
§
(a) (1) For a qualified renter, there shall be allowed a credit against the renter’s “net tax,” as d…
§
(a) There shall be allowed as a credit against the “net tax” (as defined by Section 17039) an amount…
§
(a) There shall be allowed as a credit against the “net tax” (as defined by Section 17039) an amount…
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(a) In the case of a taxpayer who transports any agricultural product donated in accordance with Cha…
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(a) There shall be allowed as a credit against the “net tax,” as defined in Section 17039, an amount…
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(a) For taxable years beginning on or after January 1, 2026, and before January 1, 2036, there shall…
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(a) For each taxable year beginning on or after January 1, 1996, there shall be allowed as a credit …
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(a) (1) For each taxable year beginning on or after January 1, 2023, and before January 1, 2028, the…
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(a) (1) For each taxable year beginning on or after January 1, 2021, and before January 1, 2022, the…
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(a) (1) For each taxable year beginning on or after January 1, 2014, and before January 1, 2026, the…
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(a) For taxable years beginning on or after January 1, 2024, and except as provided in subdivision (…
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(a) (1) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, the…
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(a) For each taxable year beginning on or after January 1, 2023, and before January 1, 2028, there s…
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(a) (1) For taxable years beginning on or after January 1, 2011, there shall be allowed to a qualifi…
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(a) For the taxable years beginning on or after January 1, 2017, and before January 1, 2028, there s…
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(a) In the case of a qualified taxpayer who donates qualified donation items to a food bank located …
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For each taxable year beginning on or after January 1, 2021, and before January 1, 2027, there shall…
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(a) (1) For taxable years beginning on or after January 1, 2016, there shall be allowed to a qualifi…
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(a) (1) For taxable years beginning on or after January 1, 2020, there shall be allowed to a qualifi…
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(a) (1) For taxable years beginning on or after January 1, 2025, there shall be allowed to a qualifi…
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A taxpayer seeking certification of a certified studio construction project by the California Film C…
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In the case of individuals, the following credits for personal exemption may be deducted from the ta…
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(a) (1) In the case of any taxpayer whose federal adjusted gross income for the taxable year exceeds…
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(a) (1) There shall be allowed as a credit against the “net tax” (as defined in Section 17039) of a …
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(a) There shall be allowed as a credit against the “net tax” (as defined in Section 17039) for a “qu…
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(a) An individual who is a nonresident or a part-year resident shall be allowed all credits provided…
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For the purposes of this part, the term “dependents” has the same meaning as that term is defined by…
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It is the intent of the Legislature that the amount of the state low-income housing tax credit alloc…
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(a) (1) There shall be allowed as a credit against the “net tax,” defined in Section 17039, a state …
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(a) (1) For each taxable year beginning on and after January 1, 2014, and before January 1, 2030, th…
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(a) In the case of a person entitled to a refund pursuant to Section 1176 of the Unemployment Insura…
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(a) In addition to the other taxes imposed by this part, there is hereby imposed for each taxable ye…
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For the purposes of this chapter, Part VI of Subchapter A of Chapter 1 of Subtitle A of the Internal…
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Section 56A of the Internal Revenue Code, relating to adjusted financial statement income, shall not…
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Section 55(b)(3) of the Internal Revenue Code, relating to maximum rate of tax on net capital gain o…
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(a) There shall be allowed as a credit against the net tax (as defined by Section 17039) for any tax…
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Section 61 of the Internal Revenue Code, relating to gross income defined, shall apply, except as ot…
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(a) Section 62 of the Internal Revenue Code, relating to adjusted gross income defined, shall apply,…
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(a) Section 63 of the Internal Revenue Code, relating to taxable income defined, shall apply, except…
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(a) A taxpayer may elect to take a standard deduction as follows: (1) In the case of a taxpayer, oth…
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Section 64 of the Internal Revenue Code, relating to ordinary income defined, shall apply, except as…
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Section 65 of the Internal Revenue Code, relating to ordinary loss defined, shall apply, except as o…
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(a) Section 67 of the Internal Revenue Code, relating to the 2-percent floor on miscellaneous itemiz…
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Section 68 of the Internal Revenue Code, relating to overall limitation on itemized deductions, shal…
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(a) Section 988 of the Internal Revenue Code, relating to treatment of certain foreign currency tran…
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Part II of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items t…
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(a) For taxable years beginning on or after January 1, 2023, the income of an incomplete gift nongra…
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Section 85 of the Internal Revenue Code, relating to unemployment compensation, shall not apply.
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Section 72 of the Internal Revenue Code, relating to annuities, certain proceeds of endowment and li…
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(a) In the case of any distribution made on account of a notice to withhold (pursuant to Section 186…
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(a) Noncash patronage allocations from farmers’ cooperative and mutual associations (whether paid in…
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(a) Section 86 of the Internal Revenue Code, relating to Social Security and Tier 1 Railroad Retirem…
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(a) Subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to tax treatment …
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If a limited liability company is classified as a partnership for California tax purposes, a person …
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(a) Subchapter M of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to regulated inve…
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(a) The amendments made to Section 860E(a)(3)(B) of the Internal Revenue Code by Section 2303(a)(2)(…
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(a) Section 7518 of the Internal Revenue Code, relating to tax incentives relating to merchant marin…
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Gross income includes cash allowances received by an employee under a parking cash-out program, exce…
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(a) Section 71 of the Internal Revenue Code, relating to alimony and separate maintenance payments, …
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Part III of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items …
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(a) Gross income does not include any excludable restitution payments received by an eligible indivi…
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(a) Gross income does not include any excludable settlement payments received by an eligible individ…
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Any grant made in any taxable year by the Secretary of the Treasury under Section 1603 of the Americ…
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(a) Section 106(d) of the Internal Revenue Code, relating to contributions to health savings account…
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Section 125(d)(2)(D) of the Internal Revenue Code, relating to the exception for health savings acco…
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Section 107 of the Internal Revenue Code is modified by substituting in paragraph (2) the phrase “th…
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(a) For taxable years beginning on or after January 1, 2018, gross income shall not include earned i…
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(a) For taxable years beginning on or after January 1, 2019, gross income does not include any cover…
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Gross income does not include any supplementary payment received by an individual pursuant to Sectio…
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Notwithstanding any other law, for purposes of this part, the natural gas transmission line explosio…
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Section 4 of the Federal Disaster Tax Relief Act of 2023 (Public Law 118-148), relating to East Pale…
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(a) Gross income does not include any payments received by an individual from a guaranteed income pi…
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Gross income does not include any payment received by an individual pursuant to Section 8257 of the …
§
Gross income does not include any payment received from the California Victim Compensation Board pur…
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(a) Gross income does not include any payments received by an individual pursuant to Section 8161 of…
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(a) For taxable years beginning on or after January 1, 2021, and before January 1, 2026, gross incom…
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(a) For taxable years beginning on or after January 1, 2021, and before January 1, 2026, gross incom…
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Gross income does not include any payment received by an individual pursuant to Section 15990 of the…
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(a) For taxable years beginning on or after January 1, 2022, and before January 1, 2027, gross incom…
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(a) For taxable years beginning on or after January 1, 2022, and before January 1, 2027, gross incom…
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(a) For taxable years beginning on or after January 1, 2020, and before January 1, 2028, gross incom…
§
Section 114 of the Internal Revenue Code, relating to extraterritorial income, shall not apply.
§
Section 114 of the Internal Revenue Code, relating to extraterritorial income, shall not apply.
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For taxable years beginning on or after January 1, 2021, a nonresident alien’s gross income does not…
§
(a) For taxable years beginning on or after January 1, 2026, and before January 1, 2031, gross incom…
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(a) For taxable years beginning on or after January 1, 2005, gross income does not include the death…
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Section 101 of the Internal Revenue Code, relating to certain death benefits, is modified as follows…
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A payment under Section 103(c)(10) of the Ricky Ray Hemophilia Relief Fund Act of 1998 (Public Law 1…
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(a) For purposes of this part, Part 10.2 (commencing with Section 18401), and Part 11 (commencing wi…
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(a) For taxable years beginning on or after January 1, 2025, and before January 1, 2030, gross incom…
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(a) For taxable years beginning on or after January 1, 2025, and before January 1, 2030, gross incom…
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(a) For taxable years beginning on or after January 1, 2014, gross income shall not include any loan…
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Income which this state is prohibited from taxing includes interest on bonds issued by this state or…
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The following phrase (or its substantial equivalent) in other codes or statutes does not exempt the …
§
Any loan made pursuant to the Forgivable Loan Program of the California State University shall be de…
§
The use of an automobile by a special agent of federal or state taxing agencies shall be treated in …
§
(a) Gross income does not include cost-share payments received by forest landowners from the Departm…
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Section 1078 of Public Law 98-369 (Tax Reform Act of 1984), relating to exclusions from gross income…
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Any amount received as a rebate or voucher from a local water or energy agency or supplier for any e…
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Gross income does not include any amount received as a rebate, voucher, or other financial incentive…
§
(a) For taxable years beginning on or after January 1, 2022, and before January 1, 2027, gross incom…
§
(a) For each taxable year beginning on or after July 1, 2015, gross income does not include an amoun…
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(a) Gross income does not include any qualified amount received by a qualified taxpayer. (b) For pur…
§
(a) Gross income does not include any qualified amount received by a qualified taxpayer. (b) For pur…
§
(a) For taxable years beginning before January 1, 2027, gross income does not include any qualified …
§
(a) For taxable years beginning on or after January 1, 2021, and before January 1, 2030, gross incom…
§
(a) For taxable years beginning on or after January 1, 2024, and before January 1, 2029, gross incom…
§
(a) For taxable years beginning on or after January 1, 2020, and before January 1, 2028, gross incom…
§
(a) For taxable years beginning on or after January 1, 2020, and before January 1, 2028, gross incom…
§
For taxpayers who were not allowed to deduct the vehicle smog impact fee imposed by Section 6262 whe…
§
Section 139A of the Internal Revenue Code, relating to federal subsidies for prescription drug plans…
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(a) For purposes of this section, the following terms have the following meanings as provided in the…
§
Section 529 of the Internal Revenue Code, relating to qualified state tuition programs, shall apply,…
§
For taxable years beginning on or after January 1, 2016, Section 529A of the Internal Revenue Code, …
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(a) Pursuant to Section 206 of the Servicemembers Civil Relief Act (50 U.S.C. Appen. Sec. 526), the …
§
Gross income does not include income derived from an obligation of a Community Energy Authority esta…
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Gross income does not include any amounts received as a premium assistance subsidy under Title 25 (c…
§
(a) Notwithstanding any other law or guidance, for taxable years beginning on or after January 1, 20…
§
Sections 111(b) and 111(c) of the Internal Revenue Code, relating to credits and treatment of credit…
§
(a) For purposes of the following provisions of the Internal Revenue Code, a qualified hazardous dut…
§
Sections 103 and 141 to 150, inclusive, of the Internal Revenue Code, relating to interest on govern…
§
(a) Section 108(b)(2)(B) of the Internal Revenue Code, relating to general business credit, is modif…
§
(a) (1) Section 108(a)(1)(E) of the Internal Revenue Code is modified to provide that the amount exc…
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(a) Section 108(f)(5) of the Internal Revenue Code, relating to discharges on account of death or di…
§
(a) A regulated investment company, as defined in Section 851 of the Internal Revenue Code, relating…
§
The compensation of employees of a foreign country shall be determined in accordance with Section 89…
§
(a) Gross income does not include any income which is received as a reward from a crime hotline that…
§
(a) Gross income does not include compensation or the fair market value of any other benefit, except…
§
Section 132(f)(8) of the Internal Revenue Code, relating to suspension of qualified bicycle commutin…
§
Section 132(g)(2) of the Internal Revenue Code, relating to qualified moving expense reimbursement s…
§
(a) Gross income of an employee does not include any amounts, not exceeding an aggregate amount of f…
§
Section 121 of the Internal Revenue Code, relating to exclusion of gain from sale of principal resid…
§
Gross income does not include any amount received for empty beverage containers by a consumer from a…
§
Section 132(j)(8) of the Internal Revenue Code, relating to application of section to otherwise taxa…
§
Gross income shall not include either of the following: (a) (1) Any amount, including any interest o…
§
Gross income does not include any amount received as reparation payments paid by the German Foundati…
§
(a) Gross income shall not include any amount received as compensation in any taxable year by a taxp…
§
(a) Section 304(a) as added by Public Law 114-113, which is codified as Section 139F of the Internal…
§
(a) Section 139C of the Internal Revenue Code, relating to certain disability-related first responde…
§
Gross income does not include any amount received as reparation payments paid by the Canadian govern…
§
Gross income shall not include any amount received in any taxable year by a claimant pursuant to Sec…
§
(a) For taxable years beginning on or after January 1, 2024, and before January 1, 2029, gross incom…
§
(a) Gross income does not include any of the following grant allocations: (1) For taxable years begi…
§
(a) For taxable years beginning on or after January 1, 2020, and before January 1, 2025, gross incom…
§
(a) For taxable years beginning on or after January 1, 2020, gross income does not include any amoun…
§
(a) For taxable years beginning on or after January 1, 2019, gross income does not include any amoun…
§
Section 343 of the Protecting Americans from Tax Hikes Act of 2015 (Public Law 114-113), relating to…
§
Section 3 of the Federal Disaster Tax Relief Act of 2023 (Public Law 118-148), relating to exclusion…
§
(a) Part VI of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to ite…
§
(a) Section 174 of the Internal Revenue Code as it read on January 1, 2015, relating to amortization…
§
(a) The amendments made by Section 13531(a) of the Tax Cuts and Jobs Act (Public Law 115-97) to add …
§
(a) Section 215 of the Internal Revenue Code, relating to alimony, etc., payments, as it read on Jan…
§
Section 179B of the Internal Revenue Code, relating to deductions for capital costs incurred in comp…
§
Section 181 of the Internal Revenue Code, relating to treatment of certain qualified film and televi…
§
Section 199A of the Internal Revenue Code, relating to qualified business income, shall not apply.
