California Revenue and Taxation Code General Provisions

  • Section 1.
    This act shall be known as the Revenue and Taxation Code.(Enacted by Stats. 1939, Ch. 154.)
  • Section 2.
    The provisions of this code in so far as they are substantially the same as existing statutory provisions relating to the same subject matter shall...
  • Section 3.
    All persons who, at the time this code goes into effect, hold office under any of the acts repealed by this code, which offices are...
  • Section 4.
    Any action or proceeding commenced before this code takes effect, or any right accrued, is not affected by this code, but all procedure taken shall...
  • Section 5.
    Unless the context otherwise requires, the general provisions hereinafter set forth govern the construction of this code.(Enacted by Stats. 1939, Ch. 154.)
  • Section 6.
    Division, part, chapter, article, and section headings do not in any manner affect the scope, meaning, or intent of the provisions of this code.(Enacted by...
  • Section 7.
    Whenever a power is granted to, or a duty imposed on, any person or board by any provision of this code, it may be exercised...
  • Section 8.
    Writing includes any form of recorded message capable of comprehension by ordinary visual means. Whenever any notice, report, petition, permit, statement, or record is required...
  • Section 9.
    Whenever any reference is made to any portion of this code or of any other law, the reference applies to all amendments and additions thereto...
  • Section 10.
    Section means a section of this code unless some other statute is specifically mentioned and subdivision means a subdivision of the section in which that...
  • Section 11.
    The present tense includes the past and future tenses; and the future, the present.(Enacted by Stats. 1939, Ch. 154.)
  • Section 12.
    The masculine gender includes the feminine and neuter.(Enacted by Stats. 1939, Ch. 154.)
  • Section 13.
    The singular number includes the plural, and the plural the singular.(Enacted by Stats. 1939, Ch. 154.)
  • Section 14.
    City includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town.(Enacted by Stats. 1939, Ch. 154.)
  • Section 15.
    County includes city and county.(Enacted by Stats. 1939, Ch. 154.)
  • Section 16.
    Shall is mandatory and may is permissive.(Enacted by Stats. 1939, Ch. 154.)
  • Section 17.
    Oath includes affirmation and written declarations signed under the penalties of perjury.(Amended by Stats. 1957, Ch. 323.)
  • Section 18.
    Signature or subscription includes mark. Such mark shall be made as required in the Civil Code.(Enacted by Stats. 1939, Ch. 154.)
  • Section 19.
    Person includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company,...
  • Section 20.
    Board means the State Board of Equalization.(Enacted by Stats. 1939, Ch. 154.)
  • Section 21.
    Controller means the State Controller.(Enacted by Stats. 1939, Ch. 154.)
  • Section 22.
    Auditor of a city or county means the chief accounting officer, by whatever title he may be known.(Enacted by Stats. 1939, Ch. 154.)
  • Section 23.
    Assessee means the person to whom property or a tax is assessed.(Enacted by Stats. 1939, Ch. 154.)
  • Section 24.
    No act in all the proceedings for raising revenue by taxation is illegal on account of informality or because not completed within the required time.(Enacted...
  • Section 25.
    Unless expressly otherwise provided, any notice required to be given to any person by any provision of this code may be given in the manner...
  • Section 26.
    If any provision of this code, or its application to any person or circumstance, is held invalid, the remainder of the code, or the application...
  • Section 27.
    This code, and any amendment hereto made by any statute enacted at the fifty-third session of the Legislature, takes effect on February 1, 1941.(Enacted by...
  • Section 28.5.
    As used in Division 1 of this code, partnership shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where...
  • Section 29.
    Whenever any official is authorized to commence an action for the violation of any law relating to revenue or to compel the specific performance of...
  • Section 30.
    The courts of this State shall recognize and enforce liabilities for taxes lawfully imposed by any other state, or the political subdivisions thereof, which extends...
  • Section 31.
    The Attorney General or an appropriate official of any political subdivision of this State may bring suits in the courts of other states to collect...
  • Section 33.
    Human whole blood, plasma, blood products, and blood derivatives, or any human body parts held in a bank for medical purposes, shall be exempt from...
  • Section 34.
    Whenever an amount of money paid by a person to the state or any of its agencies includes a sum which can be identified as...
  • Section 35.
    Commencing with its January 1, 1985, population base and continuing until the date of certification of the 1990 Federal Census, the population to be used...
  • Section 36.
    Whenever any notice or other communication is required by this code to be mailed by registered mail, the mailing of such notice or other communication...
  • Section 37.
    Notwithstanding any other provision of law, all interest and penalties owing due to late payment of supplemental unsecured property tax levies shall be canceled, if...
  • Section 38.
    (a) The Legislative Analyst shall submit a report to the Legislature regarding the possible consolidation of the remittance processing and cashiering functions and the mail...
  • Section 38.7.
    (a) On or before January 1, 2016, the Legislative Analyst s Office shall provide to the Assembly Committee on Revenue and Taxation, the Senate Committee...
  • Section 38.7. A.
    (a) On or before January 1, 2016, the Legislative Analyst s Office shall provide to the Assembly Committee on Revenue and Taxation, the Senate Committee...
  • Section 38.9.
    (a) On or before July 1, 2019, the Legislative Analyst s Office shall provide to the Assembly Committee on Revenue and Taxation, the Senate Committee...
  • Section 40.
    (a) (1) The board shall publish on its Internet Web site a written formal opinion, a written memorandum opinion, or a written summary decision for...
  • Section 41.
    Notwithstanding any other law, any bill, introduced on or after January 1, 2015, that would authorize a new credit against the net tax, as defined...

Last modified: September 9, 2016