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• California Revenue and Taxation Code Section 1
  This act shall be known as the Revenue and Taxation Code.
• California Revenue and Taxation Code 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...
• California Revenue and Taxation Code 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  All persons who, at the time this code goes into effect, hold office under any of the acts repealed by this code, which offices are...
• California Revenue and Taxation Code 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...
• California Revenue and Taxation Code Section 5
  Unless the context otherwise requires, the general provisions hereinafter set forth govern the construction of this code.
• California Revenue and Taxation Code 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.
• California Revenue and Taxation Code 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...
• California Revenue and Taxation Code 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...
• California Revenue and Taxation Code 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...
• California Revenue and Taxation Code 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...
• California Revenue and Taxation Code Section 11
  The present tense includes the past and future tenses; and the future, the present.
• California Revenue and Taxation Code Section 12
  The masculine gender includes the feminine and neuter.
• California Revenue and Taxation Code Section 13
  The singular number includes the plural, and the plural the singular.
• California Revenue and Taxation Code Section 14
  "City" includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town.
• California Revenue and Taxation Code Section 15
  "County" includes city and county.
• California Revenue and Taxation Code Section 16
  "Shall" is mandatory and "may" is permissive.
• California Revenue and Taxation Code Section 17
  "Oath" includes affirmation and written declarations signed under the penalties of perjury.
• California Revenue and Taxation Code Section 18
  "Signature" or "subscription" includes mark. Such mark shall be made as required in the Civil Code.
• California Revenue and Taxation Code 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,...
• California Revenue and Taxation Code Section 20
  "Board" means the State Board of Equalization.
• California Revenue and Taxation Code Section 21
  "Controller" means the State Controller.
• California Revenue and Taxation Code Section 22
  "Auditor" of a city or county means the chief accounting officer, by whatever title he may be known.
• California Revenue and Taxation Code Section 23
  "Assessee" means the person to whom property or a tax is assessed.
• California Revenue and Taxation Code 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.
• California Revenue and Taxation Code 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...
• California Revenue and Taxation Code 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...
• California Revenue and Taxation Code 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.
• California Revenue and Taxation Code 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...
• California Revenue and Taxation Code 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...
• California Revenue and Taxation Code 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...
• California Revenue and Taxation Code 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...
• California Revenue and Taxation Code 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...
• California Revenue and Taxation Code 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...
• California Revenue and Taxation Code 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...
• California Revenue and Taxation Code 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...
• California Revenue and Taxation Code 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...
• California Revenue and Taxation Code 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...
• California Revenue and Taxation Code Section 50
  For purposes of base year values as determined by Section 110.1, values determined for property which is purchased or changes ownership after the 1975 lien...
• California Revenue and Taxation Code Section 51
  (a) For purposes of subdivision (b) of Section 2 of Article XIII A of the California Constitution, for each lien date after the lien date...
• California Revenue and Taxation Code Section 51.5
  (a) Notwithstanding any other provision of the law, any error or omission in the determination of a base year value pursuant to paragraph (2) of...
• California Revenue and Taxation Code Section 52
  (a) Notwithstanding any other provision of this division, property which is enforceably restricted pursuant to Section 8 of Article XIII of the California Constitution shall...
• California Revenue and Taxation Code Section 53
  (a) Except as provided in subdivision (b), the initial base year value for fruit and nut trees and grapevines subject to exemption pursuant to subdivision...
• California Revenue and Taxation Code Section 53.5
  With respect to property that is subject to valuation as mining or mineral property, the initial base year value of a leach pad, tailing facility,...
• California Revenue and Taxation Code Section 54
  (a) Notwithstanding any other provision of law, no modification of assessment procedures shall be made with respect to real property on the basis of the...
• California Revenue and Taxation Code Section 60
  A "change in ownership" means a transfer of a present interest in real property, including the beneficial use thereof, the value of which is substantially...
• California Revenue and Taxation Code Section 61
  Except as otherwise provided in Section 62, change in ownership, as defined in Section 60, includes, but is not limited to: (a) The creation, renewal,...
• California Revenue and Taxation Code Section 62
  Change in ownership shall not include: (a) (1) Any transfer between coowners that results in a change in the method of holding title to the...
• California Revenue and Taxation Code Section 62.1
  (a) Change in ownership shall not include the following: (1) Any transfer, on or after January 1, 1985, of a mobilehome park to a nonprofit...
• California Revenue and Taxation Code Section 62.2
  (a) (1) Subject to paragraph (2), change in ownership shall not include any transfer on or after January 1, 1989, of a mobilehome park to...
• California Revenue and Taxation Code Section 62.11
  Change in ownership does not include the recordation of a certificate of sale pursuant to subdivision (a) of Section 729.040 of the Code of Civil...
• California Revenue and Taxation Code Section 63
  Notwithstanding any other provision in this chapter, a change of ownership shall not include any interspousal transfer, including, but not limited to: (a) Transfers to...
• California Revenue and Taxation Code Section 63.1
  (a) Notwithstanding any other provision of this chapter, a change in ownership shall not include the following purchases or transfers for which a claim is...
• California Revenue and Taxation Code Section 64
  (a) Except as provided in subdivision (i) of Section 61 and subdivisions (c) and (d) of this section, the purchase or transfer of ownership interests...
• California Revenue and Taxation Code Section 65
  (a) The creation, transfer, or termination of any joint tenancy is a change in ownership except as provided in this section, Section 62, and Section...
• California Revenue and Taxation Code Section 65.1
  (a) Except for a joint tenancy interest described in subdivision (f) of Section 62, when an interest in a portion of real property is purchased...
• California Revenue and Taxation Code Section 66
  Change in ownership does not include any of the following: (a) The creation, vesting, transfer, distribution, or termination of a participant's or beneficiary's interest in...
• California Revenue and Taxation Code Section 67
  "Purchased" or "purchase" means a change in ownership for consideration.
• California Revenue and Taxation Code Section 68
  For purposes of Section 2 of Article XIII A of the Constitution, the term "change in ownership" shall not include the acquisition of real property...
• California Revenue and Taxation Code Section 69
  (a) Notwithstanding any other law, pursuant to Section 2 of Article XIII A of the Constitution, the base year value of property that is substantially...
• California Revenue and Taxation Code Section 69.3
  (a) (1) Notwithstanding any other law, pursuant to the authority of paragraph (3) of subdivision (e) of Section 2 of Article XIII A of the...
• California Revenue and Taxation Code Section 69.4
  (a) (1) Notwithstanding any other provision of law, pursuant to the authority of subdivision (i) of Section 2 of Article XIII A of the California...
• California Revenue and Taxation Code Section 69.5
  (a) (1) Notwithstanding any other provision of law, pursuant to subdivision (a) of Section 2 of Article XIII A of the California Constitution, any person...
• California Revenue and Taxation Code Section 70
  (a) "Newly constructed" and "new construction" means: (1) Any addition to real property, whether land or improvements, including fixtures, since the last lien date; and...
• California Revenue and Taxation Code Section 71
  The assessor shall determine the new base year value for the portion of any taxable real property which has been newly constructed. The base year...
• California Revenue and Taxation Code Section 72
  (a) A copy of any building permit issued by any city, county, or city and county shall be transmitted by each issuing entity to the...
• California Revenue and Taxation Code Section 73
  (a) Pursuant to the authority granted to the Legislature pursuant to paragraph (1) of subdivision (c) of Section 2 of Article XIII A of the...
• California Revenue and Taxation Code Section 74
  (a) For purposes of subdivision (a) of Section 2 of Article XIII A of the Constitution, "newly constructed" does not include the construction or installation...
• California Revenue and Taxation Code Section 74.3
  (a) For purposes of subdivision (a) of Section 2 of Article XIII A of the California Constitution, "newly constructed" does not include the construction, installation,...
• California Revenue and Taxation Code Section 74.5
  (a) For purposes of subdivision (a) of Section 2 of Article XIII A of the California Constitution, "newly constructed" and "new construction" does not include...
• California Revenue and Taxation Code Section 74.6
  (a) For purposes of paragraph (4) of subdivision (c) of Section 2 of Article XIII A of the California Constitution, "newly constructed" and "new construction"...
• California Revenue and Taxation Code Section 74.7
  (a) For purposes of subparagraph (B) of paragraph (1) of subdivision (i) of Section 2 of Article XIII A of the California Constitution, "new construction"...
• California Revenue and Taxation Code Section 75
  It is the intent of the Legislature in enacting this chapter to fully implement Article XIII A of the California Constitution and to promote increased...
• California Revenue and Taxation Code Section 75.1
  Except where the context or the specific provisions of this chapter otherwise require, all of the following apply: (a) The definitions in this article govern...
• California Revenue and Taxation Code Section 75.2
  "Current roll" means the roll for the fiscal year during which the change in ownership occurs or the new construction is completed.
• California Revenue and Taxation Code Section 75.3
  "The roll being prepared" means the roll for the fiscal year following the fiscal year in which the change in ownership occurs or the new...
• California Revenue and Taxation Code Section 75.4
  "Current tax rate" means the tax rate applicable to the current roll, including any rate in excess of the limitation prescribed by subdivision (a) of...
• California Revenue and Taxation Code Section 75.5
  "Property" means and includes manufactured homes subject to taxation under Part 13 (commencing with Section 5800) and real property, other than the following: (a) Fixtures...
• California Revenue and Taxation Code Section 75.6
  "Fiscal year" means a fiscal year beginning July 1 and ending June 30.
• California Revenue and Taxation Code Section 75.7
  "Supplemental roll" means the roll prepared or amended in accordance with the provisions of this chapter and containing properties which have changed ownership or had...
• California Revenue and Taxation Code Section 75.8
  "New base year value" means the full cash value of property on the date it changes ownership or of new construction on the date it...
• California Revenue and Taxation Code Section 75.9
  "Taxable value" means the base year full value adjusted for any given lien date as required by law or the full cash value for the...
• California Revenue and Taxation Code Section 75.10
  (a) Commencing with the 1983-84 assessment year and each assessment year thereafter, whenever a change in ownership occurs or new construction resulting from actual physical...
• California Revenue and Taxation Code Section 75.11
  (a) If the change in ownership occurs or the new construction is completed on or after January 1 but on or before May 31, then...
• California Revenue and Taxation Code Section 75.12
  (a) For the purposes of this chapter, new construction shall be deemed completed on the earliest of the following dates: (1) (A) The date upon...
• California Revenue and Taxation Code Section 75.13
  Any supplemental assessment shall not be deemed to be an escaped assessment subject to Section 4837.5.
• California Revenue and Taxation Code Section 75.14
  A supplemental assessment pursuant to this chapter shall not be made for any property not subject to the assessment limitations of Article XIII A of...
• California Revenue and Taxation Code Section 75.15
  (a) For fixtures, other than fixtures that are included in a change in ownership or that are included in a structure and are assessed at...
• California Revenue and Taxation Code Section 75.18
  On and after July 1, 1997, if the actual date of the most recent change in ownership or completion of new construction entered on the...
• California Revenue and Taxation Code Section 75.20
  A supplemental assessment pursuant to this chapter shall not affect an exemption which had been granted the property for either the current roll or the...
• California Revenue and Taxation Code Section 75.21
  (a) Exemptions shall be applied to the amount of the supplemental assessment, provided that the property is not receiving any other exemption on either the...
• California Revenue and Taxation Code Section 75.22
  A property shall be eligible for exemption from the supplemental assessment if the person claiming the exemption meets the qualifications for the exemption established by...
• California Revenue and Taxation Code Section 75.24
  (a) Notwithstanding Section 75.22, a property shall be eligible for exemption from the supplemental assessment if the organization claiming the exemption is a qualified organization...
• California Revenue and Taxation Code Section 75.31
  (a) Whenever the assessor has determined a new base year value as provided in Section 75.10, the assessor shall send a notice to the assessee...
• California Revenue and Taxation Code Section 75.32
  The failure of the assessee to receive a notice required by Section 75. 31 shall not affect the validity of any assessment or the validity...
• California Revenue and Taxation Code Section 75.40
  When the period for claiming exemption has expired, and any exemptions have been processed, the assessor shall transmit the supplemental assessment to the auditor including...
• California Revenue and Taxation Code Section 75.41
  (a) The auditor shall apply the current year's tax rate, as defined in Section 75.4, to the supplemental assessment or assessments, computing the amount of...
• California Revenue and Taxation Code Section 75.42
  The information transmitted to the auditor by the assessor, together with the extended taxes due, or extension of the refund, shall be enrolled on the...
• California Revenue and Taxation Code Section 75.43
  (a) If a refund is due the assessee, the auditor shall make the refund within 90 days of the date of enrollment of the negative...
• California Revenue and Taxation Code Section 75.50
  The auditor shall transmit supplemental assessments entered on the supplemental roll to the tax collector for preparation of supplemental tax bills, and charge the tax...
• California Revenue and Taxation Code Section 75.51
  The tax collector shall mail or electronically transmit a supplemental tax bill to the assessee, including the following information either on the bill or in...
• California Revenue and Taxation Code Section 75.52
  (a) Taxes on the supplemental bill are due on the date mailed and shall become delinquent as follows: (1) If the bill is mailed within...
• California Revenue and Taxation Code Section 75.53
  If all delinquent amounts which are a lien on real property are not paid in full by the time fixed in the publication of the...
• California Revenue and Taxation Code Section 75.54
  (a) Taxes on the supplemental roll become a lien against the real property on the date of the change in ownership or completion of new...
• California Revenue and Taxation Code Section 75.55
  (a) A county board of supervisors may, by ordinance, provide for the cancellation of any supplemental tax bill in which the amount of taxes to...
• California Revenue and Taxation Code Section 75.60
  (a) Notwithstanding any other provision of law, the board of supervisors of an eligible county or city and county, upon the adoption of a method...
• California Revenue and Taxation Code Section 75.65
  (a) There is hereby appropriated from the General Fund to the Supplemental Roll Administrative Cost Fund (hereafter referred to as "the fund"), which is hereby...
• California Revenue and Taxation Code Section 75.66
  It is the intent of the Legislature that no further appropriation shall be made, other than that provided by Section 75.65, and no reimbursement is...
• California Revenue and Taxation Code Section 75.70
  (a) Notwithstanding any other provision of law, for the 1983-84 fiscal year, each county auditor shall allocate to all elementary, high school, and unified school...
• California Revenue and Taxation Code Section 75.71
  Notwithstanding any other provision of law, the amounts allocated pursuant to this chapter to a special district, other than a special district governed by a...
• California Revenue and Taxation Code Section 75.72
  Any penalties, costs, or other charges resulting from delinquency of supplemental taxes shall be distributed pursuant to Part 8 (commencing with Section 4651).
• California Revenue and Taxation Code Section 75.80
  This chapter shall apply to changes in ownership occurring, and new construction completed, on or after July 1, 1983.
• California Revenue and Taxation Code Section 80
  (a) An application for reduction in the base-year value of an assessment on the current local roll may be filed during the regular filing period...
• California Revenue and Taxation Code Section 81
  Where real property has been assessed using a base value other than the 1975 base value, the applicant in equalization proceedings pursuant to Chapter 1...
• California Revenue and Taxation Code Section 90
  Assessees shall report change in ownership information to the assessor as provided in Article 2.5 (commencing with Section 480) of Chapter 3 of Part 2.
• California Revenue and Taxation Code Section 93
  (a) Notwithstanding any other provision of law, except as provided in subdivisions (b) and (c), no local agency, school district, county superintendent of schools, or...
• California Revenue and Taxation Code Section 95
  For the purpose of this chapter: (a) "Local agency" means a city, county, and special district. (b) "Jurisdiction" means a local agency, school district, community...
• California Revenue and Taxation Code Section 95.2
  (a) (1) Notwithstanding any other provision of law, for the 1990-91 fiscal year, for the purposes of the computations required by Section 96.1 or its...
• California Revenue and Taxation Code Section 95.3
  (a) Notwithstanding any other provision of law, for the 1990-91 fiscal year and each fiscal year thereafter, the auditor shall divide the sum of the...
• California Revenue and Taxation Code Section 95.31
  (a) (1) Notwithstanding any other provision of law, any eligible county may, upon the recommendation of the county assessor, and by resolution of the board...
• California Revenue and Taxation Code Section 95.35
  (a) The Legislature finds and declares that there is a significant and compelling state financial interest in the maintenance of an adequately funded system of...
• California Revenue and Taxation Code Section 95.4
  Amounts invoiced pursuant to subdivision (b) of Section 95.2 or its predecessor shall not include the amount of any costs incurred by the county auditor...
• California Revenue and Taxation Code Section 96
  For the 1979-80 fiscal year only, property tax revenues shall be apportioned to each jurisdiction pursuant to this section and Section 96.2 or their predecessors...
• California Revenue and Taxation Code Section 96.1
  (a) Except as otherwise provided in Article 3 (commencing with Section 97), and in Article 4 (commencing with Section 98), for the 1980-81 fiscal year...
• California Revenue and Taxation Code Section 96.11
  Notwithstanding any other provision of this article, for purposes of property tax revenue allocations, the county auditor of a county for which a negative sum...
• California Revenue and Taxation Code Section 96.15
  (a) Notwithstanding any other provision of this chapter, in the event a qualifying city as defined in subdivision (d) of Section 98 or subdivision (f)...
• California Revenue and Taxation Code Section 96.16
  (a) Notwithstanding any other provisions of this chapter, in the County of Orange, for the 1996-97 fiscal year, the amount of property tax revenue deemed...
• California Revenue and Taxation Code Section 96.165
  (a) Notwithstanding any other provision of this chapter, for each fiscal year for which this section is operative, the auditor for a county of the...
• California Revenue and Taxation Code Section 96.18
  (a) (1) Notwithstanding any other provision of this chapter, the Auditor for the County of San Diego shall, in allocating ad valorem property tax revenues...
• California Revenue and Taxation Code Section 96.19
  Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of Riverside for each fiscal...
• California Revenue and Taxation Code Section 96.2
  Except as otherwise provided in Section 96.21 or 96.22, for the purpose of apportioning property tax revenues each fiscal year: (a) The amount of property...
• California Revenue and Taxation Code Section 96.21
  (a) Notwithstanding any other provision of this chapter, in the County of Solano, the apportionment of property tax revenues made pursuant to Section 96.2 or...
• California Revenue and Taxation Code Section 96.22
  (a) Notwithstanding any other provision of this chapter, in any county with an eligible city, the apportionment of property tax revenues made pursuant to Section...
• California Revenue and Taxation Code Section 96.23
  (a) Notwithstanding any other provision of this chapter, in the County of Nevada, the apportionment of property tax revenues made pursuant to Section 96.2 or...
• California Revenue and Taxation Code Section 96.25
  Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of Plumas for each fiscal...
• California Revenue and Taxation Code Section 96.27
  Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of Santa Clara for the...
• California Revenue and Taxation Code Section 96.3
  (a) For the 1983-84 and 1984-85 fiscal years, no local agency shall impose a property tax rate pursuant to subdivision (a) of Section 93 for...
• California Revenue and Taxation Code Section 96.31
  (a) For the 1985-86 fiscal year and each fiscal year thereafter, a jurisdiction shall not impose a property tax rate pursuant to subdivision (a) of...
• California Revenue and Taxation Code Section 96.4
  (a) Notwithstanding any other provision of this part or Part 8 (commencing with Section 4651) of Division 1, when all loans, advances, or indebtedness incurred...
• California Revenue and Taxation Code Section 96.5
  The difference between the total amount of property tax revenue computed each year using the equalized assessment roll and the sum of the amounts allocated...
• California Revenue and Taxation Code Section 96.52
  Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of Santa Barbara for the...
• California Revenue and Taxation Code Section 96.6
  (a) Notwithstanding any other provision of law, for the purposes of this chapter, the apportionment of property tax revenues required by Article 1 (commencing with...
• California Revenue and Taxation Code Section 96.7
  In the case of any county taking over the responsibilities of an independent local health special district created pursuant to Chapter 6 (commencing with Section...
• California Revenue and Taxation Code Section 96.8
  (a) On or before August 1, 1982, and on or before August 1 of each year thereafter, any jurisdiction may request that the amount computed...
• California Revenue and Taxation Code Section 96.81
  Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in a county for which a Controller's audit...
• California Revenue and Taxation Code Section 97
  (a) Notwithstanding any other provision of this chapter, the computations and allocations made by each county pursuant to Section 96.1 or its predecessor section, for...
• California Revenue and Taxation Code Section 97.1
  (a) Notwithstanding any other provision of this chapter, the computations and allocations made by each county pursuant to Section 96.1 or its predecessor section, as...
• California Revenue and Taxation Code Section 97.2
  Notwithstanding any other provision of this chapter, the computations and allocations made by each county pursuant to Section 96.1 or its predecessor section shall be...
• California Revenue and Taxation Code Section 97.21
  For the purpose of determining under Section 97.2 the total annual revenues of a special district that provides fire protection or fire suppression services and...
• California Revenue and Taxation Code Section 97.22
  For the purposes of paragraph (1) of subdivision (c) of Section 97.2, "multicounty district" includes District 2 of the Alameda Contra Costa Transit District. This...
• California Revenue and Taxation Code Section 97.23
  (a) Notwithstanding Section 97.2 or any successor to that section, the Chino Basin Municipal Water District may maintain a stream of property tax revenue as...
• California Revenue and Taxation Code Section 97.3
  Notwithstanding any other provision of this chapter, the computations and allocations made by each county pursuant to Section 96.1 or its predecessor section, as modified...
• California Revenue and Taxation Code Section 97.31
  (a) (1) The Director of Finance shall direct the county auditor to reduce, in the 1993-94 fiscal year, the amount of the transfer to the...
• California Revenue and Taxation Code Section 97.313
  (a) Notwithstanding any other provision of this chapter, for the 1995-96 fiscal year only, the auditor of any qualified county shall, upon being directed by...
• California Revenue and Taxation Code Section 97.32
  Notwithstanding Section 97.3, a special district does not include, for purposes of the reductions required by that section, a memorial district formed pursuant to Article...
• California Revenue and Taxation Code Section 97.33
  (a) Notwithstanding any other provision of this chapter, for the 1993-94 fiscal year, the amounts of property tax revenue that are required to be shifted...
• California Revenue and Taxation Code Section 97.34
  (a) Notwithstanding any other provision of this chapter, the amount of the revenue reduction resulting from the application of subdivision (c) of Section 97.2 to...
• California Revenue and Taxation Code Section 97.35
  Notwithstanding Section 97.3, the amount of property tax revenues of a community service district that is subject to reduction pursuant to that section shall not...
• California Revenue and Taxation Code Section 97.36
  (a) Notwithstanding any other provision of this chapter, for the designated fiscal year, the amount of the revenue allocation reduction with respect to a qualified...
• California Revenue and Taxation Code Section 97.361
  Any reduction amount determined for a county pursuant to subdivision (a) of Section 97.36 that is not applied to the benefit of that county in...
• California Revenue and Taxation Code Section 97.37
  (a) Notwithstanding any other provision of this chapter, for the 1994-95 fiscal year and each fiscal year thereafter, the amount of property tax revenue deemed...
• California Revenue and Taxation Code Section 97.38
  Notwithstanding any contrary provision in paragraph (4) of subdivision (d) of Section 97.3 , for the County of Marin , commencing with the 1993-94 fiscal...
• California Revenue and Taxation Code Section 97.39
  (a) Notwithstanding any other provision of law, the amount of each allocation that was made to the Educational Revenue Augmentation Fund of the County of...
• California Revenue and Taxation Code Section 97.4
  (a) Notwithstanding Section 97.2 or 97.3 or any other provision of this chapter, in implementing the changes in allocations of property tax revenues required by...
• California Revenue and Taxation Code Section 97.401
  Commencing February 1, 2012, the county auditor shall make the calculations required by Section 97.4 based on the amount deposited on behalf of each former...
• California Revenue and Taxation Code Section 97.41
  (a) (1) Notwithstanding any other provision of this article, commencing with the 1995-96 fiscal year, the auditor shall allocate property tax revenue to a qualifying...
• California Revenue and Taxation Code Section 97.44
  (a) Notwithstanding any other provision of this article, in the County of San Luis Obispo, commencing with ad valorem property tax revenue allocations for the...
• California Revenue and Taxation Code Section 97.45
  Notwithstanding subdivision (d) of Section 97.2 and subdivision (d) of Section 97.3, the amount deposited in the Educational Revenue Augmentation Fund pursuant to Section 33681.9...
• California Revenue and Taxation Code Section 97.46
  Notwithstanding subdivision (d) of Section 97.2 and subdivision (d) of Section 97.3, the revenue deposited in the Educational Revenue Augmentation Fund pursuant to Section 33681.9...
• California Revenue and Taxation Code Section 97.68
  Notwithstanding any other provision of law, in allocating ad valorem property tax revenue allocations for each fiscal year during the fiscal adjustment period, all of...
• California Revenue and Taxation Code Section 97.69
  (a) Notwithstanding any other law, in allocating ad valorem property tax revenues to a Sales and Use Tax Compensation Fund under Section 97.68 or a...
• California Revenue and Taxation Code Section 97.70
  Notwithstanding any other provision of law, for the 2004-05 fiscal year and for each fiscal year thereafter, all of the following apply: (a) (1) (A)...
• California Revenue and Taxation Code Section 97.71
  Notwithstanding any other provision of law, for each of the 2004-05 and 2005-06 fiscal years, all of the following apply: (a) (1) The total amount...
• California Revenue and Taxation Code Section 97.72
  Notwithstanding any other provision of law, for each of the 2004-05 and 2005-06 fiscal years, all of the following apply: (a) (1) (A) (i) Except...
• California Revenue and Taxation Code Section 97.73
  Notwithstanding any other provision of law, for each of the 2004-05 and 2005-06 fiscal years, all of the following apply: (a) (1) (A) The total...
• California Revenue and Taxation Code Section 97.75
  Notwithstanding any other provision of law, for the 2004-05 and 2005-06 fiscal years, a county shall not impose a fee, charge, or other levy on...
• California Revenue and Taxation Code Section 97.76
  (a) On or before September 1, 2004, the Controller shall determine the countywide vehicle license fee adjustment amount, as defined in Section 97.70, for the...
• California Revenue and Taxation Code Section 97.77
  An enterprise special district and a nonenterprise special district shall not pledge, on or after July 1, 2004, and before June 30, 2006, through a...
• California Revenue and Taxation Code Section 97.78
  (a) (1) Notwithstanding any other law, for the 2007-08 fiscal year, the total amount of ad valorem property tax revenue deemed allocated by the Fresno...
• California Revenue and Taxation Code Section 97.80
  (a) Notwithstanding any other provision of law, for the 2009-10 fiscal year and for each fiscal year thereafter, the auditor of a qualified county shall...
• California Revenue and Taxation Code Section 97.81
  (a) Notwithstanding any other provision of law, for the 2011-12 fiscal year and for each fiscal year thereafter, the auditor of a qualified county shall...
• California Revenue and Taxation Code Section 98
  (a) In each county, other than the County of Ventura, having within its boundaries a qualifying city, the computations made pursuant to Section 96.1 or...
• California Revenue and Taxation Code Section 98.01
  (a) An independent qualifying city shall receive a distribution of the following percentages of the TEA formula, as computed in subdivision (c) of Section 98,...
• California Revenue and Taxation Code Section 98.02
  (a) In the County of Ventura, the computations made pursuant to Section 96.1 or its predecessor section, for the 1989-90 fiscal year and each fiscal...
• California Revenue and Taxation Code Section 98.03
  For purposes of Section 98, the definition of qualifying city contained in subdivision (d) of that section shall not include the City of Foster City.
• California Revenue and Taxation Code Section 98.1
  (a) In the County of Orange, the computations made pursuant to Section 96.1 or its predecessor section, for the 1984-85 fiscal year only, shall be...
• California Revenue and Taxation Code Section 98.2
  For the 2011-12 fiscal year, and each fiscal year thereafter, the computations provided for in Sections 98 and 98.1 shall be performed in a manner...
• California Revenue and Taxation Code Section 99
  (a) For the purposes of the computations required by this chapter: (1) In the case of a jurisdictional change, other than a city incorporation or...
• California Revenue and Taxation Code Section 99.01
  (a) For the purposes of Section 99, in the case of a jurisdictional change that will result in a special district providing one or more...
• California Revenue and Taxation Code Section 99.02
  (a) For the purposes of the computations required by this chapter for the 1985-86 fiscal year and fiscal years thereafter, in the case of any...
• California Revenue and Taxation Code Section 99.03
  (a) For the purposes of Section 99, in the case of a jurisdictional change that results in a qualifying city, as defined in Section 98,...
• California Revenue and Taxation Code Section 99.1
  (a) For the purposes of the computations required by this chapter for the 1986-87 fiscal year and fiscal years thereafter, in the case of any...
• California Revenue and Taxation Code Section 99.2
  No amendment made by any chapter of the Statutes of 1980, or any year thereafter, to Section 99 of the Revenue and Taxation Code shall...
• California Revenue and Taxation Code Section 100
  Notwithstanding any other provision of law, commencing with the 1988-89 fiscal year, property tax assessed value attributable to unitary and operating nonunitary property, as defined...
• California Revenue and Taxation Code Section 100.01
  Commencing with the 1995-96 fiscal year, the aggregate assessed value of all county-assessed property rights or interests as described in Section 401.8 shall be assigned...
• California Revenue and Taxation Code Section 100.05
  Subparagraph (A) of paragraph (1) of subdivision (a) of Section 25.5 of Article XIII of the California Constitution is hereby suspended for the 2009-10 fiscal
• California Revenue and Taxation Code Section 100.06
  (a) In accordance with the suspension under Section 100.05 of the Revenue and Taxation Code of subparagraph (A) of paragraph (1) of subdivision (a) of...
• California Revenue and Taxation Code Section 100.11
  (a) Notwithstanding any other law, for the 2007-08 fiscal year and for each fiscal year thereafter, property tax assessed value attributable to unitary property, as...
• California Revenue and Taxation Code Section 100.2
  Supplemental property tax revenues for 1985-86 and each year thereafter, generated by Sections 75 to 75.80, inclusive, shall be apportioned using the property tax apportionment...
• California Revenue and Taxation Code Section 100.3
  Notwithstanding any other provision of this chapter, in the County of Santa Cruz, the auditor shall, for the 1993-94 fiscal year only, deposit those property...
• California Revenue and Taxation Code Section 100.3
  Notwithstanding any other provision of this chapter, in the County of Santa Cruz, the auditor shall, for the 1997-98 and future fiscal years, upon the...
• California Revenue and Taxation Code Section 100.4
  Notwithstanding any other provision of law, the allocations and apportionments made in a County of the Eighteenth Class of revenues generated by Sections 75 to...
• California Revenue and Taxation Code Section 100.6
  (a) For the 1989-90 and 1990-91 fiscal years, property tax revenue shall be allocated by the Sacramento County Auditor to special districts, as defined in...
• California Revenue and Taxation Code Section 100.7
  Notwithstanding any other law, commencing with the 1999-2000 fiscal year, the apportionment of property tax revenues in the County of San Bernardino shall be modified...
• California Revenue and Taxation Code Section 100.9
  (a) Notwithstanding any other provision of law and except as provided in subdivision (b), for the 2003-04 fiscal year and each fiscal year thereafter, all...
• California Revenue and Taxation Code Section 100.95
  (a) Notwithstanding any other law, for the 2007-08 fiscal year and each fiscal year thereafter, all of the following apply: (1) The property tax assessed...
• California Revenue and Taxation Code Section 100.96
  (a) Notwithstanding any other law, for the 2011-12 fiscal year and each fiscal year thereafter, all of the following shall apply: (1) The revenue from...
• California Revenue and Taxation Code Section 101
  Unless the context otherwise requires, the general provisions hereinafter set forth govern the construction of this division.
• California Revenue and Taxation Code Section 102
  Nothing in this division shall be construed to permit double taxation.
• California Revenue and Taxation Code Section 103
  "Property" includes all matters and things, real, personal, and mixed, capable of private ownership.
• California Revenue and Taxation Code Section 104
  "Real estate" or "real property" includes: (a) The possession of, claim to, ownership of, or right to the possession of land. (b) All mines, minerals,...
• California Revenue and Taxation Code Section 105
  "Improvements" includes: (a) All buildings, structures, fixtures, and fences erected on or affixed to the land. (b) All fruit, nut bearing, or ornamental trees and...
• California Revenue and Taxation Code Section 106
  "Personal property" includes all property except real estate.
• California Revenue and Taxation Code Section 107
  "Possessory interests" means the following: (a) Possession of, claim to, or right to the possession of land or improvements that is independent, durable, and exclusive...
• California Revenue and Taxation Code Section 107.1
  The full cash value of a possessory interest, when arising out of a lease of exempt property, is the excess, if any, of the value...
• California Revenue and Taxation Code Section 107.2
  The full cash value of leasehold estates in exempt property for the production of gas, petroleum and other hydrocarbon substances from beneath the surface of...
• California Revenue and Taxation Code Section 107.3
  The full cash value of leasehold estates in exempt property for the production of gas, petroleum and other hydrocarbon substances from beneath the surface of...
• California Revenue and Taxation Code Section 107.4
  (a) For purposes of paragraph (1) of subdivision (a) of Section 107, there is no independent possession or use of land or improvements if that...
• California Revenue and Taxation Code Section 107.6
  (a) The state or any local public entity of government, when entering into a written contract with a private party whereby a possessory interest subject...
• California Revenue and Taxation Code Section 107.7
  (a) When valuing possessory interests in real property created by the right to place wires, conduits, and appurtenances along or across public streets, rights-of-way, or...
• California Revenue and Taxation Code Section 107.8
  (a) For purposes of applying subdivision (a) of Section 107 to a lease-leaseback of publicly owned real property, the possession of, claim to, or right...
• California Revenue and Taxation Code Section 107.9
  (a) In addition to any taxable real property interests that an operator of certificated aircraft has at a publicly owned airport that are interests stated...