§
The amendments made by Section 302(b)(2) of Division O of the Further Consolidated Appropriations Ac…
§
There shall be allowed to an employer as an ordinary and necessary expense paid or incurred during t…
§
For purposes of applying limitations on the deductions described in this section, any reference to “…
§
(a) Section 165(h)(3) of the Internal Revenue Code, relating to special rules for losses in federall…
§
The amendments made by Section 11050 of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Secti…
§
(a) For purposes of Section 17201, Section 170 of the Internal Revenue Code, relating to charitable,…
§
(a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years …
§
(a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years …
§
(a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years …
§
(a) Section 165(i) of the Internal Revenue Code is modified to additionally provide that an appraisa…
§
(a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years …
§
(a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years …
§
(a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years …
§
(a) Section 165(i) of the Internal Revenue Code shall be applicable to any losses sustained in the C…
§
(a) Section 165(i) of the Internal Revenue Code shall be applicable to any losses sustained in the C…
§
(a) Section 165(i) of the Internal Revenue Code shall be applicable to any losses sustained in the C…
§
(a) For taxable years beginning on or after January 1, 2014, and before January 1, 2029, Section 165…
§
(a) There shall be allowed as a deduction the amount of interest paid or incurred by a taxpayer duri…
§
(a) For each taxable year beginning on or after January 1, 2020, and before January 1, 2030, Section…
§
(a) Section 220(a) of the Internal Revenue Code, relating to deduction allowed, is modified to provi…
§
Section 220(f)(5) of the Internal Revenue Code, relating to rollover contributions, shall not apply.
§
Section 223 of the Internal Revenue Code, relating to health savings accounts, shall not apply.
§
(a) Section 164(a)(3) of the Internal Revenue Code, relating to the deductibility of state, local, a…
§
No deduction shall be allowed for the tax deducted and withheld under Section 18662 and Section 1302…
§
Section 163(e) of the Internal Revenue Code is modified as follows: (a) For taxable years beginning …
§
(a) Section 163(h)(3)(E) of the Internal Revenue Code, relating to mortgage insurance premiums treat…
§
For taxable years beginning on or after January 1, 2014, a deduction shall not be allowed for the am…
§
Payments made to the California Housing Finance Agency by the borrower pursuant to Section 52514 of …
§
The fee imposed by Section 9008 of the Patient Protection and Affordable Care Act (Public Law 111-14…
§
Section 213(a) of the Internal Revenue Code, relating to allowance of deduction, is modified by subs…
§
(a) Section 168 of the Internal Revenue Code is modified as follows: (1) Any reference to “tax impos…
§
(a) Section 170(b)(1)(A)(ix) of the Internal Revenue Code, relating to percentage limitations, shall…
§
Section 170(p) of the Internal Revenue Code, relating to special rule for taxpayers who do not elect…
§
(a) Section 167(g) of the Internal Revenue Code, relating to depreciation under income forecast meth…
§
(a) Section 179(b)(1) of the Internal Revenue Code, relating to dollar limitation, shall not apply a…
§
Section 179A of the Internal Revenue Code, relating to deduction for clean-fuel vehicles and certain…
§
Section 179C of the Internal Revenue Code, relating to election to expense certain refineries, shall…
§
Section 179D of the Internal Revenue Code, relating to energy efficient commercial buildings deducti…
§
Section 179E of the Internal Revenue Code, relating to election to expense advanced mine safety equi…
§
(a) No deduction, other than depreciation, shall be allowed for expenditures for tertiary injectants…
§
Whereas, the people of the State of California desire to promote and achieve tax equity and fairness…
§
(a) For purposes of Section 162(a)(2) of the Internal Revenue Code, relating to travel expenses, all…
§
(a) The amendments made to Section 162(m) of the Internal Revenue Code by Section 13601(e)(2) of the…
§
For each taxable year beginning on or after January 1, 1999, Section 162( l )(1) of the Internal Rev…
§
(a) Notwithstanding any other provisions in this part to the contrary, no deduction shall be allowed…
§
In computing taxable income, no deduction shall be allowed for any of the following: (a) Abandonment…
§
Section 170(e)(3)(C) of the Internal Revenue Code, relating to special rule for contributions of foo…
§
(a) For taxable years beginning on or after January 1, 2014, a deduction for a charitable contributi…
§
(a) No deduction shall be denied under Section 170(f)(8) of the Internal Revenue Code, relating to s…
§
(a) For contributions made on or after January 1, 2024, the amendments made by Section 605(a)(1) of …
§
Except as provided in Sections 17276.1, 17276.2, 17276.4, 17276.5, 17276.6, and 17276.7, the deducti…
§
(a) A qualified taxpayer, as defined in Section 17276.2, 17276.4, 17276.5, 17276.6, or 17276.7, may …
§
(a) Notwithstanding Sections 17276, 17276.1, 17276.2, 17276.4, 17276.5, 17276.6, and 17276.7 of this…
§
(a) The term “qualified taxpayer” as used in Section 17276.1 includes a person or entity engaged in …
§
(a) The term “qualified taxpayer” as used in Section 17276.1 includes a person or entity that conduc…
§
(a) Notwithstanding Sections 17276, 17276.1, 17276.2, 17276.4, 17276.5, 17276.6, and 17276.7 of this…
§
Notwithstanding Section 17276.1, 17276.2, 17276.4, 17276.5, 17276.6, or 17276.7 to the contrary, a n…
§
(a) Notwithstanding Sections 17276, 17276.1, 17276.4, 17276.7, and 17276.22, former Sections 17276.2…
§
(a) Notwithstanding Sections 17276, 17276.1, 17276.4, 17276.7, and 17276.22, Sections 17276.2, 17276…
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(a) To the extent specified in subdivision (b), there shall be allowed as a deduction to a taxpayer …
§
The deduction allowed by Section 194 of the Internal Revenue Code, relating to amortization of refor…
§
Section 197 of the Internal Revenue Code, relating to amortization of goodwill and certain other int…
§
Section 198 of the Internal Revenue Code, relating to expensing of environmental remediation costs, …
§
Section 198A of the Internal Revenue Code, relating to expensing of qualified disaster expenses, sha…
§
(a) No deduction shall be denied as provided by Section 265 of the Internal Revenue Code, relating t…
§
(a) In computing taxable income, deductions, including deductions for cost of goods sold, shall not …
§
In addition to the deduction denied under Section 162(c)(1) of the Internal Revenue Code, relating t…
§
Section 269A of the Internal Revenue Code is modified by substituting “California Personal Income Ta…
§
The Franchise Tax Board may disallow a deduction under this part to an individual or entity for amou…
§
(a) Notwithstanding any other provisions in this part, in the case of a taxpayer who owns real prope…
§
For purposes of this part, in the case of a nonresident or part-year resident, the proper apportionm…
§
For purposes of this part, in the case of a nonresident or part-year resident, the term “California …
§
For purposes of this part, in the case of a nonresident or part-year resident, the term “total adjus…
§
For purposes of this part, in the case of a nonresident or part-year resident, the term “total taxab…
§
(a) In the case of a nonresident or part-year resident, the deduction provided by Section 215 of the…
§
In the case of a nonresident or part-year resident, itemized deductions allowed as a deduction for t…
§
In the case of a nonresident or part-year resident, in computing “taxable income of a nonresident or…
§
In the case of a nonresident or part-year resident, in computing “taxable income of a nonresident or…
§
Subchapter C of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to corporate distribu…
§
The amendments to Section 367(a) of the Internal Revenue Code as enacted by Section 14102 of the Tax…
§
For purposes of Section 302(c)(2) of the Internal Revenue Code, the periods of limitation to be exte…
§
Section 381(c)(20) of the Internal Revenue Code, relating to carryforward of disallowed business int…
§
(a) Section 382(n) of the Internal Revenue Code, relating to special rule for certain ownership chan…
§
Section 312(k)(3)(B)(ii) of the Internal Revenue Code, relating to special rule for real estate inve…
§
(a) Subchapter D of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to deferred compe…
§
The amendments made by Section 641 of the Economic Growth and Tax Relief Reconciliation Act of 2001 …
§
The amendments made by Section 647 of the Economic Growth and Tax Relief Reconciliation Act of 2001 …
§
(a) The following amendments made by the Consolidated Appropriations Act, 2023 (Public Law 117-328) …
§
(a) In addition to the application of Part II (commencing with Section 421) of Subchapter D of Chapt…
§
(a) The provisions of Section 402 of the Internal Revenue Code, relating to taxability of beneficiar…
§
The provisions of Section 403 of the Internal Revenue Code, relating to taxation of employee annuiti…
§
The provisions of Section 408 of the Internal Revenue Code, relating to individual retirement accoun…
§
The provisions of Section 408(o) of the Internal Revenue Code, relating to definitions and rules rel…
§
For taxable years beginning on or after January 1, 2013, Section 409A of the Internal Revenue Code i…
§
Sections 413(b)(6) and 413(c)(5) of the Internal Revenue Code, relating to liability for funding tax…
§
Section 7701(j) of the Internal Revenue Code, relating to Federal Thrift Savings Funds, applies, exc…
§
(a) Subchapter E of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to accounting per…
§
(a) Notwithstanding Section 17565, a return for a period of less than 12 months shall also be made w…
§
(a) (1) The options under Sections 112(d)(2) and 112(d)(3) of the Federal Agriculture Improvement an…
§
(a) (1) The options under Sections 112(d)(2) and 112(d)(3) of the Federal Agriculture Improvement an…
§
Section 454(c) of the Internal Revenue Code, relating to matured United States Savings Bonds, shall …
§
In any case where spouses file separate returns, the Franchise Tax Board may distribute, apportion, …
§
Notwithstanding Section 442 of the Internal Revenue Code, the estate may change its annual accountin…
§
(a) Section 451(g) of the Internal Revenue Code, relating to special rule for proceeds from livestoc…
§
(a) The provisions of Sections 811(c)(4), 811(c)(6), and 811(c)(7) of Public Law 99-514, as modified…
§
(a) Section 461(j) of the Internal Revenue Code, relating to limitation on excess farm losses of cer…
§
(a) Section 469(c)(7) of the Internal Revenue Code, relating to special rules for taxpayers in real …
§
(a) The amendment made by Section 7001(a) of the Internal Revenue Service Restructuring and Reform A…
§
(a) The amendment made by Section 7001(a) of the Internal Revenue Service Restructuring and Reform A…
§
(a) For taxable years beginning on or after January 1, 2019, the amendments made by Section 13102(a)…
§
(a) Long-term contracts shall be accounted for in accordance with the special rules set forth in Sec…
§
(a) The taxable year of a taxpayer may not be different than the taxable year used for purposes of t…
§
The amendments to Section 453B(e) of the Internal Revenue Code as enacted by Section 13512(b)(1) of …
§
(a) Section 13233(c)(2)(C) of the Revenue Reconciliation Act of 1993 (Public Law 103-66), relating t…
§
An organization described in Section 401(a) of the Internal Revenue Code shall be exempt from taxati…
§
An organization exempt from taxation under Section 17631 shall be subject to tax to the extent provi…
§
(a) An organization described in Section 401(a) of the Internal Revenue Code which is subject to the…
§
Sections 17635 to 17639, inclusive, apply to any organization described in Section 401(a) of the Int…
§
For purposes of Sections 17635 to 17639, inclusive, the term “prohibited transaction” means any tran…
§
Any organization described in Section 401(a) of the Internal Revenue Code or a trust which is denied…
§
For purposes of subdivision (a) of Section 17637, a bond, debenture, note, or certificate or other e…
§
Subdivision (a) of Section 17637 shall not apply to a loan made by a trust described in Section 401(…
§
(a) There is hereby imposed for each taxable year on the unrelated business taxable income (as defin…
§
Section 584 of the Internal Revenue Code, relating to common trust funds, shall apply, except as oth…
§
Every trust company operating a common trust fund shall make a return under penalties of perjury for…
§
(a) Subchapter I of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to natural resour…
§
(a) Subchapter J of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to estates, trust…
§
(a) Section 641(c)(2)(A) of the Internal Revenue Code is modified to read: “The amount of the tax im…
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Section 642(b) of the Internal Revenue Code, relating to deduction for personal exemption, shall not…
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(a) An estate shall be allowed a credit of ten dollars ($10) against the tax imposed under Section 1…
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For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1…
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Section 646 of the Internal Revenue Code, relating to tax treatment of electing Alaska Native Settle…
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(a) Section 642(c)(2) of the Internal Revenue Code is modified for purposes of this part by substitu…
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(a) For purposes of computing the taxable income of the estate or trust and the taxable income of a …
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(a) Except as otherwise provided in this chapter, the income of an estate or trust is taxable to the…
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Where the taxability of income under this chapter depends on the residence of the fiduciary and ther…
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Where the taxability of income under this chapter depends on the residence of the beneficiary and th…
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(a) If, for any reason, the taxes imposed on income of a trust which is taxable to the trust because…
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The amendments of Sections 17742 and 17745 made at the 1963 Regular Session of the Legislature shall…
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Section 645 of the Internal Revenue Code, relating to certain revocable trusts treated as part of es…
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Section 663 of the Internal Revenue Code, relating to special rules applicable to Sections 661 and 6…
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For taxable years beginning on or after January 1, 2014, Section 664(c)(2) of the Internal Revenue C…
§
Section 684 of the Internal Revenue Code, relating to recognition of gain on certain transfers to ce…
§
Section 685 of the Internal Revenue Code, relating to treatment of funeral trusts, is modified as fo…
§
Sections 665 to 668, inclusive, of the Internal Revenue Code shall not apply to distributions descri…
§
Subchapter K of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to partners and partn…
§
Notwithstanding the provisions of Section 701 of the Internal Revenue Code, relating to partners, no…
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Section 703(a)(2) of the Internal Revenue Code is modified to additionally provide that the deductio…
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For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1…
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The term “unrealized receivables,” as defined by Section 751(c) of the Internal Revenue Code, shall …
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Section 751(d)(3) of the Internal Revenue Code, relating to appreciated inventory items subject to t…
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Section 751(e) of the Internal Revenue Code, relating to the limitation on tax attributable to deeme…
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For purposes of this part and Part 11 (commencing with Section 23001), any election relating to the …
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(a) The amendments made by Section 13504 of the Tax Cuts and Jobs Act (Public Law 115-97) to Section…
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Part IV of Subchapter K of Chapter 1 of Subtitle A of the Internal Revenue Code (commencing with Sec…
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(a) Except as provided in subdivision (f), for each taxable year beginning on or after January 1, 19…
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A limited partnership shall not be subject to the taxes imposed by this chapter if the limited partn…
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(a) A limited partnership shall not be subject to the taxes imposed by this chapter for a taxable ye…
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(a) Except as provided in subdivision (g), for each taxable year beginning on or after January 1, 19…
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(a) In addition to the tax imposed under Section 17941, every limited liability company subject to t…
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It is the intent of the Legislature that the amount of the annual fee described in Section 17942 sha…
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(a) The effective date of dissolution, withdrawal, or cancellation of a limited liability company is…
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A limited liability company shall not be subject to the taxes and fees imposed by this chapter if th…
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(a) A limited liability company shall not be subject to the taxes imposed by this chapter for a taxa…
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(a) Except as provided in subdivision (e), for each taxable year beginning on or after January 1, 19…
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A registered limited liability partnership or foreign limited liability partnership shall not be sub…
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(a) A registered limited liability partnership shall not be subject to the taxes imposed by this cha…
§
(a) For purposes of computing “taxable income of a nonresident or part-year resident” under paragrap…
§
For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1…
§
(a) For purposes of computing “taxable income of a nonresident or part-year resident” under paragrap…
§
For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1…
§
For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1…
§
(a) For purposes of computing “taxable income of a nonresident or part-year resident” under paragrap…
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(a) Subject to the following conditions, residents shall be allowed a credit against the “net tax” (…
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(a) Subject to the following conditions, nonresidents shall be allowed a credit against the “net tax…
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For the purpose of this chapter an estate or trust is considered a resident of the state which taxes…
§
If an estate or trust is a resident of this State and also a resident of another state, it shall, no…
§
A resident beneficiary of an estate or trust who is taxable on the income of the estate or trust und…
§
For purposes of determining a credit under Section 18001 (relating to residents) or Section 18002 (r…
§
If any taxes paid to another state for which a taxpayer has been allowed a credit under this chapter…
§
A tax equal to the credit allowed for the taxes credited or refunded by the other state is due and p…
§
Interest shall be assessed, collected and paid in the same manner as the tax at the adjusted annual …
§
The credit against the taxes imposed by this part for net income taxes paid to another state shall n…
§
Subchapter O of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to gain or loss on di…
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(a) The amendments made by Section 13303(a) and (b) of the Tax Cuts and Jobs Act, 2017 (Public Law 1…
§
(a) If gain or loss from the exchange of property in this state of a taxpayer is not recognized unde…
§
(a) In addition to the adjustments to basis provided by Section 1016(a) of the Internal Revenue Code…
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In addition to the adjustments to basis provided by Section 1016(a) of the Internal Revenue Code, a …
§
An election made by a taxpayer pursuant to Section 1033(g)(3) of the Internal Revenue Code, relating…
§
The amendments made by Section 844 of the Pension Protection Act of 2006 (Public Law 109-280) to Sec…
§
Section 1040 of the Internal Revenue Code, relating to transfer of certain real property, does not a…
§
Section 1045 of the Internal Revenue Code, relating to rollover of gain from qualified small busines…
§
Section 1052 of the Internal Revenue Code, relating to basis established by prior revenue acts, is m…
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(a) No gain shall be recognized with respect to a sale of an assisted housing development to a tenan…
§
(a) Section 1042 of the Internal Revenue Code, relating to sales of stock to employee stock ownershi…
§
The provisions of Section 1044 of the Internal Revenue Code, relating to rollover of publicly traded…
§
Section 1061 of the Internal Revenue Code, relating to partnership interests held in connection with…
§
Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to capital gains and …
§
Section 301 of Title III of Division A of the Emergency Economic Stabilization Act of 2008 (Public L…
§
The amendments made to Sections 1221(a)(3) and 1231(b)(1)(C) of the Internal Revenue Code by Section…
§
Section 1202 of the Internal Revenue Code, relating to 50-percent exclusion for gain from certain sm…
§
Notwithstanding any other law, for purposes of this part, the natural gas transmission line explosio…
§
A deduction shall not be allowed for capital loss carrybacks provided by Section 1212 of the Interna…
§
Section 1223 of the Internal Revenue Code, relating to holding period of property, is modified to ad…
§
For taxable years beginning on or after January 1, 2010, specific reference to Sections 1223(4) to (…
§
(a) Section 1245(a)(2)(C) of the Internal Revenue Code, relating to certain deductions treated as am…
§
Section 1250(b) of the Internal Revenue Code, relating to additional depreciation, is modified as fo…
§
Section 1250(a) of the Internal Revenue Code is modified as follows: (a) The date “December 31, 1970…
§
Section 1275(a)(3) of the Internal Revenue Code, relating to the definition of tax-exempt obligation…
§
Section 1272 of the Internal Revenue Code shall be modified as follows: (a) For taxable years beginn…
§
(a) Section 7872 of the Internal Revenue Code, relating to treatment of loans with below market inte…
§
Part VI of Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to treatme…
§
Each provision of this part shall apply to Part 10 (commencing with Section 17001) and Part 11 (comm…
§
(a) Except where the context otherwise requires, the general provisions and definitions provided in …
§
For purposes of this part, any return, declaration, report, statement, or other document required to…
§
(a) In the case of a new statutory provision in Part 7.5 (commencing with Section 13201), Part 10 (c…
§
(a) Notwithstanding Section 18405, the Franchise Tax Board may, in its discretion, permit elections …
§
For the purposes of this part, except as otherwise provided, the determination of whether an individ…
§
Section 6011 of the Internal Revenue Code, relating to general requirement of return, statement, or …
§
The Franchise Tax Board is authorized to require that information with respect to persons subject to…
§
(a) The Franchise Tax Board shall prescribe regulations providing standards for determining which re…
§
For purposes of Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), an…
§
(a) The California Competes Tax Credit Committee is hereby established. The committee shall consist …
§
The provisions of this part insofar as they are substantially the same as statutory provisions relat…
§
The repeal of any provision in Part 10 (commencing with Section 17001) or Part 11 (commencing with S…
§
Any provision of this part that refers to the application of any portion of this part to a prior per…
§
Unless otherwise specifically provided therein, the provisions of any act: (a) That affect the impos…
§
(a) Unless expressly otherwise provided in this part, any notice may be given by first-class mail po…
§
(a) The Franchise Tax Board may, by regulation, implement an alternative communication method that w…
§
Provisions in other codes or general law statutes that are related to this part include all of the f…
§
(a) Every individual taxable under Part 10 (commencing with Section 17001) shall make a return to th…
§
Every fiduciary (except a receiver appointed by authority of law in possession of only a part of the…
§
If an individual is deceased, the return of that individual required under Section 18501 shall be ma…
§
If an individual is unable to make a return required under Section 18501, the return of that individ…
§
A trust that qualifies under Section 401(a) of the Internal Revenue Code and which is exempt is not …
§
(a) Returns of an estate, a trust, or an estate of an individual under Chapter 7 or Chapter 11 of Ti…
§
Any fiduciary required to make a return under Section 18505 is subject to all the provisions of Part…
§
(a) (1) (A) The Franchise Tax Board shall revise the returns required to be filed pursuant to this a…
§
(a) (1) Except as otherwise provided in this section, an individual shall use the same filing status…
§
If an individual has filed a separate return for a taxable year for which a joint return could have …
§
If a joint return is made under Section 18522, any election (other than the election to file a separ…
§
If a joint return is made under Section 18522 after the death of either spouse, the return with resp…
§
A joint return may not be made under Section 18522 in any of the following situations: (a) After the…
§
For the purposes of Article 1 (commencing with Section 19301) of Chapter 6 (relating to refunds and …
§
(a) For the purposes of Sections 19057 to 19067, inclusive (relating to period of limitations upon a…
§
If a joint return is made under Section 18522, the period of limitations provided in Sections 19057 …
§
Where the amount shown as the tax by the spouses on a joint return made under Section 18522 exceeds …
§
For the purposes of Chapter 9 (commencing with Section 19701) which relates to criminal penalties in…
§
For purposes of Section 443 of the Internal Revenue Code, where the spouses have different taxable y…
§
For the purposes of this article, each of the following shall apply: (a) The status as spouses of tw…
§
(a) (1) Notwithstanding subdivision (a) and the first sentence of subdivision (b) of Section 19006: …
§
(a) Under regulations prescribed by the Franchise Tax Board, if: (1) An individual does not file a j…
§
(a) In lieu of electing nonresident partners filing a return pursuant to Section 18501, the Franchis…
§
(a) In lieu of electing nonresident directors filing a return pursuant to Section 18501, the Franchi…
§
(a) For taxable years beginning on or after January 1, 2021, in lieu of nonresident aliens filing a …
§
Notwithstanding any other provision of law, the Franchise Tax Board may design tax returns to provid…
§
For taxable years beginning on or after January 1, 2023, the Franchise Tax Board shall include a che…
§
(a) For each taxable year beginning on or after January 1, 2025, the Franchise Tax Board shall inclu…
§
Section 13021 of the Unemployment Insurance Code sets forth requirements for the filing of returns a…
§
Returns filed under this article on the basis of the calendar year shall be filed on or before the 1…
§
(a) (1) The Franchise Tax Board may grant a reasonable extension of time for filing any return, decl…
§
(a) In the case of an individual who is serving as a member of the armed forces of the United States…
§
(a) The provisions of Section 7508 of the Internal Revenue Code, relating to time for performing cer…
§
(a) Section 7508A of the Internal Revenue Code, relating to postponement of certain tax-related dead…
§
(a) Except as provided in subdivision (b), (c), or (d), every taxpayer subject to the tax imposed by…
§
In the event that taxes, interest, and penalties have been or shall be assessed against, paid by, or…
§
(a) The Franchise Tax Board may grant a reasonable extension of time for filing any return, declarat…
§
(a) In cases where receivers, trustees in a case under Title 11 of the United States Code, or assign…
§
Except as otherwise provided by the Franchise Tax Board and in Section 18621.5, any return, declarat…
§
(a) Any return, declaration, statement, or other document required to be made under this part that i…
§
The Franchise Tax Board shall not approve for electronic filing any proprietary filing software or e…
§
(a) If an income tax return preparer prepared more than 100 timely original individual income tax re…
§
(a) For taxable years beginning on or after January 1, 2014, if an acceptable return of a business e…
§
(a) If any item required to be shown on a federal tax return, including any gross income, deduction,…
§
(a) Notwithstanding Section 18622, if any item required to be shown on a federal partnership return,…
§
(a) The Franchise Tax Board is authorized to provide, with respect to any amount required to be show…
§
(a) Section 6109 of the Internal Revenue Code, relating to identifying numbers, shall apply, except …
§
An income tax return preparer shall furnish a copy of any state tax return to a taxpayer and retain …
§
For purposes of Chapter 9 (commencing with Section 19701), which relates to criminal penalties in th…
§
(a) Section 6111 of the Internal Revenue Code, relating to disclosure of reportable transactions, ap…
§
(a) This article does not apply to any payment of interest obligations not taxable under Part 10 (co…
§
(a) Any check casher engaged in the trade or business of cashing checks that, in the course of that …
§
Division 6 (commencing with Section 13000) of the Unemployment Insurance Code sets forth provisions …
§
(a) (1) Every partnership, on or before the 15th day of the third month following the close of its t…
§
(a) Every limited liability company that is classified as a partnership for California tax purposes …
§
Every trust claiming a charitable, religious, scientific, literary, or educational deduction under S…
§
(a) Section 6034A of the Internal Revenue Code, relating to information to beneficiaries of estates …
§
(a) (1) In addition to those reports required under paragraph (8) of subdivision (c) of Section 1863…
§
(a) Any corporation allocating amounts as patronage dividends, rebates, or refunds (whether in cash,…
§
(a) All owners and transferors of an interest in real property or a mobilehome shall file a return u…
§
(a) The operator of a boat on which one or more individuals, during a calendar year, perform service…
§
(a) The head of every state agency (as defined by Section 11000 of the Government Code) entering int…
§
(a) Section 6112 of the Internal Revenue Code, relating to material advisors of reportable transacti…
§
(a) Section 6115 of the Internal Revenue Code, relating to disclosure related to quid pro quo contri…
§
A copy of the information furnished pursuant to Section 1275(c)(2) of the Internal Revenue Code shal…
§
When necessary to make effective the provisions of this article or Article 4 (commencing with Sectio…
§
(a) The Franchise Tax Board may, by regulation, require any person, in whatever capacity acting, inc…
§
(a) (1) The Franchise Tax Board shall annually (or more often if necessary) prepare and make availab…
§
(a) (1) Section 3406 of the Internal Revenue Code, relating to the backup withholding, shall apply, …
§
Unless otherwise specifically provided, the provisions of any law effecting changes in withholding s…
§
(a) Section 1446 of the Internal Revenue Code, relating to withholding of tax on foreign partners’ s…
§
The Franchise Tax Board may require employers to submit copies of income tax withholding exemption c…
§
(a) Every person required under this article to deduct and withhold any tax is hereby made liable fo…
§
(a) Whenever any payer required to deduct and withhold tax under this article sells, transfers, diss…
§
(a) The Franchise Tax Board may by notice, served personally or by first-class mail, require any emp…
§
(a) The Franchise Tax Board may by notice, served by magnetic media, electronic transmission, or oth…
§
(a) Subject to the limitations in subdivisions (b) and (c), the Franchise Tax Board, may, by notice,…
§
Any employer or person failing to withhold the amount due from any taxpayer and to transmit the same…
§
(a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part II o…
§
(a) Any employer or person required to withhold and transmit any amount pursuant to this article sha…
§
Any person from whom a tax is collected by withholding under this article or under Section 13020 of …
§
Whenever, under any provision of this article, service is authorized upon the state of any notice to…
§
(a) For purposes of this article, if a lender, surety, or other person, who is not an employer under…
§
(a) An individual may designate on the tax return that a contribution in excess of the tax liability…
§
There is hereby established in the State Treasury the Parkinson’s Disease Research Voluntary Tax Con…
§
(a) Notwithstanding Section 13340 of the Government Code, all moneys in the Parkinson’s Disease Rese…
§
(a) Except as otherwise provided in subdivision (b), this article shall remain operative only until …
§
(a) Any individual may designate on the tax return that a contribution in excess of the tax liabilit…
§
There is hereby established in the State Treasury the California Pediatric Cancer Research Voluntary…
§
(a) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Pe…
§
(a) Except as otherwise provided in subdivision (b), this article shall remain operative only until …
§
(a) Any individual may designate on the tax return that a contribution in excess of the tax liabilit…
§
(a) There is hereby established in the State Treasury the California Senior Citizen Advocacy Volunta…
§
(a) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the California S…
§
Notwithstanding subdivision (c) of Section 18873 and Section 18874, this article shall remain in eff…
§
(a) Any individual may designate on the tax return, under the space labeled “Rare and Endangered Spe…
§
(a) The Franchise Tax Board shall notify the Controller of both the amount of moneys paid by taxpaye…
§
It is the intent of the Legislature that this article create an additional funding source for progra…
§
(a) Except as otherwise provided in subdivision (b), this article shall remain operative only until …
§
(a) An individual may designate on the tax return, under the space titled “Protect Our Coast and Oce…
§
The Franchise Tax Board shall notify the Controller of both the amount of money paid by individuals …
§
(a) Notwithstanding Section 13340 of the Government Code, all money designated under the Protect Our…
§
(a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until …
§
(a) An individual may designate on the tax return that a contribution in excess of the tax liability…
§
There is in the State Treasury the Native California Wildlife Rehabilitation Voluntary Tax Contribut…
§
(a) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the Native Calif…
§
(a) Except as otherwise provided in subdivision (b), this article shall remain operative only until …
§
The Legislature finds and declares all of the following: (a) Alzheimer’s disease and related dementi…
§
For the purposes of this article, “research” shall include, but not be limited to, expenditures to d…
§
(a) An individual may designate on the tax return that a contribution in excess of the tax liability…
§
There is in the State Treasury the California Alzheimer’s Disease and Related Dementia Research Volu…
§
(a) (1) Notwithstanding Section 13340 of the Government Code, all money transferred to the Californi…
§
(a) Except as otherwise provided in subdivision (b), this article shall remain in effect only for ta…
§
(a) Any individual who is allowed the credit under subdivision (c) of Section 17054 may designate on…
§
There is hereby established in the State Treasury the California Seniors Special Fund to receive con…
§
(a) All money transferred to the California Seniors Special Fund pursuant to Section 18771 shall, up…
§
The Legislature finds and declares all of the following: (a) Breast cancer is a devastating health c…