• California Revenue and Taxation Code Section 108
  "State-assessed property" means all property required to be assessed by the board under Section 19 of Article XIII of the Constitution and which is subject...
• California Revenue and Taxation Code Section 109
  "Roll" means the entire assessment roll. The "secured roll" is that part of the roll containing State assessed property and property the taxes on which...
• California Revenue and Taxation Code Section 109.5
  "Machine-prepared roll" means an assessment roll prepared by electronic data-processing equipment, bookkeeping machine, typewriter, or other mechanical device, and such a roll may be displayed...
• California Revenue and Taxation Code Section 109.6
  With the consent of the auditor and tax collector and approval of the board of supervisors, data normally appearing on an extended roll and abstract...
• California Revenue and Taxation Code Section 110
  (a) Except as is otherwise provided in Section 110.1, "full cash value" or "fair market value" means the amount of cash or its equivalent that...
• California Revenue and Taxation Code Section 110.1
  (a) For purposes of subdivision (a) of Section 2 of Article XIII A of the California Constitution, "full cash value" of real property, including possessory...
• California Revenue and Taxation Code Section 110.5
  "Full value" means fair market value, full cash value, or such other value standard as is prescribed by the Constitution or in this code under...
• California Revenue and Taxation Code Section 115
  "Interest" in any property includes any legal or equitable interest.
• California Revenue and Taxation Code Section 116
  "Map" includes plat.
• California Revenue and Taxation Code Section 117
  "Lien date" is the time when taxes for any fiscal year become a lien on property.
• California Revenue and Taxation Code Section 118
  "Assessment year" means the period beginning with a lien date and ending immediately prior to the succeeding lien date for taxes levied by the same
• California Revenue and Taxation Code Section 119
  "County board" means the county board of supervisors when sitting as the county board of equalization.
• California Revenue and Taxation Code Section 121
  "Taxing agency" includes the State, county, and city. "Taxing agency" also includes every district that assesses property for taxation purposes and levies taxes or assessments...
• California Revenue and Taxation Code Section 122
  "Revenue district" includes every city and district for which the county officers assess property and collect taxes or assessments.
• California Revenue and Taxation Code Section 123
  "Amount of defaulted taxes" on property means the sum of the following amounts: (a) The amount of taxes which were a lien on the real...
• California Revenue and Taxation Code Section 124
  "Current taxes" means taxes which are a lien on property, but which are not included in "amount of defaulted taxes" except that, between a lien...
• California Revenue and Taxation Code Section 125
  "Current roll" means the roll containing the property on which current taxes are a lien.
• California Revenue and Taxation Code Section 126
  "Tax-defaulted property" is real property which is subject to a lien for taxes which, by operation of law and by declaration of the tax collector,...
• California Revenue and Taxation Code Section 128
  "Assessor" means the assessing officer of a county, by whatever title he may be known.
• California Revenue and Taxation Code Section 129
  "Business inventories" shall include goods intended for sale or lease in the ordinary course of business and shall include raw materials and work in process...
• California Revenue and Taxation Code Section 130
  (a) "Vessel" includes every description of watercraft used or capable of being used as a means of transportation on water, but does not include aircraft....
• California Revenue and Taxation Code Section 134
  "Unsecured property" is property: (a) The taxes on which are not a lien on real property sufficient, in the opinion of the assessor, to secure...
• California Revenue and Taxation Code Section 135
  (a) "Assessed value" shall mean 25 percent of full value to and including the 1980-81 fiscal year, and shall mean 100 percent of full value...
• California Revenue and Taxation Code Section 136
  Whenever any taxes or assessments are entered on the roll under any provision of law, such taxes or assessments shall, notwithstanding any other provision of...
• California Revenue and Taxation Code Section 155
  The time fixed in this division for the performance of any act by the assessor or county board may be extended by the board or...
• California Revenue and Taxation Code Section 155.3
  The time fixed for the performance of any act by the auditor or tax collector may be extended by the Controller for not more than...
• California Revenue and Taxation Code Section 155.20
  (a) Subject to the limitations listed in subdivisions (b), (c), (d), and (e), a county board of supervisors may exempt from property tax all real...
• California Revenue and Taxation Code Section 156
  In the assessment, advertisement, and sale of real property for taxes, initial letters, abbreviations, and figures may be used to designate the township, range, section,...
• California Revenue and Taxation Code Section 158
  The Controller has general supervision over the general procedure for tax sales, tax deeds, and redemptions and, to this end, may make any rules and...
• California Revenue and Taxation Code Section 160
  In any action against the county to quiet title allowed under this division, service of process shall be made on the tax collector of the...
• California Revenue and Taxation Code Section 162
  The assessor, tax collector, and auditor shall, except where specifically prohibited by law, charge and collect a fee of one dollar ($1) for preparing each...
• California Revenue and Taxation Code Section 162.1
  (a) The assessor, tax collector, or auditor shall charge and collect a fee to cover the actual and reasonable costs incurred by the assessor, tax...
• California Revenue and Taxation Code Section 162.5
  Any taxing agency, including a taxing agency having its own system for the levying and collection of taxes or assessments, but excluding a county, may...
• California Revenue and Taxation Code Section 163
  Any entity that receives revenue that is derived from payments with respect to an assessment lien created pursuant to the Improvement Bond Act of 1911...
• California Revenue and Taxation Code Section 163.5
  The provisions of this division relating to actions and proceedings for quieting title to property, and holding any tax deed to be void, shall apply...
• California Revenue and Taxation Code Section 164
  The chief accounting officer of each taxing agency other than the State, may examine and audit the accounts of any other taxing agency, other than...
• California Revenue and Taxation Code Section 166
  (a) Whenever a taxpayer is required to file any statement, affidavit, application, or any other paper or document with a taxing agency by a specified...
• California Revenue and Taxation Code Section 167
  (a) Notwithstanding any other provision of law to the contrary, and except as provided in subdivision (b), there shall be a rebuttable presumption affecting the...
• California Revenue and Taxation Code Section 168
  Any document required in this division to be executed by the tax collector may be executed with a facsimile signature in lieu of a manual...
• California Revenue and Taxation Code Section 168.5
  Any document required in this division to be acknowledged by the county clerk at no charge may be acknowledged by a notary public or other...
• California Revenue and Taxation Code Section 169
  The board shall encourage uniform statewide appraisal and assessment practices.
• California Revenue and Taxation Code Section 170
  (a) Notwithstanding any provision of law to the contrary, the board of supervisors may, by ordinance, provide that every assessee of any taxable property, or...
• California Revenue and Taxation Code Section 171
  (a) Notwithstanding any other provision of law, no interest or penalties shall be imposed or collected with respect to any delinquent installments of property taxes...
• California Revenue and Taxation Code Section 172
  Whenever a manufactured home is destroyed on or after January 1, 1982, as the result of a disaster declared by the Governor, the owner shall...
• California Revenue and Taxation Code Section 172.1
  (a) To claim tax relief in accordance with the provisions of this chapter, the owner shall execute a declaration under penalty of perjury that the...
• California Revenue and Taxation Code Section 175
  All deeds heretofore and hereafter issued to any taxing agency, including taxing agencies which have their own system for the levying and collection of taxes,...
• California Revenue and Taxation Code Section 177
  (a) A proceeding based on an alleged invalidity or irregularity of any deed heretofore or hereafter issued upon the sale of property by any taxing...
• California Revenue and Taxation Code Section 181
  As used in this chapter: (a) "Eligible county" means a county which meets both of the following requirements: (1) Has been proclaimed by the Governor...
• California Revenue and Taxation Code Section 182
  On or before May 31, 1986, the tax collector of an eligible county shall certify to the Director of Finance the total amount of the...
• California Revenue and Taxation Code Section 182.5
  If an eligible county has adopted an ordinance in accordance with Section 191, the tax collector shall certify to the Director of Finance on or...
• California Revenue and Taxation Code Section 183
  If the tax collector of an eligible county has certified to the Director of Finance the information specified in Section 182, the Director of Finance...
• California Revenue and Taxation Code Section 184
  If the tax collector of an eligible county has certified to the Director of Finance the information specified in Section 182.5, the Director of Finance...
• California Revenue and Taxation Code Section 185
  (a) Any owner of eligible property who files on or before April 10, 1986, a claim for reassessment pursuant to the provisions of Section 170...
• California Revenue and Taxation Code Section 187
  On or before December 31, 1986, each eligible county shall compute and remit to the Controller for deposit in the General Fund an amount equal...
• California Revenue and Taxation Code Section 187.5
  On or before December 31, 1986, each eligible county which has adopted an ordinance in accordance with Section 191, shall compute and remit to the...
• California Revenue and Taxation Code Section 188
  The allocation of funds to and the repayment of funds by counties made pursuant to this chapter shall be subject to review and audit by...
• California Revenue and Taxation Code Section 188.5
  The Department of Finance and the Controller shall establish guidelines in carrying out the provisions of this chapter. These guidelines shall include a procedure for...
• California Revenue and Taxation Code Section 189
  Each eligible county shall make every reasonable effort to inform eligible property owners of the benefits provided by this chapter.
• California Revenue and Taxation Code Section 190
  It is the intent of this chapter to provide immediate tax relief where property was damaged during the February 1986 storms and floods and to...
• California Revenue and Taxation Code Section 191
  Each eligible county may adopt an ordinance to permit the deferral of unpaid nondelinquent supplemental roll taxes on eligible property reassessed pursuant to Chapter 3.5...
• California Revenue and Taxation Code Section 194
  As used in this chapter: (a) "Eligible county" means a county that meets both of the following requirements: (1) Has been proclaimed by the Governor...
• California Revenue and Taxation Code Section 194.1
  (a) Any owner of eligible property who files on or before the next property tax installment payment date, a claim for reassessment pursuant to Section...
• California Revenue and Taxation Code Section 194.2
  On or before January 15 or May 15, whichever date is sooner, the tax collector of an eligible county shall certify to the Director of...
• California Revenue and Taxation Code Section 194.3
  If an eligible county has adopted an ordinance in accordance with Section 194.9, the tax collector shall certify to the Director of Finance on or...
• California Revenue and Taxation Code Section 194.4
  After the tax collector of an eligible county has certified an amount to the Director of Finance pursuant to Section 194.2 or Section 194.3, the...
• California Revenue and Taxation Code Section 194.5
  On or before the December 31 or April 30 next following an eligible county's receipt of an allocation pursuant to Section 194.4, whichever date is...
• California Revenue and Taxation Code Section 194.8
  The allocation of funds to, and the repayment of funds by, counties made pursuant to this chapter shall be subject to review and audit by...
• California Revenue and Taxation Code Section 194.9
  Each eligible county may adopt an ordinance to permit the deferral of unpaid nondelinquent current fiscal year supplemental roll taxes on eligible property reassessed pursuant...
• California Revenue and Taxation Code Section 195
  The Department of Finance shall establish guidelines in carrying out this chapter. These guidelines shall include a procedure for the review of claims submitted by...
• California Revenue and Taxation Code Section 195.1
  Any eligible county may adopt an ordinance providing for the temporary postponement of the second consecutive installment of taxes on property on the regular secured...
• California Revenue and Taxation Code Section 195.2
  In the 1991-92 fiscal year or as soon as possible thereafter during the 1992-93 fiscal year, the county auditor of an eligible county, proclaimed by...
• California Revenue and Taxation Code Section 195.3
  After the county auditor of an eligible county described in Section 195.2 has made the applicable certification to the Director of Finance pursuant to Section...
• California Revenue and Taxation Code Section 195.4
  On or before December 31, 1992, each eligible county described in Section 195.2 shall compute and remit to the Controller for deposit in the General...
• California Revenue and Taxation Code Section 195.5
  In the 1991-92 fiscal year or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in...
• California Revenue and Taxation Code Section 195.6
  After the county auditor of an eligible county described in Section 195.5 has made the applicable certification to the Director of Finance pursuant to Section...
• California Revenue and Taxation Code Section 195.7
  On or before December 31, 1993, each eligible county described in Section 195.5 shall compute and remit to the Controller for deposit in the General...
• California Revenue and Taxation Code Section 195.71
  In the 1993-94 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in...
• California Revenue and Taxation Code Section 195.72
  After the county auditor of an eligible county, as described in Section 195.71, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 195.73
  On or before December 31, 1995, each eligible county, as described in Section 195.71, shall compute and remit to the Controller for deposit in the...
• California Revenue and Taxation Code Section 195.77
  In the 1996-97 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in...
• California Revenue and Taxation Code Section 195.78
  After the county auditor of an eligible county, as described in Section 195.77, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 195.79
  On or before July 1, 1998, each eligible county, as described in Section 195.77, shall compute and remit to the Controller for deposit in the...
• California Revenue and Taxation Code Section 195.80
  In the 1997-98 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a...
• California Revenue and Taxation Code Section 195.81
  After the county auditor of an eligible county, as described in Section 195.80, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 195.82
  On or before June 30, 1999, each eligible county, as described in Section 195.80, shall compute and remit to the Controller for deposit in the...
• California Revenue and Taxation Code Section 195.83
  In the 1998-99 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a...
• California Revenue and Taxation Code Section 195.84
  After the county auditor of an eligible county, as described in Section 195.83, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 195.85
  On or before June 30, 2000, each eligible county, as described in Section 195.83, shall compute and remit to the Controller for deposit in the...
• California Revenue and Taxation Code Section 195.86
  By September 30, 2001, the auditor of the County of Napa, which was the subject of the Governor's Proclamation of a state of emergency for...
• California Revenue and Taxation Code Section 195.87
  After the county auditor of an eligible county, as described in Section 195.86, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 195.88
  On or before June 30, 2002, each eligible county, as described in Section 195.86, shall compute and remit to the Controller for deposit in the...
• California Revenue and Taxation Code Section 195.89
  By September 30, 2004, the auditors of the Counties of Los Angeles, Riverside, San Bernardino, San Diego, San Luis Obispo, Santa Barbara, and Ventura, which...
• California Revenue and Taxation Code Section 195.90
  After the county auditor of an eligible county, as described in Section 195.89, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 195.91
  On or before June 30, 2005, each eligible county, as described in Section 195.89, shall compute and remit to the Controller for deposit in the...
• California Revenue and Taxation Code Section 195.92
  (a) By September 30, 2005, the auditors of the Counties of Kern, Los Angeles, Santa Barbara, and Ventura, which were the subject of the Governor's...
• California Revenue and Taxation Code Section 195.93
  After the county auditor of an eligible county, as described in Section 195.92, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 195.94
  (a) On or before June 30, 2006, each eligible county, as described in Section 195.92, shall compute and remit to the Controller for deposit in...
• California Revenue and Taxation Code Section 195.95
  (a) By September 30, 2005, the Auditor of Shasta County, which was the subject of the Governor's Proclamation of a state of emergency for the...
• California Revenue and Taxation Code Section 195.96
  After the Auditor of Shasta County has made the applicable certification to the Director of Finance pursuant to Section 195.95, the director shall, within 30...
• California Revenue and Taxation Code Section 195.97
  (a) On or before June 30, 2006, Shasta County shall compute and remit to the Controller for deposit in the General Fund an amount equal...
• California Revenue and Taxation Code Section 195.98
  (a) By September 30, 2005, the auditors of the Counties of Orange, Riverside, San Bernardino, and San Diego, which counties were the subject of the...
• California Revenue and Taxation Code Section 195.99
  After the county auditor of an eligible county, as described in Section 195.98, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 195.100
  (a) On or before June 30, 2006, each eligible county, as described in Section 195.98, shall compute and remit to the Controller for deposit in...
• California Revenue and Taxation Code Section 195.101
  (a) In fiscal year 2005-06, the auditors of the Counties of Del Norte, Humboldt, Lake, Mendocino, Napa, Sonoma, and Trinity, which counties were the subject...
• California Revenue and Taxation Code Section 195.102
  After the county auditor of an eligible county, as described in Section 195.101, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 195.103
  (a) On or before June 30, 2007, each eligible county, as described in Section 195.101, shall compute and remit to the Controller for deposit in...
• California Revenue and Taxation Code Section 195.104
  (a) By September 30, 2006, the auditors of the Counties of Alameda, Alpine, Amador, Butte, Calaveras, Colusa, Contra Costa, El Dorado, Fresno, Kings, Lake, Lassen,...
• California Revenue and Taxation Code Section 195.105
  After the county auditor of an eligible county, as described in Section 195.104, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 195.106
  (a) On or before June 30, 2007, each eligible county, as described in Section 195.104, shall compute and remit to the Controller for deposit in...
• California Revenue and Taxation Code Section 195.107
  (a) By October 31, 2007, the auditor of the County of Ventura, which was the subject of the Governor's proclamations of a state of emergency...
• California Revenue and Taxation Code Section 195.108
  After the county auditor of the eligible county, as described in Section 195.107, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 195.109
  (a) On or before June 30, 2008, the eligible county, as described in Section 195.107, shall compute and remit to the Controller for deposit in...
• California Revenue and Taxation Code Section 195.110
  (a) By October 31, 2007, the auditor of the County of Riverside, which was the subject of the Governor's proclamation of a state of emergency...
• California Revenue and Taxation Code Section 195.111
  After the county auditor of an eligible county, as described in Section 195.110, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 195.112
  (a) On or before June 30, 2008, each eligible county, as described in Section 195.110, shall compute and remit to the Controller for deposit in...
• California Revenue and Taxation Code Section 195.116
  (a) By October 31, 2007, the auditors of the Counties of El Dorado, Fresno, Imperial, Kern, Kings, Madera, Merced, Monterey, Riverside, San Bernardino, San Diego,...
• California Revenue and Taxation Code Section 195.117
  After the county auditor of an eligible county, as described in Section 195.116, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 195.118
  (a) On or before June 30, 2008, each eligible county, as described in Section 195.116, shall compute and remit to the Controller for deposit in...
• California Revenue and Taxation Code Section 195.120
  (a) By October 31, 2008, the auditor of the County of El Dorado, which was the subject of the Governor's proclamation of a state of...
• California Revenue and Taxation Code Section 195.121
  After the county auditor of the eligible county, as described in Section 195.120, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 195.122
  (a) On or before June 30, 2009, the eligible county, as described in Section 195.120, shall compute and remit to the Controller for deposit in...
• California Revenue and Taxation Code Section 195.123
  (a) By September 30, 2008, the auditors of the Counties of Santa Barbara and Ventura, which were the subject of the Governor's proclamation of a...
• California Revenue and Taxation Code Section 195.124
  After the county auditor of the eligible county, as described in Section 195.123, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 195.125
  (a) On or before June 30, 2009, the eligible county, as described in Section 195.123, shall compute and remit to the Controller for deposit in...
• California Revenue and Taxation Code Section 195.128
  (a) By October 30, 2008, the auditors of the Counties of Los Angeles, Orange, Riverside, San Bernardino, San Diego, Santa Barbara, and Ventura, which were...
• California Revenue and Taxation Code Section 195.129
  After the county auditor of the eligible county, as described in Section 195.128, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 195.130
  (a) On or before June 30, 2009, the eligible county, as described in Section 195.128, shall compute and remit to the Controller for deposit in...
• California Revenue and Taxation Code Section 195.131
  (a) By October 30, 2008, the auditor of the County of Riverside, which was the subject of the Governor's proclamation of a state of emergency...
• California Revenue and Taxation Code Section 195.132
  After the county auditor of the eligible county, as described in Section 195.131, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 195.133
  (a) On or before June 30, 2009, the eligible county, as described in Section 195.131, shall compute and remit to the Controller for deposit in...
• California Revenue and Taxation Code Section 195.134
  (a) By September 30, 2009, the auditors of the Counties of Butte, Kern, Mariposa, Mendocino, Monterey, Plumas, Santa Clara, Santa Cruz, Shasta, and Trinity, which...
• California Revenue and Taxation Code Section 195.135
  After the county auditor of the eligible county, as described in Section 195.134, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 195.136
  (a) On or before June 30, 2010, the eligible county, as described in Section 195.134, shall compute and remit to the Controller for deposit in...
• California Revenue and Taxation Code Section 195.137
  (a) By September 30, 2009, the auditor of the County of Santa Barbara, which was the subject of the Governor's proclamation of a state of...
• California Revenue and Taxation Code Section 195.138
  After the county auditor of the eligible county, as described in Section 195.137, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 195.139
  (a) On or before June 30, 2010, an eligible county, as described in Section 195.137, shall compute and remit to the Controller for deposit in...
• California Revenue and Taxation Code Section 195.140
  (a) By September 30, 2009, the auditor of the County of Inyo, which was the subject of the Governor's proclamations of a state of emergency...
• California Revenue and Taxation Code Section 195.141
  After the county auditor of an eligible county, as described in Section 195.140, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 195.142
  (a) On or before June 30, 2010, each eligible county, as described in Section 195.140, shall compute and remit to the Controller for deposit in...
• California Revenue and Taxation Code Section 195.143
  (a) By September 30, 2009, the auditor of the County of Humboldt, which was the subject of the Governor's proclamation of a state of emergency...
• California Revenue and Taxation Code Section 195.144
  After the county auditor of the eligible county, as described in Section 195.143, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 195.145
  (a) On or before June 30, 2010, an eligible county, as described in Section 195.143, shall compute and remit to the Controller for deposit in...
• California Revenue and Taxation Code Section 195.164
  (a) By October 30, 2010, the auditor of the County of Humboldt, which was the subject of the Governor's proclamation of a state of emergency...
• California Revenue and Taxation Code Section 195.165
  After the county auditor of the eligible county, as described in Section 195.164, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 195.166
  (a) On or before June 30, 2011, an eligible county, as described in Section 195.164, shall compute and remit to the Controller for deposit in...
• California Revenue and Taxation Code Section 195.167
  (a) By October 30, 2010, the auditors of the Counties of Calaveras, Imperial, Los Angeles, Orange, Riverside, San Bernardino, San Francisco, and Siskiyou, which were...
• California Revenue and Taxation Code Section 195.168
  After the county auditor of the eligible county, as described in Section 195.167, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 195.169
  (a) On or before June 30, 2011, an eligible county, as described in Section 195.167, shall compute and remit to the Controller for deposit in...
• California Revenue and Taxation Code Section 195.170
  (a) By October 30, 2010, the auditor of the County of Imperial, which was the subject of the Governor's proclamation of a state of emergency...
• California Revenue and Taxation Code Section 195.171
  After the county auditor of the eligible county, as described in Section 195.170, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 195.172
  (a) On or before June 30, 2011, an eligible county, as described in Section 195.170, shall compute and remit to the Controller for deposit in...
• California Revenue and Taxation Code Section 195.176
  (a) By October 30, 2011, the auditor of the County of San Mateo, which was the subject of the Governor's proclamation of a state of...
• California Revenue and Taxation Code Section 195.177
  After the county auditor of the County of San Mateo has made the applicable certification to the Director of Finance pursuant to Section 195.176, the...
• California Revenue and Taxation Code Section 195.178
  (a) On or before June 30, 2012, the County of San Mateo shall compute and remit to the Controller for deposit in the General Fund...
• California Revenue and Taxation Code Section 196.1
  In the 1991-92 fiscal year or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in...
• California Revenue and Taxation Code Section 196.2
  After the county auditor of an eligible county described in Section 196.1 has made the applicable certification to the Director of Finance pursuant to Section...
• California Revenue and Taxation Code Section 196.3
  On or before December 31, 1993, each eligible county described in Section 196.1 shall compute and remit to the Controller for deposit in the General...
• California Revenue and Taxation Code Section 196.4
  (a) In the 1991-92 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as...
• California Revenue and Taxation Code Section 196.5
  After the county auditor of an eligible county, as described in Section 196.4, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 196.6
  (a) On or before December 31, 1992, each eligible county, as described in subdivision (a) of Section 196.4, shall compute and remit to the Controller...
• California Revenue and Taxation Code Section 196.61
  In the 1992-93 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in...
• California Revenue and Taxation Code Section 196.62
  After the county auditor of an eligible county, as described in Section 196.61, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 196.63
  On or before December 31, 1993, each eligible county, as described in Section 196.61, shall compute and remit to the Controller for deposit in the...
• California Revenue and Taxation Code Section 196.65
  In the 1992-93 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a...
• California Revenue and Taxation Code Section 196.66
  After the county auditor of an eligible county, as described in Section 196.65, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 196.67
  On or before December 31, 1993, each eligible county, as described in Section 196.65, shall compute and remit to the Controller for deposit in the...
• California Revenue and Taxation Code Section 196.7
  In the 1992-93 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a...
• California Revenue and Taxation Code Section 196.8
  After the county auditor of an eligible county, as described in Section 196.7, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 196.9
  On or before December 31, 1993, each eligible county, as described in Section 196.7, shall compute and remit to the Controller for deposit in the...
• California Revenue and Taxation Code Section 196.91
  In the 1994-95 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in...
• California Revenue and Taxation Code Section 196.91
  In the 1994-95 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in...
• California Revenue and Taxation Code Section 196.91
  In the 1994-95 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in...
• California Revenue and Taxation Code Section 196.92
  After the county auditor of an eligible county, as described in Section 196.91, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 196.92
  After the county auditor of an eligible county, as described in Section 196.91, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 196.92
  After the county auditor of an eligible county, as described in Section 196.91, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 196.93
  On or before December 31, 1995, or as soon as possible thereafter, each eligible county, as described in Section 196.91, shall compute and remit to...
• California Revenue and Taxation Code Section 196.93
  On or before December 31, 1995, or as soon as possible thereafter, each eligible county, as described in Section 196.91, shall compute and remit to...
• California Revenue and Taxation Code Section 196.93
  On or before June 30, 1996, each eligible county, as described in Section 196.91, shall compute and remit to the Controller for deposit in the...
• California Revenue and Taxation Code Section 196.94
  In the 1993-94 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in...
• California Revenue and Taxation Code Section 196.95
  After the county auditor of an eligible county, as described in Section 196.94, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 196.96
  On or before December 31, 1995, each eligible county, as described in Section 196.94, shall compute and remit to the Controller for deposit in the...
• California Revenue and Taxation Code Section 196.97
  In the 1994-95 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in...
• California Revenue and Taxation Code Section 196.98
  After the county auditor of an eligible county, as described in Section 196.97, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue and Taxation Code Section 196.99
  On or before December 31, 1995, each eligible county, as described in Section 196.97, shall compute and remit to the Controller for deposit in the...
• California Revenue and Taxation Code Section 197
  As used in this chapter: (a) "Eligible county" means a county which meets both of the following requirements: (1) Has been proclaimed by the Governor...
• California Revenue and Taxation Code Section 197.1
  (a) Any owner of eligible property who files on or before December 10, 1989, a claim for reassessment pursuant to Section 170 may apply to...
• California Revenue and Taxation Code Section 197.2
  On or before January 15, 1990, the tax collector of an eligible county shall certify to the Director of Finance the total amount of the...
• California Revenue and Taxation Code Section 197.3
  If an eligible county has adopted an ordinance in accordance with Section 197.9, the tax collector shall certify to the Director of Finance on or...
• California Revenue and Taxation Code Section 197.4
  After the tax collector of an eligible county has made the applicable certification to the Director of Finance pursuant to Section 197.2, the director shall,...
• California Revenue and Taxation Code Section 197.5
  On or before December 31, 1990, each eligible county shall compute and remit to the Controller for deposit in the General Fund an amount equal...
• California Revenue and Taxation Code Section 197.6
  On or before December 31, 1990, each eligible county which has adopted an ordinance in accordance with Section 197.9, shall compute and remit to the...
• California Revenue and Taxation Code Section 197.8
  The allocation of funds to, and the repayment of funds by, counties made pursuant to this chapter shall be subject to review and audit by...
• California Revenue and Taxation Code Section 197.9
  Each eligible county may adopt an ordinance to permit the deferral of unpaid nondelinquent 1989-90 fiscal year supplemental roll taxes on eligible property reassessed pursuant...
• California Revenue and Taxation Code Section 198
  The Department of Finance shall establish guidelines in carrying out this chapter. These guidelines shall include a procedure for the review of claims submitted by...
• California Revenue and Taxation Code Section 198.1
  Any eligible county may adopt an ordinance providing for the temporary postponement of the April 10, 1990, installment of taxes on property on the regular...
• California Revenue and Taxation Code Section 201
  All property in this State, not exempt under the laws of the United States or of this State, is subject to taxation under this code.
• California Revenue and Taxation Code Section 201.1
  Property owned by a nonprofit entity, in which a transit development board has the sole ownership interest in the entity, shall be deemed to be...
• California Revenue and Taxation Code Section 201.2
  (a) A nonprofit corporation which has contracted with the board of supervisors pursuant to Section 25905, 25906, 25907, or 25908 of the Government Code for...
• California Revenue and Taxation Code Section 201.3
  Property which is exclusively devoted to public purposes and is owned by a nonprofit entity, in which a chartered city with a population of over...
• California Revenue and Taxation Code Section 201.4
  (a) The possessory interest of a nonprofit entity, solely owned by the City of Palm Springs, in property which is located wholly within the boundaries...
• California Revenue and Taxation Code Section 201.5
  (a) Possessory interests in property acquired by or for the California Pollution Control Financing Authority pursuant to Division 27 (commencing with Section 44500) of the...
• California Revenue and Taxation Code Section 201.6
  (a) Subject to subdivision (b), property that is exclusively devoted to a public purpose and is owned by a nonprofit entity, the property, assets, profits,...
• California Revenue and Taxation Code Section 202
  (a) The exemption of the following property is as specified in subdivisions (a), (b), (d), and (h) of Section 3 of Article XIII of the...
• California Revenue and Taxation Code Section 202.2
  Any reduction in property taxes on leased property used for libraries and museums that are free and open to the public, leased property used exclusively...
• California Revenue and Taxation Code Section 202.5
  Personal property used exclusively in the performance of activities authorized by Division 8 (commencing with Section 89000) of the Education Code, whether by the college...
• California Revenue and Taxation Code Section 202.6
  Personal property used exclusively in the performance of activities authorized by Article 2 (commencing with Section 48930) of Chapter 6 of Part 27 of Division...
• California Revenue and Taxation Code Section 202.7
  Personal property owned or used by student governments of the University of California or by nonprofit corporations operating student book stores of colleges affiliated with...
• California Revenue and Taxation Code Section 203
  (a) The college exemption is as specified in subdivision (e) of Section 3 and Section 5 of Article XIII of the California Constitution. (b) An...
• California Revenue and Taxation Code Section 203.1
  Personal property owned or used by a nonprofit corporation operating a student bookstore affiliated with an educational institution, as defined in Section 203, is, for...
• California Revenue and Taxation Code Section 203.5
  Property owned by the California School of Mechanical Arts, California Academy of Sciences, or Cogswell Polytechnical College, or held in trust for the Huntington Library...
• California Revenue and Taxation Code Section 204
  The cemetery exemption is as specified in subdivision (g) of Section 3 of Article XIII of the Constitution.
• California Revenue and Taxation Code Section 205
  The veterans' exemption is as specified in subdivisions (o), (p), (q), and (r) of Section 3 of Article XIII of the Constitution. The following are...
• California Revenue and Taxation Code Section 205.1
  Section 205 of this code fulfills the intent of subdivisions (o), (p), (q), and (r) of Section 3 of Article XIII of the Constitution. To...
• California Revenue and Taxation Code Section 205.5
  (a) Property that constitutes the principal place of residence of a veteran, that is owned by the veteran, the veteran's spouse, or the veteran and...
• California Revenue and Taxation Code Section 205.6
  In order to prevent duplications of the disabled veterans' property tax exemption within the state and improper overlapping with other benefits provided by law, county...
• California Revenue and Taxation Code Section 206
  The church exemption is as specified in subdivision (f) of Section 3 and Section 5 of Article XIII of the Constitution.
• California Revenue and Taxation Code Section 206.1
  (a) Pursuant to the authority of subdivision (d) of Section 4 of Article XIII of the California Constitution, and in accordance with subdivision (b) of...
• California Revenue and Taxation Code Section 206.2
  Any reduction in property taxes on leased property used exclusively for religious worship and granted the church exemption shall inure to the benefit of the...
• California Revenue and Taxation Code Section 207
  Property used exclusively for religious purposes shall be exempt from taxation. Property owned and operated by a church and used for religious worship, preschool purposes,...
• California Revenue and Taxation Code Section 207.1
  Personal property leased to a church and used exclusively for the purposes described in Section 207 shall be deemed to be used exclusively for religious...
• California Revenue and Taxation Code Section 208
  The bonds exemption is as specified in subdivision (c) of Section 3 of Article XIII of the Constitution.
• California Revenue and Taxation Code Section 209
  The exemption of certain vessels from taxation except for state purposes is as specified in subdivision (l) of Section 3 of Article XIII of the
• California Revenue and Taxation Code Section 209.5
  All right, title or interest in or to any vessel of more than 50 tons burden or 100 tons displacement, and the materials and parts...
• California Revenue and Taxation Code Section 211
  (a) (1) The exemption of fruit- and nut-bearing trees until four years after the season in which they were planted in orchard form and grapevines...
• California Revenue and Taxation Code Section 212
  (a) Notes, debentures, shares of capital stock, solvent credits, bonds, deeds of trust, mortgages, and any interest in that property are exempt from taxation. (b)...
• California Revenue and Taxation Code Section 213
  The exhibition exemption is as specified in this section. Personal property which comes within all the following descriptions is exempt from taxation: (a) The property...
• California Revenue and Taxation Code Section 213.5
  In partial consideration of the public services provided to property exempted from taxation by Section 214, the owner or person in possession shall permit the...
• California Revenue and Taxation Code Section 213.7
  (a) As used in Section 214, "property used exclusively for religious, hospital, scientific or charitable purposes" shall include the property of a volunteer fire department...
• California Revenue and Taxation Code Section 214
  (a) Property used exclusively for religious, hospital, scientific, or charitable purposes owned and operated by community chests, funds, foundations, limited liability companies, or corporations organized...
• California Revenue and Taxation Code Section 214.01
  (a) For the purpose of Section 214, property shall be deemed irrevocably dedicated to religious, charitable, scientific, or hospital purposes only if a statement of...
• California Revenue and Taxation Code Section 214.02
  (a) Except as provided in subdivision (b) or (c), property that is used exclusively for the preservation of native plants or animals, biotic communities, geological...
• California Revenue and Taxation Code Section 214.05
  For purposes of Section 214: (a) If the property of an organization is granted an exemption pursuant to Section 214, that property is deemed to...
• California Revenue and Taxation Code Section 214.1
  As used in Section 214, "property used exclusively for religious, hospital or charitable purposes" shall include facilities in the course of construction on or after...
• California Revenue and Taxation Code Section 214.2
  (a) As used in Section 214.1, "facilities in the course of construction" shall include the demolition or razing of a building with the intent to...
• California Revenue and Taxation Code Section 214.3
  In the event that any property described in paragraph (6) of subdivision (a) of Section 214 shall have been used solely for charitable or hospital...
• California Revenue and Taxation Code Section 214.4
  For the purposes of Sections 207 and 214 a school of "less than collegiate grade" is (a) any institution of learning attendance at which exempts...
• California Revenue and Taxation Code Section 214.5
  (a) Property used exclusively for school purposes of less than collegiate grade, or exclusively for purposes of both schools of and less than collegiate grade,...
• California Revenue and Taxation Code Section 214.6
  (a) (1) Property that is owned by an organization meeting the requirements of subdivision (b) of Section 4 of Article XIII of the California Constitution...
• California Revenue and Taxation Code Section 214.7
  In the case of a hospital, neither the use of hospital property nor the receipt of fees or other lawful compensation by a licensed physician...
• California Revenue and Taxation Code Section 214.8
  (a) Except as provided in Sections 213.7 and 231, and as provided in subdivision (g) of Section 214 with respect to veterans' organizations, the "welfare...
• California Revenue and Taxation Code Section 214.9
  For the purposes of Section 214, a "hospital" includes an outpatient clinic, whether or not patients are admitted for overnight stay or longer, where the...
• California Revenue and Taxation Code Section 214.10
  For purposes of Section 214, any nonprofit corporation organized and operated for the advancement of education, improvement of social conditions, and improvement of the job...
• California Revenue and Taxation Code Section 214.11
  For purposes of Section 214, property owned and operated by a nonprofit organization, otherwise qualifying for exemption under Section 214, shall be deemed to be...
• California Revenue and Taxation Code Section 214.13
  Where property under development pursuant to the Community Redevelopment Law (Pt. 1 (commencing with Sec. 33000), Div. 24, H.&S.C.) is dedicated to religious, charitable, scientific,...
• California Revenue and Taxation Code Section 214.14
  (a) Property used exclusively for the charitable purposes of museums and owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability...
• California Revenue and Taxation Code Section 214.15
  (a) Property is within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution if that property is owned and...
• California Revenue and Taxation Code Section 214.16
  (a) Any outstanding tax, interest, or penalty that was levied or imposed upon property that qualifies for an exemption pursuant to Section 214 and satisfies...
• California Revenue and Taxation Code Section 215
  All personal property owned by a veteran organization which has been chartered by the Congress of the United States, when the same are used solely...
• California Revenue and Taxation Code Section 215.1
  (a) All buildings, and so much of the real property on which the buildings are situated as may be required for the convenient use and...
• California Revenue and Taxation Code Section 215.2
  Property owned by an organization that satisfies the requirements of Section 214, 215, or 215.1 and which is used primarily for exempt purposes shall not...
• California Revenue and Taxation Code Section 215.5
  All personal property owned or leased by a nonprofit corporation, which does not accept advertising for a consideration and is engaged exclusively in the production...
• California Revenue and Taxation Code Section 216
  The stock in trade up to one thousand five hundred dollars ($1,500) of a vending stand operated by a blind person licensed by the Bureau...
• California Revenue and Taxation Code Section 217
  (a) Except as provided in subdivision (d), the following articles of personal property that have been made available for display in a publicly owned art...
• California Revenue and Taxation Code Section 217.1
  (a) Except as provided in subdivision (d), the following articles of personal property that are made available for display in a publicly owned aerospace museum,...
• California Revenue and Taxation Code Section 218
  (a) The homeowners' property tax exemption is in the amount of the assessed value of the dwelling specified in this section, as authorized by subdivision...
• California Revenue and Taxation Code Section 218.2
  (a) For purposes of this section, all of the following apply: (1) "Owner" includes a person purchasing the dwelling under a contract of sale or...
• California Revenue and Taxation Code Section 218.3
  (a) For purposes of this section, all of the following apply: (1) "Owner" includes a person purchasing the dwelling under a contract of sale or...
• California Revenue and Taxation Code Section 218.4
  (a) For purposes of this section, all of the following apply: (1) "Owner" includes a person purchasing the dwelling under a contract of sale or...
• California Revenue and Taxation Code Section 218.5
  In order to assure the accuracy of the state's reimbursements for the homeowners' property tax exemption and to prevent duplications of the exemptions within the...
• California Revenue and Taxation Code Section 218.6
  (a) For purposes of this section, all of the following apply: (1) "Owner" includes a person purchasing the dwelling under a contract of sale or...
• California Revenue and Taxation Code Section 219
  For the 1980-81 fiscal year and fiscal years thereafter, business inventories are exempt from taxation and the assessor shall not assess business inventories.
• California Revenue and Taxation Code Section 220
  Any aircraft which is in California on the lien date solely for the purpose of being repaired, overhauled, modified, or serviced is exempt from personal...
• California Revenue and Taxation Code Section 220.5
  (a) Aircraft of historical significance shall be exempt from taxation. (b) The exemption provided in subdivision (a) applies only if all of the following conditions...
• California Revenue and Taxation Code Section 221
  For the purposes of Section 214 a nursery school is any group facility for minors which has obtained a written license or permit to operate...
• California Revenue and Taxation Code Section 222
  Personal property used exclusively in the operation of a zoo or for purposes of horticultural display on publicly owned land which is owned by a...
• California Revenue and Taxation Code Section 222.5
  As used in Section 214, "property used exclusively for religious, hospital, scientific or charitable purposes" shall include possessory interests in publicly owned land, used exclusively...
• California Revenue and Taxation Code Section 223
  Fruit trees, nut trees, and grapevines of a grower, which are personal property, held on the lien date for subsequent planting in orchard or vineyard...
• California Revenue and Taxation Code Section 224
  The personal effects, household furnishings, and pets of any person shall be exempt from taxation. The phrase "personal effects, household furnishings, and pets" does not...
• California Revenue and Taxation Code Section 225
  (a) A trailer, semitrailer, logging dolly, pole or pipe dolly, or trailer bus, that has a valid identification plate issued to it pursuant to Section...
• California Revenue and Taxation Code Section 225.5
  (a) For purposes of Section 214 an educational television station is any facility, which does not accept advertising for a consideration and which transmits television...
• California Revenue and Taxation Code Section 226
  (a) Personal property consisting of qualified computer equipment shall be exempt from taxation. (b) For purposes of this section: (1) "Qualified computer equipment" means all...
• California Revenue and Taxation Code Section 227
  A documented vessel, as defined in Section 130, shall be assessed at 4 percent of its full cash value only if the vessel is engaged...
• California Revenue and Taxation Code Section 228
  (a) A vessel with a market value of four hundred dollars ($400) or less shall be free from taxation. This section shall only apply to...
• California Revenue and Taxation Code Section 229
  (a) A floating home shall be assessed in the same manner as real property. (b) For purposes of determining the valuation of floating homes pursuant...
• California Revenue and Taxation Code Section 230
  (a) With regard to taxes that attach as a lien on or after January 1, 2001, wooden vessels of historical significance, and all personal property...
• California Revenue and Taxation Code Section 231
  (a) Property that is owned by a nonprofit corporation and leased to, and used exclusively by, government for its interest and benefit shall be exempt...
• California Revenue and Taxation Code Section 232
  All cargo containers principally used for the transportation of cargo by vessels in ocean commerce shall be exempt from property taxation. Any tax exemption created...
• California Revenue and Taxation Code Section 234
  Seed potatoes of a grower, which are personal property, held on the lien date for subsequent planting in field form and planted during the assessment...
• California Revenue and Taxation Code Section 235
  For the purposes of this division, the lessee of tangible personal property owned by a bank or financial corporation shall be conclusively presumed the owner...
• California Revenue and Taxation Code Section 236
  Property leased for a term of 35 years or more or any transfer of property leased with a remaining term of 35 years or more...
• California Revenue and Taxation Code Section 236.5
  Any otherwise taxable interest in real property, leased for an original term of 35 years or more and used exclusively by the lessee for the...
• California Revenue and Taxation Code Section 237
  (a) (1) Subject to the requirements set forth in paragraph (2), there is exempt from taxation under this part that portion of the assessed value...
• California Revenue and Taxation Code Section 241
  (a) The first fifty thousand dollars ($50,000) of personal property that consists of hand tools owned and supplied by an employee that are required as...
• California Revenue and Taxation Code Section 251
  (a) The board shall prescribe all procedures and forms required to carry into effect any property tax exemption enacted by statute or constitutional amendment. (b)...
• California Revenue and Taxation Code Section 252
  When making the first claim any person claiming the veterans' exemption, or the spouse, legal guardian, or conservator of such person, or one who has...
• California Revenue and Taxation Code Section 252.1
  Among other facts, the veterans' exemption affidavit shall contain a statement, showing the claimant's residence. When the affidavit is filed in a county other than...
• California Revenue and Taxation Code Section 253
  If, because of active military service of the United States in time of war, sickness or other cause found to be unavoidable in the judgment...
• California Revenue and Taxation Code Section 253.5
  Any person claiming the homeowners' property tax exemption shall submit to the assessor an affidavit, giving any information required by the board. Such information shall...
• California Revenue and Taxation Code Section 254
  Any person claiming the church, cemetery, college, exhibition, welfare, veterans' organization, free public libraries, free museums, aircraft of historical significance, tribal housing, or public schools...
• California Revenue and Taxation Code Section 254.2
  All property owned by the United States or any agency thereof and used exclusively for migratory water fowl refuges, or used for the promotion or...
• California Revenue and Taxation Code Section 254.5
  (a) Claims for the welfare exemption and the veterans' organization exemption shall be filed on or before February 15 of each year with the assessor....
• California Revenue and Taxation Code Section 254.6
  (a) An organization that intends to claim the welfare exemption or veterans' organization exemption shall file with the State Board of Equalization a claim for...
• California Revenue and Taxation Code Section 255
  (a) Affidavits required for exemptions named in this article, except the homeowners' exemption, shall be filed with the assessor between the lien date and 5...
• California Revenue and Taxation Code Section 255.1
  The assessor, whenever in his judgment good cause exists, may grant a reasonable extension of time for filing a claim for the homeowners' property tax...
• California Revenue and Taxation Code Section 255.2
  Notwithstanding Section 255 of the Revenue and Taxation Code, any veteran who is filing for the veteran's exemption on his or her principal place of...
• California Revenue and Taxation Code Section 255.3
  For the 1998-99 fiscal year and each fiscal year thereafter, the assessor shall on or before January 15 mail a claim form for the homeowners'...
• California Revenue and Taxation Code Section 255.6
  The assessor shall verify the eligibility of each claimant who is receiving a homeowners' exemption to continue to receive such an exemption in accordance with...
• California Revenue and Taxation Code Section 255.7
  Whenever a change of ownership is recorded in the county recorder's office, the county recorder shall provide the assessor with a copy of the transfer...
• California Revenue and Taxation Code Section 255.8
  In counties having 10 percent or more persons who are of Spanish origin according to the most recent federal decennial census, claim forms and accompanying...
• California Revenue and Taxation Code Section 256
  (a) The affidavit for church exemption shall show that: (1) The building and equipment are used solely for religious worship. (2) The land claimed as...
• California Revenue and Taxation Code Section 256.5
  The affidavit for the cemetery exemption shall show that: (a) The property is used or held exclusively for the burial or other permanent deposit of...
• California Revenue and Taxation Code Section 256.6
  (a) (1) Prior to the lien date, the assessor shall annually mail a notice to every person or entity that received, in the immediately preceding...
• California Revenue and Taxation Code Section 256.7
  (a) Notwithstanding Sections 254, 256.5, and 256.6, an affidavit claiming the cemetery exemption, as provided for in subdivision (g) of Section 3 of Article XIII...
• California Revenue and Taxation Code Section 257
  (a) Any person claiming the religious exemption shall submit to the assessor an affidavit giving specific information relating to property tax exemption. (b) The affidavit...
• California Revenue and Taxation Code Section 257.1
  For the 1983-84 fiscal year and fiscal years thereafter, the assessor shall annually, prior to the lien date, mail a notice to every person who...
• California Revenue and Taxation Code Section 258
  The affidavit for the college exemption shall show that: (a) The educational institution is of collegiate grade and is not conducted for profit. (b) The...
• California Revenue and Taxation Code Section 259
  The affidavit for the exhibition exemption shall state the facts showing that the property comes within all the descriptions entitling it to the exemption.
• California Revenue and Taxation Code Section 259.5
  The claim for the welfare exemption shall show that the property use requirements entitling the property to the exemption are met, and that the claimant...
• California Revenue and Taxation Code Section 259.7
  The claim for the veterans' organization exemption shall show that the property use requirements entitling the property to the exemption are met, and that the...
• California Revenue and Taxation Code Section 259.8
  The affidavit for the free public libraries exemption shall indicate the extent to which the property is open to the public, whether or not any...
• California Revenue and Taxation Code Section 259.9
  The affidavit for the free museums exemption shall indicate whether or not any admission or user charge is made to those viewing the museum contents...
• California Revenue and Taxation Code Section 259.10
  The affidavit for the public schools exemption shall show: (a) The owner's name and the name of the school within the public school system that...
• California Revenue and Taxation Code Section 259.11
  The affidavit for the aircraft of historical significance exemption shall show that both the property and the owner meet all the requirements entitling the property...
• California Revenue and Taxation Code Section 259.13
  (a) Affidavits for the tribal housing exemption shall be filed on or before February 15 of each year with the assessor. Affidavits of claimants shall...
• California Revenue and Taxation Code Section 260
  If any person, claiming any exemption named in this article, fails to follow the required procedure, the exemption is waived by the person.
• California Revenue and Taxation Code Section 261
  (a) Except as otherwise provided in subdivisions (b) and (c), as a prerequisite to the allowance of either the veterans' or welfare exemption with respect...
• California Revenue and Taxation Code Section 270
  (a) With respect to property as to which the college, cemetery, church, religious, exhibition, veterans' organization, free public libraries, free museums, public schools, community colleges,...
• California Revenue and Taxation Code Section 271
  (a) Provided that an appropriate application for exemption is filed within 90 days from the first day of the month following the month in which...
• California Revenue and Taxation Code Section 271.5
  (a) In the event that property receiving the college, cemetery, church, religious, exhibition, veterans' organization, tribal housing, or welfare exemption is sold or otherwise transferred,...
• California Revenue and Taxation Code Section 272
  Notwithstanding any other provision of law, whenever a valid application for exemption on the property is filed pursuant to Section 270 or 271 and the...
• California Revenue and Taxation Code Section 273
  If a claimant for the veterans' exemption fails to file the affidavit required by Section 255 because he or she was in the military service...
• California Revenue and Taxation Code Section 273.5
  (a) If a claimant for the veterans' exemption for the 1976-77 fiscal year or any year thereafter fails to file the required affidavit with the...
• California Revenue and Taxation Code Section 275
  (a) If a claimant for the homeowners' property tax exemption fails to file the required affidavit with the assessor by 5 p.m. on February 15...
• California Revenue and Taxation Code Section 275.5
  If a person claiming classification of a vessel as a documented vessel eligible for assessment under Section 227 fails to file the affidavit required by...
• California Revenue and Taxation Code Section 276
  (a) Except as otherwise provided by subdivision (b), for property for which the disabled veterans' exemption described in Section 205.5 was available, but for which...
• California Revenue and Taxation Code Section 276.1
  (a) For property for which the disabled veterans' exemption described in Section 205.5 would have been available but the taxpayer had not yet received a...
• California Revenue and Taxation Code Section 276.2
  (a) If property becomes eligible for the disabled veterans' exemption as described in Section 205.5 after the lien date, and an appropriate application for that...
• California Revenue and Taxation Code Section 276.3
  (a) In the event that property receiving a disabled veterans' exemption as described in Section 205.5 is sold or otherwise transferred to a person who...
• California Revenue and Taxation Code Section 276.5
  If a person claiming the exemption of an aircraft of historical significance under Section 220.5 fails to file the affidavit required by that section by...
• California Revenue and Taxation Code Section 277
  Any person claiming the disabled veterans' property tax exemption shall file a claim with the assessor giving any information required by the board. This information...
• California Revenue and Taxation Code Section 278
  Prior to the lien date, the assessor shall annually mail a notice to all claimants who received the disabled veterans' exemption in the immediately preceding...
• California Revenue and Taxation Code Section 279
  (a) Subject to the provisions regarding cancellations and the limitation periods on refunds, property becomes eligible for the disabled veterans' property tax exemption, as described...
• California Revenue and Taxation Code Section 279.5
  The taxpayer who has filed a claim for the disabled veterans' exemption, once granted, is responsible for notifying the assessor when the property is no...
• California Revenue and Taxation Code Section 280
  Commencing on or after July 1, an audit of the exemptions granted pursuant to subdivision (o), (p), (q) or (r) of Section 3, Article XIII...
• California Revenue and Taxation Code Section 281
  The auditor shall determine the procedures and the extent of auditing required.
• California Revenue and Taxation Code Section 282
  If the information is not made available through the assessor, the auditor may make written demand to the veteran or his spouse to appear and...
• California Revenue and Taxation Code Section 282.5
  If a taxpayer refuses to comply with a written demand made pursuant to Section 282, the exemption shall be disallowed and, if an exemption has...
• California Revenue and Taxation Code Section 283
  Should the audit prescribed by this article indicate that a claim of exemption pursuant to subdivision (o), (p), (q) or (r) of Section 3, Article...
• California Revenue and Taxation Code Section 284
  Should the audit prescribed by this article indicate that a veteran's exemption has been incorrectly allowed, the assessor shall be notified.
• California Revenue and Taxation Code Section 285
  The provisions of this article shall not apply in any county unless a resolution is adopted by the board of supervisors declaring this article effective...
• California Revenue and Taxation Code Section 286
  As used in this article "auditor" means the auditor, auditor-controller, or director of finance of a county.
• California Revenue and Taxation Code Section 321
  Land shall be legally described for tax purposes pursuant to this chapter.
• California Revenue and Taxation Code Section 322
  If surveyed under the authority of the United States, land may be described by township, range, section, and fractional section, with its acreage.
• California Revenue and Taxation Code Section 323
  If held under Spanish grant, land may be described by the exterior boundaries of the grants, or by the name of the grants, and the...
• California Revenue and Taxation Code Section 324
  City lots may be described by naming the city and giving the number of the lot and block, according to the system of numbering in...
• California Revenue and Taxation Code Section 325
  When a map has been adopted as an official map under Division 3 (commencing with Section 66499.50) of Title 7 of the Government Code, land...
• California Revenue and Taxation Code Section 326
  Whenever a map, other than an official map, has been furnished by the owner, claimant, or user of land, and it contains sufficient information clearly...
• California Revenue and Taxation Code Section 327
  Where any county or county officer possesses a complete, accurate map of any land in the county, or whenever such a complete, accurate map has...
• California Revenue and Taxation Code Section 327.1
  The board of supervisors of any county may enact, by a majority vote of its membership, an ordinance, resolution, or board order that requires any...
• California Revenue and Taxation Code Section 327.5
  Notwithstanding any other provision of law, the assessor shall not assign any parcel numbers or prepare a separate assessment or separate valuation to divide any...
• California Revenue and Taxation Code Section 328
  Land may be described by metes and bounds, or other description sufficient to identify it, giving the locality and an estimate of the number of
• California Revenue and Taxation Code Section 401
  Every assessor shall assess all property subject to general property taxation at its full value.
• California Revenue and Taxation Code Section 401.3
  The assessor shall assess all property subject to general property taxation on the lien date as provided in Articles XIII and XIII A of the...
• California Revenue and Taxation Code Section 401.4
  When valuing an owner-occupied single-family dwelling and the land on which it is situated that may be required for the convenient occupation and use of...
• California Revenue and Taxation Code Section 401.5
  The board shall issue to assessors data relating to costs of property, or, with respect to commercial and industrial property, shall, after a public hearing,...
• California Revenue and Taxation Code Section 401.6
  (a) In any case in which the cost approach method is used to value special use property for purposes of taxation, the assessor shall not...
• California Revenue and Taxation Code Section 401.8
  (a) Notwithstanding any other provision of law, commencing with the 1995-96 fiscal year, the county assessor shall determine the property tax assessed value in the...
• California Revenue and Taxation Code Section 401.10
  (a) Notwithstanding any other provision of law relating to the determination of the values upon which property taxes are based, values for each tax year...
• California Revenue and Taxation Code Section 401.12
  Sections 401.10 and 401.11 do not abrogate, rescind, preclude, or otherwise affect any separate settlement agreement entered into prior to the effective date of those...
• California Revenue and Taxation Code Section 401.13
  Notwithstanding any other provision of law, on or after January 1, 1998, the assessor shall determine the assessed value of pipelines and related rights-of-way that...
• California Revenue and Taxation Code Section 401.15
  (a) Notwithstanding any other provision of law, for any county that makes available the credits provided for in Section 5096.3, the full cash values of...
• California Revenue and Taxation Code Section 401.16
  If, for purposes of property taxation, the county assessor utilizes the reproduction or replacement cost approach to value to determine the value of tangible personal...
• California Revenue and Taxation Code Section 401.17
  (a) For the 2005-06 fiscal year to the 2015-16 fiscal year, inclusive, it shall be rebuttably presumed that the preallocated fair market value of each...
• California Revenue and Taxation Code Section 401.20
  (a) (1) The State Board of Equalization shall, in consultation with the California Assessors' Association and representatives of the computer, semiconductor, and biopharmaceutical industries, conduct...
• California Revenue and Taxation Code Section 402
  Cultivated and uncultivated land of the same quality and similarly situated shall be assessed at the same value.
• California Revenue and Taxation Code Section 402.1
  (a) In the assessment of land, the assessor shall consider the effect upon value of any enforceable restrictions to which the use of the land...
• California Revenue and Taxation Code Section 402.3
  An assessor shall consider any restrictive covenant, easement, restriction, or servitude adopted pursuant to Section 25202.5, 25222.1, or 25355.5 of the Health and Safety Code...
• California Revenue and Taxation Code Section 402.5
  When valuing property by comparison with sales of other properties, in order to be considered comparable, the sales shall be sufficiently near in time to...
• California Revenue and Taxation Code Section 402.9
  In valuing property for persons of low and moderate income that is financed under Section 236 or Section 515 of the federal National Housing Act,...
• California Revenue and Taxation Code Section 402.95
  In valuing property under the income method of appraisal, the assessor shall exclude from income the benefit from federal and state low-income housing tax credits...
• California Revenue and Taxation Code Section 403
  Land sold by the State for which no patent has been issued shall be assessed like other land, but the owner is entitled to a...
• California Revenue and Taxation Code Section 404
  All taxable property, except State assessed property, shall be assessed by the assessing agency of the taxing agency where the property is situated.
• California Revenue and Taxation Code Section 405
  (a) Annually, the assessor shall assess all the taxable property in his county, except state-assessed property, to the persons owning, claiming, possessing, or controlling it...
• California Revenue and Taxation Code Section 405.5
  The assessor shall periodically appraise all property not subject to the provisions of Article XIII A of the Constitution to substantiate the judgment of its...
• California Revenue and Taxation Code Section 407
  Annually, on the second Monday in July, the assessor shall transmit a statistical statement to the board, supplying any statistical information which the board may...
• California Revenue and Taxation Code Section 408
  (a) Except as otherwise provided in subdivisions (b), (c), (d), (e), and (g), any information and records in the assessor's office that are not required...
• California Revenue and Taxation Code Section 408.1
  (a) The assessor shall maintain a list of transfers of any interest in property, other than undivided interests, within the county, which have occurred within...
• California Revenue and Taxation Code Section 408.2
  (a) Except as otherwise provided in Sections 63.1, 69.5, 451, and 481 of this code and in Section 6254 of the Government Code, any information...
• California Revenue and Taxation Code Section 408.3
  (a) Except as otherwise provided in Sections 451 and 481 and in Section 6254 of the Government Code, property characteristics information maintained by the assessor...
• California Revenue and Taxation Code Section 408.4
  (a) The assessor shall disclose information, furnish abstracts, or permit access to all records in his or her office to designated employees of a city's...
• California Revenue and Taxation Code Section 409
  (a) Notwithstanding Section 6257 of the Government Code or any other statutory provision, if the assessor, pursuant to the request of any party, provides information...
• California Revenue and Taxation Code Section 410
  It is the intent of the Legislature in enacting this article to provide for a uniform system of assessment of all implements of husbandry in...
• California Revenue and Taxation Code Section 411
  For the purposes of this article, "implement of husbandry" includes, but is not limited to, any tool, machine, equipment, appliance, device or apparatus used in...
• California Revenue and Taxation Code Section 412
  The assessor of the county in which the implement of husbandry is located shall assess the implement as provided in this article.
• California Revenue and Taxation Code Section 413
  In assessing the implement of husbandry, the county assessor shall determine the value of the implement in accordance with standards and guides to the full...
• California Revenue and Taxation Code Section 414
  Upon request of the assessor of the county in which an implement of husbandry is located, the owner shall file with him a statement setting...
• California Revenue and Taxation Code Section 421
  For the purposes of this article: (a) "Agricultural preserve" means an agricultural preserve created pursuant to the California Land Conservation Act of 1965 (Williamson Act)...
• California Revenue and Taxation Code Section 421.5
  For purposes of this article, the following terms have the following meaning: (a) "Agricultural conservation easement" shall have the same meaning as defined in Section...
• California Revenue and Taxation Code Section 422
  For the purposes of this article and within the meaning of Section 8 of Article XIII of the Constitution, open-space land is "enforceably restricted" if...
• California Revenue and Taxation Code Section 422.5
  For the purposes of this article, open-space land is "enforceably restricted" within the meaning of Section 8 of Article XIII of the California Constitution if...
• California Revenue and Taxation Code Section 423
  Except as provided in Sections 423.7 and 423.8, when valuing enforceably restricted open-space land, other than land used for the production of timber for commercial...
• California Revenue and Taxation Code Section 423.3
  Any city or county may allow land subject to an enforceable restriction under the Williamson Act or a migratory waterfowl habitat contract to be assessed...
• California Revenue and Taxation Code Section 423.4
  Land subject to a farmland security zone contract specified in Section 51296.1 of the Government Code shall be valued for assessment purposes at 65 percent...
• California Revenue and Taxation Code Section 423.5
  When valuing open-space land which is enforceably restricted and used for the production of timber for commercial purposes, the county assessor shall not consider sales...
• California Revenue and Taxation Code Section 423.7
  (a) When valuing open-space land subject to a wildlife habitat contract, as defined in subdivision (f) of Section 421, the board, for purposes of surveys...
• California Revenue and Taxation Code Section 423.8
  (a) Notwithstanding the acreage requirement specified in subdivision (f) of Section 421, both of the following apply with respect to enrollment in a wildlife habitat...
• California Revenue and Taxation Code Section 423.9
  Land which is zoned as timberland production pursuant to Chapter 6.7 (commencing with Section 51100) of Part 1 of Division 1 of Title 5 of...
• California Revenue and Taxation Code Section 424
  Parties to existing agreements and scenic easement deeds may modify such agreements and deeds to the requirements of Section 422.
• California Revenue and Taxation Code Section 426
  (a) Notwithstanding any provision of Section 423 to the contrary, if either the county, city, or nonprofit organization or the owner of land subject to...
• California Revenue and Taxation Code Section 427
  Nothing in this article shall prevent the board or the assessor, in valuing open-space land for assessment purposes from taking into consideration the existence of...
• California Revenue and Taxation Code Section 428
  The provisions of this article shall not apply to any residence, including any agricultural laborer housing facility as provided for in Sections 51220, 51231, 51238,...
• California Revenue and Taxation Code Section 429
  Notwithstanding the provisions of Section 105(b) of this code, in valuing land enforceably restricted pursuant to this article, fruit-bearing or nut-bearing trees and vines on...
• California Revenue and Taxation Code Section 430
  There shall be a rebuttable presumption that the present use of open-space land which is enforceably restricted and devoted to agricultural use is its highest...
• California Revenue and Taxation Code Section 430.5
  No land shall be valued pursuant to this article unless an enforceable restriction meeting the requirements of Section 422 is signed, accepted, and recorded on...
• California Revenue and Taxation Code Section 431
  For purposes of this article, the following terms have the following meaning: (a) "Timber" means trees of any species maintained for eventual harvest for forest...
• California Revenue and Taxation Code Section 432
  Any rule or regulation required to be adopted pursuant to this article shall be in compliance with procedures set forth for adoption of rules under...
• California Revenue and Taxation Code Section 433
  When land is zoned as timberland production a notation of such zoning shall be made on the assessment rolls by the words "Timberland Production Zone"...
• California Revenue and Taxation Code Section 434
  On or before September 1, 1976, the board, after consultation with the Timber Advisory Committee, shall prepare instructions setting forth temporary criteria and procedures for...
• California Revenue and Taxation Code Section 434.1
  (a) On or before March 1, 1977, the board after consultation with the Timber Advisory Committee shall adopt rules setting forth final procedures for grading...
• California Revenue and Taxation Code Section 434.2
  Within 30 days of the effective date of this section, the board shall appoint the timber advisory committee as defined in subdivision (c) of Section
• California Revenue and Taxation Code Section 434.5
  (a) On March 1, 1984, for the Redwood Region and Pine-Mixed Conifer Region, and on January 1, 1985, for the Whitewood Subzone of the Redwood...
• California Revenue and Taxation Code Section 435
  (a) In preparing the assessment roll for the 1984-85 fiscal year and each fiscal year thereafter, the assessor shall use as the value of each...
• California Revenue and Taxation Code Section 436
  On the lien date for the 1977-78 fiscal year and thereafter, all timber on both privately and publicly owned lands shall be exempt from property...
• California Revenue and Taxation Code Section 437
  Whenever the debt limit of a taxing agency is based wholly or in part on the assessed value of the agency, there shall be added...
• California Revenue and Taxation Code Section 439
  For the purposes of this article and within the meaning of Section 8 of Article XIII of the Constitution, property is "enforceably restricted" if it...
• California Revenue and Taxation Code Section 439.1
  For purposes of this article "restricted historical property" means qualified historical property, as defined in Section 50280.1 of the Government Code, that is subject to...
• California Revenue and Taxation Code Section 439.2
  When valuing enforceably restricted historical property, the county assessor shall not consider sales data on similar property, whether or not enforceably restricted, and shall value...
• California Revenue and Taxation Code Section 439.3
  Notwithstanding any provision of Section 439.2 to the contrary, if either the county or city or the owner of restricted historical property subject to contract...
• California Revenue and Taxation Code Section 439.4
  No property shall be valued pursuant to this article unless an enforceable restriction meeting the requirements of Section 439 is signed, accepted and recorded on...
• California Revenue and Taxation Code Section 441
  (a) Each person owning taxable personal property, other than a manufactured home subject to Part 13 (commencing with Section 5800), having an aggregate cost of...
• California Revenue and Taxation Code Section 441.5
  (a) In lieu of completing the property statement as printed by the assessor pursuant to Section 452, the assessor may accept the information required of...
• California Revenue and Taxation Code Section 442
  (a) The property statement shall show all taxable property owned, claimed, possessed, controlled, or managed by the person filing it and required to be reported...
• California Revenue and Taxation Code Section 443
  The property statement shall also show: (a) The county where the property is taxable. (b) If taxable in the county where the statement is made,...
• California Revenue and Taxation Code Section 443.1
  If the property statement is timely filed in duplicate with a request that the assessor mark on the duplicate statement opposite each category of property...
• California Revenue and Taxation Code Section 445
  The property statement shall show a description of property, in the detail required. Such required detail may include the cost of the property if the...
• California Revenue and Taxation Code Section 448
  The property statement shall show all information as of 12:01 a.m. on the lien date.
• California Revenue and Taxation Code Section 451
  All information requested by the assessor or furnished in the property statement shall be held secret by the assessor. The statement is not a public...
• California Revenue and Taxation Code Section 452
  (a) For the assessment year beginning in 1968 and each assessment year thereafter, the board shall prescribe in detail the content of property statements, including...
• California Revenue and Taxation Code Section 453
  The assessor may request any person found within his county to make and subscribe an affidavit, showing his name, place of residence or place of...
• California Revenue and Taxation Code Section 454
  The assessor may subpena and examine any person in relation to: (a) any statement furnished him, or (b) any statement disclosing property assessable in his...
• California Revenue and Taxation Code Section 455
  The assessor shall not combine parcels into a single assessment when any of those parcels have been declared to be tax defaulted for delinquent taxes....
• California Revenue and Taxation Code Section 456
  If the assessor has not received from the owner of a tract of land a legal description or a description which geographically locates the property,...
• California Revenue and Taxation Code Section 457
  If the owner, agent, or person in possession neglects to furnish the assessor with the description within 10 days after the request, the assessor shall...
• California Revenue and Taxation Code Section 458
  If the court finds the land has not been surveyed or divided so that it can be legally described, the court shall, by order duly...
• California Revenue and Taxation Code Section 459
  The expense of making the survey and description by the county surveyor is a lien on the land, and, when approved by the superior court,...
• California Revenue and Taxation Code Section 459.5
  Sections 457, 458, and 459 are applicable when the owner, his agent, or person in possession neglects to furnish the assessor of any taxing agency,...
• California Revenue and Taxation Code Section 460
  If the owner or claimant of any property, not listed by another person, is absent or unknown, the assessor shall estimate its value.