§
For the purpose of this article, “research” shall include, but not be limited to, expenditures to de…
§
(a) Any individual may designate on the tax return that a contribution in excess of the tax liabilit…
§
There is in the State Treasury the California Breast Cancer Research Voluntary Tax Contribution Fund…
§
(a) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Br…
§
(a) Except as provided in subdivision (b), this article shall remain in effect only until January 1,…
§
(a) Any individual may designate on the tax return that a contribution in excess of the tax liabilit…
§
There is in the State Treasury the California Firefighters’ Memorial Voluntary Tax Contribution Fund…
§
(a) All money transferred to the California Firefighters’ Memorial Voluntary Tax Contribution Fund, …
§
(a) This article shall remain in effect only until January 1, 2028, and as of that date is repealed,…
§
(a) A taxpayer may designate on the tax return that a contribution in excess of the tax liability, i…
§
There is in the State Treasury the California Peace Officer Memorial Foundation Voluntary Tax Contri…
§
All money transferred to the California Peace Officer Memorial Foundation Voluntary Tax Contribution…
§
(a) This article shall remain in effect only until January 1, 2028, and as of that date is repealed,…
§
(a) An individual may designate on the tax return that a contribution in excess of the tax liability…
§
There is in the State Treasury the Emergency Food for Families Voluntary Tax Contribution Fund to re…
§
(a) Notwithstanding Section 13340 of the Government Code, all money transferred to the Emergency Foo…
§
It is the intent of the Legislature that this article create an additional funding source for the Em…
§
(a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until …
§
(a) An individual may designate on the tax return that a contribution in excess of the personal inco…
§
There is hereby established in the State Treasury the Mental Health Crisis Prevention Voluntary Tax …
§
(a) Notwithstanding Section 13340 of the Government Code, all money transferred to the Mental Health…
§
(a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until …
§
(a) Any individual may designate on the tax return that a contribution in excess of the tax liabilit…
§
There is hereby created in the State Treasury the California Cancer Research Voluntary Tax Contribut…
§
(a) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Ca…
§
(a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until …
§
In implementing this chapter, all of the following requirements shall apply: (a) Unless otherwise sp…
§
The Legislature finds and declares that it is important to inform taxpayers that they may make volun…
§
Notwithstanding any other law, all of the following requirements shall apply to any new voluntary ta…
§
(a) Except as provided in subdivision (b) and notwithstanding any other law, the following shall app…
§
The Legislature finds and declares all of the following: (a) Amyotrophic lateral sclerosis (ALS), mo…
§
(a) For taxable years beginning on or after January 1, 2024, and before January 1, 2031, an individu…
§
There is hereby established in the State Treasury the California ALS Research Network Voluntary Tax …
§
(a) Notwithstanding Section 13340 of the Government Code, all money transferred to the California AL…
§
(a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until …
§
(a) An individual may designate on the tax return that a contribution in excess of the tax liability…
§
There is hereby established in the State Treasury the School Supplies for Homeless Children Voluntar…
§
(a) All moneys transferred to the School Supplies for Homeless Children Voluntary Tax Contribution F…
§
(a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until …
§
(a) For taxable years beginning on or after January 1, 2012, the Franchise Tax Board shall revise th…
§
There is hereby established in the State Treasury the State Parks Protection Fund to receive contrib…
§
All moneys transferred to the State Parks Protection Fund, upon appropriation by the Legislature, sh…
§
(a) (1) By September 1 of the second calendar year and each subsequent calendar year that the State …
§
(a) An individual may designate on the tax return that a contribution in excess of the tax liability…
§
(a) There is hereby established in the State Treasury the Prevention of Animal Homelessness and Crue…
§
(a) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the Prevention o…
§
(a) Except as otherwise provided in subdivision (b), this article shall remain operative only until …
§
Except as provided by Article 2 (commencing with Section 19021), the tax imposed under Part 10 (comm…
§
(a) The amount withheld under Article 5 (commencing with Section 18661) of Chapter 2 or Section 1302…
§
A taxpayer may elect to pay the tax prior to the date prescribed for its payment.
§
The tax, and any interest and penalties, shall be paid to the Franchise Tax Board. Except as provide…
§
(a) The spouse who controls the disposition of or who receives or spends community income as well as…
§
Payment of the estimated tax, or any installment thereof, shall be considered payment on account of …
§
(a) The Franchise Tax Board may, in cases of financial hardship, enter into installment payment agre…
§
(a) Whenever any person or employer who is required to collect, account for, and pay over any tax— (…
§
Unless otherwise provided, any provision of this part that relates to the assessment and collection …
§
(a) All payments required under this part, regardless of the taxable year to which the payments appl…
§
(a) All payments required by an individual under this part, regardless of the taxable year to which …
§
In the case of taxpayers subject to the tax imposed by Article 3 (commencing with Section 23181) of …
§
For purposes of this article, in the case of a corporation or an organization described in Section 2…
§
(a) If the amount of estimated tax does not exceed the minimum tax specified by Section 23153, the e…
§
If, after paying any installment of estimated tax required by subdivision (b) of Section 19025, the …
§
The application of this article to taxable years of less than 12 months shall be in accordance with …
§
The Franchise Tax Board may proceed under this article or Article 5 (commencing with Section 19081) …
§
As soon as practicable after the return is filed, the Franchise Tax Board shall examine it and shall…
§
(a) If the Franchise Tax Board determines that the tax disclosed by the taxpayer on an original or a…
§
(a) Each notice shall set forth the reasons for the proposed deficiency assessment and the computati…
§
In the case of a joint return filed by spouses, the notice of proposed deficiency assessment may be …
§
Notwithstanding any provision to the contrary, any interest, penalty or addition to tax, imposed und…
§
(a) Within 60 days after the mailing of each notice of proposed deficiency assessment the taxpayer m…
§
(a) Notwithstanding any other provision of this part, Part 10 (commencing with Section 17001), or Pa…
§
If no protest is filed, the amount of the proposed deficiency assessment becomes final upon the expi…
§
(a) For purposes of this part, “deficiency” means the amount by which the tax imposed by Part 10 (co…
§
(a) (1) If the Franchise Tax Board determines that the amount of a carryover disclosed by the taxpay…
§
(a) If a protest is filed, the Franchise Tax Board shall reconsider the assessment of the deficiency…
§
(a) The Franchise Tax Board’s action upon the protest, whether in whole or in part, is final upon th…
§
Two copies of the appeal and two copies of any supporting documents shall be addressed and mailed to…
§
The board shall hear and determine the appeal and thereafter shall forthwith notify the taxpayer and…
§
The board’s determination becomes final upon the expiration of 30 days from the time of the determin…
§
(a) When a deficiency is determined and the assessment becomes final, the Franchise Tax Board shall …
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A certificate by the Franchise Tax Board or of the board, as the case may be, of the mailing of the …
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Any amount of tax in excess of that disclosed by the return, due to a mathematical error, notice of …
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Notwithstanding any other provision of this part to the contrary, adjustments to refundable credits …
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(a) If on any return or claim for refund of taxes imposed under Part 10 (commencing with Section 170…
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(a) Except in the case of a false or fraudulent return and except as otherwise expressly provided in…
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(a) If the taxpayer omits from gross income an amount properly includable therein which is in excess…
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(a) If a taxpayer is required by subdivision (a) of Section 18622 to report a change or correction b…
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(a) If a taxpayer fails to report a change or correction by the Commissioner of Internal Revenue or …
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In case of a deficiency described in Sections 24945 and 24946, and in Sections 1033(a)(2)(C) and 103…
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(a) In the case of any tax imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing…
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(a) If any person initiates a motion to quash a subpoena, as provided by Sections 7465 to 7476, incl…
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If any taxpayer agrees with the United States Commissioner of Internal Revenue for an extension or r…
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(a) For the purposes of Sections 19057, 19058, and 19065, a return of tax imposed under Part 10 (com…
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In the case of any information that is required to be reported to the Franchise Tax Board under Sect…
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(a) Where before the expiration of the time prescribed for the mailing of a notice of a proposed def…
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The taxes imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 230…
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The provisions of this part respecting the collection of taxes apply to the collection of the taxes …
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The amounts of the following liabilities, except as hereinafter provided in this section and Section…
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The period of limitation for assessment of the liability of any person other than the taxpayer who i…
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If the Franchise Tax Board finds that the assessment or the collection of a tax or a deficiency for …
§
In the case of a tax for a current period, if the Franchise Tax Board finds that the assessment or c…
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(a) A jeopardy assessment is immediately due and payable, and proceedings for collection may be comm…
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(a) (1) (A) Unless the Chief Counsel of the Franchise Tax Board (or the chief counsel’s delegate) pe…
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The taxpayer may appeal to the board from the Franchise Tax Board’s action on the petition for revie…
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In any proceeding brought to enforce payment of taxes made due and payable by this article, the find…
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(a) If any taxpayer fails to file a return, or files a false or fraudulent return with intent to eva…
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(a) On the appointment of a receiver for any taxpayer in any receivership proceeding before any cour…
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(a) Every trustee in a case under Title 11 of the United States Code, receiver, assignee for the ben…
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(a) Claims for the deficiency and such interest, additional amounts and additions to the tax may be …
§
Upon notice and demand from the Franchise Tax Board after termination of the receivership proceeding…
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The Franchise Tax Board may prescribe rules and regulations necessary to properly carry out this art…
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(a) If the individual who is in physical possession of cash in excess of ten thousand dollars ($10,0…
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(a) If any amount of tax imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing w…
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(a) The Franchise Tax Board may abate all or any part of any of the following: (1) Any interest on a…
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In the case of an individual or fiduciary, the Franchise Tax Board shall not assess interest charges…
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Where an overpayment is made by any individual for any year, and a deficiency is owing from the spou…
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(a) Where an overpayment is made by any taxpayer for any year, and a deficiency is owing from the sa…
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(a) If the Franchise Tax Board extends for any period the time for filing a return under Section 185…
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(a) When the correction of an erroneous inclusion or deduction of an item or items in the computatio…
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Interest may be waived for any period for which the Franchise Tax Board determines that an individua…
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If any portion of a tax is satisfied by credit of an overpayment, then no interest shall be imposed …
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Interest prescribed under this article on any tax may be assessed and collected at any time during t…
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(a) In the case of an individual who files a return of tax imposed under Part 10 (commencing with Se…
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(a) The Franchise Tax Board shall include with each notice to an individual taxpayer which includes …
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Any portion of any amount that has been erroneously refunded and that is recoverable by suit pursuan…
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(a) If any taxpayer fails to make and file a return required by this part on or before the due date …
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(a) Section 6164 of the Internal Revenue Code, relating to extension of time for payment of taxes by…
§
(a) (1) Unless it is shown that the failure is due to reasonable cause and not due to willful neglec…
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(a) (1) An individual taxpayer may elect to request a one-time abatement of a timeliness penalty und…
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If any taxpayer fails or refuses to furnish any information requested in writing by the Franchise Ta…
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(a) The provisions of Section 6657 of the Internal Revenue Code, relating to bad checks, shall apply…
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(a) (1) The Franchise Tax Board shall impose a penalty of two thousand dollars ($2,000) per taxable …
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(a) Section 6654 of the Internal Revenue Code, relating to failure by an individual to pay estimated…
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(a) Section 6654(d)(1)(A) of the Internal Revenue Code is modified to provide that in lieu of the re…
§
For taxable years beginning on or after January 1, 1998, and before January 1, 1999, Section 6654(d)…
§
(a) Section 6654(d)(1)(B) of the Internal Revenue Code is modified to additionally provide that clau…
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No addition to tax shall be made under Section 19136 for any installment of tax due on or after Janu…
§
(a) No additions to tax shall be made under Section 19136 or 19142 with respect to any underpayment …
§
(a) No addition to tax shall be made pursuant to Section 19136 for any period before the date prescr…
§
No addition to tax shall be made pursuant to Section 19136 for any period before the date prescribed…
§
(a) (1) A taxpayer subject to the tax imposed under Part 11 (commencing with Section 23001) with an …
§
Upon certification by the Secretary of State pursuant to subdivision (a) of Section 2204 or subdivis…
§
(a) Section 6038 of the Internal Revenue Code, relating to information with respect to certain forei…
§
(a) (1) Section 6038A of the Internal Revenue Code, relating to information with respect to certain …
§
(a) Each taxpayer determining its income subject to tax pursuant to Section 25101 or electing to fil…
§
(a) Except as provided in Sections 19147 and 19148 and subdivision (b), in the case of any underpaym…
§
(a) For the purposes of Section 19142, the amount of the underpayment shall be the excess of the amo…
§
For purposes of Section 19142, the period of the underpayment shall run from the date the installmen…
§
(a) Notwithstanding Sections 19142 to 19145, inclusive, the addition to the tax with respect to any …
§
(a) Notwithstanding Sections 19142 to 19147, inclusive, the addition to the tax with respect to any …
§
(a) Notwithstanding any other provision of Sections 19142 to 19151, inclusive, if the amount of esti…
§
The application of Sections 19142 to 19151, inclusive, to taxable years of less than 12 months shall…
§
Notwithstanding Sections 19142 to 19150, inclusive, the addition to the tax with respect to underpay…
§
(a) An addition to tax shall not be made under Section 19132, 19136, or 19142 for failure to make ti…
§
(a) (1) (A) An accuracy-related penalty shall be imposed under this part and shall be determined in …
§
(a) Any understatement determined pursuant to subdivision (a) of Section 19164 (relating to the accu…
§
(a) A reportable transaction accuracy-related penalty shall be imposed under this part and shall be …
§
(a) A penalty shall be imposed for understatement of any taxpayer’s liability by a tax return prepar…