• California Revenue and Taxation Code Section 461
  Every person who willfully states anything which he knows to be false in any oral or written statement, not under oath, required or authorized to...
• California Revenue and Taxation Code Section 462
  Every person is guilty of a misdemeanor who, after written request by the assessor, does any of the following: (a) Refuses to make available to...
• California Revenue and Taxation Code Section 463
  If any person who is required by law or is requested by the assessor to make an annual property statement fails to file an annual...
• California Revenue and Taxation Code Section 464
  All moneys recovered by the assessor under Section 463 shall be paid into the county treasury.
• California Revenue and Taxation Code Section 465
  (a) Except as provided in subdivision (b), the assessor may destroy any document when six years have elapsed since the lien date for the tax...
• California Revenue and Taxation Code Section 467
  Annually, on or before March 20th, every taxing agency shall file with the assessor of the county in which the property is located statements containing...
• California Revenue and Taxation Code Section 468
  In addition to any other remedies described in this article, if any person fails to furnish any information or records required by this article upon...
• California Revenue and Taxation Code Section 469
  (a) The assessor shall annually conduct a significant number of audits of the books and records of taxpayers engaged in a profession, trade, or business...
• California Revenue and Taxation Code Section 470
  (a) Upon request of an assessor, a person owning, claiming, possessing, or controlling property subject to local assessment shall make available at his or her...
• California Revenue and Taxation Code Section 480
  (a) Whenever there occurs any change in ownership of real property or of a manufactured home that is subject to local property taxation and is...
• California Revenue and Taxation Code Section 480.1
  (a) Whenever there is a change in control of any corporation, partnership, limited liability company, or other legal entity, as defined in subdivision (c) of...
• California Revenue and Taxation Code Section 480.2
  (a) Whenever there is a change in ownership of any corporation, partnership, limited liability company, or other legal entity, as defined in subdivision (d) of...
• California Revenue and Taxation Code Section 480.3
  (a) Each county assessor and recorder shall make available, without charge and upon request, a form entitled "Preliminary Change of Ownership Report," which transferees of...
• California Revenue and Taxation Code Section 480.4
  (a) The preliminary change of ownership report referred to in Section 480.3 shall give information relative to the transfer. The information shall include, but not...
• California Revenue and Taxation Code Section 480.5
  (a) Every owner of tax-exempt real property shall report to the local assessor the creation, renewal, sublease, or assignment of any lease, sublease, license, use...
• California Revenue and Taxation Code Section 480.6
  (a) Notwithstanding any other provision of law, a holder of a possessory interest in real property that is owned by a state or local governmental...
• California Revenue and Taxation Code Section 480.7
  (a) On or after January 1, 1996, in addition to any filing required to be made pursuant to Section 441, 480, 480.1, or 480.2, any...
• California Revenue and Taxation Code Section 480.8
  (a) (1) For purposes of complying with the change in ownership provisions of Section 65.1 and subdivision (i) of Section 61, upon a written request...
• California Revenue and Taxation Code Section 481
  All information requested by the assessor or the board pursuant to this article or furnished in the change in ownership statement shall be held secret...
• California Revenue and Taxation Code Section 482
  (a) (1) If a person or legal entity required to file a statement described in Section 480 fails to do so within 90 days from...
• California Revenue and Taxation Code Section 482.1
  If there is a failure to file a change in ownership statement within the time required by subdivision (b) of Section 480, the successor in...
• California Revenue and Taxation Code Section 483
  (a) If the assessee establishes to the satisfaction of the county board of equalization or the assessment appeals board that the failure to file the...
• California Revenue and Taxation Code Section 484
  With the exception of the penalty provision of Section 463, the provisions of Article 2 (commencing with Section 441) shall be available to the assessor...
• California Revenue and Taxation Code Section 485
  If, after written request by the assessor, any person fails to comply with any provision of law for furnishing information required by Section 480, the...
• California Revenue and Taxation Code Section 487
  Any life insurance company that completes a real property transaction for which approval was obtained from the Insurance Commissioner pursuant to Section 10506 of the...
• California Revenue and Taxation Code Section 501
  If after written request by the assessor, any person fails to comply with any provision of law for furnishing information required by Sections 441 and...
• California Revenue and Taxation Code Section 502
  If any person willfully conceals, fails to disclose, removes, transfers or misrepresents tangible personal property to evade taxation which results in an assessment lower than...
• California Revenue and Taxation Code Section 503
  If any taxpayer or the taxpayer's agent through a fraudulent act or omission causes, or if any fraudulent collusion between the taxpayer or the taxpayer's...
• California Revenue and Taxation Code Section 504
  There shall be added to any assessment made pursuant to Section 502, except those assessments as are placed on the current roll prior to the...
• California Revenue and Taxation Code Section 505
  The assessor shall make an assessment subject to penalty by entering on the local roll the assessment and penalty in such form and manner as...
• California Revenue and Taxation Code Section 506
  The tax rate applicable to any assessment made pursuant to this article shall be the tax rate to which the property would have been subject...
• California Revenue and Taxation Code Section 531
  If any property belonging on the local roll has escaped assessment, the assessor shall assess the property on discovery at its value on the lien...
• California Revenue and Taxation Code Section 531.1
  Upon the termination of an exemption pursuant to Section 271.5 or 276.3, upon receipt of a notice pursuant to Section 284, or upon indication from...
• California Revenue and Taxation Code Section 531.2
  (a) When the property is real property which subsequent to July 1 of the year of escape for purposes of this article, or subsequent to...
• California Revenue and Taxation Code Section 531.3
  If the assessor requires an assessee to describe personal property in such detail as shows the cost thereof but the assessee omits to report the...
• California Revenue and Taxation Code Section 531.4
  When an assessee files with the assessor a property statement or report on a form prescribed by the board with respect to property held or...
• California Revenue and Taxation Code Section 531.5
  If a business inventories exemption has been incorrectly allowed because of erroneous or incorrect information submitted by the taxpayer or his agent misclassifying as business...
• California Revenue and Taxation Code Section 531.6
  The taxpayer who has filed a claim for the homeowners' exemption which has not been denied by the assessor is responsible for notifying the assessor...
• California Revenue and Taxation Code Section 531.7
  If property has not been legally assessable on the local secured roll for any year because the property has been tax deeded to a taxing...
• California Revenue and Taxation Code Section 531.8
  No escape assessment shall be enrolled under this article before 10 days after the assessor has mailed or otherwise delivered to the affected taxpayer a...
• California Revenue and Taxation Code Section 531.9
  A county board of supervisors may, by ordinance, prohibit an assessor from making an escape assessment of an appraisal unit where that assessment would result...
• California Revenue and Taxation Code Section 532
  (a) Except as provided in subdivision (b), any assessment made pursuant to either Article 3 (commencing with Section 501) or this article shall be made...
• California Revenue and Taxation Code Section 532.1
  (a) If, before the expiration of the period specified in Section 532 for making an escape assessment, the taxpayer and the assessor have agreed in...
• California Revenue and Taxation Code Section 532.2
  Notwithstanding Section 532, the assessor shall assess as escaped property any property for which a welfare exemption was granted while that property was "in the...
• California Revenue and Taxation Code Section 533
  (a) If an escape assessment is made as a result of an audit that discloses that property assessed to the party audited has been incorrectly...
• California Revenue and Taxation Code Section 534
  (a) Assessments made pursuant to Article 3 (commencing with Section 501) or this article shall be treated like, and taxed at the same rate applicable...
• California Revenue and Taxation Code Section 535
  This article does not apply to intangibles.
• California Revenue and Taxation Code Section 536
  Any amount paid by the state to reimburse local taxing agencies for loss of revenue resulting from incorrectly allowed exemptions, if not repaid to the...
• California Revenue and Taxation Code Section 538
  (a) If the assessor believes that a specific provision of the Constitution of the State of California, of this division, or of a rule or...
• California Revenue and Taxation Code Section 568
  (a) All property which has been declared tax defaulted, whether or not subject to a power of sale by the tax collector for defaulted taxes,...
• California Revenue and Taxation Code Section 601
  The assessor shall prepare an assessment roll, as directed by the board, in which shall be listed all property within the county which it is...
• California Revenue and Taxation Code Section 602
  This local roll shall show: (a) The name and address, if known, of the assessee. The assessor is not required to maintain electronic mail addresses....
• California Revenue and Taxation Code Section 606
  (a) Except as provided in subdivisions (b) and (c), when any tract of land is situated in two or more revenue districts, the part in...
• California Revenue and Taxation Code Section 607
  Land and improvements thereon shall be separately assessed.
• California Revenue and Taxation Code Section 607.5
  In the event that a separate assessment of rights and privileges appertaining to mines or minerals and land is made, the descriptive words "mining rights"...
• California Revenue and Taxation Code Section 608
  Improvements shall be assessed by the assessor by showing their value opposite the description of the parcel of land on which they are located, if...
• California Revenue and Taxation Code Section 609
  Taxable improvements on land exempt from taxation shall be shown like other real estate on the roll. Value shall not be assessed against the exempt...
• California Revenue and Taxation Code Section 610
  (a) Land once described on the roll need not be described a second time, but any person, claiming and desiring to be assessed for it,...
• California Revenue and Taxation Code Section 611
  If the name of an absent owner is known to the assessor, or in the case of real property, if it appears of record in...
• California Revenue and Taxation Code Section 612
  When a person is assessed as agent, trustee, bailee, guardian, conservator, executor, or administrator, his representative designation shall be added to his name, and the...
• California Revenue and Taxation Code Section 613
  A mistake in the name of the owner or supposed owner of real estate does not render invalid an assessment or any deed to a...
• California Revenue and Taxation Code Section 614
  After each assessment of tax-defaulted property the assessor shall enter on the roll the fact that it is tax defaulted and the date of the...
• California Revenue and Taxation Code Section 615
  The assessor shall prepare an index to the local roll, in the form prescribed by the board, showing the name of the assessee, each place...
• California Revenue and Taxation Code Section 616
  On or before July 1, annually, the assessor shall complete the local roll. He shall make and subscribe an affidavit on the roll substantially as...
• California Revenue and Taxation Code Section 617
  As soon as the assessor completes the local roll, he shall deliver it to the auditor.
• California Revenue and Taxation Code Section 618
  Notwithstanding any other provisions of state law, when the assessment roll is a machine-prepared roll the contents of the roll and the arrangement of property...
• California Revenue and Taxation Code Section 619
  (a) Except as provided in subdivision (f), the assessor shall, upon or prior to completion of the local roll, do either of the following: (1)...
• California Revenue and Taxation Code Section 619.2
  Where the personal property on the secured roll of a person not required to file a property statement pursuant to Section 441 is assessed in...
• California Revenue and Taxation Code Section 620
  If the assessor does not send a notice pursuant to Section 619 or 621 to an assessee whose property was not on the prior year's...
• California Revenue and Taxation Code Section 621
  In any county the assessor, with the approval of the board of supervisors, may give the information required by Section 619, and similar information with...
• California Revenue and Taxation Code Section 623
  The assessor may place a single assessment on the roll for all leased personal property in the county that is assessed with respect to the...
• California Revenue and Taxation Code Section 646
  The records of the assessor are at all times, during office hours, open to the inspection of any person charged with the duty of assessing...
• California Revenue and Taxation Code Section 647
  (a) If any city or lighting, water, or irrigation district, or any district described in Section 2131, on behalf of which the county does the...
• California Revenue and Taxation Code Section 648
  If any city or lighting, water, or irrigation district makes a written request for a description of all property within its limits that is on...
• California Revenue and Taxation Code Section 649
  The assessor may charge other taxing agencies the actual cost for each copy of the secured roll or description from the unsecured roll furnished them.
• California Revenue and Taxation Code Section 670
  (a) No person shall perform the duties or exercise the authority of an appraiser for property tax purposes as an employee of the state, any...
• California Revenue and Taxation Code Section 671
  (a) In order to retain a valid appraiser's certificate every holder shall complete at least 24 hours of training conducted or approved by the State...
• California Revenue and Taxation Code Section 672
  At the time of certification, each applicant shall disclose, on forms provided by the Board of Equalization, his or her financial interest in any corporation....
• California Revenue and Taxation Code Section 673
  The State Board of Equalization may issue a temporary certificate to a person who is newly employed by the state, any county, city and county,...
• California Revenue and Taxation Code Section 674
  (a) All contracts for the performance of appraisal work for assessors by any person who is not an employee of the state, any county, or...
• California Revenue and Taxation Code Section 721
  The board shall annually value and assess all of the taxable property within the state that is to be assessed by it pursuant to Section...
• California Revenue and Taxation Code Section 721.5
  (a) (1) Notwithstanding Section 721 or any other provision of law to the contrary, commencing with the lien date for the 2003-04 fiscal year, the...
• California Revenue and Taxation Code Section 722
  State-assessed property shall be assessed at its fair market value or full value as of 12:01 a.m. on the first day of January. The board...
• California Revenue and Taxation Code Section 722.5
  (a) Real property assessed by the board pursuant to Section 19 of Article XIII of the California Constitution on January 1, which thereafter becomes subject...
• California Revenue and Taxation Code Section 723
  The board may use the principle of unit valuation in valuing properties of an assessee that are operated as a unit in a primary function...
• California Revenue and Taxation Code Section 723.1
  Operating nonunitary properties are those that the assessee and its regulatory agency consider to be operating as a unit, but the board considers not part...
• California Revenue and Taxation Code Section 724
  Whenever any act is required or allowed to be done on or before a date specified in this chapter and that day is a Saturday,...
• California Revenue and Taxation Code Section 725
  The failure to receive any notice required to be given by the board or the failure of the board to complete any action by a...
• California Revenue and Taxation Code Section 731
  Each year between the first day of January and the first day of June, upon valuing the unitary property of an assessee, the board shall...
• California Revenue and Taxation Code Section 732
  Each year between the first day of January and the last day of July, upon valuing the nonunitary property of an assessee, the board shall...
• California Revenue and Taxation Code Section 733
  (a) If a timely petition for reassessment is not filed with the board, an assessment of unitary or nonunitary property of the assessee shall become...
• California Revenue and Taxation Code Section 741
  A petition for reassessment of unitary or nonunitary property shall be in writing and shall state the specific grounds upon which it is claimed a...
• California Revenue and Taxation Code Section 742
  Upon receipt of a timely petition for reassessment, the board shall set a time and place within the state for hearing on the petition. Notice...
• California Revenue and Taxation Code Section 743
  The hearing may be continued by the board for good cause. The hearing shall be open to the public, except that upon conclusion of the...
• California Revenue and Taxation Code Section 744
  (a) The board shall notify the petitioner of its decision on a petition for reassessment by mail and shall make written findings and conclusions if...
• California Revenue and Taxation Code Section 745
  The assessment of the unitary and operating nonunitary property of an assessee shall be allocated to assessments on the roll prepared by the board among...
• California Revenue and Taxation Code Section 746
  Each year, upon or prior to the completion of the assessment roll prepared by the board, but not later than June 15, the board shall...
• California Revenue and Taxation Code Section 747
  A petition for correction of an allocated assessment shall be in writing and state the specific grounds upon which it is claimed a correction or...
• California Revenue and Taxation Code Section 748
  Upon receipt of a timely petition for correction of an allocated assessment, the board shall set a time and place within the state for hearing...
• California Revenue and Taxation Code Section 749
  Section 743 shall be applicable to hearings on petitions for correction of an allocated assessment and the board shall notify the petitioner of its decision...
• California Revenue and Taxation Code Section 755
  (a) On or before July 15, the board shall transmit to each county auditor an estimate of the total unitary value and operating nonunitary value...
• California Revenue and Taxation Code Section 756
  (a) On or before July 31, the board shall transmit to each county auditor a roll showing the unitary and operating nonunitary assessments made by...
• California Revenue and Taxation Code Section 758
  If the board roll has been transmitted to the local auditors, the board may make an assessment of escaped property or a roll correction. At...
• California Revenue and Taxation Code Section 759
  (a) If a timely petition for reassessment is not filed in accordance with the notice provided by the board pursuant to Section 758, an escape...
• California Revenue and Taxation Code Section 760
  (a) If any amount assessed by the board becomes delinquent on the secured roll, the tax collector may utilize those procedures for the collection of...
• California Revenue and Taxation Code Section 826
  Upon request of the board, a person shall submit a property statement pertaining to any state-assessed property owned, claimed, possessed, used, controlled, or managed by...
• California Revenue and Taxation Code Section 827
  The statement shall show specifically any information required by the board in order to assess State assessed property.
• California Revenue and Taxation Code Section 828
  Any person with knowledge or records pertinent to the appraisal of state-assessed property shall make them available to the board on request. The person shall...
• California Revenue and Taxation Code Section 829
  Failure of the board to demand or secure the property statement does not render any assessment invalid.
• California Revenue and Taxation Code Section 830
  (a) If the request of the board is mailed before the lien date as defined in Section 722, the property statement shall be filed with...
• California Revenue and Taxation Code Section 830.1
  Notwithstanding Section 15620 of the Government Code, the board, by order entered upon its minutes and for good cause shown, may extend the time fixed...
• California Revenue and Taxation Code Section 831
  On forms and at times prescribed by the board, it may require the assessor of any county or city to report any information in his...
• California Revenue and Taxation Code Section 832
  The board may call on any State department, board, bureau, or commission for any assistance it can render.
• California Revenue and Taxation Code Section 833
  (a) Except as provided herein, all information required by the board or furnished in the property statement shall be held secret by the board and...
• California Revenue and Taxation Code Section 834
  The board may destroy any documents containing information obtained from taxpayers when six years have elapsed since the lien date for the taxes for which...
• California Revenue and Taxation Code Section 861
  If any property subject to assessment by the board pursuant to Section 19 of Article XIII of the Constitution escapes assessment, the board shall assess...
• California Revenue and Taxation Code Section 862
  When an assessee, after a request by the board, fails to file a property statement by the date specified in Section 830 or files with...
• California Revenue and Taxation Code Section 863
  If any state assessee or his agent willfully conceals, fails to disclose, removes, transfers, or misrepresents state-assessed property in order to evade taxation and this...
• California Revenue and Taxation Code Section 864
  (a) Property which is found to have escaped assessment may either be added to the roll for the fiscal year in which it is discovered...
• California Revenue and Taxation Code Section 865
  When the value of a state assessee's unitary property that lies in more than one tax-rate area has been underallocated to one or more tax-rate...
• California Revenue and Taxation Code Section 866
  Any assessment to which the penalty provided in Section 863 must be added shall be made within six years of July 1 of the assessment...
• California Revenue and Taxation Code Section 867
  An assessment made pursuant to this article against real property for the year or years in which such real property escaped assessment shall not create...
• California Revenue and Taxation Code Section 868
  If, before the expiration of the time prescribed in Section 866 for making an escape assessment, the taxpayer has consented in writing to allow an...
• California Revenue and Taxation Code Section 982
  The undistributed or unpartitioned property of deceased persons may be assessed to the heirs, guardians, conservators, executors, or administrators. A payment of taxes by any...
• California Revenue and Taxation Code Section 982.1
  If real property of a deceased person is distributed to the State because there are no known heirs or because the estate or any portion...
• California Revenue and Taxation Code Section 983
  Property in litigation in possession of a county treasurer, court, county clerk, or receiver shall be assessed to the officer in possession, and the taxes...
• California Revenue and Taxation Code Section 984
  Water ditches constructed for mining, manufacturing, or irrigation purposes and toll roads shall be assessed like real estate, at a rate per mile for that...
• California Revenue and Taxation Code Section 985
  Every toll bridge connecting two or more counties shall be assessed in equal proportions in the counties it connects.
• California Revenue and Taxation Code Section 986
  The full value of a work of art, still owned by the artist who created it and which has never been sold nor exhibited for...
• California Revenue and Taxation Code Section 987
  The assessment of lands owned by a local government that are located outside its boundaries shall be as specified in Section ll of Article XIII...
• California Revenue and Taxation Code Section 988
  (a) The full value of motion pictures, including the negatives and prints thereof, is the full value of only the tangible materials upon which such...
• California Revenue and Taxation Code Section 989
  Unredeemed pledged goods in the possession of a pawnbroker, but not owned by him to hold and dispose of as his property, shall not be...
• California Revenue and Taxation Code Section 990
  Where migratory livestock are ranged in two or more counties during the year, the assessors of the counties interested may meet and prorate the number...
• California Revenue and Taxation Code Section 994
  The following vehicles and equipment, with the exception of implements of husbandry which are subject to the provisions of Sections 410 to 414, inclusive, shall...
• California Revenue and Taxation Code Section 995
  Storage media for computer programs shall be valued on the 1972 lien date and thereafter as if there were no computer program on such media...
• California Revenue and Taxation Code Section 995.2
  The term "basic operational program," as used in Section 995, means a computer program that is fundamental and necessary to the functioning of a computer....
• California Revenue and Taxation Code Section 996
  (a) Returnable containers shall be assessed only to the person in possession thereof on the lien date, provided such person is not under a legally...
• California Revenue and Taxation Code Section 997
  (a) The cash value of records of persons engaged in a business or profession for purposes of this division is the cash value only of...
• California Revenue and Taxation Code Section 998
  (a) The full value of a time-share estate or a time-share use subject to tax under this division shall be determined by finding the real...
• California Revenue and Taxation Code Section 1016
  As used in this article, "intrastate water carrier" means a person engaged in the intrastate transportation of goods by water.
• California Revenue and Taxation Code Section 1017
  As used in this article, "goods in transit" means personal property which, on the lien date, is in transit and is possessed or controlled and...
• California Revenue and Taxation Code Section 1018
  As used in this article, "residence of the owner" means the county where the goods in transit were produced or from which the shipment was...
• California Revenue and Taxation Code Section 1019
  Goods in transit have the residence of the owner as their situs for taxation.
• California Revenue and Taxation Code Section 1020
  Every intrastate water carrier shall file a copy of the bill of lading or manifest for all goods in transit with the forwarding agent or...
• California Revenue and Taxation Code Section 1021
  The copy of the bill of lading or manifest shall show the description, value, consignor and consignee of the goods.
• California Revenue and Taxation Code Section 1022
  Every person who violates any provision of this article is guilty of a misdemeanor.
• California Revenue and Taxation Code Section 1136
  A ferry is a place where passengers and freight are regularly transported by water between two fixed termini under authority of law so to do.
• California Revenue and Taxation Code Section 1137
  Where a ferry connects points in more than one county, the wharves, storehouses, and stationary property connected with it shall be assessed in the county...
• California Revenue and Taxation Code Section 1138
  Vessels documented outside of this State and plying in whole or in part in its waters, the owners of which reside in this State, shall...
• California Revenue and Taxation Code Section 1139
  Except as otherwise provided in this article, when the owner or master of a taxable vessel gives written notice of its habitual place of mooring...
• California Revenue and Taxation Code Section 1140
  Vessels, except ferryboats, regularly engaged in transporting passengers or cargo between two or more ports and vessels concerning which notice of habitual place of mooring...
• California Revenue and Taxation Code Section 1141
  Vessels not required to be documented shall be assessed in the county where habitually moored when not in service.
• California Revenue and Taxation Code Section 1150
  As used in this article, "certificated aircraft" means aircraft operated by an air carrier or foreign air carrier engaged in air transportation, as defined in...
• California Revenue and Taxation Code Section 1151
  Certificated aircraft shall be deemed to be situated in this state only to the extent that such aircraft are normally physically present within the state,...
• California Revenue and Taxation Code Section 1152
  The allocation formula to be used by each assessor is as follows: (a) The time in state factor is the proportionate amount of time, both...
• California Revenue and Taxation Code Section 1153
  After consulting with the assessors of the counties in which aircraft of an air carrier normally make physical contact, the board shall designate for each...
• California Revenue and Taxation Code Section 1153.5
  (a) The Aircraft Advisory Subcommittee of the California Assessors' Association shall, after soliciting input from commercial air carriers operating in the state, do both of...
• California Revenue and Taxation Code Section 1154
  (a) As used in this section, "air taxi" means aircraft used by an air carrier which does not utilize aircraft having a maximum passenger capacity...
• California Revenue and Taxation Code Section 1155
  For purposes of Section 404, certificated aircraft shall be deemed to be situated only in those taxing agencies in which the aircraft normally make physical...
• California Revenue and Taxation Code Section 1156
  Nothing in this article shall be construed to enlarge the right of any taxing agency to tax certificated aircraft in a manner not permitted by...
• California Revenue and Taxation Code Section 1160
  For purposes of this article, all of the following apply: (a) The following terms have the following meanings: (1) "Aircraft" has the same meaning as...
• California Revenue and Taxation Code Section 1161
  (a) Notwithstanding any other law, fractionally owned aircraft that has situs in this state shall be assessed on a fleetwide basis to the manager in...
• California Revenue and Taxation Code Section 1162
  (a) On or before October 1, 2007, the Aircraft Advisory Subcommittee of the California Assessors' Association may designate a lead county assessor's office for each...
• California Revenue and Taxation Code Section 1251
  The board of supervisors shall furnish the assessor with the necessary office equipment, consisting of proper books, blanks, maps, office room, furniture, and stationery.
• California Revenue and Taxation Code Section 1252
  If the board of supervisors fails to furnish the assessor with the necessary office equipment, then, on the assessor's application, the State Board of Equalization...
• California Revenue and Taxation Code Section 1253
  In any event, the cost of furnishing the assessor's necessary office equipment is a county charge, payable like other county charges from the county general
• California Revenue and Taxation Code Section 1254
  The State Board of Equalization shall prescribe the forms for the books, blanks, and maps, and may require the map books to: (a) Be indexed...
• California Revenue and Taxation Code Section 1255
  The maps shall show the private lands owned or claimed in the county so as to provide a legal description of the lands.
• California Revenue and Taxation Code Section 1256
  At the request of the assessor, the board of supervisors shall authorize and direct the assessor to prepare, or to supervise the preparation of, maps...
• California Revenue and Taxation Code Section 1361
  The assessor and his sureties are liable on his official bond for all taxes on property which is unassessed through his wilful failure or neglect.
• California Revenue and Taxation Code Section 1362
  Any taxpayer having the necessary knowledge may file with the board of supervisors an affidavit, alleging that certain property has escaped taxation through the wilful...
• California Revenue and Taxation Code Section 1363
  The board of supervisors shall then direct the district attorney to commence an action on the assessor's bond for the amount of taxes lost through...
• California Revenue and Taxation Code Section 1364
  On the trial of the action, the value of the property unassessed shall be shown and judgment entered for the amount of taxes that should...
• California Revenue and Taxation Code Section 1365
  (a) The county assessor and the employees of the assessor's office shall not engage in any gainful profession, trade, business or occupation whatsoever for any...
• California Revenue and Taxation Code Section 1366
  Every assessor who fails to complete the local roll, or to transmit the statistical statement to the State Board of Equalization, forfeits one thousand dollars...
• California Revenue and Taxation Code Section 1367
  Every county assessor shall ascertain the total assessed value of homes receiving the homeowners' property tax exemption described in Section 218 and shall report to...
• California Revenue and Taxation Code Section 1601
  (a) For purposes of this article, "county board" shall mean a county board of supervisors meeting as a county board of equalization or an assessment...
• California Revenue and Taxation Code Section 1602
  The roll or a copy thereof shall be made available for inspection by all interested parties during regular office hours of the officer having custody
• California Revenue and Taxation Code Section 1603
  (a) A reduction in an assessment on the local roll shall not be made unless the party affected or his or her agent makes and...
• California Revenue and Taxation Code Section 1603.5
  (a) In the event a duplicate application for reduction in assessment is filed with the county board, the clerk may accept only the first application...
• California Revenue and Taxation Code Section 1604
  (a) (1) In counties of the first class, annually, on the fourth Monday in September, the county board shall meet to equalize the assessment of...
• California Revenue and Taxation Code Section 1605
  (a) An assessment made outside of the regular assessment period is not effective for any purpose, including its review, equalization and adjustment by the county...
• California Revenue and Taxation Code Section 1605.4
  Equalization hearings shall be open and public except that, upon conclusion of the taking of evidence, the county board may deliberate in private in reaching...
• California Revenue and Taxation Code Section 1605.5
  (a) (1) The county board shall hear applications for a reduction in an assessment in cases in which the issue is whether or not property...
• California Revenue and Taxation Code Section 1605.6
  After the filing of an application for reduction of an assessment, the clerk of the county board of equalization shall set the matter for hearing...
• California Revenue and Taxation Code Section 1606
  (a) (1) Any applicant for a change of an assessment on the local roll or the assessor, in those cases where the assessed value of...
• California Revenue and Taxation Code Section 1607
  Before the county board makes any reduction, it shall examine, on oath, the person affected or the agent making the application touching the value of...
• California Revenue and Taxation Code Section 1608
  Notwithstanding the provisions of Section 1607, the county board may, in its discretion, waive the examination of the person or agent making the application, if...
• California Revenue and Taxation Code Section 1609
  The hearing need not be conducted according to technical rules relating to evidence and witnesses. Any relevant evidence may be admitted if it is the...
• California Revenue and Taxation Code Section 1609.4
  On the hearing of the application, the county board may subpoena witnesses and books, records, maps, and documents and take evidence in relation to the...
• California Revenue and Taxation Code Section 1609.5
  (a) Whenever an employee of the board is desired as a witness before a county board in a hearing on an application for reduction, a...
• California Revenue and Taxation Code Section 1609.6
  Nothing in Section 1610.8 shall be construed as permitting any violation of Section 408 or 451.
• California Revenue and Taxation Code Section 1609.8
  When valuing property, a county board shall follow the provisions set forth in Section 402.5.
• California Revenue and Taxation Code Section 1610.2
  The assessor in person or through a deputy shall attend all hearings of the county board and may make any statement or produce evidence on...
• California Revenue and Taxation Code Section 1610.4
  Every person who wilfully states anything which he knows to be false in any oral or written statement, not under oath, required or authorized to...
• California Revenue and Taxation Code Section 1610.6
  The county board shall neither raise nor lower the entire local roll.
• California Revenue and Taxation Code Section 1610.8
  After giving notice as prescribed by its rules, the county board shall equalize the assessment of property on the local roll by determining the full...
• California Revenue and Taxation Code Section 1611
  The county board shall make a record of the hearing and, upon request, shall furnish the party with an audio recording or a transcript thereof...
• California Revenue and Taxation Code Section 1611.5
  Written findings of fact of the county board shall be made if requested in writing by a party up to or at the commencement of...
• California Revenue and Taxation Code Section 1611.6
  If the county board fails to make findings upon request, or if findings made are found by a reviewing court to be so deficient that...
• California Revenue and Taxation Code Section 1612.5
  The following persons may not represent an applicant for compensation on any application for equalization filed pursuant to Section 1603: (a) A current member of...
• California Revenue and Taxation Code Section 1612.7
  (a) The following persons shall notify the clerk of the board immediately upon filing an application for equalization pursuant to Section 1603 on his or...
• California Revenue and Taxation Code Section 1614
  (a) The clerk of the county board shall keep an accurate record of all changes to the roll and all orders made by the county...
• California Revenue and Taxation Code Section 1615
  No action or proceeding shall be brought in any court on behalf of any governmental officer, agency or entity to review a decision of the...
• California Revenue and Taxation Code Section 1620
  The board of supervisors of any county may by ordinance create assessment appeals boards for the county to equalize the valuation of taxable property within...
• California Revenue and Taxation Code Section 1621
  (a) Not more than five assessment appeals boards may be created within any county. Assessment appeals boards shall be designated by number in the ordinance...
• California Revenue and Taxation Code Section 1622
  An assessment appeals board shall consist of three members selected by lot by the presiding judge of the superior court of the county from among...
• California Revenue and Taxation Code Section 1622.1
  (a) As an alternative to the selection procedure provided in Section 1622, the county board of supervisors may, by ordinance, elect to appoint directly the...
• California Revenue and Taxation Code Section 1622.2
  (a) Up to two members of a county board of supervisors who have served as a member of a county board of equalization pursuant to...
• California Revenue and Taxation Code Section 1622.5
  In any county in which two or more boards have been created and are functioning: (a) The clerk of the assessment appeals boards may assign...
• California Revenue and Taxation Code Section 1622.6
  (a) (1) An application for equalization filed pursuant to Section 1603 by a person described in Section 1612.7, or an application in which a person...
• California Revenue and Taxation Code Section 1623
  (a) The term of office of members selected to serve on assessment appeals boards shall be three years beginning on the first Monday in September...
• California Revenue and Taxation Code Section 1623.1
  As an alternative to the nomination and selection procedure provided in Section 1623, the board of supervisors may, by ordinance, provide that it shall appoint...
• California Revenue and Taxation Code Section 1624
  (a) A person is not eligible for nomination for membership on an assessment appeals board unless he or she meets one of the following criteria:...
• California Revenue and Taxation Code Section 1624.01
  (a) On and after January 1, 2001, any person newly selected for membership on, or newly appointed to be a member of, an assessment appeals...
• California Revenue and Taxation Code Section 1624.02
  (a) Every person newly selected for membership on or newly appointed to be a member of, an assessment appeals board shall successfully complete a course...
• California Revenue and Taxation Code Section 1624.05
  (a) A person shall not be eligible for nomination for membership on an assessment appeals board unless he or she has a minimum of five...
• California Revenue and Taxation Code Section 1624.1
  No person shall be qualified to be a member of an assessment appeals board who has, within the three years immediately preceding his or her...
• California Revenue and Taxation Code Section 1624.2
  No member of an assessment appeals board shall knowingly participate in any assessment appeal proceeding wherein the member has an interest in either the subject...
• California Revenue and Taxation Code Section 1624.4
  (a) The party affected by an equalization proceeding or his or her agent, or the assessor, may make and file with the clerk of the...
• California Revenue and Taxation Code Section 1625
  Any member of an assessment appeals board may be removed for cause by the board of supervisors.
• California Revenue and Taxation Code Section 1626
  The board of supervisors of any county which has created one or more assessment appeals boards may discontinue all of said boards effective on the...
• California Revenue and Taxation Code Section 1626.1
  Notwithstanding Section 1623, the board of supervisors of any county which has one or more assessment appeals boards in existence pursuant to this article may...
• California Revenue and Taxation Code Section 1628
  The clerk of the board of supervisors shall be clerk of the assessment appeals boards and keep a record of their proceedings. He shall perform...
• California Revenue and Taxation Code Section 1630
  (a) Any real property owner the use of whose land is subject to an enforceable restriction placed upon it by a local agency may apply...
• California Revenue and Taxation Code Section 1636
  The county board of supervisors may appoint one or more assessment hearing officers or contract with the Office of Administrative Hearings for the services of...
• California Revenue and Taxation Code Section 1637
  (a) Hearings before an assessment hearing officer shall be conducted pursuant to the provisions of Article 1 (commencing with Section 1601) governing equalization proceedings by...
• California Revenue and Taxation Code Section 1638
  The applicant may be represented in the hearing of the application and shall have the right to offer evidence. The assessor may be represented in...
• California Revenue and Taxation Code Section 1639
  The hearing officer shall conduct the hearing and shall prepare a summary report of the proceedings together with his recommendation on the assessment protest. The...
• California Revenue and Taxation Code Section 1640
  The clerk shall transmit in writing at the conclusion of the hearing or by mail to the protesting party or his or her agent and...
• California Revenue and Taxation Code Section 1640.1
  (a) The clerk shall transmit in writing at the conclusion of the hearing or by mail to the protesting party or his or her agent...
• California Revenue and Taxation Code Section 1641
  Upon the recommendation of an assessment hearing officer the county board of equalization or assessment appeals board shall establish the assessed value for the property...
• California Revenue and Taxation Code Section 1641.1
  (a) Upon being notified of the recommendation of an assessment hearing officer, the protesting party or the assessor may request the county board of equalization...
• California Revenue and Taxation Code Section 1641.2
  Notwithstanding the provisions of Section 1604, if within 90 days of the expiration of the two-year period specified in Section 1604 within which a county...
• California Revenue and Taxation Code Section 1641.5
  (a) Notwithstanding any other provision of law, the board of supervisors of a county in which a hearing officer exercises jurisdiction pursuant to subdivision (a)...
• California Revenue and Taxation Code Section 1642
  (a) An assessee of mining or mineral property located in more than one county and alleged to be unitary property, may, within the time specified...
• California Revenue and Taxation Code Section 1643
  (a) The panel of hearing officers shall conduct the hearing and receive evidence to determine (1) if the property concerned is unitary and (2) if...
• California Revenue and Taxation Code Section 1644
  The report and recommendation of the panel of hearing officers shall be transmitted to the county clerk of each of the counties concerned. Each county...
• California Revenue and Taxation Code Section 1645
  (a) If, within 30 days following receipt of the report and recommendation of the panel of hearing officers by the county board of equalization or...
• California Revenue and Taxation Code Section 1645.5
  For purposes of this article, the term "unitary property" shall mean one or more parcels of real property that are contiguous and are operated as...
• California Revenue and Taxation Code Section 1646
  As soon as the auditor receives the local roll from the assessor, he shall add up the valuations on it and enter on the roll...
• California Revenue and Taxation Code Section 1646.1
  Upon receiving a statement from the clerk prepared under Section 1614, the auditor shall forthwith correct the roll to reflect the changes made by the...
• California Revenue and Taxation Code Section 1647
  Annually, on or before August 15th, the auditor shall prepare duplicate valuation statements, verified by his attached affidavit, from the local roll as corrected for...
• California Revenue and Taxation Code Section 1648
  The valuation statements shall show such information as the board may require.
• California Revenue and Taxation Code Section 1649
  As soon as the valuation statements are prepared, the auditor shall transmit one to the controller and one to the board.
• California Revenue and Taxation Code Section 1650
  Every auditor who fails to transmit the valuation statements as required forfeits one thousand dollars to the State, to be recovered in an action brought...
• California Revenue and Taxation Code Section 1651
  Immediately upon completion of his duties under Section 1646, the auditor shall transmit the unsecured roll to the tax collector.
• California Revenue and Taxation Code Section 1716
  Whenever the board of supervisors and the assessor of any county determine that, in order to maintain the equality of the assessment of property within...
• California Revenue and Taxation Code Section 1717
  The appraisal commission may employ any technical assistants it deems necessary to carry out the required appraisal. A person so employed is not an additional...
• California Revenue and Taxation Code Section 1717.1
  The requirements of Sections 670, 671 and 673 shall apply to employees of an appraisal commission. Upon being employed by an appraisal commission, the employee...
• California Revenue and Taxation Code Section 1718
  All work done under this article is in furtherance of the power of the county board to equalize assessments.
• California Revenue and Taxation Code Section 1719
  The expenses of this appraisal are a county charge, and the board of supervisors may make the necessary appropriations to meet these expenses.
• California Revenue and Taxation Code Section 1720
  A contract shall not be made with any person by which the duty of conducting such an appraisal is delegated to any private interests.
• California Revenue and Taxation Code Section 1721
  Save assessments by the assessor or valuations of individual parcels by the county board during its authorized sessions, taxable property shall not be appraised for...
• California Revenue and Taxation Code Section 1815
  When valuing property, the board shall follow the provisions set forth in Section 402.5.
• California Revenue and Taxation Code Section 1816
  When valuing property other than "state-assessed property" as defined in Section 108, the board shall be subject to the same valuation considerations and methods applicable...
• California Revenue and Taxation Code Section 1817
  Commencing with the 1987-88 fiscal year and annually thereafter, the board shall determine the statewide and county-by-county ratio of assessed value to fair market value...
• California Revenue and Taxation Code Section 1840
  If any county, city and county, or municipal corporation desires to secure a review, equalization, or adjustment of the assessment of its property by the...
• California Revenue and Taxation Code Section 1841
  When the review, equalization, and adjustment are completed, the executive director of the board shall transmit to the auditor and the governing body of the...
• California Revenue and Taxation Code Section 1817
  Commencing with the 1987-88 fiscal year and annually thereafter, the board shall determine the statewide and county-by-county ratio of assessed value to fair market value...
• California Revenue and Taxation Code Section 2050
  Whenever, for the purpose of determining the assessed value of property on the county assessment roll or determining the names or addresses of assessees on...
• California Revenue and Taxation Code Section 2051
  The last equalized roll means the entire assessment roll as defined in Section 109.
• California Revenue and Taxation Code Section 2052
  The local roll as delivered to the auditor pursuant to Section 617, including any changes made by the county board during the month of July,...
• California Revenue and Taxation Code Section 2053
  If the board makes any change in the local roll pursuant to Sections 1840 and 1841, the local roll as so changed, together with the...
• California Revenue and Taxation Code Section 2055
  If the county board of equalization, or an assessment appeals board, as the case may be, makes any changes in the local roll pursuant to...
• California Revenue and Taxation Code Section 2056
  Whenever it becomes necessary for any purpose otherwise required by law to determine the assessed value of public property or other property exempt from taxation,...
• California Revenue and Taxation Code Section 2125
  In any county in which tax receipts derived from the assessment of water rights have been impounded by reason of court litigation, whenever any state...
• California Revenue and Taxation Code Section 2131
  (a) Notwithstanding any provision of law to the contrary, the board of supervisors of any county in which a portion of the territory of a...
• California Revenue and Taxation Code Section 2132
  (a) If a resolution has been adopted pursuant to Section 2131, the board of directors shall: (1) Determine the total amount of revenue required by...
• California Revenue and Taxation Code Section 2133
  (a) If a district has been formed under an enabling act which does not provide that the board of directors shall fix district tax rates,...
• California Revenue and Taxation Code Section 2134
  Any district levying or causing to be levied a tax in accordance with the provisions of this part may levy or cause to be levied...
• California Revenue and Taxation Code Section 2151
  The board of supervisors shall fix the rates of county and district taxes and shall levy the State, county, and district taxes as provided by
• California Revenue and Taxation Code Section 2152
  The auditor shall then: (a) Compute and enter in a separate column on the roll the respective sums in dollars and cents, rejecting the fractions...
• California Revenue and Taxation Code Section 2152.5
  Notwithstanding the provisions of any other law of this State, if so ordered by resolution of the board of supervisors of any county, adopted prior...
• California Revenue and Taxation Code Section 2186
  Every tax has the effect of a judgment against the person.
• California Revenue and Taxation Code Section 2187
  Every tax, penalty, or interest, including redemption penalty or interest, on real property is a lien against the property assessed.
• California Revenue and Taxation Code Section 2188
  Every tax on improvements is a lien on the taxable land on which they are located, if they are assessed to the same person to...
• California Revenue and Taxation Code Section 2188.1
  Every tax on improvements assessed to a person other than the assessee of the land on which they are located may become a lien on...
• California Revenue and Taxation Code Section 2188.2
  Whenever improvements are owned by a person other than the owner of the land on which they are located, the owner of the improvements or...
• California Revenue and Taxation Code Section 2188.3
  Whenever real property has been divided into condominiums, as defined in Section 783 of the Civil Code, (a) each condominium owned in fee shall be...
• California Revenue and Taxation Code Section 2188.4
  Whenever a portion of a parcel of land, other than that used for grazing or other agricultural purposes and property assessed by the State Board...
• California Revenue and Taxation Code Section 2188.5
  (a) (1) Subject to the limitations set forth in subdivision (b), whenever real property has been divided into planned developments as defined in Section 11003...
• California Revenue and Taxation Code Section 2188.6
  (a) Unless a request for exemption has been recorded pursuant to subdivision (d), prior to the creation of a condominium as defined in Section 783...
• California Revenue and Taxation Code Section 2188.7
  (a) Whenever the assessor receives a written request for separate assessment of a community apartment project, a stock cooperative, or a limited equity housing cooperative...
• California Revenue and Taxation Code Section 2188.8
  (a) Whenever the assessor receives a written request for separate assessment of time-share estates in a time-share project, as defined in Section 11212 of the...
• California Revenue and Taxation Code Section 2188.9
  (a) Whenever the assessor receives a written request for separate assessment of a time-share project, as defined in Section 11212 of the Business and Professions...
• California Revenue and Taxation Code Section 2188.10
  (a) Whenever the assessor receives a written request for separate assessment of a pro rata portion of the real property of a mobilehome park which...
• California Revenue and Taxation Code Section 2188.11
  The assessor shall separately assess undivided interests in accordance with Chapter 3 (commencing with Section 2801) of Part 5.
• California Revenue and Taxation Code Section 2189
  (a) A tax on personal property is a lien on any real property on the secured roll also belonging to the owner of the personal...
• California Revenue and Taxation Code Section 2189.1
  Separately billed taxes on state-assessed personal property when delinquent may be collected through use of unsecured tax collection procedures. Any of those taxes, including penalties...
• California Revenue and Taxation Code Section 2189.3
  A tax on personal property belonging to an owner of real property on the secured roll located in the same county as the personal property,...
• California Revenue and Taxation Code Section 2189.5
  Every tax on personal property and improvements, located upon or appurtenant to a leasehold estate for the production of gas, petroleum or other hydrocarbon substances...
• California Revenue and Taxation Code Section 2189.6
  Improvements that constitute component parts of a water distribution system located in whole or in part on property assessed to a person other than the...
• California Revenue and Taxation Code Section 2189.7
  Except as otherwise provided in subdivision (a), (b), or (c), the assessment of any floating home made pursuant to Section 229 shall be entered on...
• California Revenue and Taxation Code Section 2189.8
  Upon application, the county tax collector may issue tax clearance certificates. Those certificates shall be used to permit registration of used floating homes, as defined...
• California Revenue and Taxation Code Section 2190
  Notwithstanding any provision of law to the contrary, the assessment of any possessory interest in tax-exempt real estate to which the exemption authorized by Section...
• California Revenue and Taxation Code Section 2190.1
  If the tax on an assessment of a possessory interest in real estate of the Veterans Welfare Board is not paid before delinquency, the amount...
• California Revenue and Taxation Code Section 2190.2
  Every tax on an assessment of a possessory interest or a tax on an assessment of improvements made pursuant to the provisions of Section 2188.2...
• California Revenue and Taxation Code Section 2191.3
  (a) The tax collector may make the filing specified in subdivision (b) where either of the following occurs: (1) There is a tax on any...
• California Revenue and Taxation Code Section 2191.4
  From the time of filing the certificate for record pursuant to Section 2191.3, the amount required to be paid together with interest and penalty constitutes...
• California Revenue and Taxation Code Section 2191.5
  Section 2191.4 does not give the county a preference over any other lien which attached prior to the date when the certificate of delinquency of...
• California Revenue and Taxation Code Section 2191.6
  Except as otherwise provided in Section 2191.4, the lien resulting from the recording of the certificate pursuant to Section 2191.3 shall be removed and discharged...
• California Revenue and Taxation Code Section 2192
  Except as otherwise specifically provided, all tax liens attach annually as of 12:01 a.m. on the first day of January preceding the fiscal year for...
• California Revenue and Taxation Code Section 2192.1
  Every tax declared in this chapter to be a lien on real property, and every public improvement assessment declared by law to be a lien...
• California Revenue and Taxation Code Section 2192.2
  Upon the sale, other than a tax sale under this division or a sale pursuant to Article 1 (commencing with Section 2920) of Chapter 2...
• California Revenue and Taxation Code Section 2193
  Every lien created by this division has the effect of an execution duly levied against the property subject to the lien.
• California Revenue and Taxation Code Section 2194
  (a) Except as otherwise provided in this chapter, the judgment is satisfied and the lien removed when, but not before, either of the following occur:...
• California Revenue and Taxation Code Section 2195
  Thirty years after any tax becomes a lien, if the lien has not been otherwise removed, the lien ceases to exist and the tax is...
• California Revenue and Taxation Code Section 2196
  (a) If the tax collector determines, following the presentation of evidence by the owner or assessee of real property, that a lien on that property...
• California Revenue and Taxation Code Section 2201
  Unless the context otherwise requires, the definitions contained in this article govern the construction of this chapter. The definition of a word applies to any...
• California Revenue and Taxation Code Section 2202
  "Ad valorem property taxation" means any source of revenue derived from applying a property tax rate to the assessed value of property.
• California Revenue and Taxation Code Section 2203
  "City" means any city whether general law or charter, except a city and county.
• California Revenue and Taxation Code Section 2204
  "Classification of property" means any enumeration or grouping of property by a statute which results in it being treated differently from other property for purposes...
• California Revenue and Taxation Code Section 2205
  "Costs mandated by the courts" means any increased costs incurred by a local agency or school district in order to comply with a final court...
• California Revenue and Taxation Code Section 2206
  "Costs mandated by the federal government" means any increased costs mandated specifically by the federal government upon a local agency or school district after January...
• California Revenue and Taxation Code Section 2206.5
  "Costs mandated by the voters" means any increased costs expressly mandated upon a local agency or school district after September 2, 1975, by any statute...
• California Revenue and Taxation Code Section 2208
  "County" means any chartered or general law county. "County" includes a city and county.
• California Revenue and Taxation Code Section 2208.5
  "School district" means any school district, community college district, or county superintendent of schools.
• California Revenue and Taxation Code Section 2209
  "Executive order" means any order, plan, requirement, rule or regulation issued: (a) By the Governor, or (b) By any officer or official serving at the...
• California Revenue and Taxation Code Section 2210
  "Law enacted after January 1, 1973," means any statute enacted by the Legislature after January 1, 1973.
• California Revenue and Taxation Code Section 2211
  "Local agency" means any city, county, special district, authority or other political subdivision of the state.
• California Revenue and Taxation Code Section 2212
  "Percentage change in the cost of living" means the percentage change from April 1 of the prior year to April 1 of the current year...
• California Revenue and Taxation Code Section 2213
  "Property tax rate" means any rate of tax or assessment which is levied per unit of assessed value of property. "Property tax rate" includes any...
• California Revenue and Taxation Code Section 2214
  "Sales tax exemption" means any provision which causes a reduction in revenue to a city or county under Part 1.5 (commencing with Section 7200) of...
• California Revenue and Taxation Code Section 2215
  "Special district" means any agency of the state for the local performance of governmental or proprietary functions within limited boundaries. "Special district" includes a county...
• California Revenue and Taxation Code Section 2216
  County free libraries established pursuant to Chapter 2 (commencing with Section 27151) of Division 20 of the Education Code; areas receiving county fire protection services...
• California Revenue and Taxation Code Section 2227
  Annually, the Department of Finance shall transmit to each city and each county an estimate of the percentage change in the population of the city...
• California Revenue and Taxation Code Section 2228
  (a) The annual percentage change in population for special districts shall be the percentage changes established pursuant to Section 2227 and this section: (1) If...
• California Revenue and Taxation Code Section 2228.1
  (a) Annually, the Department of Finance shall transmit to each community college district an estimate of its annual percentage change in adult population. Such estimates...
• California Revenue and Taxation Code Section 2229
  (a) Any classification or exemption of property for purposes of ad valorem property taxation enacted by the Legislature after January 1, 1973, shall be reimbursed...
• California Revenue and Taxation Code Section 2230
  The state shall annually reimburse cities and counties for the net loss of revenue from each statute enacted after January 1, 1973, which provides for...
• California Revenue and Taxation Code Section 2230.5
  Notwithstanding the provisions of Sections 2229 and 2230, prior to the end of each calendar year, commencing with the 1978 calendar year, the Department of...
• California Revenue and Taxation Code Section 2232
  Any funds received by a local agency or school district pursuant to the provisions of this chapter may be used for any public purpose.
• California Revenue and Taxation Code Section 2233
  (a) The Director of Finance shall include in the Governor's Budget an appropriation for a statute which has an otherwise minimal fiscal effect on local...
• California Revenue and Taxation Code Section 2235
  Claims for direct and indirect costs filed pursuant to Sections 2229 and 2231 shall be filed in the manner prescribed by the State Controller.
• California Revenue and Taxation Code Section 2237.2
  (a) Annually, no later than 90 days following the end of the fiscal year, each local agency (as defined in Section 95) shall report to...
• California Revenue and Taxation Code Section 2237.4
  If a local agency fails to file by October 1 each year a report required by Section 2237.2, the Controller and the county auditor in...
• California Revenue and Taxation Code Section 2237.5
  For the 1979-80 fiscal year and thereafter, except as provided by subdivision (b) of Section 12 of Article XIII of the Constitution, for purposes of...
• California Revenue and Taxation Code Section 2240
  Revenues to reimburse local agencies and school districts pursuant to the provisions of Section 2229 or 2230 shall be determined and appropriated as provided in...
• California Revenue and Taxation Code Section 2241
  When a bill is introduced in the Legislature, and each time a bill is amended, the Legislative Counsel shall determine whether the bill requires state...
• California Revenue and Taxation Code Section 2242
  Whenever the Legislative Counsel determines that a bill will require state reimbursement to a local agency or a school district as provided in Section 2229...
• California Revenue and Taxation Code Section 2243
  The estimate required by Section 2242 shall be the amount estimated to be required during the first fiscal year of a bill's operation in order...
• California Revenue and Taxation Code Section 2244
  In the event that a bill is amended on the floor of either house, whether by adoption of the report of a conference committee or...
• California Revenue and Taxation Code Section 2246.2
  The Director of Finance shall include in the Governor's Budget an appropriation for statutes identified pursuant to Section 2246 which increase the penalty for a...
• California Revenue and Taxation Code Section 2260
  The maximum property tax rates for local agencies shall be those established pursuant to the provisions of this article or of Article 6, 7 or...
• California Revenue and Taxation Code Section 2260.5
  For the purpose of establishing maximum property tax rates, whenever there is a comparison of rates between two or more years that have different assessment...
• California Revenue and Taxation Code Section 2261
  The maximum property tax rate which may be levied by any county for general purposes shall be the combination of all countywide property tax rates...
• California Revenue and Taxation Code Section 2261.1
  (a) Any county which was providing structural fire protection services in unincorporated areas of the county during the 1971-1972 or the 1972-1973 fiscal years and...
• California Revenue and Taxation Code Section 2261.2
  Whenever a county board of supervisors adopts the provisions of Sections 42649 and 85265.5 of the Education Code and thereby transfers certain duties of the...
• California Revenue and Taxation Code Section 2262
  The maximum property tax rate which may be levied by any city shall be: (1) For general law cities, the aggregate of all citywide property...
• California Revenue and Taxation Code Section 2262.2
  A local agency or district formed by a city after the effective date of this chapter to take over and perform services theretofore provided by...
• California Revenue and Taxation Code Section 2263
  The maximum property tax rate which may be levied by, or on behalf of, a special district formed prior to January 1, 1972, shall be:...
• California Revenue and Taxation Code Section 2263.1
  This section shall apply only to special districts formed between January 1, 1972, and the effective date of this section. (a) For special districts the...
• California Revenue and Taxation Code Section 2263.2
  After the effective date of this section the formation of a special district shall not be effective for property tax purposes unless a maximum property...
• California Revenue and Taxation Code Section 2263.4
  Notwithstanding paragraph (2) of Section 2263, the maximum property tax rate which may be levied by, or on behalf of, a harbor district shall be...
• California Revenue and Taxation Code Section 2264
  In the event that a local agency elects to follow the provisions of Part 3.5 (commencing with Section 2131) of this division, for levying a...
• California Revenue and Taxation Code Section 2265
  In lieu of the maximum property tax rates established by other provisions of this article, the voters of a local agency may establish a maximum...
• California Revenue and Taxation Code Section 2266
  This section shall provide an alternate procedure to the other provisions of this chapter for establishing maximum property tax rates. The maximum property tax rate...
• California Revenue and Taxation Code Section 2266.1
  In the event that a special district employs a system of ad volorem property taxation in which the district assessment roll is not based upon...
• California Revenue and Taxation Code Section 2266.2
  As used in Section 2266, "property tax revenue" includes revenue distributed in the prior fiscal year to local government by the state pursuant to the...
• California Revenue and Taxation Code Section 2266.5
  This section shall provide an alternate procedure to the other provisions of this article for establishing maximum property tax rates. In the event that a...
• California Revenue and Taxation Code Section 2267
  In the event that an error or omission occurred in determining the property tax rate which was levied by, or on behalf of, a local...
• California Revenue and Taxation Code Section 2270
  A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this...
• California Revenue and Taxation Code Section 2271
  A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this...
• California Revenue and Taxation Code Section 2271.1
  An additional property tax heretofore or hereafter levied pursuant to the provisions of Section 2271 shall not be invalidated and may continue to be levied...
• California Revenue and Taxation Code Section 2271.15
  Notwithstanding the provisions of Section 2271.1, an additional levy made prior to January 1, 1976, pursuant to the provisions of Section 2271 to pay costs...
• California Revenue and Taxation Code Section 2271.2
  The Controller shall issue, and shall revise, as needed, advisory guidelines to assist local agencies in determining when an additional property tax rate may be...
• California Revenue and Taxation Code Section 2272
  A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this...
• California Revenue and Taxation Code Section 2273
  (a) A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to...
• California Revenue and Taxation Code Section 2273.1
  The provisions of Section 2273 shall apply to a contract or lease signed after January 1, 1973, if a local agency, in anticipation of such...
• California Revenue and Taxation Code Section 2273.2
  If, prior to January 1, 1973, a local agency was a party to any contract or lease, the terms of which provide (1) that the...
• California Revenue and Taxation Code Section 2274
  (a) In the event of an emergency which constitutes a danger to the public health, safety or welfare, or of a general disaster, which requires...
• California Revenue and Taxation Code Section 2275
  A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this...
• California Revenue and Taxation Code Section 2276
  A local agency to which Section 2267 is applicable, may levy, or have levied on its behalf, a rate in addition to the maximum property...
• California Revenue and Taxation Code Section 2277
  A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this...
• California Revenue and Taxation Code Section 2278
  In the event that a local agency is required to pay or is authorized to collect any fees, assessments, charges or obligations as a term...
• California Revenue and Taxation Code Section 2279.1
  A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this...
• California Revenue and Taxation Code Section 2280
  A special district may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this...
• California Revenue and Taxation Code Section 2280.01
  (a) A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to...
• California Revenue and Taxation Code Section 2280.1
  A city may levy, or have levied on its behalf, a rate in addition to the maximum tax rate established pursuant to this chapter in...
• California Revenue and Taxation Code Section 2285
  For the purposes of this article, the term "qualified voter of the local agency" means a voter who meets the specific qualifications, if any, set...
• California Revenue and Taxation Code Section 2286
  (a) No local agency formed after the effective date of this chapter shall levy, or have levied on its behalf, any property tax rate, except...
• California Revenue and Taxation Code Section 2287.5
  Whenever a local agency is formed without an election, there may be submitted to the agency declaring the formation, at the time of formation or...
• California Revenue and Taxation Code Section 2288
  A maximum property tax rate election held by a local agency formed under a law that does not provide a procedure for elections shall be...
• California Revenue and Taxation Code Section 2289
  Whenever possible, elections to approve maximum property tax rates shall be consolidated with other elections. In the event that an election to approve a maximum...
• California Revenue and Taxation Code Section 2295
  As used in this article "governmental reorganization" means any formation of, annexation to, detachment from, consolidation of, dissolution of, or other territorial adjustment in the...
• California Revenue and Taxation Code Section 2296
  Except as provided in Section 2263.2, whenever a governmental reorganization occurs, the maximum property tax rate for any local agency whose boundaries are changed by...
• California Revenue and Taxation Code Section 2297
  In the event that the boundaries of a local agency are altered by a governmental reorganization, or that a local agency becomes responsible, as a...
• California Revenue and Taxation Code Section 2298
  In the event that a governmental reorganization makes it necessary or desirable for a local agency to exceed the maximum property tax rate provided in...
• California Revenue and Taxation Code Section 2299
  In the event than an election is required in order to approve and effectuate a governmental reorganization, the impartial analysis of the governmental reorganization prepared...
• California Revenue and Taxation Code Section 2305
  As used in this article "functional consolidation" means the transfer, from one local agency to another, of both of the following: (1) the responsibility for...
• California Revenue and Taxation Code Section 2306
  Whenever a functional consolidation occurs, the maximum property tax rate for any local agency affected by such functional consolidation shall be determined as provided in...
• California Revenue and Taxation Code Section 2307
  The local agency which transfers a program or service shall reduce its maximum property tax rate as provided in this section. Such reduction shall be...
• California Revenue and Taxation Code Section 2308
  The maximum property tax rate for a local agency assuming the responsibility for providing a program or service and for levying a tax to pay...
• California Revenue and Taxation Code Section 2309
  Any adjustment in the maximum property tax rate of a local agency made pursuant to Section 2308 shall only be made in the first full...
• California Revenue and Taxation Code Section 2325
  Annually, no later than 15 days after the property tax rate for a local agency has been fixed, each local agency shall report to the...
• California Revenue and Taxation Code Section 2325.1
  In the event that the Controller determines that an error has occurred in establishing a property tax rate levied pursuant to any provision of this...
• California Revenue and Taxation Code Section 2326
  If a local agency fails to file the report required by Section 2325 by October 15, the Controller, in the succeeding fiscal year, shall reduce...
• California Revenue and Taxation Code Section 2501
  Taxes shall be paid only in the mediums permitted by this chapter.
• California Revenue and Taxation Code Section 2502
  Taxes may be paid in legal tender or in money receivable in payment of taxes by the United States. The tax collector shall have the...
• California Revenue and Taxation Code Section 2503
  A tax levied for a special purpose shall be paid in such funds as may be directed.
• California Revenue and Taxation Code Section 2503.1
  As used in this division, "electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument,...
• California Revenue and Taxation Code Section 2503.2
  (a) The tax collector for any city, county, or city and county may, in his or her discretion, accept electronic funds transfers in payment for...
• California Revenue and Taxation Code Section 2504
  As used in this division, "negotiable paper" means checks, drafts, and money orders.
• California Revenue and Taxation Code Section 2505
  (a) Except as provided in subdivision (b), the tax collector or treasurer for any city or county may in his or her discretion accept negotiable...
• California Revenue and Taxation Code Section 2506
  The acceptance of negotiable paper constitutes a payment of a tax, assessment, or redemption as of the date of acceptance when, but not before, the...
• California Revenue and Taxation Code Section 2507
  The officer accepting negotiable paper may deposit it daily with a bank for collection and receive from the bank cashier's checks in an amount equal...
• California Revenue and Taxation Code Section 2508
  If any negotiable paper is returned unpaid to the bank with which it was deposited pursuant to any requirement of this division, the bank shall...
• California Revenue and Taxation Code Section 2509
  If any negotiable paper is not paid on due presentment for any reason, any record of payment made on any official record because of its...
• California Revenue and Taxation Code Section 2509.1
  Notwithstanding any other provision of law, after the return to the depositing county officer of any unpaid negotiable paper, the tax collector may charge the...
• California Revenue and Taxation Code Section 2510
  When a cancellation is made, the officer making it shall record it on the record where the notation of payment was made. He shall immediately...
• California Revenue and Taxation Code Section 2511
  By resolution of the board of supervisors passed by a four-fifths vote, any county warrant for a particular fiscal year may be received in payment...
• California Revenue and Taxation Code Section 2511.1
  (a) As used in this section: (1) "Credit card" means any card, plate, coupon book, or other credit device existing for the purpose of being...
• California Revenue and Taxation Code Section 2512
  (a) If a remittance to cover a payment required by law to be made to a taxing agency prior to a specified date and hour...
• California Revenue and Taxation Code Section 2513
  If an application, tax statement or claim for credit or refund required by law to be filed with a taxing agency on or before a...
• California Revenue and Taxation Code Section 2514
  (a) Upon receipt of a certificate of eligibility described in Section 20602, Section 20639.6, or Section 20640.6 signed by the claimant, the claimant's spouse, or...
• California Revenue and Taxation Code Section 2515
  (a) Upon receipt of a "notice of lien for postponed property taxes" from the tax collector, the assessor shall immediately: (1) Enter, on the notice...
• California Revenue and Taxation Code Section 2516
  Upon the failure of a transferee to file a change in ownership statement required by Section 480, the assessor or the auditor shall immediately enter...
• California Revenue and Taxation Code Section 2601
  (a) On or before the fourth Monday in September, the auditor shall deliver the secured roll to the tax collector, with an affixed affidavit, subscribed...
• California Revenue and Taxation Code Section 2602
  The tax collector shall collect all property taxes.
• California Revenue and Taxation Code Section 2603
  At the time the auditor delivers the local assessment roll to the tax collector, he shall charge the collector with the taxes extended thereon, together...
• California Revenue and Taxation Code Section 2604
  When property the taxes on which are to be collected by the tax collector is placed on the roll after it has been delivered to...
• California Revenue and Taxation Code Section 2605
  The following taxes on the secured roll are due and payable November 1: (a) All taxes on personal property. (b) Half the taxes on real...
• California Revenue and Taxation Code Section 2606
  The second half of taxes on real property on the secured roll is due and payable February 1.
• California Revenue and Taxation Code Section 2607
  The entire tax on real property may be paid when the first installment is due and payable or at any time thereafter until the properties...
• California Revenue and Taxation Code Section 2607.1
  Upon authorization of the board of supervisors, the tax collector shall accept payment of the second installment of the tax on real property at a...
• California Revenue and Taxation Code Section 2608
  The tax collector may fix a date preceding the due date when payments may be made.
• California Revenue and Taxation Code Section 2609
  On or before the day when taxes are payable the tax collector shall publish a notice specifying: (a) The dates when taxes on the secured...
• California Revenue and Taxation Code Section 2610
  The notice shall be published once a week for two weeks in a newspaper, if there is one published in the county, or, if none,...
• California Revenue and Taxation Code Section 2610.5
  Annually, on or before November 1, the tax collector shall mail or electronically transmit a county tax bill or a copy thereof for every property...
• California Revenue and Taxation Code Section 2610.6
  When the tax collector sends a tax bill to any person respecting property which has been assessed to another and who has the power, pursuant...
• California Revenue and Taxation Code Section 2611
  A notice shall be printed on all tax bills specifying that if taxes are unpaid, it will be necessary as provided by law to pay:...
• California Revenue and Taxation Code Section 2611.1
  Any county department, officer, or employee charged by law with the collection of any county tax assessment, penalty or cost, license fees or money owing...
• California Revenue and Taxation Code Section 2611.2
  The application for a discharge of accountability shall include: (a) A statement of the nature of the amount owing. (b) The names of the assessees...
• California Revenue and Taxation Code Section 2611.3
  The board of supervisors may make an order discharging the department, officer, or employee, from further accountability and direct the county auditor to adjust any...
• California Revenue and Taxation Code Section 2611.4
  Any county department, officer or employee may refrain from collecting any tax, assessment, penalty or cost, license fees or money owing to the county where...
• California Revenue and Taxation Code Section 2611.5
  At the option of a county and when authorized by resolution of the board of supervisors pursuant to Article 4 (commencing with Section 29370) of...
• California Revenue and Taxation Code Section 2611.6
  The following information shall be included in each county tax bill, whether mailed or electronically transmitted, or in a separate statement accompanying the bill: (a)...
• California Revenue and Taxation Code Section 2611.7
  (a) Upon the written request of a taxpayer made no later than September 1, a tax collector who has adopted this section pursuant to paragraph...
• California Revenue and Taxation Code Section 2612
  On the tax bill for tax-defaulted property shall appear in writing the fact that prior year taxes are in default. The tax bill may contain...
• California Revenue and Taxation Code Section 2612.5
  The tax collector shall issue separate tax bills for tax-defaulted property and property which is not tax delinquent. Where tax-defaulted property and property which is...
• California Revenue and Taxation Code Section 2612.6
  The auditor shall enter the descriptions and the separate valuations on the roll in lieu of the original assessment, shall compute the taxes and penalties...
• California Revenue and Taxation Code Section 2613
  All taxes shall be paid at the tax collector's office unless the board of supervisors, upon recommendation of the tax collector and on or before...
• California Revenue and Taxation Code Section 2614
  The tax collector shall mark the fact and date of payment on the roll or delinquent roll, opposite the tax to which the payment relates.