§
(a) A penalty shall be imposed under this section for any of the following: (1) In accordance with S…
§
The following rules shall apply to any penalty imposed under Section 19166 or 19167: (a) The penalti…
§
(a) In addition to the criminal penalty provided by Section 19712, any tax preparer who endorses or …
§
(a) An income tax preparer that is subject to Section 18621.9 is liable for a penalty in the amount …
§
(a) A business entity required to electronically file a return pursuant to Section 18621.10 that fil…
§
(a) In addition to the penalty imposed by Section 19706 (relating to willful failure to file return,…
§
(a) In addition to the penalty imposed by Section 19706, if any “S” corporation required to file a r…
§
(a) A penalty shall be imposed under this part for failure to maintain lists of advisees with respec…
§
(a) In addition to the penalty imposed by Section 19183 (relating to failure to file information ret…
§
(a) In addition to any criminal penalty provided by law if: (1) Any individual makes a statement und…
§
A penalty shall be imposed for promoting abusive tax shelters and shall be determined in accordance …
§
A penalty shall be imposed for aiding and abetting understatement of tax liability. The penalty shal…
§
(a) A penalty shall be imposed for filing a frivolous return and shall be determined in accordance w…
§
(a) In any proceeding involving the issue of whether or not any person is liable for a penalty under…
§
A penalty shall be imposed for failing to meet the requirements of Section 18649, relating to origin…
§
(a) A penalty shall be imposed for failure to furnish information pursuant to Section 18628 and shal…
§
(a) A penalty shall be imposed for failing to meet the requirements of Section 18648.5 and the penal…
§
(a) (1) A penalty shall be imposed for failure to file correct information returns, as required by t…
§
(a) A penalty of fifty dollars ($50) shall be imposed for each failure, unless it is shown that the …
§
(a) Section 6695A of the Internal Revenue Code, relating to substantial and gross valuation misstate…
§
(a) Section 6720B of the Internal Revenue Code, relating to the fraudulent identification of exempt …
§
(a) The Franchise Tax Board shall include with each notice imposing a penalty under this part inform…
§
(a) The Franchise Tax Board may enter into a voluntary disclosure agreement with any qualified entit…
§
For purposes of this article, the following terms have the following meanings: (a) (1) “Qualified en…
§
Nothing in this article shall be construed to mean that by accepting and signing a voluntary disclos…
§
(a) Notwithstanding any other provision of this article, a voluntary disclosure agreement shall be n…
§
(a) Notwithstanding any other provision of law, including Section 7920.500 and Article 3 (commencing…
§
If any amount due under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23…
§
The clerk of the court immediately upon the filing of the certificate shall enter a judgment for the…
§
An abstract or a copy of the judgment may be recorded with the county recorder of any county. From t…
§
Within 10 years from the date of the recording or within 10 years from the date of the last extensio…
§
Execution shall issue upon the judgment upon request of the Franchise Tax Board in the same manner a…
§
The Franchise Tax Board may, at any time, release all or any portion of the property subject to any …
§
The Franchise Tax Board may release any lien imposed under Section 19203 or 19204 if it finds that t…
§
A certificate by the Franchise Tax Board to the effect that any property has been released from a li…
§
If the Franchise Tax Board records a certificate of release pursuant to Section 19206 or 19207, the …
§
(a) If any taxpayer or person fails to pay any liability imposed under Part 10 (commencing with Sect…
§
For the purposes of this section, if any certified, treasurer's, or cashier’s check (or other guaran…
§
Upon recordation or filing of a notice of state tax lien pursuant to Section 7171 of the Government …
§
The notice required to be given by Section 19223 may be served upon the fiduciary personally, or by …
§
(a) (1) The Franchise Tax Board shall notify in writing the person described in Section 19221 of the…
§
(a) At the request of the owner whose property is subject to any lien under Section 19221, the Franc…
§
The Franchise Tax Board or its authorized representative may issue a warrant for the collection of a…
§
The warrant shall be directed to any sheriff, marshal, or the Department of the California Highway P…
§
The Franchise Tax Board shall pay or advance to the sheriff, marshal, or the Department of the Calif…
§
The fees, commissions, and expenses are an obligation of the taxpayer and may be collected from the …
§
Whenever property is levied upon by warrant pursuant to Section 19231, the reasonable costs associat…
§
For purposes of issuing a warrant pursuant to this article: (a) (1) No levy may be issued on any pro…
§
The remedies of the state provided for in this chapter are cumulative, and no action taken by the Fr…
§
In all proceedings under this chapter the Franchise Tax Board may act on behalf of the people of the…
§
The amounts required to be paid by any person under this part together with interest and penalties s…
§
(a) (1) If any person, other than an organization exempt from taxation under Section 23701, fails to…
§
(a) Except as otherwise provided in subdivisions (b) and (e), after 20 years have lapsed from the da…
§
The Franchise Tax Board may, in the allowance of any amount as a credit or refund, or in the collect…
§
(a) At any time within which an action can be brought to collect any delinquent amounts as provided …
§
At any sale authorized by Section 19262, the property shall be sold by the Franchise Tax Board or it…
§
(a) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Pr…
§
(a) Notwithstanding Section 18670 or 18671, payments authorized pursuant to Section 8161 of the Welf…
§
(a) (1) The Franchise Tax Board, in coordination with financial institutions doing business in this …
§
(a) (1) (A) Fines, monetary sanctions, state or local penalties, bail, forfeitures, restitution fine…
§
(a) The Legislature finds that it is essential for fiscal purposes that the program authorized by th…
§
(a) Except as otherwise provided in subdivision (e), amounts collected under this article shall be t…
§
The Department of Justice, in consultation with the Franchise Tax Board, shall examine ways to enhan…
§
For purposes of this article: (a) “CalSavers Retirement Savings Program” shall have the same meaning…
§
(a) (1) Penalties imposed pursuant to Title 21 (commencing with Section 100000) of the Government Co…
§
(a) The Franchise Tax Board shall issue a first notice of the imposition of a penalty for noncomplia…
§
(a) Within 90 days after the issuance of the notice described in subdivision (a) of Section 19287, a…
§
Amounts collected under this article shall be transmitted to the CalSavers Retirement Savings Board …
§
The Franchise Tax Board shall seek additional resources needed to accept referrals from CalSavers Re…
§
The Franchise Tax Board may prescribe regulations necessary or appropriate to carry out the purposes…
§
(a) The Franchise Tax Board may enter into an agreement to collect any delinquent tax debt due to th…
§
(a) For purposes of this section, the following definitions shall apply: (1) “CalOSBA” or “office” m…
§
This article shall remain in effect only until December 1, 2030, and as of that date is repealed.
§
(a) For purposes of this section, all the following definitions shall apply: (1) “California Small B…
§
This article shall remain in effect only until December 1, 2030, and as of that date is repealed.
§
For purposes of this article, all of the following definitions apply: (a) “California Competes Grant…
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(a) GO-Biz shall provide to the Franchise Tax Board a list of qualified grantees and their respectiv…
§
(a) The Franchise Tax Board and GO-Biz may prescribe regulations as necessary or appropriate to carr…
§
(a) If the Franchise Tax Board or the board, as the case may be, finds that there has been an overpa…
§
If the Franchise Tax Board determines that the taxpayer paid an amount not required to be paid under…
§
The Franchise Tax Board shall revise returns required to be filed pursuant to Article 1 (commencing …
§
(a) The Franchise Tax Board shall revise taxpayer form instructions, for returns required to be file…
§
(a) No credit or refund shall be allowed or made after a period ending four years from the date the …
§
For purposes of Section 19306, a return filed within four years from the last day prescribed for fil…
§
The period within which a claim for credit or refund may be filed, or credit or refund allowed or ma…
§
Section 19306 shall apply to any claim filed, or credit or refund allowed or made, before the execut…
§
(a) (1) If a change or correction is made or allowed by the Commissioner of Internal Revenue or othe…
§
(a) If any taxes paid to another state result in an allowable credit under Section 18001, 18002, 180…
§
Insofar as the claim for credit or refund relates to an overpayment on account of the deductibility,…
§
(a) In the case of any tax imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing…
§
(a) Notwithstanding any statute of limitations otherwise provided for in this part, any overpayment …
§
(a) In the case of an individual taxpayer under the Personal Income Tax Law (Part 10 (commencing wit…
§
A refund claim upon which action has become final shall not thereafter be considered a refund claim …
§
Every claim for refund shall be in writing, shall be signed by the taxpayer or the taxpayer’s author…
§
(a) A claim for refund that is otherwise valid under Section 19322, but that is made in the case in …
§
(a) If the Franchise Tax Board disallows any claim for refund, it shall notify the taxpayer accordin…
§
(a) Except as provided in subdivision (b), at the expiration of 90 days from the mailing of the noti…
§
No interest shall be allowed or paid with respect to a claim for credit or refund based upon an over…
§
If the Franchise Tax Board fails to mail notice of action on any refund claim within six months afte…
§
Two copies of the appeal and two copies of any supporting documents shall be addressed and mailed to…
§
The board shall hear and determine the appeal and thereafter shall forthwith notify the taxpayer and…
§
The determination of the board is final upon the expiration of 30 days from the date of the determin…
§
If, with or after the filing of a protest or an appeal to the State Board of Equalization pursuant t…
§
Interest shall be allowed and paid on any overpayment in respect of any tax, at the adjusted annual …
§
(a) Except as provided in subdivisions (b), (c), and (d), if any overpayment of tax is refunded or c…
§
If the Franchise Tax Board disallows interest on any claim for refund, it shall notify the taxpayer …
§
At the expiration of 90 days from the mailing of the notice specified in Section 19342, the Franchis…
§
Two copies of the appeal and two copies of any supporting documents shall be addressed and mailed to…
§
The board shall hear and determine the same and thereafter shall forthwith notify the taxpayer and t…
§
The determination is final upon the expiration of 30 days from the date of the determination unless …
§
Within 90 days after the mailing of the notice of the Franchise Tax Board’s action disallowing inter…
§
If the Franchise Tax Board fails to mail notice of action of disallowance of interest on any refund …
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A payment not made incident to a bona fide and orderly discharge of an actual liability or one reaso…
§
If a credit or refund of any part of an overpayment would be barred under Section 19306, except for …
§
The provisions of Section 19066, which are applicable in determining the period of limitation on cre…
§
If the amount allowable as a credit under Section 19002 (relating to credit for tax withheld) and th…
§
Any action of the Franchise Tax Board in refunding the excess of tax withheld under Section 18662 or…
§
In the case of an overpayment of tax imposed by Section 18662 or 18666, refund or credit shall be ma…
§
The Franchise Tax Board is authorized to prescribe regulations providing for the crediting against t…
§
Credits or refunds of overpayments of estimated tax shall be made by the Franchise Tax Board as prov…
§
If any overpayment of tax is claimed as a credit against estimated tax for the succeeding taxable ye…
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(a) (1) A corporation electing to be treated as an “S corporation” for a taxable year beginning in 2…
§
(a) If the Franchise Tax Board makes or allows a refund or credit that it determines to be erroneous…
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(a) At any time within 10 years after the determination of liability for any tax, penalties, and int…
§
The Attorney General or the counsel for the Franchise Tax Board shall prosecute the action. The acti…
§
In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing wit…
§
In the action a certificate by the Franchise Tax Board showing the delinquency shall be prima facie …
§
The Franchise Tax Board may bring an appropriate action, whether in the form of a common law action …
§
(a) For the purpose of collecting taxes, interest, additions to tax, and penalties, the Franchise Ta…
§
(a) The Franchise Tax Board may enter into agreement with one or more persons for the purpose of col…
§
(a) The Franchise Tax Board may enter into an agreement with the Internal Revenue Service or any oth…
§
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action…
§
Except as provided in Section 19385, after payment of the tax and denial by the Franchise Tax Board …
§
The credit of an overpayment of any tax in satisfaction of any tax liability shall, for the purpose …
§
The action provided by Section 19382 shall be filed within four years from the last date prescribed …
§
If the Franchise Tax Board fails to mail notice of action on any refund claim within six months afte…
§
Whenever an action is commenced against the Franchise Tax Board under this article, a copy of the co…
§
Any action against the Franchise Tax Board under this article shall be commenced and tried in any ci…
§
The Attorney General or the counsel for the Franchise Tax Board of California shall defend the actio…
§
Failure to begin an action within the time specified in this article shall be a bar against the reco…
§
In any judgment of any court rendered for any overpayment, interest shall be allowed at the adjusted…
§
If judgment is rendered against the Franchise Tax Board, the amount thereof shall first be credited …
§
(a) Except as provided in subdivision (b), for the purposes of the tax imposed under Chapter 2 (comm…
§
If the fee provided under Section 17942 is finally adjudged to be discriminatory or unfairly apporti…
§
(a) The Franchise Tax Board may recover any refund or credit or any portion thereof that is erroneou…
§
The action shall be tried in the County of Sacramento unless the court with the consent of the prose…
§
The Attorney General or the counsel for the Franchise Tax Board shall prosecute the action, and the …
§
If a tax has been illegally levied against a taxpayer, the Franchise Tax Board shall set forth on it…
§
(a) The Franchise Tax Board or any person authorized in writing by the Franchise Tax Board is author…
§
(a) It is the intent of the Legislature that the Franchise Tax Board, its staff, and the Attorney Ge…
§
(a) (1) The Executive Officer and Chief Counsel of the Franchise Tax Board, jointly, or their delega…
§
The Franchise Tax Board shall administer and enforce Part 10 (commencing with Section 17001), Part 1…
§
In the establishment of the districts and offices, the Franchise Tax Board shall give due considerat…
§
(a) The Franchise Tax Board shall prescribe all rules and regulations necessary for the enforcement …
§
(a) The Franchise Tax Board, for the purpose of administering its duties under this part, including …
§
(a) (1) Except as provided in subdivision (b), no subpoena may be issued under this part and the Fra…
§
(a) An officer or employee of the Franchise Tax Board may not contact any person other than the taxp…
§
The Franchise Tax Board may appoint and remove, in the manner provided by law, those officers, agent…
§
The Franchise Tax Board may appoint one or more deputies or assistants to conduct hearings, prescrib…
§
Any temporary appointments of branch office income tax deputies and other branch office employees sh…
§
The salaries of the personnel required by the Franchise Tax Board shall be such as it may prescribe,…
§
The Franchise Tax Board may require officers, agents, deputies, and other employees designated by it…
§
The Franchise Tax Board and officers and employees designated by it may administer an oath to any pe…
§
Any person acting in a fiduciary capacity shall assume the duties and, upon giving notice to the Fra…
§
Every fiduciary who pays in whole or in part any claim, other than claims for taxes, expenses of adm…
§
(a) In the case of income received or accrued during the lifetime of a decedent, or by his or her es…
§
(a) The trustee of a trust described in Section 401(a) of the Internal Revenue Code which is exempt …
§
The Franchise Tax Board shall transmit to the Director of Employment Development claims for credit o…
§
Unless otherwise specifically provided, if a provision of law, including Section 1088.5 and Section …
§
(a) The rate established under this section (referred to in other code sections as “the adjusted ann…
§
(a) (1) (A) On or before the 10th of January each year, the Franchise Tax Board shall submit to the …
§
If the Secretary of the Treasury has, under the authority of Section 330(c) of Title 31 of the Unite…
§
(a) If the United States Secretary of the Treasury has, under the authority of Section 330(b) of Sub…
§
The Franchise Tax Board, under regulations prescribed by the Franchise Tax Board, may establish a re…
§
The Franchise Tax Board shall develop and maintain a taxpayer cross-reference file which shall be us…
§
(a) Notwithstanding any other law, the Franchise Tax Board may require any board, as defined in Sect…
§
The Franchise Tax Board shall notify the Registrar of Contractors of the Contractors State License B…
§
The Franchise Tax Board shall preserve reports and tax returns for three years from the due dates th…
§
(a) The Franchise Tax Board may charge fees for its “Tax News” publication and its “California Packa…
§
(a) In the event the debtor has more than one debt being collected by the Franchise Tax Board and th…
§
Except as otherwise provided in this article and as required to administer Section 19005, it is a mi…
§
(a) Except as otherwise provided by this article, it shall be unlawful for any person described in S…
§
Any person who willfully divulges or makes known software, as defined in paragraph (1) of subdivisio…
§
(a) “Business affairs,” as used in this article means the details relative to the business activitie…
§
Nothing in Section 19542, or in any other provision of law, shall be construed to require the disclo…
§
A return or return information may be disclosed in a judicial or administrative proceeding pertainin…
§
Upon request of a committee appointed by either the Assembly or the Senate, or both, any information…
§
Any person who otherwise has or had access to any return or return information may disclose the retu…
§
In a matter involving tax administration under this part, a return or return information shall be op…
§
(a) (1) Notwithstanding any provision of law, the Franchise Tax Board shall make available to the At…
§
(a) The Franchise Tax Board, upon request by the California Parent Locator Service, may disclose to …
§
(a) Notwithstanding any other law and in accordance with Section 120962 of the Health and Safety Cod…
§
(a) Notwithstanding any other law, the Scholarshare Investment Board shall disclose the name and ind…
§
The Franchise Tax Board shall annually furnish the jury commissioner of each county with a list of r…
§
(a) (1) The Franchise Tax Board may, upon request, disclose to the California Health Benefit Exchang…
§
(a) (1) The Franchise Tax Board shall disclose to the California Health Benefit Exchange individual …
§
(a) (1) The Franchise Tax Board, upon receiving authorization and the information from the taxpayer …
§
For purposes of this article: (a) “Return” means any tax or information return, or claim for refund …
§
(a) Pursuant to Section 817.5 of the Penal Code, the Franchise Tax Board, upon request from the Depa…
§
(a) The Franchise Tax Board may permit the Commissioner of Internal Revenue of the United States, ot…
§
(a) (1) The Franchise Tax Board may permit the tax officials of any city, county, or city and county…
§
(a) Notwithstanding Section 19542, the Franchise Tax Board shall, upon request, when necessary for E…
§
(a) The State Department of Social Services and the State Department of Health Care Services shall e…
§
(a) Notwithstanding Section 19542, the Franchise Tax Board may disclose to the State Department of S…
§
(a) Notwithstanding any other law, each city, county, or city and county that assesses a city, count…
§
(a) (1) Notwithstanding any other law, the Treasurer shall disclose to the Franchise Tax Board, thro…
§
Except as otherwise provided by this article, the information furnished or secured pursuant to eithe…
§
(a) Subject to the limitations of subdivision (b) of this section and federal law, the Franchise Tax…
§
(a) Subject to the limitations of this section and federal law, the Franchise Tax Board may provide …
§
(a) Notwithstanding Section 19542, subject to the limitations of this section and federal law, the F…
§
(a) (1) Notwithstanding Section 19542, subject to the limitations of this section and federal law, t…
§
(a) Notwithstanding any other law, the State Department of Social Services and the Department of Hea…
§
(a) The Franchise Tax Board may disclose to persons described in paragraphs (1) to (4), inclusive, t…
§
(a) Notwithstanding any other provision of law, the California Student Aid Commission may annually i…
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(a) Subject to the limitations of this section and federal law, the Franchise Tax Board may provide …
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(a) The Franchise Tax Board shall provide the Wildlife Conservation Board, within a reasonable time,…
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Notwithstanding any law to the contrary, to effectuate the Financial Institution Record Match System…
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(a) Notwithstanding any other section of law, the Franchise Tax Board may charge a fee for providing…
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Whenever under this part or any act heretofore or hereafter enacted, the Franchise Tax Board is requ…
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This article does not prohibit the publication of statistics, so classified as to prevent the identi…
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The Franchise Tax Board shall publish on or before December 31, 1978, and each December 31 thereafte…
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(a) (1) If an organization is exempt from taxation under Section 23701 for any taxable year, the app…
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Any information provided to or secured by the Franchise Tax Board for purposes of administering Part…
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Notwithstanding Section 19542, the Franchise Tax Board may disclose information to the CalSavers Ret…
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The provisions of Sections 1798.35, 1798.36, 1798.37, and Article 9 (commencing with Section 1798.45…
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(a) The Franchise Tax Board may disclose to state governmental licensing entities identifying inform…
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(a) The Franchise Tax Board may disclose to state agencies identifying information of persons appear…
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(a) Commencing January 1, 2026, notwithstanding Section 19542, the Franchise Tax Board shall annuall…
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In enacting the California Personal Income Tax Fairness, Simplification, and Conformity Act of 1987,…
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For taxable years beginning on or after January 1, 1987, the Franchise Tax Board shall make availabl…
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(a) Notwithstanding any other law, a taxpayer filing as either a single taxpayer or as a head of hou…
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The Franchise Tax Board shall, in preparing tax forms, include the following statement adjacent to t…
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The Franchise Tax Board shall include a voter registration card with the Personal Income Tax filing …
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(a) The Franchise Tax Board shall revise the California resident income tax return to include a spac…
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(a) (1) Beginning January 1, 2023, the Franchise Tax Board shall notify all potential eligible indiv…
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The Legislature finds and declares all of the following: (a) In addition to standard services that t…
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(a) Specialized tax services fees shall be imposed upon the following services provided by the board…
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All fees received by the Franchise Tax Board under this article shall be treated as reimbursement fo…
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The Franchise Tax Board shall transmit promptly to the Treasurer all moneys and remittances received…
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Except for amounts collected or accrued under Sections 17935, 17941, 17948, 19532, and 19561, and re…
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(a) There is in the State Treasury the Behavioral Health Services (BHS) Fund. The estimated revenue …
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The balance of the moneys in the Personal Income Tax Fund shall, upon order of the Controller, be dr…
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(a) Except for fees received for services under Section 23305e, all moneys and remittances received …
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All moneys and remittances received by the Franchise Tax Board as fees imposed under Section 19532 o…
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All moneys and remittances received by the Franchise Tax Board as amounts imposed under Sections 179…
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(a) The Tax Relief and Refund Account is hereby created in the General Fund. Notwithstanding Section…
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Any person who does any of the following is liable for a penalty of not more than five thousand doll…
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(a) Any person who signs his or her spouse’s name on any income tax return, or any schedules or atta…
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The prosecutor may, with the consent of the Franchise Tax Board, compromise any penalty for which he…
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The certificate of the Franchise Tax Board to the effect that a return has not been filed or that in…
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Any action or prosecution under this chapter shall be instituted within six years after commission o…
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(a) Any person who does any of the following shall be guilty of a felony and, upon conviction, shall…
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Any person or any officer or employee of any corporation who, within the time required by or under t…
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The place of trial for the offenses enumerated in this chapter shall be in the county of residence o…
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Any person required under this part to collect, account for, and pay over any tax or amount required…
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Any person who, with or without intent to evade, fails to withhold, pursuant to Section 18662 or 186…
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If a taxpayer fails to file a return within 60 days after the Franchise Tax Board issues a notice an…
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Any individual required to supply information to his or her employer under Section 13040, 13041, or …
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Any tax preparer, as defined in subdivision (b) of Section 19169, who endorses or otherwise negotiat…
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(a) Any person or employer who fails to comply with subdivision (b) of Section 19009 shall, in addit…
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Whenever it appears to the State Board of Equalization or any court of record of this state that pro…
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(a) A civil action in the name of the State of California to enjoin any person from further engaging…
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(a) The prevailing party may be awarded a judgment for reasonable litigation costs incurred, in the …
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Any employer or agent of an employer who provides a wage statement or similar document to any undocu…
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(a) Any person who attempts or purports to exercise the powers, rights, and privileges of a corporat…
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(a) Any person who does any of the following is liable for a penalty of not more than five thousand …
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(a) Any person who, with intent to defraud, does any of the following is liable for a penalty of not…
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(a) (1) Restitution orders or any other amounts imposed by a court of competent jurisdiction for cri…
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The Franchise Tax Board shall administer a tax amnesty program for taxpayers subject to Part 10 (com…
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The tax amnesty program shall be conducted during a two-month period beginning February 1, 2005, and…
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(a) For any taxpayer who meets each of the requirements of Section 19733 both of the following apply…
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(a) This chapter shall apply to any taxpayer who satisfies all of the following requirements: (1) Du…
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Notwithstanding any other provision of this chapter, if any overpayment of tax shown on an original …
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(a) The Franchise Tax Board may issue forms, instructions, notices, rules, or guidelines, and take a…
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(a) The Franchise Tax Board shall conduct a public outreach program and adequately publicize the tax…
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Any taxpayer who has an existing installment payment agreement under Section 19008 as of the start o…
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(a) The Franchise Tax Board shall develop and administer a voluntary compliance initiative for taxpa…
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Any taxpayer who meets the requirements of Section 19754 may elect the application of either, but no…
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(a) This article does not apply to violations of this part for which, as of December 31, 2003, any o…
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(a) The voluntary compliance initiative described in this article applies to any taxpayer who was no…
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(a) (1) Notwithstanding Section 19057, and except as provided in paragraph (2), with respect to prop…
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(a) The Franchise Tax Board shall develop and administer a voluntary compliance initiative for taxpa…
§
(a) Any taxpayer who meets the requirements of Section 19764 may elect to participate in the volunta…
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(a) This article does not apply to violations of this part for which, as of July 31, 2011, any of th…
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(a) The voluntary compliance initiative described in this article applies to any taxpayer who, durin…
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(a) Section 6707A of the Internal Revenue Code, relating to penalty for failure to include reportabl…
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(a) If a taxpayer has a noneconomic substance transaction understatement for any taxable year, there…
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(a) If a taxpayer has been contacted by the Franchise Tax Board regarding an abusive tax avoidance t…
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(a) There shall be added to the tax for each taxable year for which amnesty could have been requeste…
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For any amended return filed after April 15, 2004, and before the taxpayer is contacted by the Inter…
§
In the determination of any issue of law or fact under Part 10 (commencing with Section 17001), Part…
§
(a) In the determination of any case arising under this part, the rule of res judicata is applicable…
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This act shall be known and may be cited as the Earned Income Tax Credit Information Act.
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The Legislature finds and declares as follows: (a) Congress created the federal earned income tax cr…
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For purposes of this part, the following terms have the following meanings: (a) “Employer” means any…
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(a) (1) An employer shall notify all employees that they may be eligible for VITA, CalFile, and stat…
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(a) (1) An employer shall notify all employees that they may be eligible for VITA, CalFile, and stat…
§
(a) The notice required under Section 19853 to be furnished to employees and public assistance progr…
§
(a) (1) For taxable years beginning on or after January 1, 2021, and before January 1, 2026, a quali…
§
(a) For purposes of this part, “qualified entity” means an entity that meets both of the following r…
§
(a) The elective tax authorized by this part shall be due and payable as follows: (1) For taxable ye…
§
(a) Except as provided in subdivision (b), this part shall remain in effect only until December 1, 2…
§
Unless otherwise specifically provided, the terms “Internal Revenue Code,” “Internal Revenue Code of…
§
(a) (1) For taxable years beginning on or after January 1, 2026, and before January 1, 2031, a quali…
§
(a) For purposes of this part, “qualified entity” means an entity that meets both of the following r…
§
(a) The elective tax authorized by this part shall be due and payable as follows: (1) On or before J…
§
(a) This part shall only become operative if the operation of Section 164(b)(6) of the Internal Reve…
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This chapter shall be known and may be cited as the “Gonsalves-Deukmejian-Petris Senior Citizens Pro…
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Unless the context otherwise requires, the definitions given in this chapter shall govern constructi…
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(a) “Income” means adjusted gross income as defined in Section 17072 plus all of the following cash …
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“Household income” means all income received by all persons of a household while members of such hou…
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“Claimant” means an individual who: (a) For purposes of this chapter was either (1) 62 years of age …
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In the case of an owner-claimant, “household” includes the claimant and all other persons, except bo…
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(a) A claimant shall not lose his or her eligibility for purposes of this part if he or she is tempo…
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“Residential dwelling” means a dwelling occupied by the claimant as the principal place of residence…
§
For purposes of Section 20508, “residential dwelling” includes floating homes.