• California Revenue and Taxation Code Section 2614.5
  The tax collector may, when approved by resolution of the board of supervisors of such county, adopt a procedure showing the fact and date of...
• California Revenue and Taxation Code Section 2615
  Whenever taxes are paid in cash or whenever a receipt is requested at the time of payment by the person paying the tax, the tax...
• California Revenue and Taxation Code Section 2615.5
  When the county sends a tax bill or copy thereof to any homeowner who received the homeowners' exemption in the immediately preceding year, except where...
• California Revenue and Taxation Code Section 2615.6
  When the county sends to any person a tax bill, it shall be accompanied by a notice regarding property tax assistance and postponement for senior...
• California Revenue and Taxation Code Section 2616
  Not less than once every 12 months and on dates approved by the auditor, the tax collector shall account to the auditor for all moneys...
• California Revenue and Taxation Code Section 2617
  All taxes due November 1, if unpaid, are delinquent at 5 p.m., or the close of business, whichever is later, on December 10, and thereafter...
• California Revenue and Taxation Code Section 2618
  The second half of taxes on real property, if unpaid, is delinquent at 5 p.m., or the close of business, whichever is later, on April...
• California Revenue and Taxation Code Section 2619
  If December 10 or April 10 falls on Saturday, Sunday or a legal holiday, the time of delinquency is at 5 p.m., or the close...
• California Revenue and Taxation Code Section 2621
  After the second installment of taxes on the secured roll is delinquent, the tax collector shall collect a cost of ten dollars ($10) for preparing...
• California Revenue and Taxation Code Section 2623
  Prior to February 1st, the auditor shall: (a) Compute and enter the delinquent penalty against all taxes on the secured roll not marked paid. (b)...
• California Revenue and Taxation Code Section 2624
  After the second half of taxes on real property is delinquent, the tax collector shall prepare a delinquent roll. In numerical or alphabetical order, the...
• California Revenue and Taxation Code Section 2626
  On or before June 1st, the auditor shall compare the delinquent roll, if one is prepared, with the secured roll. If satisfied the delinquent roll...
• California Revenue and Taxation Code Section 2627
  Within three days after this settlement, the auditor shall: (a) Compute and enter the penalties and costs on the delinquent roll. (b) Charge the tax...
• California Revenue and Taxation Code Section 2628
  Annually, on or before August 10th, the tax collector shall make a collections report on the secured roll and, if one is prepared, the delinquent...
• California Revenue and Taxation Code Section 2629
  The auditor shall then administer an oath to the tax collector, to be written and subscribed on the delinquent roll, that all property on the...
• California Revenue and Taxation Code Section 2630
  The auditor shall foot the amount unpaid on the delinquent roll, credit the tax collector with the amount, and have a final settlement with him.
• California Revenue and Taxation Code Section 2631
  If the roll or delinquent roll is transferred from one collector to another, the auditor shall credit the one and charge the other with the...
• California Revenue and Taxation Code Section 2632
  If the tax collector refuses or neglects for five days to make payments or settlements as required in this division, he is liable for the...
• California Revenue and Taxation Code Section 2633
  The district attorney shall bring suit against the tax collector and his sureties for this amount. The controller or the board of supervisors may require...
• California Revenue and Taxation Code Section 2634
  The roll or delinquent roll or a copy certified by the tax collector, showing unpaid taxes against any property, is prima facie evidence of the...
• California Revenue and Taxation Code Section 2635
  When the amount of taxes paid exceeds the amount due by more than ten dollars ($10), the tax collector shall send notice of the overpayment...
• California Revenue and Taxation Code Section 2635.5
  Notwithstanding any other provision of law, with the exception of Chapter 2.3 (commencing with Section 2780) of Part 5, the tax collector may apply any...
• California Revenue and Taxation Code Section 2636
  Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due and payable pursuant to this chapter, the...
• California Revenue and Taxation Code Section 2700
  Notwithstanding Sections 2605, 2606, 2607, 2617, 2618, 2621, and 2624, if so ordered by a resolution of the board of supervisors of any county, this...
• California Revenue and Taxation Code Section 2700.1
  Notwithstanding the provisions of any other law, any tax, assessment, fee or charge to become a lien on land and to be collected with county...
• California Revenue and Taxation Code Section 2701
  Half the taxes on real and personal property on the secured roll are due November 1st, and if the amount is not evenly divisible by...
• California Revenue and Taxation Code Section 2702
  The second half of taxes on real and personal property on the secured roll is due February 1st.
• California Revenue and Taxation Code Section 2703
  The entire tax on the secured roll may be paid when the first half is due. The first half may be paid separately when the...
• California Revenue and Taxation Code Section 2704
  All taxes due November 1, if unpaid, are delinquent at 5 p.m., or the close of business, whichever is later, on December 10, and thereafter...
• California Revenue and Taxation Code Section 2705
  The second half of taxes on the secured roll, if unpaid, is delinquent at 5 p.m., or the close of business, whichever is later, on...
• California Revenue and Taxation Code Section 2705.5
  If December 10 or April 10 falls on Saturday, Sunday or a legal holiday, the time of delinquency is at 5 p.m., or the close...
• California Revenue and Taxation Code Section 2706
  After the second installment of taxes on the secured roll is delinquent, the tax collector shall collect a cost of ten dollars ($10) for preparing...
• California Revenue and Taxation Code Section 2707
  After the second half of taxes on the secured roll is delinquent, the tax collector shall prepare a delinquent roll. In numerical or alphabetical order,...
• California Revenue and Taxation Code Section 2708
  Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due and payable pursuant to this chapter, the...
• California Revenue and Taxation Code Section 2780
  The Legislature finds and declares that the retention by counties of replicated property tax payments and the failure to return any replicated payment to the...
• California Revenue and Taxation Code Section 2780.5
  For purposes of this chapter, "replicated payment" means a payment, submitted by or on behalf of a taxpayer, which is indicated for application to a...
• California Revenue and Taxation Code Section 2781
  If a taxpayer or agent for the taxpayer submits a payment indicated for application to a specific tax or tax installment and that tax or...
• California Revenue and Taxation Code Section 2781.5
  (a) An owner of record may instruct a tax collector, by written request, to refund a replicated payment on a current assessment to the tendering...
• California Revenue and Taxation Code Section 2782
  If a replicated tax payment is not returned to the tendering party within 60 days of becoming final, as provided in this chapter, the county...
• California Revenue and Taxation Code Section 2783
  The provisions of this chapter shall not be construed as prohibiting a tax collector's exercise of reasonable judgment in applying a payment for which the...
• California Revenue and Taxation Code Section 2801
  It is hereby declared to be the policy of the state and the intent of this chapter to provide for: (a) The satisfaction and removal...
• California Revenue and Taxation Code Section 2802
  For the purposes of this chapter: (a) Improvements are not a parcel separate from the land on which they are situated. (b) An undivided interest...
• California Revenue and Taxation Code Section 2811
  Any person may apply to the tax collector to satisfy and remove any lien by paying the sum of the following: (a) The amount computed...
• California Revenue and Taxation Code Section 2812
  The amount due on the remainder of the assessment shall be the difference between the amount due on the whole assessment and the amount paid...
• California Revenue and Taxation Code Section 2821
  Any person filing an affidavit of interest may apply to the tax collector to have any parcel separately valued on the current roll for the...
• California Revenue and Taxation Code Section 2823
  (a) The county assessor shall determine a separate valuation on the parcel, and shall determine the valuation of the remaining parcel. The sum of the...
• California Revenue and Taxation Code Section 2824
  The assessor shall transmit the application to the auditor, who shall enter the descriptions and the valuations of the parcels on the roll, and shall...
• California Revenue and Taxation Code Section 2825
  If the assessor has set forth the value of personal property, or leasehold improvements, or possessory interests opposite his determination of the value of the...
• California Revenue and Taxation Code Section 2826
  If the assessor has not set forth the value of personal property, or leasehold improvements, or possessory interests opposite his determination of the value of...
• California Revenue and Taxation Code Section 2827
  The amount due on the remaining parcel shall be the difference between the amount due on the whole assessment and the amount due on the...
• California Revenue and Taxation Code Section 2851
  It is hereby declared to be the purpose of this chapter to provide an alternative procedure for the collection of property taxes on the secured...
• California Revenue and Taxation Code Section 2852
  The procedure authorized by this chapter may be placed in effect in any county by resolution of the board of supervisors adopted on or before...
• California Revenue and Taxation Code Section 2853
  When this alternative method of collection of taxes on the secured roll is adopted all entries formerly required by law to be made on the...
• California Revenue and Taxation Code Section 2855
  Annually, on or before June 1st, the auditor shall (a) Compute and enter the delinquent penalties and costs on the secured roll. (b) Charge the...
• California Revenue and Taxation Code Section 2856
  Annually, on or before August 10th, the tax collector shall make a collections report on the secured roll and, if one is prepared, the delinquent...
• California Revenue and Taxation Code Section 2857
  The auditor shall then administer an oath to the tax collector, to be written and subscribed on the secured roll, that all property on the...
• California Revenue and Taxation Code Section 2858
  The auditor shall foot the amount unpaid on the secured roll, credit the tax collector with the amount, and have a final settlement with him.
• California Revenue and Taxation Code Section 2859
  If the roll is transferred from one collector to another, the auditor shall credit the one and charge the other with the amount outstanding.
• California Revenue and Taxation Code Section 2860
  If the tax collector refuses or neglects for five days to make payments or settlements as required in this division, he is liable for the...
• California Revenue and Taxation Code Section 2861
  The district attorney shall bring suit against the tax collector and his sureties for this amount. The controller or the board of supervisors may require...
• California Revenue and Taxation Code Section 2862
  The roll, showing unpaid taxes against any property, is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of taxes due...
• California Revenue and Taxation Code Section 2901
  Taxes on unsecured property are due on the lien date.
• California Revenue and Taxation Code Section 2902
  The assessment of unsecured property shall be deemed complete for the purpose of enforcing the collection thereof when the assessor has made a record in...
• California Revenue and Taxation Code Section 2903
  The tax collector shall collect taxes on unsecured property.
• California Revenue and Taxation Code Section 2905
  In collecting taxes on unsecured property the tax rate to be used is the rate for property of the same kind on the secured roll...
• California Revenue and Taxation Code Section 2909.1
  To enable the tax collector to collect taxes on unsecured property on or after the due date, the assessor shall deliver to the tax collector,...
• California Revenue and Taxation Code Section 2910.1
  The tax collector may, no later than 30 days prior to the date on which taxes are delinquent and as soon as reasonably possible after...
• California Revenue and Taxation Code Section 2910.5
  When taxes on unsecured property are paid in cash or whenever a receipt is requested at the time of payment by the person paying the...
• California Revenue and Taxation Code Section 2910.7
  Any person who receives a tax bill respecting property which has been assessed to another and who has power, pursuant to written or oral authorization,...
• California Revenue and Taxation Code Section 2913
  The tax collector shall record a payment of taxes on the unsecured roll by either of the following methods: (a) By marking the fact and...
• California Revenue and Taxation Code Section 2921.5
  Taxes, penalties, and costs on unsecured property, as defined in subdivision (b) of Section 134, shall be transferred from the "secured roll" to the "unsecured...
• California Revenue and Taxation Code Section 2922
  (a) Taxes on the unsecured roll as of July 31, if unpaid, are delinquent at 5 p.m., or the close of business, whichever is later,...
• California Revenue and Taxation Code Section 2922.5
  Notwithstanding Section 2922, with respect to taxes on the unsecured roll where an application for reduction in assessment has been filed pursuant to Section 1607...
• California Revenue and Taxation Code Section 2923
  Any county department, officer, or employee charged by law with the collection of any delinquent taxes on unsecured property may file a verified application with...
• California Revenue and Taxation Code Section 2927
  The collector of taxes on unsecured property shall prepare a delinquent roll or abstract list of unpaid items from the unsecured roll.
• California Revenue and Taxation Code Section 2927.1
  The delinquent roll or abstract list shall contain all the essential information relating to unpaid items shown in the rolls from which it is prepared...
• California Revenue and Taxation Code Section 2927.2
  Annually, after the taxes on the unsecured roll become delinquent, the collector shall insert in the abstract list or prepare a delinquent roll or an...
• California Revenue and Taxation Code Section 2927.3
  Upon completion of any delinquent roll or abstract list, or the insertion of new information on an abstract list, the auditor shall certify thereon that...
• California Revenue and Taxation Code Section 2927.4
  Errors occurring in the delinquent roll or abstract list may be corrected under the same conditions, except as to time, and in the same manner...
• California Revenue and Taxation Code Section 2927.5
  The delinquent roll, abstract list, or a copy certified by the collector, showing unpaid taxes against any unsecured property, is prima facie evidence of the...
• California Revenue and Taxation Code Section 2927.6
  Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due and payable pursuant to this chapter, the...
• California Revenue and Taxation Code Section 2927.7
  Notwithstanding any other provision of law, if the tax collector can determine that an assessee on the unsecured roll has a recorded, undivided interest in...
• California Revenue and Taxation Code Section 2928
  Any original unsecured roll containing the information set forth in the delinquent roll or in an abstract list may be destroyed by the county officer...
• California Revenue and Taxation Code Section 2928.1
  Upon destruction of the original unsecured roll pursuant to Section 2928, any taxes on any property or any interest therein which theretofore became delinquent but...
• California Revenue and Taxation Code Section 2951
  Taxes due on unsecured property may be collected by seizure and sale of any of the following property belonging or assessed to the assessee: (a)...
• California Revenue and Taxation Code Section 2952
  A record shall be kept of the property seized and sold.
• California Revenue and Taxation Code Section 2953
  Property shall not be seized or sold in satisfaction of taxes on unsecured property until after the date such taxes become delinquent, unless the tax...
• California Revenue and Taxation Code Section 2953.1
  Notwithstanding the provisions of Section 2953, any property which is assessed on the unsecured roll and is advertised for sale pursuant to Sections 6101 to...
• California Revenue and Taxation Code Section 2954
  (a) An assessee may challenge a seizure of property made pursuant to Section 2953 by petitioning for a writ of prohibition or writ of mandate...
• California Revenue and Taxation Code Section 2955
  If the assessee prevails in the special proceeding for a writ under Section 2954, the assessee is entitled to recover from the county all costs,...
• California Revenue and Taxation Code Section 2956
  In all special proceedings for a writ brought under this article, all courts in which such proceedings are pending shall, upon the request of any...
• California Revenue and Taxation Code Section 2957
  Notice of the time and place of sale shall be given at least one week before the sale by publication in a newspaper in the...
• California Revenue and Taxation Code Section 2958
  The sale shall be at public auction. A sufficient amount of the property shall be sold to pay the taxes, penalties, and costs. Costs include...
• California Revenue and Taxation Code Section 2959
  Property seized may be redeemed by the owner thereof by the payment of taxes, penalties and costs at any time before such property is sold....
• California Revenue and Taxation Code Section 2960
  On payment of the price bid for property sold, the delivery of the property with a bill of sale vests title in the purchaser.
• California Revenue and Taxation Code Section 2961
  Any excess in the proceeds of the sale over the taxes, penalties, and costs shall be returned to the owner of the property. Until claimed...
• California Revenue and Taxation Code Section 2962
  The unsold portion of any property may be left at the place of sale at the risk of the owner.
• California Revenue and Taxation Code Section 2963
  Property shall not be seized and sold for taxes on the unsecured roll after three years from the date taxes due become delinquent. The limitation...
• California Revenue and Taxation Code Section 3002
  If an assessee of property on the unsecured roll moves to another county, the official collecting taxes on the unsecured roll in the county in...
• California Revenue and Taxation Code Section 3003
  Where delinquent taxes or assessments, including those on personal property, are not a lien on real property sufficient, in the judgment of the tax collector...
• California Revenue and Taxation Code Section 3004
  In any suit for taxes the roll, or a duly certified copy of any entry, showing the assessee, the property, and unpaid taxes or assessments,...
• California Revenue and Taxation Code Section 3005
  When a civil action is brought by the tax collector to recover delinquent unsecured property taxes, the sheriff or marshal shall specify, when the summons...
• California Revenue and Taxation Code Section 3006
  (a) The tax collector may commence an action for recovery of taxes on property on the unsecured roll prior to the date such taxes become...
• California Revenue and Taxation Code Section 3007
  Civil actions for delinquent taxes or assessments pursuant to Section 3003 shall be commenced within three years of the date upon which unsecured taxes became...
• California Revenue and Taxation Code Section 3101
  If any unsecured tax, interest, or penalty imposed under this part is not paid by the last day of the month succeeding the delinquency date,...
• California Revenue and Taxation Code Section 3102
  The clerk of the court immediately upon the filing of the certificate shall enter a judgment for the county against the assessee in the amount...
• California Revenue and Taxation Code Section 3103
  An abstract or a copy of the judgment with respect to unsecured taxes shall be recorded, without fee, in the office of the county recorder...
• California Revenue and Taxation Code Section 3104
  Notwithstanding any other provisions of law relating to interest authorized or allowed as a result of any judgment duly entered, the additional penalty provided for...
• California Revenue and Taxation Code Section 3104.5
  In addition to any penalty or fee imposed pursuant to this part, a penalty equal to the amount of any bond premium posted, or other...
• California Revenue and Taxation Code Section 3105
  Within 10 years from the date of the recording or within 10 years from the date of the last extension of the lien in the...
• California Revenue and Taxation Code Section 3106
  Execution shall issue upon the judgment upon request of the official collecting taxes on the unsecured roll in the same manner as execution may issue...
• California Revenue and Taxation Code Section 3107
  (a) The judgment is satisfied and the lien removed when, but not before, the satisfaction of the judgment is recorded in the office of the...
• California Revenue and Taxation Code Section 3201
  Upon being directed by the Controller to sell a residential dwelling, pursuant to Chapter 4.5 (commencing with Section 14735) of Part 5.5 of Division 3...
• California Revenue and Taxation Code Section 3202
  The warrant shall be recorded in the county in which the real property is located in such manner as will impart constructive notice of its...
• California Revenue and Taxation Code Section 3203
  The Department of General Services shall pay or advance to the sheriff or marshal, the same fees, commissions, and expenses as are provided by law...
• California Revenue and Taxation Code Section 3204
  The fees, commissions, and expenses incurred by the Department of General Services in the issuance, recordation, and enforcement of the warrant for collection of postponed...
• California Revenue and Taxation Code Section 3205
  (a) The county tax collector may, within 30 days after the delinquency date, give written notice to the owners of all property tax delinquent vessels...
• California Revenue and Taxation Code Section 3351
  (a) Annually, on or before June 8, the tax collector shall publish a notice of impending default for failure to pay taxes on real property,...
• California Revenue and Taxation Code Section 3352
  The notice shall be in the form of an affidavit and shall show: (a) That unless paid, the amount due shall be in default. (b)...
• California Revenue and Taxation Code Section 3353
  Publication shall be made pursuant to Section 6063 of the Government Code in the county. If no newspaper of general circulation is published in the...
• California Revenue and Taxation Code Section 3361
  Annually, on or before June 8th, the tax collector shall publish a notice of power and intent to sell all property that will be tax...
• California Revenue and Taxation Code Section 3362
  The published notice shall show: (a) The date of the notice. (b) (1) That on July 1, five years or more will have elapsed since...
• California Revenue and Taxation Code Section 3363
  Except as provided in Article 1.8 (commencing with Section 3381) of this chapter, the publication shall be made pursuant to Section 6063 of the Government...
• California Revenue and Taxation Code Section 3364
  Immediately after the publication is completed, the tax collector shall file with the county recorder a copy of the publication and an attached affidavit. This...
• California Revenue and Taxation Code Section 3365
  After the first publication of the notice and not less than 21 days nor more than 35 days before July 1, the tax collector shall...
• California Revenue and Taxation Code Section 3366
  The mailed notice shall show the same information required for the published notice in Section 3362. A copy of the published notice may be mailed...
• California Revenue and Taxation Code Section 3371
  (a) Annually, on or before September 8, the tax collector shall publish the affidavit that the real property on which the taxes, assessments, penalties, and...
• California Revenue and Taxation Code Section 3372
  The notice shall show: (a) The affidavit of tax default. (b) The fact that the real property may be redeemed by the payment of the...
• California Revenue and Taxation Code Section 3373
  Except as provided in Article 1.8 (commencing with Section 3381), the publication shall be made pursuant to Section 6063 of the Government Code in the...
• California Revenue and Taxation Code Section 3374
  Immediately after the publication is completed, the tax collector shall file with the county recorder a copy of the publication and an attached affidavit. This...
• California Revenue and Taxation Code Section 3375
  The tax collector shall notify the Controller, in such manner as the Controller shall direct, of all property subject to a "Notice of Lien for...
• California Revenue and Taxation Code Section 3381
  In each county where the tax collector or, if the county is a chartered county, the board of supervisors determines that the public interest, convenience...
• California Revenue and Taxation Code Section 3382
  Annually, the board of supervisors shall let the contracts for publication of the published delinquent list, or the published notice of power and intent to...
• California Revenue and Taxation Code Section 3383
  The contracts for the publications shall include the publication of the proper portion of the published list and all other items relating to that portion...
• California Revenue and Taxation Code Section 3384
  The board of supervisors may provide by order for mailing to each assessee on the published delinquent list a copy of the items delinquent assessed...
• California Revenue and Taxation Code Section 3385
  In ordering mailing of a copy of items delinquent, the board of supervisors may do either of the following: (a) Authorize the tax collector to...
• California Revenue and Taxation Code Section 3436
  At 12:01 a.m. on July 1, the taxes, assessments, penalties, and costs on real property except tax-defaulted property and possessory interests, which have not been...
• California Revenue and Taxation Code Section 3437
  The amount due on any property may be paid until the close of business on June 30 if it was separately valued on the secured...
• California Revenue and Taxation Code Section 3438
  If the tax collector discovers before the declaration that because of any error the tax on a parcel of real property should not be declared...
• California Revenue and Taxation Code Section 3439
  In appropriate columns on the delinquent roll, or the secured roll if the delinquent roll has been dispensed with, opposite each parcel separately valued the...
• California Revenue and Taxation Code Section 3441
  Every person who does any act tending permanently to impair the value of tax-defaulted property is guilty of a misdemeanor and is liable for any...
• California Revenue and Taxation Code Section 3442
  Within 30 days after the declaration of default, the tax collector shall furnish the auditor with a list of all tax-defaulted property. The auditor shall...
• California Revenue and Taxation Code Section 3443
  The tax collector shall transmit the list of property to the assessor who shall enter on his or her records the fact and date of...
• California Revenue and Taxation Code Section 3443.5
  In lieu of the procedure specified in Section 3443, where a machine-prepared roll is used, the fact and date of the declaration of default may...
• California Revenue and Taxation Code Section 3444
  If the original declaration of default by operation of law is ever canceled or held void, the property shall be treated for all purposes as...
• California Revenue and Taxation Code Section 3451
  The tax collector may, in his or her discretion, accept any method of payment authorized by Section 2502, 2503.2, or 2504 in payment for tax-defaulted...
• California Revenue and Taxation Code Section 3452
  The acceptance of negotiable paper constitutes payment for tax-defaulted property and tax-defaulted property sold at public auction as of the date of acceptance when, but...
• California Revenue and Taxation Code Section 3455
  If any negotiable paper is not paid on due presentation for any reason, any record of payment made on any official record because of its...
• California Revenue and Taxation Code Section 3456
  (a) If any part of a bid that was accepted by the tax collector is not paid when due, the county shall have a claim...
• California Revenue and Taxation Code Section 3691
  (a) (1) (A) Five years or more, or three years or more in the case of nonresidential commercial property, after the property has become tax...
• California Revenue and Taxation Code Section 3691.1
  The tax collector shall execute a notice whenever a parcel becomes subject to the power of sale set forth in Section 3691 on a form...
• California Revenue and Taxation Code Section 3691.2
  The notice shall specify: (a) A statement that five years or more have elapsed since the taxes or assessments on the parcel were declared in...
• California Revenue and Taxation Code Section 3691.3
  By June 15 of the year property is to become subject to a power of sale under Section 3691, the assessor shall furnish to the...
• California Revenue and Taxation Code Section 3691.4
  The notice shall be recorded with the county recorder. After recordation, the notice shall be forwarded to the tax collector. The recorder shall make no...
• California Revenue and Taxation Code Section 3691.5
  The tax collector shall file the notice in his or her office and keep a record to show the subsequent disposition of the property.
• California Revenue and Taxation Code Section 3691.6
  Upon request of the Controller, the tax collector shall report the disposition of all tax-defaulted parcels subject to tax collections power to sell in his...
• California Revenue and Taxation Code Section 3692
  (a) The tax collector shall attempt to sell tax-defaulted property, as provided in this chapter, within four years of the time that the property becomes...
• California Revenue and Taxation Code Section 3692.1
  Notwithstanding any other provision of law, for purposes of this chapter, all of the following apply: (a) "Close of auction" means the date and time...
• California Revenue and Taxation Code Section 3692.2
  A public auction conducted by electronic media, including the Internet, to sell property under this chapter shall have at least the following operational components: (a)...
• California Revenue and Taxation Code Section 3692.3
  (a) All property sold under this chapter is offered and sold as is. (b) The state, the county, and an employee of these entities acting...
• California Revenue and Taxation Code Section 3692.4
  (a) Notwithstanding any other provision of law, any county, city, city and county, or any nonprofit organization as defined in Section 3772.5, may request the...
• California Revenue and Taxation Code Section 3693
  (a) With the exception of the sealed bid sale procedures authorized under Section 3692, all sales pursuant to this chapter shall be at public auction...
• California Revenue and Taxation Code Section 3693.1
  Notwithstanding Section 3693, the tax collector may make the sale of any property sold under this chapter a cash or deferred-payment transaction. If the tax...
• California Revenue and Taxation Code Section 3694
  A sale under this chapter shall take place only if approved by the board of supervisors.
• California Revenue and Taxation Code Section 3695
  If the governing body of any taxing agency does not, before the date of the sale, file with the tax collector and the board of...
• California Revenue and Taxation Code Section 3695.3
  As used in Section 3695, "assessments" does not include assessments which were, at the time of the declaration of default or sale to the taxing...
• California Revenue and Taxation Code Section 3695.4
  In addition to the provisions in Section 3695 relative to objections to sales, the state or city or any taxing agency or revenue district may...
• California Revenue and Taxation Code Section 3695.5
  In addition to the provisions of Sections 3695 and 3695.4 relative to objections to sales, any nonprofit organization may file with the county tax collector...
• California Revenue and Taxation Code Section 3698
  To make any sale under this chapter, the tax collector shall transmit a notice to the board of supervisors, stating: (a) His intention to make...
• California Revenue and Taxation Code Section 3698.5
  (a) Except as provided in Section 3698.7, the minimum price at which property may be offered for sale pursuant to this chapter shall be an...
• California Revenue and Taxation Code Section 3698.7
  (a) With respect to property for which a property tax welfare exemption has been granted and that has become tax defaulted, the minimum price at...
• California Revenue and Taxation Code Section 3698.8
  The tax collector, upon the recommendation of county counsel, may remove a parcel from the tax sale if it is deemed the removal is in...
• California Revenue and Taxation Code Section 3699
  On receipt of the notice described in Section 3698, the board of supervisors shall by resolution either approve or disapprove the proposed sale and shall...
• California Revenue and Taxation Code Section 3700
  Upon providing notice to the board of supervisors as required by Section 3698, the tax collector shall forward one copy to the clerk or secretary...
• California Revenue and Taxation Code Section 3700.5
  Not less than 45 days nor more than 120 days before the proposed sale, the tax collector shall send notice of the proposed sale to...
• California Revenue and Taxation Code Section 3701
  Not less than 45 days nor more than 120 days before the proposed sale, the tax collector shall send notice of the proposed sale by...
• California Revenue and Taxation Code Section 3702
  The tax collector shall publish the notice of intended sale once a week for three successive weeks in a newspaper of general circulation published in...
• California Revenue and Taxation Code Section 3703
  If in the judgment of the board of supervisors any property to be sold under this chapter will bring at auction less than the cost...
• California Revenue and Taxation Code Section 3704
  The notice of intended sale shall include all of the following: (a) The date, time, and place of the intended sale, including the electronic address...
• California Revenue and Taxation Code Section 3704.5
  In addition to the published notice required by Section 3702, the tax collector may advertise the intended sale by any means authorized by the board...
• California Revenue and Taxation Code Section 3704.7
  (a) In the case of a property that is the primary residence of the last known assessee, as indicated by either a valid homeowner' s...
• California Revenue and Taxation Code Section 3705
  Any city or the State or any taxing agency or revenue district may bid on property.
• California Revenue and Taxation Code Section 3706
  If the property is not redeemed before the close of business on the last business day prior to the date of the sale of the...
• California Revenue and Taxation Code Section 3706.1
  The tax collector may postpone the tax sale or any portion thereof under the following conditions: (a) Notice of any postponement of a public auction...
• California Revenue and Taxation Code Section 3707
  (a) (1) The right of redemption terminates at the close of business on the last business day prior to the date of the sale. (2)...
• California Revenue and Taxation Code Section 3708
  On receiving the full purchase price at any sale under this chapter, the tax collector shall, without charge, execute a deed to the purchaser.
• California Revenue and Taxation Code Section 3708.1
  Upon execution the tax collector shall immediately record the deed with the county recorder and pay the recording fees. Recording of the deed shall constitute...
• California Revenue and Taxation Code Section 3708.5
  If a deed to the purchaser contains a clerical error or misstatement of fact, a corrected deed may be issued by the tax collector and...
• California Revenue and Taxation Code Section 3709
  The county clerk shall take acknowledgment of the deed without charge.
• California Revenue and Taxation Code Section 3710
  In addition to the usual provisions of a deed conveying real property, the deed shall specify all of the following: (a) That the legally levied...
• California Revenue and Taxation Code Section 3711
  Except as against actual fraud, the deed duly acknowledged or proved is conclusive evidence of the regularity of all proceedings from the assessment of the...
• California Revenue and Taxation Code Section 3712
  The deed conveys title to the purchaser free of all encumbrances of any kind existing before the sale, except: (a) Any lien for installments of...
• California Revenue and Taxation Code Section 3713
  It is hereby declared to be the policy of the state and the intent of the provisions of this code, that the final tax deed...
• California Revenue and Taxation Code Section 3716
  Within 10 days after the sale, the tax collector shall report to the assessor the following: (a) The name of the purchaser. (b) The date...
• California Revenue and Taxation Code Section 3718
  The tax collector shall deposit the money received from the sale like tax collections and shall immediately transmit a report of sale to the county...
• California Revenue and Taxation Code Section 3719
  The amount of the cost of advertising the sale, including but not limited to the published notice required by Section 3702, shall be deposited in...
• California Revenue and Taxation Code Section 3720
  On receipt of the duplicate report of sale, the auditor shall mail a copy of it to the secretary or clerk of the governing board...
• California Revenue and Taxation Code Section 3721
  On receipt of the notice for claims, the governing board of each taxing agency, not also a revenue district, having taxes or assessments levied on...
• California Revenue and Taxation Code Section 3722
  As soon as practicable after the expiration of the time for filing claims, the county auditor shall present all share claims received by him to...
• California Revenue and Taxation Code Section 3723
  If the board of supervisors dispute the correctness of any share claim, the money received from the sale of the parcel involved in the disputed...
• California Revenue and Taxation Code Section 3724
  If the share claims are correct or if settlement is made of all disputed claims relating to any parcel, the board of supervisors shall order...
• California Revenue and Taxation Code Section 3725
  (a) A proceeding based on alleged invalidity or irregularity of any proceedings instituted under this chapter can only be commenced in a court if both...
• California Revenue and Taxation Code Section 3726
  A defense based on the alleged invalidity or irregularity of any proceeding instituted under this chapter can be maintained only in a proceeding commenced within...
• California Revenue and Taxation Code Section 3727
  Whenever property has been purchased at tax sale, the purchaser or any other person claiming through the purchaser may bring suit to quiet title to...
• California Revenue and Taxation Code Section 3728
  Before holding any tax deed heretofore or hereafter given under this chapter or Chapter 8 (commencing with Section 3771), former Chapter 3 (commencing with Section...
• California Revenue and Taxation Code Section 3728.1
  If the amount required to be paid in accordance with Section 3728 of this code is not paid within such six months, the court shall...
• California Revenue and Taxation Code Section 3729
  (a) When a court holds a tax deed given under this chapter or Chapter 8 (commencing with Section 3771), former Chapter 3 (commencing with Section...
• California Revenue and Taxation Code Section 3731
  (a) When a tax deed to a purchaser of property sold by the tax collector pursuant to this part is recorded and it is determined...
• California Revenue and Taxation Code Section 3731.1
  The board of supervisors of any county may, by resolution, authorize any county officer to perform on its behalf any act required or authorized to...
• California Revenue and Taxation Code Section 3771
  As used in this chapter, "taxes" includes assessments.
• California Revenue and Taxation Code Section 3772
  As used in this chapter, "taxing agency" includes a county treasurer acting as trustee for a reclamation district and the "governing body" of a taxing...
• California Revenue and Taxation Code Section 3772.5
  For purposes of this chapter: (a) "Low-income persons" means persons and families of low or moderate income, as defined by Section 50093 of the Health...
• California Revenue and Taxation Code Section 3773
  Whenever property becomes subject to a power of sale pursuant to Section 3691 for taxes, including taxes levied by a city or any taxing agency...
• California Revenue and Taxation Code Section 3774
  The State has all the rights under this chapter of a taxing agency to which property has been deeded for taxes.
• California Revenue and Taxation Code Section 3775
  Whenever the county or the State is the purchaser the price shall be agreed upon between the county board of supervisors and the State Controller...
• California Revenue and Taxation Code Section 3776
  Notwithstanding anything to the contrary, no parcel for which a tax certificate has been sold and not canceled shall be sold or deeded to any...
• California Revenue and Taxation Code Section 3791
  Whenever property tax defaulted for five years or more, or three years or more in the case of nonresidential commercial property, as defined in Section...
• California Revenue and Taxation Code Section 3791.3
  Whenever property has been tax defaulted for five years or more, or three years or more in the case of nonresidential commercial property, as defined...
• California Revenue and Taxation Code Section 3791.4
  (a) When residential or vacant property has been tax defaulted for five years or more, or three years or more after the property has become...
• California Revenue and Taxation Code Section 3791.5
  Any agreement under this chapter may include a provision for payment to the county treasurer while the property is in public ownership and rented, leased,...
• California Revenue and Taxation Code Section 3792
  If property tax defaulted for more than five years, or more than three years in the case of nonresidential commercial property, as defined in Section...
• California Revenue and Taxation Code Section 3793
  Any agreement under this article may: (a) Cover any tax-defaulted property without regard to the boundaries of the parcels which were assessed. (b) Provide for...
• California Revenue and Taxation Code Section 3793.1
  (a) The sales price of any property sold under this article shall include, at a minimum, the amounts of all of the following: (1) All...
• California Revenue and Taxation Code Section 3794
  No option to purchase property under this article shall be given for longer than three years.
• California Revenue and Taxation Code Section 3794.3
  A sale under this chapter shall take place only if approved by the board of supervisors.
• California Revenue and Taxation Code Section 3795
  The agreement shall be submitted to the Controller. If he or she does not approve the agreement, he or she shall return the agreement to...
• California Revenue and Taxation Code Section 3795.5
  In the case of an agreement involving a nonprofit organization, the board of supervisors may establish conditions of sale, including reporting, to assure the completion...
• California Revenue and Taxation Code Section 3796
  By written authorization, the Controller shall then direct the county tax collector to cause notice of the agreement to be given.
• California Revenue and Taxation Code Section 3797
  The notice of agreement shall state: (a) A description of the property substantially as described in the agreement. (b) The name of the last assessee...
• California Revenue and Taxation Code Section 3798
  The notice of agreement shall be published once a week for three successive weeks in a newspaper of general circulation published in the county, or,...
• California Revenue and Taxation Code Section 3798.1
  If in the judgment of the board of supervisors any property to be sold under this chapter would bring at auction less than the cost...
• California Revenue and Taxation Code Section 3799
  The tax collector shall mail a copy of the notice not less than 45 nor more than 60 days prior to the effective date of...
• California Revenue and Taxation Code Section 3800
  The cost of giving the notice of agreement shall be paid by the taxing agency or nonprofit organization by which the property is to be...
• California Revenue and Taxation Code Section 3801
  An affidavit showing that the notice of agreement has been given as prescribed shall be filed in the office of the county tax collector.
• California Revenue and Taxation Code Section 3802
  The agreement shall become effective no sooner than 5:01 p.m. on the 21st day after the first publication of the notice of agreement.
• California Revenue and Taxation Code Section 3803
  If not previously terminated, all rights to redeem the property shall terminate on the date and at the time the agreement becomes effective. If all...
• California Revenue and Taxation Code Section 3804
  (a) If any portion of the property is not so redeemed, the tax collector shall, without charge, execute to the purchaser a deed of the...
• California Revenue and Taxation Code Section 3804.2
  If a deed to the purchaser contains a clerical error or misstatement of fact, a corrected deed shall be issued by the tax collector and...
• California Revenue and Taxation Code Section 3805
  In addition to the usual provisions of a deed conveying real property, the deed shall specify: (a) That the real property was subject to a...
• California Revenue and Taxation Code Section 3806
  Except as against actual fraud, the deed is conclusive evidence of compliance with this article and otherwise has the same effect as evidence and as...
• California Revenue and Taxation Code Section 3808
  Any payment required by an agreement under this chapter shall be made to the county tax collector and, except as provided for in Section 3791.5,...
• California Revenue and Taxation Code Section 3809
  A proceeding based on alleged invalidity or irregularity of any agreement or deed executed under this article can only be commenced within one year after...
• California Revenue and Taxation Code Section 3810
  A defense or cross-complaint based on the alleged invalidity or irregularity of any agreement or deed executed under this article can only be maintained in...
• California Revenue and Taxation Code Section 3811
  On execution of the deed to the taxing agency or nonprofit organization, the tax collector shall report the following to the Controller, the assessor, and...
• California Revenue and Taxation Code Section 3813
  The tax collector shall note the fact and date of a sale under this chapter on the margin of each delinquent and current roll on...
• California Revenue and Taxation Code Section 3841
  If any property, whether subject to a power of sale pursuant to Section 3691 or not, is deeded for taxes to two or more taxing...
• California Revenue and Taxation Code Section 3950
  Whenever tax-defaulted property has been purchased at tax sale, including purchases made under Chapter 8 (commencing with Section 3771), and all subsequent taxes levied and...
• California Revenue and Taxation Code Section 3951
  The complaint shall include as defendants to the action, all persons who are known to plaintiff or who appear of record to have some interest...
• California Revenue and Taxation Code Section 3952
  The complaint may further include as defendants persons unknown to plaintiff who claim any right, interest, lien, or claim on the land or cloud upon...
• California Revenue and Taxation Code Section 3953
  All unknown defendants, except unknown defendants owning a special assessment, shall be described in the complaint, as follows: "Also all other persons unknown, claiming any...
• California Revenue and Taxation Code Section 3954
  Unknown defendants owning or claiming an interest in a special assessment shall be described in the complaint, as follows: "The owner or any person claiming...
• California Revenue and Taxation Code Section 3955
  Whenever unknown defendants owning or claiming an interest in special assessments are made parties defendant, the following persons shall also be made parties defendant: (a)...
• California Revenue and Taxation Code Section 3956
  Within 10 days after the filing of the complaint, plaintiff shall file or cause to be filed in the office of the county recorder of...
• California Revenue and Taxation Code Section 3957
  Any summons that is issued shall contain the matters required by Section 412.20 of the Code of Civil Procedure, and in addition, a description of...
• California Revenue and Taxation Code Section 3958
  Within 30 days after the issuance of the summons, the plaintiff shall post, or cause to be posted, a copy thereof in a conspicuous place...
• California Revenue and Taxation Code Section 3959
  All known defendants shall be served in the manner provided by law for the service of a summons in a civil action.
• California Revenue and Taxation Code Section 3960
  All unknown defendants shall be served by publication as provided for in Section 415.50 of the Code of Civil Procedure, but it must appear by...
• California Revenue and Taxation Code Section 3961
  All unknown defendants served by publication shall have the same rights as are provided by law for other defendants upon whom personal service or service...
• California Revenue and Taxation Code Section 3962
  No decree quieting title or establishing the rights of any of the defendants as to the property shall be granted on default of the defendant,...
• California Revenue and Taxation Code Section 3963
  On the trial of the action, the court shall determine the rights of all the parties thereto.
• California Revenue and Taxation Code Section 3964
  If the court determines that any of the defendants have any right, title, interest, lien or estate in or to the parcel of property involved,...
• California Revenue and Taxation Code Section 3965
  If the court orders a sale of the property or a partition thereof, the same shall be made in accordance with the provisions of Title...
• California Revenue and Taxation Code Section 3966
  If the right, title, interest, lien or estate of a known or unknown defendant established by the decree of the court, is based upon a...
• California Revenue and Taxation Code Section 3967
  If the court determines that none of the defendants have any right, title, interest, lien or estate in the property, the court shall render its...
• California Revenue and Taxation Code Section 3968
  The decree, after it has become final, is conclusive against all the persons named in the complaint who have been served and all unknown persons...
• California Revenue and Taxation Code Section 3969
  After the judgment has become final, a certified copy thereof shall be delivered to the treasurer. Upon receipt of the copy, he shall cause to...
• California Revenue and Taxation Code Section 3970
  The remedy provided in this chapter shall be construed as cumulative and not exclusive of any other remedy, form or right of action or proceeding...
• California Revenue and Taxation Code Section 3971
  "Treasurer," as used in this chapter, means any person who is the custodian of the funds collected on special assessments and/or has the duty to...
• California Revenue and Taxation Code Section 3972
  "Special assessment," as used in this chapter, means any assessment levied pursuant to any of the improvement acts of the State of California, whether or...
• California Revenue and Taxation Code Section 4101
  Tax-defaulted property may be redeemed until the right of redemption is terminated.
• California Revenue and Taxation Code Section 4101.5
  The tax collector may provide notification of the tax defaulted status of the property to the property owner. This notice is in addition to the...
• California Revenue and Taxation Code Section 4102
  The amount necessary to redeem shall be paid in lawful money of the United States and is the sum of the following: (a) The total...
• California Revenue and Taxation Code Section 4103
  (a) Redemption penalties are the sum of the following: (1) Beginning July 1st of the year of the declaration of tax default, on the declared...
• California Revenue and Taxation Code Section 4104
  If the property is not on the current roll, the tax collector may do either of the following: (a) Require that the redemptioner pay the...
• California Revenue and Taxation Code Section 4104.3
  After the settlement under Section 2630, the delinquent roll, or a photographic copy thereof, shall remain on file in the tax collector's office and the...
• California Revenue and Taxation Code Section 4105
  The tax collector shall be the redemption officer of the county. Application to redeem shall be made to the tax collector.
• California Revenue and Taxation Code Section 4105.1
  The tax collector shall prepare an estimate of the amount necessary to redeem.
• California Revenue and Taxation Code Section 4105.2
  When tax-defaulted property is redeemed and upon the request of the redemptioner, the tax collector shall issue a certificate of redemption. With the approval of...
• California Revenue and Taxation Code Section 4106
  The certificates, with the money, shall be delivered to the tax collector and he or she shall receipt each certificate. One certificate shall be given...
• California Revenue and Taxation Code Section 4106.1
  With the approval of the board of supervisors the tax collector may establish a procedure for making and preserving a record of individual redemption and...
• California Revenue and Taxation Code Section 4107
  Any redemption certificate may be destroyed by the county tax collector if (a) the destruction has been approved by order of the board of supervisors...
• California Revenue and Taxation Code Section 4108
  (a) Not less than once every 12 months and on dates approved by the auditor the tax collector shall account to the auditor for all...
• California Revenue and Taxation Code Section 4108.5
  (a) The records and accounts of the tax collector pursuant to this part shall be audited at least once each three years. (b) This section...
• California Revenue and Taxation Code Section 4109
  The tax collector shall note the fact and date of redemption on the margin of each delinquent roll opposite the description of the property. In...
• California Revenue and Taxation Code Section 4109.5
  If delinquent taxes are paid in installments, the tax collector may stamp or write "See Supplemental Record" on the margin of the delinquent roll, or...
• California Revenue and Taxation Code Section 4110
  The tax collector shall prepare and set up a convenient and appropriate index record, or other workable system of tax-defaulted property. The record shall be...
• California Revenue and Taxation Code Section 4112
  (a) When tax-defaulted property subject to the notice recorded under Section 3691.4 is redeemed, the tax collector shall collect all of the following, in addition...
• California Revenue and Taxation Code Section 4113
  Whenever tax-defaulted property is redeemed, the redemptioner or any other person claiming through the redemptioner may bring suit to quiet title to all or any...
• California Revenue and Taxation Code Section 4114
  When it can be determined from an inspection of the tax records that the tax collector has erroneously computed the amount necessary to redeem a...
• California Revenue and Taxation Code Section 4115
  If payment of the redemption deficiency is not made within 30 days following the mailing of the notice or bill required by Section 4114, the...
• California Revenue and Taxation Code Section 4116
  Any redemption deficiency on account of which the notice or bill required by Section 4114 is not mailed within 4 years after the date of...
• California Revenue and Taxation Code Section 4131
  It is hereby declared to be the policy of the state and the intent of this chapter to provide for: (a) The satisfaction and removal...
• California Revenue and Taxation Code Section 4132
  For the purposes of this chapter: (a) Improvements are not a parcel separate from the land on which they are situated. (b) An undivided interest...
• California Revenue and Taxation Code Section 4141
  Any person may apply to the tax collector to satisfy and remove any lien by paying the sum of the following: (a) The sum of...
• California Revenue and Taxation Code Section 4142
  Where delinquent taxes are being paid in installments, and a lien is sought to be satisfied and removed under this chapter, there shall be credited...
• California Revenue and Taxation Code Section 4143
  (a) Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due and payable pursuant to this part,...
• California Revenue and Taxation Code Section 4151
  Any person filing an affidavit of interest may apply to the tax collector to have any parcel separately valued in order that it may be...
• California Revenue and Taxation Code Section 4153
  The county assessor shall determine a separate valuation on the parcel for each of the years for which it was delinquent, and shall determine the...
• California Revenue and Taxation Code Section 4154
  If the assessor has set forth the value of personal property, or leasehold improvements, or possessory interests opposite his or her determination of the value...
• California Revenue and Taxation Code Section 4155
  If the assessor has not set forth the value of personal property, or leasehold improvements, or possessory interests opposite his determination of the value of...
• California Revenue and Taxation Code Section 4156
  The amount necessary to redeem the parcel is the sum of the following: (a) The amount of defaulted taxes on the parcel. (b) Delinquent penalties...
• California Revenue and Taxation Code Section 4157
  The amount necessary to redeem the remaining parcel is the sum of the following: (a) The amount of defaulted taxes on the whole assessment less...
• California Revenue and Taxation Code Section 4158
  Where delinquent taxes are being paid in installments, and a parcel is separately redeemed under this chapter, there shall be credited on the amount necessary...
• California Revenue and Taxation Code Section 4159
  In all other respects, the redemption shall be made in the ordinary manner.
• California Revenue and Taxation Code Section 4186
  As used in this chapter, "taxes" includes all taxes and assessments and annual installments of assessments charged on the roll, except for the following: (a)...
• California Revenue and Taxation Code Section 4187
  As used in this chapter, "back taxes" means all payments required to be made under any provision of law allowing payment of delinquent taxes in...
• California Revenue and Taxation Code Section 4216
  As used in this article: (a) "Redemption amount" means the total amount which would be necessary to redeem tax-defaulted property at the time an election...
• California Revenue and Taxation Code Section 4217
  (a) Any person may elect to pay delinquent taxes in installments under this article at any time prior to 5 p.m. on the last business...
• California Revenue and Taxation Code Section 4218
  (a) During the time payments are made under this article: (1) The property subject to the installment plan shall not become subject to a power...
• California Revenue and Taxation Code Section 4219
  Election to pay delinquent taxes in installments is made by payment, in the same manner as a redemption, of 20 percent, or more, of the...
• California Revenue and Taxation Code Section 4220
  In each succeeding fiscal year the redemptioner shall pay all current taxes and penalties coming due in that fiscal year before the delinquency date of...
• California Revenue and Taxation Code Section 4221
  In each succeeding fiscal year the redemptioner shall pay, before the delinquency date of the last installment of current taxes, the sum of the following:...
• California Revenue and Taxation Code Section 4222
  If all payments are not made on or before the dates prescribed, the property may become subject to a power of sale pursuant to Section...
• California Revenue and Taxation Code Section 4222.5
  (a) Notwithstanding any other provision of this article, the tax collector of any county that is designated by the Governor to be in a state...
• California Revenue and Taxation Code Section 4223
  Payments under this article are not a redemption or partial redemption.
• California Revenue and Taxation Code Section 4225
  The redemption certificate for a redemption under this article shall show: (a) The amounts used to arrive at the redemption amount at the time of...
• California Revenue and Taxation Code Section 4226
  Except as provided in this article, the redemption shall be made in the usual manner.
• California Revenue and Taxation Code Section 4336
  When property is redeemed on which delinquent taxes have been paid in installments, there shall be credited on the amount necessary to redeem the total...
• California Revenue and Taxation Code Section 4337
  When payment of delinquent taxes in installments on any property was started under any provision of law and payment of delinquent taxes in installments on...
• California Revenue and Taxation Code Section 4372
  The abstract list shall contain all information in the rolls from which it is prepared relating to unpaid items and shall be in such form,...
• California Revenue and Taxation Code Section 4373
  Each year after property becomes tax defaulted by operation of law, the tax collector shall insert in the abstract list, or prepare an abstract list...
• California Revenue and Taxation Code Section 4374
  Upon completion of any abstract list or the insertion of new information therein the auditor shall certify thereon that it contains a true and correct...
• California Revenue and Taxation Code Section 4375
  When defects in description or form or clerical errors occur because of the preparation of the abstract list, they may be corrected on the abstract...
• California Revenue and Taxation Code Section 4376
  The abstract list, or a copy certified by the tax collector, showing unpaid taxes against any property, is prima facie evidence of the assessment, the...
• California Revenue and Taxation Code Section 4377
  Any delinquent tax roll and original secured roll on which it is based containing the information set forth in the abstract list may be destroyed...
• California Revenue and Taxation Code Section 4378
  Upon the destruction of the delinquent tax roll and the original secured roll pursuant to Section 4377, any property or interest therein which theretofore became...
• California Revenue and Taxation Code Section 4379
  No proceeding or defense based upon a right or claim under a tax deed issued pursuant to this division upon property or any interest therein...
• California Revenue and Taxation Code Section 4501
  The definitions in this chapter shall govern the construction of this part.
• California Revenue and Taxation Code Section 4502
  "Assigned penalties" means, with respect to any taxes and assessments assigned pursuant to a tax certificate, any and all penalties related thereto which are or...
• California Revenue and Taxation Code Section 4503
  "Delinquency date" means the date on which a delinquency penalty attaches to taxes pursuant to Section 75.52, 2617, 2618, 2704, 2705, 2759, 2760, 2761, or...
• California Revenue and Taxation Code Section 4504
  "Secured roll property" means property that remains on the secured roll after taxes thereon have been declared in default.
• California Revenue and Taxation Code Section 4505
  "Tax certificate" means the intangible property right created upon a sale by the tax collector pursuant to Chapter 3 (commencing with Section 4521) of the...
• California Revenue and Taxation Code Section 4511
  Any county may, upon the recommendation of the tax collector, and by resolution of the board of supervisors of that county adopted during the fiscal...
• California Revenue and Taxation Code Section 4512
  In each county that elects to sell tax certificates, there shall be created a Tax Certificate Redemption Fund. Moneys in the Tax Certificate Redemption Fund...
• California Revenue and Taxation Code Section 4513
  Nothing in this part shall reduce, change, affect, or otherwise alter the rights of any property owner or taxpayer that exist in the absence of...
• California Revenue and Taxation Code Section 4521
  Commencing no earlier than the date the property is declared in default, the tax collector may offer for sale as provided in Section 4511 tax...
• California Revenue and Taxation Code Section 4522
  For purposes of Chapter 1A (commencing with Section 4653) and Chapter 3 (commencing with Section 4701) of Part 8, the receipt by the tax collector...
• California Revenue and Taxation Code Section 4523
  The proceeds from the sale of a tax certificate shall be applied as follows: (a) (1) To the Tax Certificate Redemption Fund, in an amount...
• California Revenue and Taxation Code Section 4524
  (a) Upon the receipt by the tax collector of the entire amount of the taxes, assessments, and assigned penalties assigned by a tax certificate, the...
• California Revenue and Taxation Code Section 4525
  The tax collector may stop the collection of amounts in respect of a delinquency by the holder of a tax certificate at any time by...
• California Revenue and Taxation Code Section 4526
  A tax certificate shall not be considered as having any situs in the county in which the real property is located for which the tax...
• California Revenue and Taxation Code Section 4527
  (a) The tax collector shall pay to the holder of a tax certificate, from amounts on deposit in the Tax Certificate Redemption Fund, an amount...
• California Revenue and Taxation Code Section 4528
  (a) (1) The tax collector may sell tax certificates by any form of public or private sale, including, but not limited to, an auction, a...
• California Revenue and Taxation Code Section 4529
  The tax collector shall make and maintain the tax certificate record which shall be a list of all the tax certificates sold, showing the date...
• California Revenue and Taxation Code Section 4530
  Any tax certificate may be transferred at any time before it is canceled by endorsement by the tax collector, if the tax certificate is held...
• California Revenue and Taxation Code Section 4531
  (a) A holder of a tax certificate may apply to the tax collector for a duplicate certificate if the original certificate has been lost or...
• California Revenue and Taxation Code Section 4651
  Unless the context otherwise requires, as used in this part, "fund" includes: (a) A revenue district. (b) A taxing agency. (c) Annual installments of assessments...
• California Revenue and Taxation Code Section 4651.2
  Unless otherwise provided by law, any amount distributed to the State pursuant to this part shall be deposited in the State General Fund.
• California Revenue and Taxation Code Section 4651.4
  The county treasurer and the county auditor shall each keep an accurate account of money received which is to be distributed and shall, at the...
• California Revenue and Taxation Code Section 4653
  As used in this chapter, "taxes" includes all taxes, assessments, installments of assessments charged on the current secured roll, and payments in lieu of taxes...
• California Revenue and Taxation Code Section 4653.2
  The county auditor may receive and distribute payments in lieu of taxes, other than city taxes, on property which belongs to the United States and...
• California Revenue and Taxation Code Section 4653.4
  Taxes shall be distributed to each fund on the basis of the tax rate established for the current secured roll on which they are charged...
• California Revenue and Taxation Code Section 4653.6
  Amounts paid as delinquent penalties shall be distributed to the county general fund.
• California Revenue and Taxation Code Section 4653.7
  Amounts paid as penalties for failure to provide change-in-ownership statements shall be distributed to the county general fund. This section shall also apply to those...
• California Revenue and Taxation Code Section 4653.8
  The cost charge amounts collected by the tax collector shall be distributed to a county fund for use by the tax collector in covering the...
• California Revenue and Taxation Code Section 4655
  As used in this chapter, "taxes" includes all taxes and assessments charged on the current unsecured roll.
• California Revenue and Taxation Code Section 4655.2
  Taxes shall be distributed to each fund on the basis of the tax rate established for the current unsecured roll and in the same proportion...
• California Revenue and Taxation Code Section 4655.4
  Amounts paid as delinquent penalties or accrued legal interest paid on judgments for the recovery of unpaid property taxes rendered by the courts of this...
• California Revenue and Taxation Code Section 4656
  As used in this chapter, "taxes" includes all liens charged on the secured roll which are determined by the application of an ad valorem tax...
• California Revenue and Taxation Code Section 4656.1
  As used in this chapter "assessments" includes all liens charged on the secured roll which are not determined by the application of an ad valorem...
• California Revenue and Taxation Code Section 4656.2
  Taxes, including taxes paid in accordance with provisions of Section 4837.5, and all delinquent penalties, interest and redemption penalties accruing thereon, shall be distributed to...
• California Revenue and Taxation Code Section 4656.3
  Assessments, and all delinquent penalties, interest and redemption penalties accruing thereon, shall be distributed to each fund in the same proportion as the assessments due...
• California Revenue and Taxation Code Section 4656.4
  Amounts collected as the cost for preparing the delinquent list shall be distributed to the county general fund. When authorized by the board of supervisors,...
• California Revenue and Taxation Code Section 4656.5
  All redemption fees collected for property tax-defaulted prior to January 1, 1984, shall be distributed 50 percent to the State of California for deposit in...
• California Revenue and Taxation Code Section 4656.6
  All or any part of moneys received under the provisions of Chapter 3 (commencing with Section 4186) of Part 7 may be held until redemption...
• California Revenue and Taxation Code Section 4656.7
  On termination of the right of redemption, amounts collected on defaulted installment plans shall be distributed as provided in this chapter, unless previously distributed.
• California Revenue and Taxation Code Section 4658
  As used in this chapter, "taxes" includes all taxes and assessments charged on the delinquent unsecured roll or abstract list of delinquent unsecured taxes.
• California Revenue and Taxation Code Section 4658.2
  Taxes shall be distributed to each fund on the basis of the tax rate established for the fiscal year preceding that in which distribution is...
• California Revenue and Taxation Code Section 4658.4
  Amounts paid as delinquent penalties or accrued legal interest paid on judgments for the recovery of unpaid property taxes rendered by the courts of this...
• California Revenue and Taxation Code Section 4671
  As used in this chapter, "taxes" includes all liens determined by the application of an ad valorem tax rate which were, at the time of...
• California Revenue and Taxation Code Section 4671.3
  As used in this chapter, "assessments" includes all liens other than taxes which were, at the time of declaration of default, included in the amount...
• California Revenue and Taxation Code Section 4672
  (a) There shall be distributed to the State of California, to be placed in the General Fund, one dollar and fifty cents ($1.50) for all...
• California Revenue and Taxation Code Section 4672.1
  (a) There shall be distributed to the county general fund to reimburse the county for the cost of conducting the sale, one hundred fifty dollars...
• California Revenue and Taxation Code Section 4672.2
  There shall be distributed to the county general fund any fee collected to reimburse the county for its actual and reasonable costs incurred in giving...
• California Revenue and Taxation Code Section 4672.3
  (a) To reimburse the county for the costs of a personal contact, there shall be distributed to the tax collector a sum equal to the...
• California Revenue and Taxation Code Section 4673
  Amounts to reimburse the county for the cost of advertising sales of tax-defaulted property shall be distributed to the county general fund as provided in...
• California Revenue and Taxation Code Section 4673.1
  After satisfaction of the amount specified in Sections 4672, 4672.1, and 4673, the proceeds shall be distributed as follows: (a) An amount of the proceeds...
• California Revenue and Taxation Code Section 4674
  Any excess in the proceeds deposited in the delinquent tax sale trust fund remaining after satisfaction of the amounts distributed under Sections 4672, 4672.1, 4672.2,...
• California Revenue and Taxation Code Section 4675
  (a) Any party of interest in the property may file with the county a claim for the excess proceeds, in proportion to his or her...
• California Revenue and Taxation Code Section 4675.1
  The board of supervisors of any county may, by resolution, authorize any county officers to perform on its behalf any act required or authorized to...
• California Revenue and Taxation Code Section 4676
  (a) When excess proceeds from the sale of tax-defaulted property exceed one hundred fifty dollars ($150), the county shall provide notice of the right to...
• California Revenue and Taxation Code Section 4701
  (a) The Legislature hereby finds and declares that it is the purpose of this chapter to provide an alternative procedure for the distribution of property...
• California Revenue and Taxation Code Section 4702
  (a) The procedure authorized by this chapter may be placed in effect in any county by resolution of the board of supervisors of that county...
• California Revenue and Taxation Code Section 4702.5
  In any county electing to follow the procedure authorized by this chapter the board of supervisors by resolution as specified in Section 4702 may extend,...
• California Revenue and Taxation Code Section 4702.7
  In any county electing to follow the procedure authorized by this chapter, the board of supervisors, by resolution adopted in accordance with Section 4702, after...
• California Revenue and Taxation Code Section 4703
  In each county that elects to adopt the procedure authorized by this chapter there is hereby created a tax losses reserve fund. (a) The tax...
• California Revenue and Taxation Code Section 4703.2
  (a) In any county electing to follow the procedure authorized by this chapter, the board of supervisors may, by October 31 of any fiscal year,...
• California Revenue and Taxation Code Section 4703.3
  Notwithstanding any other provision of law, general, special, or local, if Orange County sells or assigns obligations arising out of delinquent assessments or taxes on...
• California Revenue and Taxation Code Section 4704
  In order to facilitate tax accounting in connection with the procedure authorized by this chapter each county which adopts the procedure shall enter tax-defaulted property...
• California Revenue and Taxation Code Section 4705
  (a) Upon completion of the tax roll as prescribed by Section 2152, the county auditor shall determine the total amount of taxes actually extended thereon...
• California Revenue and Taxation Code Section 4706
  Upon completion of the computation of delinquent penalties on unpaid first installments as prescribed by Section 2617 of this code the auditor shall record the...
• California Revenue and Taxation Code Section 4707
  Should any tax or assessment which was apportioned at the time of levy be changed by correction, cancellation or refund authorized by Part 9 of...
• California Revenue and Taxation Code Section 4708
  Amounts received on the secured tax roll for the current year shall be distributed on the accounts of the auditor and treasurer as follows: (a)...
• California Revenue and Taxation Code Section 4709
  Upon completion of the delinquent roll as prescribed by Section 2627, the auditor shall verify the total thereof against his or her accounts. The auditor...
• California Revenue and Taxation Code Section 4710
  After apportionment to the state of the amounts prescribed by Section 4656.5, amounts received for the redemption of tax-defaulted property shall be distributed as follows:...
• California Revenue and Taxation Code Section 4711
  The proceeds of the sale of tax-defaulted property deposited in the delinquent tax sale trust fund shall be distributed as provided in Chapter 1.3 (commencing...
• California Revenue and Taxation Code Section 4713
  In any county electing to follow the procedure authorized by this chapter the tax collector and auditor, or either of them, upon approval of the...
• California Revenue and Taxation Code Section 4713.5
  In any county electing under both Sections 4702 and 4702.5 to follow the procedures authorized by this chapter the tax collector and auditor, or either...
• California Revenue and Taxation Code Section 4714
  Taxing agencies for which the county levies and collects taxes but for which the county treasury is not the legal depositary may be limited in...
• California Revenue and Taxation Code Section 4715
  This chapter shall have no application to tax levies made by counties on behalf of public districts for which the county treasury is not the...
• California Revenue and Taxation Code Section 4716
  There shall, notwithstanding any other provision of this chapter, be distributed to each fund not less than the amount which must under the Constitution be...
• California Revenue and Taxation Code Section 4717
  If a tax payment which is insufficient to cover the amount of taxes due and payable is received by the tax collector of a county...
• California Revenue and Taxation Code Section 4801
  As used in this part, "taxes" includes assessments collected at the same time and in the same manner as county taxes.
• California Revenue and Taxation Code Section 4802
  As used in this part, "district attorney" means the civil legal adviser of the board of supervisors.
• California Revenue and Taxation Code Section 4804
  The board of supervisors of any county may, by resolution, authorize the county administrative officer, or the county legal advisor, or the county auditor, or...
• California Revenue and Taxation Code Section 4806
  No refund shall be made under Chapter 5 of this part, nor shall any action be hereafter commenced nor shall any action heretofore commenced be...
• California Revenue and Taxation Code Section 4807
  No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against any...
• California Revenue and Taxation Code Section 4808
  Notwithstanding any provision of law to the contrary, any taxpayer may, no later than 30 days after the delinquency date of a property tax bill...
• California Revenue and Taxation Code Section 4831
  Incorrect entries on a roll may be corrected under this article as follows: (a) (1) Any error or omission not involving the exercise of assessor...
• California Revenue and Taxation Code Section 4831.5
  When it can be ascertained by the assessor from an audit of an assessee's books of account or other papers that there has been a...
• California Revenue and Taxation Code Section 4832
  Clerical errors of the auditor on the roll may be corrected under this article at any time before the report is sent to the Controller...
• California Revenue and Taxation Code Section 4832.1
  If the amount of any tax or special assessment is understated on the roll by five dollars ($5) or less due to clerical error of...
• California Revenue and Taxation Code Section 4833.1
  (a) Notwithstanding Section 2610.5, in the case of corrections made to the roll pursuant to Section 1646.1, where a taxpayer has failed to pay an...
• California Revenue and Taxation Code Section 4834
  Corrections authorized under this article shall be made by the auditor.
• California Revenue and Taxation Code Section 4834.5
  Clerical errors on the delinquent roll may be corrected by the tax collector at any time before the county has disposed of the property. This...
• California Revenue and Taxation Code Section 4835
  If the correction will decrease the amount of unpaid taxes, the consent of the board of supervisors is necessary to the correction.
• California Revenue and Taxation Code Section 4836
  (a) If the correction will result in a reduction of an assessment that would entitle the assessee to a refund, the auditor shall either process...
• California Revenue and Taxation Code Section 4836.5
  In the event any correction authorized under this article has the effect of increasing the assessment, the auditor shall apply a tax rate to that...
• California Revenue and Taxation Code Section 4837
  The date and nature of the correction shall be entered on the roll on which the error was made or on the delinquent abstract prepared...
• California Revenue and Taxation Code Section 4837.5
  (a) Notwithstanding any other provision of law, taxes due, whether secured or unsecured, on escape assessments for prior fiscal years may be paid over a...
• California Revenue and Taxation Code Section 4838
  If the roll of any taxing agency in course of preparation is lost or destroyed because of public calamity and is reconstructed from available data,...
• California Revenue and Taxation Code Section 4839.1
  If tax-defaulted property has been erroneously redeclared tax defaulted, or if property subject to a power of sale pursuant to Section 3691 has been erroneously...
• California Revenue and Taxation Code Section 4840
  On receipt of satisfactory, verified, written evidence that taxes have been entered on the secured roll as a lien on real property on which they...
• California Revenue and Taxation Code Section 4841
  If any error or defect has been carried into any publication, the publication may be republished as amended, or notice of the correction may be...
• California Revenue and Taxation Code Section 4842
  (a) If the error or defect is discovered after the time required for the original publication, the publication may be republished within 60 days of...
• California Revenue and Taxation Code Section 4876
  When it can be ascertained from any roll or from any papers of the board what was intended or what should have been assessed, defects...
• California Revenue and Taxation Code Section 4876.5
  When it can be ascertained by the board from an audit of an assessee's books of account or other papers that the property of the...
• California Revenue and Taxation Code Section 4877
  If the correction will increase the amount of taxes due, the board shall give the assessee opportunity for a hearing after at least five days...
• California Revenue and Taxation Code Section 4878
  The date and nature of the correction shall be entered in the records of the board.
• California Revenue and Taxation Code Section 4879
  The board shall transmit a statement of the correction of the assessment to the auditor of the county or city in which the property is
• California Revenue and Taxation Code Section 4880
  The auditor shall enter the correction on the roll of the county or city opposite the description of property, and shall file and preserve the...
• California Revenue and Taxation Code Section 4911
  (a) If an assessee or agent of the assessee, by mistake, pays the tax on other than the property intended and by substantial evidence convinces...
• California Revenue and Taxation Code Section 4911.1
  (a) If through no fault of the assessee or agent of the assessee a tax payment is credited to property other than the property intended...
• California Revenue and Taxation Code Section 4912
  The property owner shall sign and file with the tax collector a verified cancellation voucher containing complete details of the transaction. If the transfer is...