§
“Rented residence” means premises rented and occupied by the claimant as his or her principal place …
§
“Rent” means amount paid at arms length solely for the right of occupancy of a residence and utility…
§
“Property tax” shall mean only those property taxes for the fiscal year in which application for ass…
§
(a) “Property taxes accrued” means current property taxes (exclusive of interest, penalties, princip…
§
When a “rented residence,” as defined in Section 20509, is rented and occupied by the claimant as hi…
§
(a) Assistance shall not be allowed under this chapter if gross household income, after allowance fo…
§
(a) Subject to the limitations provided in this chapter a claimant may, to the extent provided in Se…
§
(a) The Franchise Tax Board, pursuant to the provisions of Article 3 (commencing with Section 20561)…
§
(a) (1) The amount of assistance for a claimant owning his or her residential dwelling shall be base…
§
(a) (1) The amount of assistance for a claimant renting his or her residence shall be based on the c…
§
(a) Each individual applying for assistance under Article 2 (commencing with Section 20541) of this …
§
For the purposes of this chapter, the requirement that property taxes be paid before assistance can …
§
(a) The claim on which the assistance is based shall be filed after June 30 of the fiscal year for w…
§
(a) If a lien for the assistance fiscal year has been acquired against the property, or, in the case…
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This chapter shall be known and may be cited as the “Senior Citizens and Disabled Citizens Property …
§
Unless the context otherwise requires, the definitions given in Chapter 1 (commencing with Section 2…
§
(a) “Residential dwelling” means a dwelling occupied as the principal place of residence of the clai…
§
(a) “Property taxes” means all ad valorem property taxes, special assessments, and other charges or …
§
(a) Postponement shall not be allowed under this chapter, Chapter 3 (commencing with Section 20625),…
§
For the purposes of Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20…
§
Subject to the limitations provided in this chapter, a claimant may file with the Controller, pursua…
§
Upon approval of a claim described in Section 20601, the Controller shall make payments directly to …
§
The Controller shall prescribe the manner in which a claimant eligible under this chapter, who for a…
§
(a) The postponement of property taxes pursuant to this chapter shall not affect the obligation of a…
§
Each claimant applying for postponement under Article 2 (commencing with Section 20601) shall file a…
§
The claim for postponement shall be filed after October 1 of the fiscal year in which the postponeme…
§
This chapter shall be known and may be cited as the “Senior Citizens Tenant-Stockholder Property Tax…
§
Unless the context otherwise requires or unless otherwise provided in this chapter, the definitions …
§
A tenant-stockholder claimant (hereinafter referred to as “claimant”) is an individual who, on the l…
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Residential unit means an apartment or similar dwelling in a cooperative housing corporation, locate…
§
Property taxes means the amount representing the claimant’s proportionate share of real estate taxes…
§
(a) A claimant may file with the Controller, a claim for postponement from the State of California o…
§
Claims made under this chapter shall be filed with the Controller after October 1 of the fiscal year…
§
The Controller shall maintain a record of all persons who have received postponement amounts pursuan…
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All amounts postponed pursuant to this chapter shall be due if any of the following occurs: (a) The …
§
The Controller shall reduce the amount postponed pursuant to this chapter by the amounts of any paym…
§
If a surviving spouse becomes eligible to postpone property taxes pursuant to this chapter, any post…
§
If the Controller determines that amounts postponed under this chapter have become due and payable, …
§
Upon written request of a person who has postponed pursuant to this chapter, or an agent of such per…
§
This chapter shall be known and may be cited as the “Senior Citizens Manufactured Home Property Tax …
§
(a) Unless the context otherwise requires or unless otherwise provided in this chapter, the definiti…
§
As used in this part, “manufactured home” means a manufactured home as defined in Section 18007 of t…
§
(a) Subject to the limitations provided in Chapter 1 (commencing with Section 20501) or Chapter 2 (c…
§
The Controller may require security for the postponement of property taxes pursuant to this chapter …
§
(a) Upon receipt of the information described in Section 20639.9, the Controller shall determine whe…
§
The Controller shall prescribe the manner in which a claimant eligible under this chapter, who for a…
§
The claim for postponement shall be filed after October 1 of the fiscal year in which the postponeme…
§
Each claimant applying for postponement under this chapter shall file a claim under penalty of perju…
§
The Controller shall maintain a record of all persons who have received postponement amounts pursuan…
§
All amounts postponed pursuant to this chapter shall be due if any of the following occurs: (a) The …
§
If the Controller determines that amounts postponed under this chapter have become due and payable, …
§
This chapter shall become operative on July 1, 2019.
§
This chapter shall be known and may be cited as the “Senior Citizens Possessory Interest Holder Prop…
§
(a) Unless the context otherwise requires or unless otherwise provided in this chapter, the definiti…
§
For the purposes of this chapter: (a) “Possessory interest” means (1) possession of, or right to the…
§
A claimant is an individual who: (a) Holds a right to a possessory interest pursuant to a validly re…
§
(a) Subject to the limitations provided in Chapter 1 (commencing with Section 20501), Chapter 2 (com…
§
(a) The Controller may require as security for the postponement of property taxes pursuant to this c…
§
(a) Upon receipt of the information described in Section 20640.4 and Section 20640.5, the Controller…
§
The Controller shall prescribe the manner in which a claimant eligible under this chapter, who for a…
§
The claim for postponement shall be filed after October 1 of the fiscal year in which postponement i…
§
Each claimant applying for postponement under this chapter shall file a claim under penalty of perju…
§
The Controller shall maintain a record of all persons who have received postponement amounts pursuan…
§
All amounts postponed pursuant to this chapter shall be due if any of the following occurs: (a) The …
§
If the Controller determines that amounts postponed under this chapter have become due and payable, …
§
Forms filed pursuant to this part shall not be under oath but shall contain, or be verified by, a wr…
§
If the Controller determines that good cause exists, a reasonable extension for filing a claim under…
§
Except as otherwise expressly provided by this part, the Franchise Tax Board shall administer and en…
§
If any claimant fails or refuses to furnish any information requested in writing by the Franchise Ta…
§
Any claim for assistance or postponement which is less than that claimed on the form due to a mathem…
§
No interest shall be allowed on any assistance or postponement payment made to a claimant pursuant t…
§
If the Franchise Tax Board determines that assistance has been erroneously granted under this part, …
§
If the Controller determines that postponement has been erroneously granted under this part, or if a…
§
(a) If a postponement claim under Chapter 2 (commencing with Section 20581), Chapter 3.3 (commencing…
§
(a) If the Controller denies a postponement claim under Chapter 2 (commencing with Section 20581), C…
§
(a) In addition to the criminal penalty provided by Section 20645.9, any tax preparer who endorses o…
§
Any tax preparer, as defined in subdivision (b) of Section 20645.7, who endorses or otherwise negoti…
§
Unless otherwise specifically provided, the provisions of any law effecting changes in this part sha…
§
This part shall be known and may be cited as the County Deferred Property Tax Program for Senior Cit…
§
Unless the context requires otherwise, the definitions set forth in this chapter shall govern the co…
§
(a) “Claimant” means an owner of a residential dwelling, as defined in Section 20808, who applies to…
§
(a) “Household income” means all income, as defined in subdivision (b), received by any member of a …
§
(a) “Owner of a residential dwelling” includes all of the following: (1) An individual with an owner…
§
“Participating county” means a county that makes an election described in Section 20810.
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“Program” means the County Deferred Property Tax Program for Senior Citizens and Disabled Citizens.
§
“Property taxes” means ad valorem property taxes or special assessments imposed upon a residential d…
§
(a) (1) “Residential dwelling” means a dwelling, and the land surrounding that dwelling as is reason…
§
A county may elect to participate in the County Deferred Property Tax Program for Senior Citizens an…
§
(a) A claimant shall use the application form of a county to initiate participation in the program p…
§
(a) The filing period for a claimant to apply to a participating county for deferment under the prog…
§
(a) Upon receipt of a notice of lien for deferred property taxes from the county treasurer, the coun…
§
(a) A participating county shall reduce the amount secured by the lien provided for in subdivision (…
§
If at any time the amount of the obligation secured by the lien for deferred property taxes is paid …
§
(a) If property taxes are deferred for a claimant and that claimant subsequently dies, all amounts o…
§
(a) The county treasurer or county tax collector shall maintain a record of all residential dwelling…
§
A participating county may charge an application fee from a claimant upon that claimant’s submission…
§
(a) A participating county shall charge claimants interest on the amount of property taxes deferred …
§
Each participating county shall establish a Property Tax Deferral Fund within its treasury. Expendit…
§
(a) The deferment of property taxes pursuant to this chapter shall not affect the obligation of a bo…
§
If the deferment claim is filed timely, then any delinquent penalties and interest for that fiscal y…
§
If a property tax deferment repayment is made to satisfy an obligation secured by a lien for propert…
§
This part shall be known and may be cited as the “Katz-Harris Taxpayers’ Bill of Rights Act.”
§
The Legislature finds and declares that taxes are the most sensitive point of contact between citize…
§
The Franchise Tax Board shall administer this part. Unless the context indicates otherwise, the prov…
§
Unless otherwise specifically provided, the terms “Internal Revenue Code,” “Internal Revenue Code of…
§
For the purposes of this part, except as otherwise provided, the determination of whether an individ…
§
(a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or…
§
(a) The board, in consultation with the Taxpayers’ Rights Advocate, shall develop and implement a ta…
§
(a) The board shall perform annually a systematic identification of areas of recurrent taxpayer nonc…
§
The board shall prepare and publish brief but comprehensive statements in simple and nontechnical la…
§
(a) The amount of revenue collected or assessed by the board shall not be used for any of the follow…
§
(a) The board shall develop and implement a program which will evaluate an individual employee’s or …
§
No later than July 1, 1989, the board shall, in cooperation with the State Board of Equalization, th…
§
Procedures of the board, relating to protest hearings before board audit staff or legal staff, shall…
§
(a) If a person’s failure to make a timely return or payment is due to the person’s reasonable relia…
§
(a) (1) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to …
§
(a) An officer or employee of the board acting in connection with any law administered by the board …
§
(a) The board may either refrain from imposing or waive the penalties authorized under Section 19011…
§
(a) (1) No levy may be made on any property or property right of any person unless the board has not…
§
(a) No levy may be made on the principal residence of any innocent investor or the proceeds from the…
§
(a) The board shall release any levy issued pursuant to Part 10.2 (commencing with Section 18401) on…
§
Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Title 9 of the Code of Civ…
§
(a) A person may file a claim with the board for reimbursement of charges or fees imposed on the per…
§
(a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Sec…
§
For the purposes of Part 11 (commencing with Section 23001) of Division 2 only, a taxpayer shall not…
§
(a) If any officer or employee of the board recklessly disregards board published procedures, a taxp…
§
(a) Except as provided in subdivision (f), if any officer or employee of the board intentionally set…
§
(a) Notwithstanding Article 2 (commencing with Section 19542) of Chapter 7 of Part 10.2, if any amou…
§
For appeals filed under Section 19045 or 19324, on or after January 1, 1998, the board shall have th…
§
If a payment is received on or after January 1, 1998, by the board from a taxpayer and the board can…
§
(a) Except as otherwise provided in subdivision (b), for taxable years beginning on or after January…
§
(a) (1) For purposes of Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section …
§
(a) (1) With respect to tax advice, the protections of confidentiality that apply to a communication…
§
This part is known and may be cited as the Corporation Tax Law.
§
Except where otherwise expressly provided, all of the provisions of this part are applicable to the …
§
A reference made in this part by number without further identification: (a) To a division, is a refe…
§
Whenever this part refers to “regulations of the Franchise Tax Board,” or makes similar reference, t…
§
Except where the context otherwise requires, the definitions given in this chapter govern the constr…
§
“Franchise Tax Board” means the Franchise Tax Board described in Part 10 (commencing with Section 15…
§
“Fiscal year” means an accounting period of twelve months or less ending on the last day of any mont…
§
“Paid or incurred” and “paid or accrued” shall be construed according to the method of accounting up…
§
“State” includes the District of Columbia, and the possessions of the United States.
§
“Counsel for the Franchise Tax Board” means attorney or attorneys appointed or employed by the Franc…
§
(a) (1) The term “tax” includes any of the following: (A) The tax imposed under Chapter 2 (commencin…
§
Notwithstanding Section 23036 or any other provision in this part to the contrary, the credit allowe…
§
(a) Notwithstanding any provision of this part or Part 10.2 (commencing with Section 18401) to the c…
§
(a) Notwithstanding any provision of this part or Part 10.2 (commencing with Section 18401) to the c…
§
(a) Notwithstanding any provision of this part or Part 10.2 (commencing with Section 18401) to the c…
§
(a) (1) For taxable years beginning on or after January 1, 2024, and before January 1, 2027, a taxpa…
§
“Taxpayer” means any person subject to the tax imposed under Chapter 2 (commencing with Section 2310…
§
(a) “Corporation” includes every corporation except corporations expressly exempt from the tax by th…
§
(a) Section 7704 of the Internal Revenue Code, relating to certain publicly traded partnerships trea…
§
“Bank” includes national banking associations. “Bank” includes any “bank” operated by any receiver, …
§
Income derived from or attributable to sources within this State includes income from tangible or in…
§
(a) Notwithstanding Sections 23040 and 25101, income derived from or attributable to sources within …
§
“Taxable year” means: (a) For the purposes of the tax imposed under Chapter 2 (commencing with Secti…
§
(a) For taxable years beginning prior to January 1, 2000, and the first taxable year beginning on or…
§
For purposes of this part, in determining the amount of gain or loss (or deemed gain or loss) with r…
§
“International banking facility” means a facility represented by a set of asset and liability accoun…
§
For purposes of this part: (a) Section 7702 of the Internal Revenue Code, relating to life insurance…
§
For purposes of this part, the term “substituted basis property” has the same meaning given that ter…
§
For purposes of this part, the term “transferred basis property” has the same meaning given that ter…
§
For purposes of this part, the term “exchanged basis property” has the same meaning given that term …
§
For purposes of this part, the term “nonrecognition transaction” has the same meaning given that ter…
§
For purposes of this part, the term “domestic building and loan association” has the same meaning gi…
§
(a) For the purposes of this part, except as otherwise provided, the determination of whether an ind…
§
Section 7701(a)(46) of the Internal Revenue Code, relating to determination of whether there is a co…
§
(a) Section 7701(n) of the Internal Revenue Code, relating to convention or association of churches,…
§
Section 7701(e) of the Internal Revenue Code, relating to treatment of certain contracts for providi…
§
Taxable mortgage pools shall be defined and treated in accordance with Section 7701(i) of the Intern…
§
Section 7701(h) of the Internal Revenue Code, relating to motor vehicle operating leases, shall appl…
§
Section 64 of the Internal Revenue Code, relating to the definition of ordinary income, shall apply.
§
Section 65 of the Internal Revenue Code, relating to the definition of ordinary loss, shall apply.
§
Definitions, other than general definitions, are set forth in the chapter to which specifically appl…
§
The term “Bank and Corporation Tax Law of 1954,” means Part 11 of Division 2 of the Revenue and Taxa…
§
(a) (1) Unless otherwise specifically provided, the terms “Internal Revenue Code,” “Internal Revenue…
§
(a) The enactment of the act adding this section to the code shall not deprive any taxpayer of any c…
§
The provisions of this code insofar as they are substantially the same as existing statutory provisi…
§
The repeal of any provision of the Bank and Corporation Tax Law shall not affect any act done or any…
§
For the purpose of applying the Bank and Corporation Tax Law of 1954 or the Bank and Corporation Tax…
§
Any provision of this part which refers to the application of any portion of this part to a prior pe…
§
Division, part, chapter, article, section and subsection headings contained herein shall not be deem…
§
If any chapter, article, section, subsection, clause, sentence or phrase of this part which is reaso…
§
Unless otherwise specifically provided therein, the provisions of any act: (a) That affect the impos…
§
Unless expressly otherwise provided in this part, any notice may be given by first-class mail postag…
§
Provisions in other codes or General Law Statutes that are related to this part include all of the f…
§
(a) “Doing business” means actively engaging in any transaction for the purpose of financial or pecu…
§
(a) The Franchise Tax Board may determine that a corporation is not doing business in this state for…
§
Any corporation holding or organized to hold stock or bonds of any other corporation or corporations…
§
(a) For purposes of this part only, any corporation that is not incorporated under the laws of this …
§
The tax imposed under this chapter shall attach whether a taxpayer has a taxable year of twelve mont…
§
(a) A corporation shall not be subject to the taxes imposed by this chapter if the corporation did n…
§
(a) With the exception of banks and financial corporations, every corporation doing business within …
§
Notwithstanding Section 23151, every corporation (except banks and financial corporations) doing bus…
§
Notwithstanding Section 23151, every corporation (except banks and financial corporations) not exemp…
§
(a) Every corporation described in subdivision (b) shall be subject to the minimum franchise tax spe…
§
The tax imposed under this chapter is in lieu of all ad valorem taxes and assessments of every kind …
§
In the event that taxes, interest and penalties have been or shall be assessed against, paid by or c…
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(a) The Franchise Tax Board shall abate, upon written request by a qualified nonprofit corporation, …
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(a) Except as otherwise provided herein, an annual tax is hereby imposed upon every bank doing busin…
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The tax imposed under this part upon banks and financial corporations is in lieu of all other taxes …
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(a) For taxable years beginning before January 1, 2000, an annual tax is hereby imposed upon every f…
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Notwithstanding Section 23183, every financial corporation doing business within the limits of this …
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Notwithstanding Section 23183, every financial corporation not exempted from taxation by the provisi…
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For taxable years ending on or after December 31, 1995, the rate of tax on banks and financial corpo…
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Upon the request of a taxpayer under this chapter, the tax-collecting officer of a county, city, or …
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In the event that taxes, interest, or penalties have been or shall be assessed against, paid by, or …
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(a) In the case of a taxpayer whose tax for the first taxable year was computed under Sections 23222…
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(a) In the case of a taxpayer who has been a transferee in a reorganization to which Sections 23251 …
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The credits provided by Sections 23201 and 23202 shall be allowable only upon submission by the taxp…
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(a) No credit under this article shall be allowed or made after four years from the last day prescri…
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(a) Any credit union that incorporates under the laws of this state or qualifies to transact intrast…
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(a) If a taxpayer commences to do business in this state during its first taxable year its tax for t…
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§ 23222a
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(a) When any taxpayer commences to do business in this state for the first time in any taxable year …
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(a) Notwithstanding the provisions of Section 23222 and Section 23223, if a corporation, which has b…
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(a) After December 31, 1971, if a corporation which has been subject to the provisions of Chapter 3 …
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The adjusted tax, as provided in Sections 23222 to 23224.5, inclusive, for any taxable year in exces…
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In the case of the taxpayer taxable in the manner provided in Sections 23222 to 23224.5, inclusive, …
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The term “reorganization,” as used in this chapter, shall have the same meaning as that term is defi…
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Section 381(b) of the Internal Revenue Code, relating to operating rules, shall apply in determining…
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(a) (1) When a taxpayer ceases to do business within the state during any taxable year and does not …
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(a) The tax imposed upon any taxpayer which has suffered the suspension or forfeiture provided in Se…
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Except for the purposes of filing an application for exempt status or amending the articles of incor…
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Except for the purposes of filing an application for exempt status or amending the articles of incor…
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Sections 23301, 23301.5, and 23775 shall apply to a foreign taxpayer only if the taxpayer is qualifi…
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(a) Forfeiture or suspension of a taxpayer’s powers, rights, and privileges pursuant to Section 2330…
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Notwithstanding the provisions of Section 23301 or 23301.5, any taxpayer that transacts business or …
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(a) Every contract made in this state by a taxpayer during the time that the taxpayer’s powers, righ…
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A party that has the right to declare a contract to be voidable pursuant to Section 23304.1 may exer…
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Any taxpayer which has suffered the suspension or forfeiture provided for in Section 23301 or 23301.…
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(a) A taxpayer may make application to the Franchise Tax Board for relief from the voidability provi…
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Notwithstanding Sections 23305 and 23305.1 that require a taxpayer to pay any liability to the Franc…
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For purposes of this article: (a) “Taxpayer” means either: (1) A corporation subject to tax under th…
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§ 23305a
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§ 23305b
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§ 23305c
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§ 23305d
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§ 23305e
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(a) The Franchise Tax Board may abate, upon written request by a qualified entity, unpaid qualified …
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(a) If a qualified entity, as defined by Section 23310, has been dissolved or canceled as described …
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(a) For the purposes of this article, the effective date of dissolution of a corporation is the date…
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(a) Except in the case of a taxpayer subject to the provisions of Section 23222a, any taxpayer which…
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If a financial corporation ceases doing business, dissolves, or withdraws from the state during any …
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(a) A taxpayer subject to Section 23186 shall, if it dissolves or withdraws prior to the date the ra…
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(a) Any return filed pursuant to Section 18601 that the taxpayer designates in the appropriate place…
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“Affiliated group” means one or more chains of corporations connected through stock ownership with a…
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An affiliated group, subject to the provisions of this article, shall have the privilege of making a…
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The Franchise Tax Board shall prescribe such regulations as it may deem necessary in order that the …
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If a consolidated return is made subject to the provisions of this article, the tax imposed under th…
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§ 23364a
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(a) For the purpose of this chapter, Part VI of Subchapter A of Chapter 1 of Subtitle A of the Inter…
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(a) There shall be allowed as a credit against the regular tax (as defined by subdivision (c) of Sec…
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For purposes of this part, Section 55 of the Internal Revenue Code is modified as follows: (a) Secti…
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Section 55(e) of the Internal Revenue Code, relating to exemption for small corporations, shall not …
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For purposes of this part, Section 56 of the Internal Revenue Code is modified as follows: (a) (1) S…
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Section 56A of the Internal Revenue Code, relating to adjusted financial statement income, shall not…
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For purposes of this part, Section 57 of the Internal Revenue Code is modified as follows: (a) Secti…
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For purposes of this part, the provisions of Section 59 of the Internal Revenue Code are modified as…
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(a) There shall be imposed upon every corporation, other than a bank, for each taxable year, a tax a…
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There shall be offset against the tax hereby imposed for any period the amount of any tax imposed on…
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Where a corporation formerly subject to tax under Chapter 2 (commencing with Section 23101) becomes …
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No decree of dissolution shall be made and entered by any court, nor shall the county clerk of any c…
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(a) In the case of a taxpayer who transports any agricultural product donated in accordance with Cha…
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For each taxable year beginning on or after January 1, 1987, there shall be allowed as a credit agai…
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It is the intent of the Legislature that the amount of the state low-income housing tax credit alloc…
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(a) (1) There shall be allowed as a credit against the “tax,” defined in Section 23036, a state low-…
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(a) There shall be allowed as a credit against the “tax” (as defined by Section 23036) an amount equ…
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(a) There shall be allowed as a credit against the “tax” (as defined by Section 23036) an amount equ…
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(a) (1) For each taxable year beginning on or after January 1, 2014, and before January 1, 2026, the…
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(a) (1) For each taxable year beginning on or after January 1, 2021, and before January 1, 2022, the…
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(a) (1) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, the…
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(a) There shall be allowed as a credit against the “tax,” as defined in Section 23036, an amount equ…
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(a) For each taxable year beginning on or after January 1, 2016, and before January 1, 2031, a quali…
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(a) For taxable years beginning on or after January 1, 2026, and before January 1, 2036, there shall…
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(a) For each taxable year beginning on or after January 1, 1996, there shall be allowed as a credit …
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(a) (1) Notwithstanding any other law to the contrary, for each taxable year beginning on or after J…
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(a) (1) For each taxable year beginning on or after January 1, 2023, and before January 1, 2028, the…
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(a) For each taxable year beginning on or after January 1, 2023, and before January 1, 2028, there s…
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(a) (1) For taxable years beginning on or after January 1, 2011, there shall be allowed to a qualifi…
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(a) For taxable years beginning on or after January 1, 2017, and before January 1, 2028, there shall…
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(a) In the case of a qualified taxpayer who donates qualified donation items to a food bank located …
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(a) (1) For each taxable year beginning on and after January 1, 2014, and before January 1, 2030, th…
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For each taxable year beginning on or after January 1, 2021, and before January 1, 2027, there shall…
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(a) (1) For taxable years beginning on or after January 1, 2016, there shall be allowed to a qualifi…
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(a) Notwithstanding anything to the contrary in Sections 23685 and 23695, and in Section 23698, as t…
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(a) (1) For taxable years beginning on or after January 1, 2020, there shall be allowed to a qualifi…
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(a) (1) For taxable years beginning on or after January 1, 2025, there shall be allowed to a qualifi…
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(a) Organizations which are organized and operated for nonprofit purposes within the provisions of a…
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§ 23701a
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§ 23701aa
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§ 23701b
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§ 23701c
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§ 23701d
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§ 23701e
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§ 23701f
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§ 23701g
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§ 23701h
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§ 23701i
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§ 23701j
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§ 23701k
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§ 23701l
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§ 23701n
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§ 23701p
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§ 23701r
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§ 23701s
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§ 23701t
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§ 23701u
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§ 23701v
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§ 23701w
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§ 23701x
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§ 23701y
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§ 23701z
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Section 502 of the Internal Revenue Code, relating to feeder organizations, shall apply, except as o…
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(a) For purposes of this section, “charitable corporation” means a corporation defined in Section 12…
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Section 501(p) of the Internal Revenue Code, relating to suspension of tax-exempt status of terroris…
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Section 501(q) of the Internal Revenue Code, relating to special rules for credit counseling organiz…
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Section 501(e) of the Internal Revenue Code, relating to cooperative hospital service organizations,…
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Section 501(o) of the Internal Revenue Code, relating to treatment of hospitals participating in pro…
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Section 501(k) of the Internal Revenue Code, relating to the treatment of certain organizations prov…
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Section 501(h) of the Internal Revenue Code, relating to expenditures by public charities engaged in…
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Section 504 of the Internal Revenue Code, relating to status after organization ceases to qualify fo…
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(a) (1) An organization described in Section 23701i (voluntary employee’s beneficiary associations) …
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Any exemption from the bank and corporation franchise tax under Chapter 2 (commencing with Section 2…
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(a) Except as provided in subdivision (b), the status of any organization as a private foundation sh…
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(a) For the purposes of this part, unless otherwise indicated in context, the term “an organization …
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(a) For the purposes of this part the term “private foundation” means a domestic or foreign organiza…
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Any organization exempted from taxes imposed under this part pursuant to the provisions of this arti…
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Section 529 of the Internal Revenue Code, relating to qualified state tuition programs, shall apply,…
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For taxable years beginning on or after January 1, 2016, Section 529A of the Internal Revenue Code, …
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The Golden State Scholarshare Trust, established pursuant to Article 19 (commencing with Section 699…
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Section 530 of the Internal Revenue Code, relating to Coverdell education savings accounts, shall ap…
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Every organization or trust exempt under this chapter, except as provided in this article, is subjec…
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Section 512 of the Internal Revenue Code, relating to unrelated business taxable income, applies, ex…
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(a) Section 513 of the Internal Revenue Code, relating to unrelated trade or business, shall apply, …
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(a) Section 514 of the Internal Revenue Code, relating to unrelated debt-financed income, shall appl…
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Sections 23736.1 to 23736.4, inclusive, shall apply to any organization described in Section 23701d …
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(a) For the purposes of this article, the term “prohibited transaction” means any transaction in whi…
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An organization described in Section 23701d which is subject to the provisions of this article, exce…
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An organization described in Section 23701n or Section 23701d, except as specified in Section 23736,…
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Any organization denied exemption under Section 23701d or Section 23701n by reason of the provisions…
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In the case of any organization described in Section 23701d to which this article is applicable, exe…
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Section 4911 of the Internal Revenue Code, relating to tax on excess expenditures to influence legis…
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Notwithstanding any other provision in this part, in the case of a church exempt from taxes imposed …
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(a) Except as provided in subdivision (b), every organization, otherwise exempt under Article 1 (com…
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(a) For the purposes of this part— (1) Except as provided in paragraph (2), every organization exemp…
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(a) Except as provided in subdivision (b), every organization exempt from filing an annual informati…
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Except for purposes of amending the articles of incorporation to set forth a new name, under regulat…
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(a) Any organization which has suffered the suspension or forfeiture provided for in Section 23775 m…
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The exemption granted to any organization under the provisions of Article 1 (commencing with Section…
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An organization whose exemption was revoked under Section 23703 or 23777 may be reestablished as an …
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Subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to the tax treatment …
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(a) Section 1361(b)(3) of the Internal Revenue Code, relating to treatment of certain wholly owned s…
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(a) A corporation that has in effect for federal income tax purposes a valid election under Section …
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(a) Section 1363(a) of the Internal Revenue Code, relating to the taxability of an “S” corporation d…
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(a) Section 1366(a)(1) of the Internal Revenue Code, relating to determination of shareholder’s tax …
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(a) With respect to credits that are otherwise allowed to reduce the taxes imposed under this part: …
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Section 1367(b)(4) of the Internal Revenue Code, relating to adjustments in case of inherited stock,…
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(a) Section 1371(a) of the Internal Revenue Code, relating to application of Subchapter C rules, is …
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Section 1372 of the Internal Revenue Code shall be modified so that references to partnership treatm…
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Sections 1373 and 1379 of the Internal Revenue Code shall not be applicable.
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There is hereby imposed a tax on built-in gains attributable to California sources, determined in ac…
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Except as otherwise provided in this section, there is hereby imposed a tax on passive investment in…
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Section 1377(b)(2) of the Internal Revenue Code, relating to determination defined, is modified to i…
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The tax on any taxpayer for a period beginning in one calendar year (called “first calendar year”) a…
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(a) Section 61 of the Internal Revenue Code, relating to gross income defined, shall apply, except a…
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For the purposes of the tax imposed under Chapter 2 (commencing with Section 23101), “gross income” …
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The provisions of Section 72(u) of the Internal Revenue Code, relating to the treatment of annuity c…
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(a) Section 7518 of the Internal Revenue Code, relating to tax incentives relating to merchant marin…
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(a) Amounts received as loans from the Commodity Credit Corporation shall, at the election of the ta…
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(a) Noncash patronage allocations from farmers’ cooperative and mutual associations (whether paid in…
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In the case of any taxpayer who is required to include the amount of any nuclear decommissioning cos…
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Section 90 of the Internal Revenue Code, relating to illegal federal irrigation subsidies, shall app…
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In computing the tax imposed under this part, “gross income” does not include any of the items speci…
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Amounts received other than amounts paid by reason of the death of the insured under life insurance,…
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Any grant made in any taxable year by the Secretary of the Treasury under Section 1603 of the Americ…
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(a) Except as provided in subdivisions (b) and (c), amounts received under life insurance policies a…
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(a) For purposes of this section, the following terms have the following meanings, as provided in th…