• California Revenue and Taxation Code Section 4913
  If a credit is canceled on unintended property, the tax collector shall notify the assessee or agent of the assessee of the unintended property by...
• California Revenue and Taxation Code Section 4914
  The notice shall state that the owner of the unintended property may within ten days after the mailing demand a hearing by the board of...
• California Revenue and Taxation Code Section 4915
  If the amount paid is less than the amount due on the property intended, the balance of the amount due shall be paid before the...
• California Revenue and Taxation Code Section 4916
  If the amount paid exceeds the amount due on the property intended, the applicant is entitled to a refund of the excess in the same...
• California Revenue and Taxation Code Section 4920
  (a) This article shall be applicable only if all of the requirements of either of the following are met: (1) (A) By substantial evidence, a...
• California Revenue and Taxation Code Section 4921
  The redemptioner shall sign and file with the tax collector a verified statement containing complete details of the transaction. If the transfer is made the...
• California Revenue and Taxation Code Section 4922
  If a credit is canceled on unintended property, the tax collector shall notify the assessee or agent of the assessee of the unintended property by...
• California Revenue and Taxation Code Section 4923
  The notice shall state that the last assessee of the property in connection with which payment may be transferred pursuant to this article, may within...
• California Revenue and Taxation Code Section 4924
  If the amount paid by the redemptioner is less than the amount necessary to redeem the property intended or less than the amount required to...
• California Revenue and Taxation Code Section 4925
  If the amount paid by the redemptioner exceeds the amount necessary to redeem the property intended or more than the amount required to be paid...
• California Revenue and Taxation Code Section 4946
  All or any portion of any uncollected tax, penalty, or costs, heretofore or hereafter levied, may on satisfactory proof submitted by the tax collector be...
• California Revenue and Taxation Code Section 4947
  The notice shall state: (a) The grounds of cancellation; (b) That collection of the tax for the year for which cancellation was made will be...
• California Revenue and Taxation Code Section 4948
  If the board of supervisors orders that collection of the tax should be enforced, the assessor shall assess the property at its value on the...
• California Revenue and Taxation Code Section 4985
  Any delinquent penalty, cost, redemption penalty, interest, or redemption fee, heretofore or hereafter attached, shall upon satisfactory proof submitted by the tax collector, the auditor,...
• California Revenue and Taxation Code Section 4985.1
  In charter counties with a population of over 1,300,000, all or a portion of the duties imposed upon the auditor pursuant to Section 4985 may,...
• California Revenue and Taxation Code Section 4985.2
  Any penalty, costs, or other charges resulting from tax delinquency may be canceled by the auditor or the tax collector upon a finding of any...
• California Revenue and Taxation Code Section 4985.3
  (a) Notwithstanding Section 2610.5, in the case of cancellations made to the roll pursuant to Section 1646.1, where a taxpayer has failed to pay an...
• California Revenue and Taxation Code Section 4986
  (a) All or any portion of any tax, penalty, or costs, heretofore or hereafter levied, shall, on satisfactory proof, be canceled by the auditor if...
• California Revenue and Taxation Code Section 4986.2
  All or any portion of uncollected city taxes, penalties or costs shall be canceled on any of the grounds specified in Section 4986. If the...
• California Revenue and Taxation Code Section 4986.3
  All or any portion of any uncollected tax, penalty, or costs, heretofore or hereafter levied, and not heretofore validly canceled, may, on satisfactory proof, be...
• California Revenue and Taxation Code Section 4986.4
  Whenever any property has been deeded to the Veterans' Welfare Board pursuant to Division 4 of the Military and Veterans Code and a petition has...
• California Revenue and Taxation Code Section 4986.5
  When real property is distributed by description to the State after the lien date because there are no known heirs or because the estate or...
• California Revenue and Taxation Code Section 4986.6
  (a) When any real property escheats to the state after the lien date and is not distributed by description, either because it is unknown, or...
• California Revenue and Taxation Code Section 4986.8
  (a) On recommendation of the tax collector, the auditor may cancel any tax bill if the amount is so small as not to justify the...
• California Revenue and Taxation Code Section 4987
  No cancellation shall be made of charges on tax exempt property if there has not been compliance with the statutory procedure for claiming the exemption.
• California Revenue and Taxation Code Section 4988
  Where real property is assessed by the assessors of two or more counties for the same year the owner may file an action in the...
• California Revenue and Taxation Code Section 4990
  On discovery that any property is assessed by the same taxing agency more than once for the same year, after payment of all charges justly...
• California Revenue and Taxation Code Section 4990.3
  An action may be brought at any time against this State or any county or city to quiet title against the lien of any taxes...
• California Revenue and Taxation Code Section 4991
  If the tax collector declares property to be tax defaulted for taxes which were a lien on the property for any year, and: (a) The...
• California Revenue and Taxation Code Section 4992
  If the tax collector declares property subject to a power of sale pursuant to Section 3691 and, either (a) the declaration that the property is...
• California Revenue and Taxation Code Section 5011
  All or any portion of any assessment of state-assessed property heretofore or hereafter levied may, on satisfactory proof, be canceled by the board if it...
• California Revenue and Taxation Code Section 5012
  The date and nature of the cancellation shall be entered in the records of the board.
• California Revenue and Taxation Code Section 5013
  The board shall transmit a statement of the cancellation to the auditor of the county or city in which the property is located.
• California Revenue and Taxation Code Section 5014
  The auditor shall enter the cancellation on the roll of the county or city and shall file and preserve the statement of the cancellation as...
• California Revenue and Taxation Code Section 5026
  On application by the State Lands Commission, accompanied by its certificate that no valid patent has ever been issued for the land described in the...
• California Revenue and Taxation Code Section 5027
  If the land has been deeded to the State for taxes, the cancellation of assessment does not affect the validity of the deed to the
• California Revenue and Taxation Code Section 5028
  This article applies to all public lands sold by the State at public auction which, at the time of the sale, were subject to a...
• California Revenue and Taxation Code Section 5029
  This article does not apply to: (a) Lands acquired by the State on a sale for taxes, when the deed is required to be filed...
• California Revenue and Taxation Code Section 5061
  As used in this article, "public land" means: (a) The possession of, claim to, or right to the possession of land belonging to the United...
• California Revenue and Taxation Code Section 5062
  If any public land is heretofore or hereafter assessed and the taxes are not paid, the board of supervisors shall order the auditor to cancel...
• California Revenue and Taxation Code Section 5063
  This article does not apply if the assessee of the public land, after the assessment: (a) Obtained from the United States or this State a...
• California Revenue and Taxation Code Section 5064
  A cancellation of assessment under this article does not relieve any person or his successor in interest from paying taxes on the property for the...
• California Revenue and Taxation Code Section 5071
  On petition of the State Lands Commission, the board of supervisors, at its first meeting after receipt of the petition, shall order the cancellation of...
• California Revenue and Taxation Code Section 5072
  A certificate from the State Lands Commission certifying that any sixteenth or thirty-sixth section is to be used as the base for lieu selections is...
• California Revenue and Taxation Code Section 5073
  The board of supervisors shall report the cancellation of the liens to the State Lands Commission and to the county auditor.
• California Revenue and Taxation Code Section 5081
  As used in this article, "exempt property" means: (a) Property acquired by the United States that becomes exempt from taxation under the laws of the...
• California Revenue and Taxation Code Section 5082
  For purposes of this article, the "date of apportionment" is the earliest of the following times: (a) The date the conveyance to the acquiring entity...
• California Revenue and Taxation Code Section 5082.1
  Every public entity shall do all of the following: (a) Provide the local assessor and auditor a copy of the instrument evidencing the acquisition of...
• California Revenue and Taxation Code Section 5083
  If exempt property is acquired either by negotiated purchase or eminent domain any lien on the property for ad valorem taxes is extinguished as a...
• California Revenue and Taxation Code Section 5084
  (a) No cancellation shall be made of all or any portion of any unpaid taxes or any penalties or costs levied for prior tax years...
• California Revenue and Taxation Code Section 5085
  If exempt property is acquired by negotiated purchase, gift, devise, or eminent domain after the lien date but prior to the commencement of the fiscal...
• California Revenue and Taxation Code Section 5086
  If exempt property is acquired by negotiated purchase, gift, devise, or eminent domain after commencement of the fiscal year for which the current taxes are...
• California Revenue and Taxation Code Section 5086.1
  The auditor shall cancel taxes on the date of apportionment provided in the notice required by Section 5082.1.
• California Revenue and Taxation Code Section 5087
  The board of supervisors of a county may provide that all unpaid taxes, penalties, and costs and the allocable portion of current taxes, penalties, and...
• California Revenue and Taxation Code Section 5088
  Notwithstanding any other provision of this article, unpaid taxes, penalties, or costs shall not be transferred to the unsecured roll with respect to property that...
• California Revenue and Taxation Code Section 5089
  The board of supervisors of a county may prescribe that, where the amount of unpaid taxes, penalties, and costs to be transferred to the unsecured...
• California Revenue and Taxation Code Section 5090
  (a) If taxes, penalties, and costs that are not subject to cancellation pursuant to this article are unpaid at the time set for the declaration...
• California Revenue and Taxation Code Section 5091
  (a) If a public entity proposes to acquire property for a public use that will make the property exempt from taxation, the public entity shall...
• California Revenue and Taxation Code Section 5096
  Any taxes paid before or after delinquency shall be refunded if they were: (a) Paid more than once. (b) Erroneously or illegally collected. (c) Illegally...
• California Revenue and Taxation Code Section 5096.1
  Except as hereinafter provided, taxes collected on behalf of a local agency from a taxpayer whose property has been annexed to a second local agency...
• California Revenue and Taxation Code Section 5096.3
  (a) To dispose of certain lawsuits and assessment appeals that have been filed, and to preclude the filing of other claims relating to (1) the...
• California Revenue and Taxation Code Section 5096.5
  Any taxes paid which were not erroneously or illegally collected under the law as it existed at the time of collection, but for which an...
• California Revenue and Taxation Code Section 5096.7
  If taxes have been paid on property acquired by negotiated purchase by any public entity designated in Section 5081 after the commencement of the fiscal...
• California Revenue and Taxation Code Section 5096.8
  (a) In the case where a reduction in a base year value of real property results in a supplemental assessment for the value of the...
• California Revenue and Taxation Code Section 5097
  (a) No order for a refund under this article shall be made, except on a claim: (1) Verified by the person who paid the tax,...
• California Revenue and Taxation Code Section 5097.02
  The claim shall be in writing, specifying: (a) Whether the whole assessment is claimed to be void or, if only a part, what portion. (b)...
• California Revenue and Taxation Code Section 5097.03
  When a claim for refund of taxes is filed, the amount of tax computed on the portion of the assessment not in dispute shall not...
• California Revenue and Taxation Code Section 5097.2
  Notwithstanding Sections 5096 and 5097, any taxes paid before or after delinquency may be refunded by the county tax collector or the county auditor, within...
• California Revenue and Taxation Code Section 5099
  The refund ordered by the board of supervisors may include county taxes and taxes collected by county officers for a city or revenue district.
• California Revenue and Taxation Code Section 5100
  The part of the refund representing amounts paid to the State shall be paid from the county general fund and, when the auditor renders the...
• California Revenue and Taxation Code Section 5101
  Refunds ordered by the board of supervisors under this article in respect of county taxes shall be paid by warrant drawn upon the appropriate fund...
• California Revenue and Taxation Code Section 5102
  If any payment may be refunded under this article and no claim is filed within the time allowed, the payment may be transferred to the...
• California Revenue and Taxation Code Section 5103
  Notwithstanding any other provision of law, a taxpayer and the county or city and county may enter into a written settlement agreement to substitute credits...
• California Revenue and Taxation Code Section 5104
  Any refund of taxes or assessments authorized pursuant to this article as a result of a reduction in the value of taxable property or as...
• California Revenue and Taxation Code Section 5106
  Where the taxes sought to be refunded or recovered have been paid after delinquency, the amount of penalties, interest or costs refundable or recoverable under...
• California Revenue and Taxation Code Section 5107
  As used in this article, "tax" or "taxes" includes penalties, interest, and costs.
• California Revenue and Taxation Code Section 5140
  The person who paid the tax, his or her guardian or conservator, the executor of his or her will, or the administrator of his or...
• California Revenue and Taxation Code Section 5141
  (a) An action brought under this article, except an action brought under Section 5148, shall be commenced within six months from and after the date...
• California Revenue and Taxation Code Section 5142
  (a) No action shall be commenced or maintained under this article, except under Section 5148, unless a claim for refund has first been filed pursuant...
• California Revenue and Taxation Code Section 5143
  If a claim for refund relates only to the validity of a portion of an assessment, an action may be brought under this article only...
• California Revenue and Taxation Code Section 5144
  If the court finds that an assessment is void in whole or in part, it shall render judgment for the plaintiff for the amount of...
• California Revenue and Taxation Code Section 5145
  (a) Notwithstanding the fact that all taxes on property have not been paid in full, the owner of that property may bring an action under...
• California Revenue and Taxation Code Section 5145.5
  (a) Notwithstanding the fact that all taxes on a property have not been paid in full, the owner of that property may, subject to the...
• California Revenue and Taxation Code Section 5146
  If all or any portion of the taxes sought to be recovered were collected by officers of the county for a city or cities, an...
• California Revenue and Taxation Code Section 5147
  (a) No refund action hereafter commenced shall be further prosecuted, and no further proceedings shall be had therein, and any refund action hereafter commenced shall...
• California Revenue and Taxation Code Section 5148
  Notwithstanding Section 5140, an action to recover taxes levied on state-assessed property arising out of a dispute as to an assessment made pursuant to Section...
• California Revenue and Taxation Code Section 5149
  All courts wherein actions brought under this part (with the exclusion of actions brought under Section 5148) are or hereafter may be pending shall give...
• California Revenue and Taxation Code Section 5149.5
  Where the taxes sought to be recovered have been paid after delinquency, the amount of penalties, interest or costs recoverable in actions brought under this...
• California Revenue and Taxation Code Section 5150.5
  In any action in which the recovery of a penalty assessed pursuant to paragraph (1), (2), or (3) of subdivision (c) of Section 830 is...
• California Revenue and Taxation Code Section 5151
  (a) Interest at the greater of 3 percent per annum or the county pool apportioned rate shall be paid, when that interest is ten dollars...
• California Revenue and Taxation Code Section 5152
  In an action in which the recovery of taxes is allowed by the court, if the court finds that the void assessment or void portion...
• California Revenue and Taxation Code Section 5153
  Notwithstanding Sections 5150 and 5151, whenever the auditor has impounded revenues pursuant to subdivision (a) of Section 26906.1 of the Government Code and those revenues...
• California Revenue and Taxation Code Section 5161
  (a) Any action to recover taxes pursuant to Article 2 (commencing with Section 5140) by any county, city and county, or municipal corporation shall be...
• California Revenue and Taxation Code Section 5170
  In suits for the refund of state-assessed property taxes, the trial court shall not be restricted to the administrative record, but shall consider all evidence...
• California Revenue and Taxation Code Section 5301
  It is the intent of the Legislature in enacting this part to provide for a uniform countywide system of ad valorem taxation of all aircraft...
• California Revenue and Taxation Code Section 5302
  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
• California Revenue and Taxation Code Section 5303
  (a) "Aircraft" means any contrivance used or designed for the navigation of or for flight in the air which has been flown at least once,...
• California Revenue and Taxation Code Section 5304
  "In this State" means within the exterior limits of the State of California, and includes all territory within these limits owned by or ceded to...
• California Revenue and Taxation Code Section 5331
  Aircraft owned by the United States, by any foreign government, or by a consul or other official representative of any foreign government, are exempt from...
• California Revenue and Taxation Code Section 5332
  Aircraft owned by this State or by any county, city and county, city, district, political subdivision, public corporation or authority of this State are exempt...
• California Revenue and Taxation Code Section 5362
  The assessor of the county in which the aircraft is habitually situated shall assess the aircraft at its market value.
• California Revenue and Taxation Code Section 5363
  In assessing aircraft, the county assessor shall determine the market value of the aircraft in accordance with standards and guides to the market value of...
• California Revenue and Taxation Code Section 5364
  The board shall establish standards and fix guides or, after a public hearing, shall review and approve commercially available guides, to be used by the...
• California Revenue and Taxation Code Section 5365
  Upon request of the assessor of the county in which an aircraft is habitually based, the owner shall file with the assessor a statement setting...
• California Revenue and Taxation Code Section 5366
  Owners, as well as operators, of private and public airports shall, within 15 days following the lien date of each year, provide the assessor of...
• California Revenue and Taxation Code Section 5367
  If any person who is requested to file a statement pursuant to Section 5365 fails to file such statement by the time specified by the...
• California Revenue and Taxation Code Section 5368
  Owners, as well as operators, of private and public airports shall provide, upon the request of the assessor of the county in which the airport...
• California Revenue and Taxation Code Section 5391
  For the 1980-81 fiscal year and each fiscal year thereafter, aircraft subject to this part shall be taxed at the same rate and in the...
• California Revenue and Taxation Code Section 5392
  The tax on aircraft subject to this part shall be collected in the same manner as all other personal property.
• California Revenue and Taxation Code Section 5451
  The revenue derived from any tax levied pursuant to this part shall be distributed as prescribed in this chapter.
• California Revenue and Taxation Code Section 5452
  If the aircraft are habitually based in a city and any school districts, the proceeds shall be distributed one-third to the city, one-third to the...
• California Revenue and Taxation Code Section 5453
  If the aircraft are habitually based outside of a city, but in any school districts, the proceeds shall be distributed one-half to the school districts...
• California Revenue and Taxation Code Section 5454
  If the aircraft are habitually based in an elementary school district and a high school district, the proceeds allotted to school districts shall be divided...
• California Revenue and Taxation Code Section 5455
  It is the purpose of this chapter to divide the proceeds allotted to school districts equally between districts supporting elementary schools and districts supporting high...
• California Revenue and Taxation Code Section 5456
  The details of the method of distribution shall be supplied by the county auditor and shall fairly carry out the purpose of this chapter.
• California Revenue and Taxation Code Section 5701
  The Legislature finds that subjecting racehorses to the general property tax has resulted in a serious lack of uniformity as between one county and another...
• California Revenue and Taxation Code Section 5702
  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
• California Revenue and Taxation Code Section 5703
  "Racehorse" means each live horse, including a stallion, mare, gelding, ridgeling, colt, filly, or foal, that is or will be eligible to participate in or...
• California Revenue and Taxation Code Section 5704
  "Owner" means the owner of a racehorse or his agent. Any other person claiming, possessing or controlling a racehorse shall provide the name and address...
• California Revenue and Taxation Code Section 5705
  "Annual tax" means a tax that is imposed on the owner for any racehorse domiciled in the State of California.
• California Revenue and Taxation Code Section 5706
  "Current calendar year" means the yearly period from the first day of January to the last day of December, inclusive for which the tax is
• California Revenue and Taxation Code Section 5707
  "Previous calendar year" means the calendar year immediately preceding the calendar year for which the annual tax is imposed.
• California Revenue and Taxation Code Section 5710
  "Stallion" means any racehorse which, during the two previous calendar years, has serviced three or more different broodmares for the purpose of producing a racehorse.
• California Revenue and Taxation Code Section 5711
  "Producing broodmare" means a racehorse mare which, during the previous calendar year, has produced a live foal.
• California Revenue and Taxation Code Section 5712
  "Nonproducing broodmare" means a racehorse mare which has not produced a live foal during the previous calendar year.
• California Revenue and Taxation Code Section 5713
  "Stakes-winning broodmare" means a broodmare which has won at any time during her life a race with a purse to which owners of participating horses...
• California Revenue and Taxation Code Section 5714
  "Stakes-producing broodmare" means a broodmare which has produced at any time during her life a racehorse which has won a race with a purse to...
• California Revenue and Taxation Code Section 5715
  "Stakes yearling", "stakes two-year-old", or "stakes three-year-old" means a racehorse of the designated age which was foaled by a stakes-winning or stakes-producing broodmare.
• California Revenue and Taxation Code Section 5716
  "Yearling" means a racehorse which was foaled during the previous calendar year.
• California Revenue and Taxation Code Section 5716.5
  "Foal" means a racehorse which is foaled during the current calendar year.
• California Revenue and Taxation Code Section 5717
  "Active racehorse" means a racehorse which has participated in a horseracing contest on which parimutuel wagering was permitted during the previous calendar year.
• California Revenue and Taxation Code Section 5718
  "Nonactive racehorse" means any racehorse which has not participated in any horseracing contest on which parimutuel wagering was permitted during the previous calendar year, except...
• California Revenue and Taxation Code Section 5719
  "Live foal" means a foal which has lived for a period of three days or more.
• California Revenue and Taxation Code Section 5720
  "Stud fee" is the sum of money charged by a stallion owner for the mating of his stallion to a broodmare.
• California Revenue and Taxation Code Section 5720.5
  "Stud fee classification" will be determined by the highest stud fee charged for the mating of a mare to a stallion during the previous calendar
• California Revenue and Taxation Code Section 5720.6
  "Domicile" means: (a) The home ranch on January 1 of the current calendar year of the owner of a racehorse or other place where the...
• California Revenue and Taxation Code Section 5721
  For the 1973 calendar year and each calendar year thereafter, on the privilege of breeding, training, caring for or racing a racehorse in this state,...
• California Revenue and Taxation Code Section 5722
  The annual tax is imposed on and shall be paid by the owner on the following basis: Age 12 Age 13 STALLIONS and younger and...
• California Revenue and Taxation Code Section 5741
  Foals born to a racehorse mare during the current calendar year shall be exempt from the tax imposed by this part or by any other...
• California Revenue and Taxation Code Section 5761
  The tax imposed pursuant to this part shall be determined as of 12:01 a. m. January 1 of the calendar year for which it is...
• California Revenue and Taxation Code Section 5762
  The tax imposed by this part shall become delinquent at 5 p.m. on the 15th day of February of the calendar year for which it...
• California Revenue and Taxation Code Section 5763
  A delinquent penalty of 6 percent shall attach at 5 p.m. on the day any tax imposed by this part becomes delinquent. An additional penalty...
• California Revenue and Taxation Code Section 5764
  If, in the opinion of the tax collector, the amount of tax required to be paid to the county pursuant to this part, or any...
• California Revenue and Taxation Code Section 5765
  (a) The assessor may perform audits of the books and records of any owner of racehorses subject to the tax imposed by this part in...
• California Revenue and Taxation Code Section 5766
  The tax described in this part may be imposed at any time within five years after the tax would have otherwise become due and the...
• California Revenue and Taxation Code Section 5767
  If any person required by Section 5782 to file a report fails to file it by the time specified, the tax collector shall impose on...
• California Revenue and Taxation Code Section 5768
  Upon request of the assessor, an owner of racehorses of a type subject to the tax imposed by this part shall make available at his...
• California Revenue and Taxation Code Section 5781
  The State Board of Equalization shall make such reasonable rules and regulations and prepare such forms as are necessary to carry out the intent and...
• California Revenue and Taxation Code Section 5782
  On forms provided through the office of the assessor, the owner of a racehorse either in person, through his representative or by mail, shall report...
• California Revenue and Taxation Code Section 5783
  The auditor of the county in which a report is filed shall transfer any taxes paid pursuant to this part belonging to another county as...
• California Revenue and Taxation Code Section 5790
  All proceeds derived from the tax, interest, and penalties imposed by this part shall be allocated by the auditor as promptly as is feasible in...
• California Revenue and Taxation Code Section 5800
  This part shall be known and may be cited as "The Manufactured Home Property Tax Law."
• California Revenue and Taxation Code Section 5801
  (a) As used in Part 0.5 (commencing with Section 50), Part 1 (commencing with Section 101), Part 2 (commencing with Section 201), and this part,...
• California Revenue and Taxation Code Section 5802
  (a) Except as provided in subdivisions (b), (c), and (d), "base year value" as used in this part means the full cash value of a...
• California Revenue and Taxation Code Section 5803
  (a) "Full cash value" means the "full cash value" or the "fair market value," as determined pursuant to Section 110, of a manufactured home similarly...
• California Revenue and Taxation Code Section 5804
  As used in this part, "taxable value of a manufactured home" means the base year value, or the base year value as adjusted pursuant to...
• California Revenue and Taxation Code Section 5805
  (a) Notwithstanding any other provision of law, manufactured home accessories, as defined in Section 18008.5 of the Health and Safety Code, installed on a rented...
• California Revenue and Taxation Code Section 5810
  Except as otherwise provided in this part, manufactured homes shall be subject to property taxation in the same manner and to the same extent, and...
• California Revenue and Taxation Code Section 5811
  The amount of local property tax on a manufactured home shall be determined by applying the appropriate assessment ratio and tax rate to the taxable...
• California Revenue and Taxation Code Section 5812
  (a) The base year value of a manufactured home which is purchased or which changed ownership shall be entered on the roll for the lien...
• California Revenue and Taxation Code Section 5813
  For each lien date after the lien date for which the base year value is determined, the taxable value of a manufactured home shall be...
• California Revenue and Taxation Code Section 5814
  (a) For purposes of this part, "change in ownership" and "purchase" shall have the same meanings as provided in Sections 60 to 68, inclusive, to...
• California Revenue and Taxation Code Section 5815
  Notwithstanding any other provision of law, a manufactured home otherwise subject to taxation pursuant to this part, which has been removed from its situs and...
• California Revenue and Taxation Code Section 5825
  (a) "Newly constructed" and "new construction" means: (1) Any substantial addition to a manufactured home since the last lien date; and (2) Any alteration of...
• California Revenue and Taxation Code Section 5830
  The assessment of any manufactured home shall be entered on the secured roll and shall be subject to all provisions of law applicable to taxes...
• California Revenue and Taxation Code Section 5831
  (a) Except as provided in subdivisions (e) and (f), the assessor shall, upon or prior to completion of the local roll, notify each assessee whose...
• California Revenue and Taxation Code Section 5832
  (a) (1) Upon application, the county tax collector shall issue a tax clearance certificate or a conditional tax clearance certificate. (2) Any tax clearance certificate...
• California Revenue and Taxation Code Section 5840
  The board shall make such rules and regulations and prepare such forms as are necessary for the administration of, and to carry out the intent...
• California Revenue and Taxation Code Section 5841
  The Department of Housing and Community Development shall furnish to the county assessor of the county in which a manufactured home is sited, on or...
• California Revenue and Taxation Code Section 5842
  The board, the Department of Motor Vehicles, the Department of Housing and Community Development and any county assessor shall exchange or otherwise provide to one...
• California Revenue and Taxation Code Section 5900
  This part shall be known and may be cited as "The Morgan Property Taxpayers' Bill of Rights."
• California Revenue and Taxation Code Section 5901
  The Legislature finds and declares as follows: (a) Taxes are a sensitive point of contact between citizens and their government, and disputes and disagreements often...
• California Revenue and Taxation Code Section 5902
  This part shall be administered by the board.
• California Revenue and Taxation Code Section 5903
  "Advocate" as used in this part means the "Property Taxpayers' Advocate" designated pursuant to Section 5904.
• California Revenue and Taxation Code Section 5904
  (a) The board shall designate a "Property Taxpayers' Advocate." The advocate shall be responsible for reviewing the adequacy of procedures for both of the following:...
• California Revenue and Taxation Code Section 5905
  In addition to any other duties imposed by this part, the advocate shall periodically review and report on the adequacy of existing procedures, or the...
• California Revenue and Taxation Code Section 5906
  (a) The advocate shall undertake, to the extent not duplicative of existing programs, periodic review of property tax statements and other property tax forms prescribed...
• California Revenue and Taxation Code Section 5907
  No state or local officer or employees responsible for the appraisal or assessment of property shall be evaluated based solely upon the dollar value of...
• California Revenue and Taxation Code Section 5908
  Upon request of a county assessor or assessors, the advocate, in conjunction with any other programs of the board, shall assist assessors in their efforts...
• California Revenue and Taxation Code Section 5909
  (a) County assessors may respond to a taxpayer's written request for a written ruling as to property tax consequences of an actual or planned particular...
• California Revenue and Taxation Code Section 5910
  The advocate shall, on or before January 1, 1994, make specific recommendations to the board with respect to standardizing interest rates applicable to escape assessments...
• California Revenue and Taxation Code Section 5911
  It is the intent of the Legislature in enacting this part to ensure that: (a) Taxpayers are provided fair and understandable explanations of their rights...
• California Revenue and Taxation Code Section 6001
  This part is known and may be cited as the "Sales and Use Tax Law."
• California Revenue and Taxation Code Section 6002
  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
• California Revenue and Taxation Code Section 6003
  "Sales tax" means the tax imposed by Chapter 2 of this part.
• California Revenue and Taxation Code Section 6004
  "Use tax" means the tax imposed by Chapter 3 of this part.
• California Revenue and Taxation Code Section 6005
  "Person" includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, assignee for the...
• California Revenue and Taxation Code Section 6006
  "Sale" means and includes: (a) Any transfer of title or possession, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever,...
• California Revenue and Taxation Code Section 6006.1
  The granting of possession of tangible personal property by a lessor to a lessee, or to another person at the direction of the lessee, is...
• California Revenue and Taxation Code Section 6006.3
  "Lease" includes rental, hire and license. "Lease" does not include a use of tangible personal property for a period of less than one day for...
• California Revenue and Taxation Code Section 6006.5
  "Occasional sale" includes all of the following: (a) A sale of property not held or used by a seller in the course of activities for...
• California Revenue and Taxation Code Section 6006.6
  "Sale" includes any sale at an auction in respect to tangible personal property which is sold to a successful bidder at the auction upon an...
• California Revenue and Taxation Code Section 6007
  A "retail sale" or "sale at retail" means a sale for any purpose other than resale in the regular course of business in the form...
• California Revenue and Taxation Code Section 6007.5
  A sale of tangible personal property to a contractor or subcontractor for use in the performance of contracts with the United States for the construction...
• California Revenue and Taxation Code Section 6008
  "Storage" includes any keeping or retention in this State for any purpose except sale in the regular course of business or subsequent use solely outside...
• California Revenue and Taxation Code Section 6009
  "Use" includes the exercise of any right or power over tangible personal property incident to the ownership of that property, and also includes the possession...
• California Revenue and Taxation Code Section 6009.1
  "Storage" and "use" do not include the keeping, retaining or exercising any right or power over tangible personal property for the purpose of subsequently transporting...
• California Revenue and Taxation Code Section 6010
  "Purchase" means and includes: (a) Any transfer of title or possession, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever,...
• California Revenue and Taxation Code Section 6010.1
  The possession of tangible personal property by a lessee, or by another person at the direction of the lessee, is a continuing purchase for use...
• California Revenue and Taxation Code Section 6010.3
  "Sale" and "purchase," for the purposes of this part, do not include (a) the fabrication or transfer by a typographer of composed type or reproduction...
• California Revenue and Taxation Code Section 6010.4
  If two or more persons engaged in the production and distribution of motion pictures for use in any media form a partnership for the purpose...
• California Revenue and Taxation Code Section 6010.5
  For the purposes of this part, the place of the sale or purchase of tangible personal property is the place where the property is physically...
• California Revenue and Taxation Code Section 6010.6
  (a) Except as provided in subdivision (c), "sale" and "purchase," for the purposes of this part, do not include any of the following: (1) The...
• California Revenue and Taxation Code Section 6010.65
  (a) "Sale" and "purchase," for purposes of this part, do not include any transfer of title to, nor any lease of, tangible personal property pursuant...
• California Revenue and Taxation Code Section 6010.7
  Paragraph (5) of subdivision (g) of Section 6006, paragraph (5) of subdivision (e) of Section 6010, and Section 6094.1 shall have no application to a...
• California Revenue and Taxation Code Section 6010.8
  "Sale" and "purchase" do not include any transfer of title of tangible personal property constituting any project to the California Alternative Energy and Advanced Transportation...
• California Revenue and Taxation Code Section 6010.9
  "Sale" and "purchase," for the purposes of this part, do not include the design, development, writing, translation, fabrication, lease, or transfer for a consideration of...
• California Revenue and Taxation Code Section 6010.10
  (a) "Sale" and "purchase," for the purposes of this part, do not include any transfer of title of tangible personal property constituting any project or...
• California Revenue and Taxation Code Section 6010.11
  "Sale" and "purchase," for the purpose of this part, do not include any transfer of a qualified mass commuting vehicle pursuant to a safe harbor...
• California Revenue and Taxation Code Section 6010.30
  (a) "Sale" and "purchase," for the purpose of this part, do not include the transfer of original drawings, sketches, illustrations, or paintings by an artist...
• California Revenue and Taxation Code Section 6010.40
  "Sale" and "purchase," for the purpose of this part, do not include the transfer by a city, city and county, county, or other local government...
• California Revenue and Taxation Code Section 6010.50
  (a) For purposes of this part, "sale" and "purchase" do not include any transfer of an endangered or threatened animal or plant species acquired or...
• California Revenue and Taxation Code Section 6011
  (a) "Sales price" means the total amount for which tangible personal property is sold or leased or rented, as the case may be, valued in...
• California Revenue and Taxation Code Section 6011.1
  (a) Notwithstanding Section 6011, "sales price" from the sale of tangible personal property by consumer cooperatives, as defined in subdivision (b), shall not include the...
• California Revenue and Taxation Code Section 6012
  (a) "Gross receipts" mean the total amount of the sale or lease or rental price, as the case may be, of the retail sales of...
• California Revenue and Taxation Code Section 6012.1
  (a) Notwithstanding Section 6012, "gross receipts" from the sale of tangible personal property by consumer cooperatives, as defined in subdivision (b), shall not include the...
• California Revenue and Taxation Code Section 6012.2
  (a) For purposes of this part, "gross receipts" from the sale of a used mobilehome, as defined in Section 18014 of the Health and Safety...
• California Revenue and Taxation Code Section 6012.3
  For purposes of this part, "gross receipts" and "sales price" do not include that portion of the sales price returned to the purchaser of a...
• California Revenue and Taxation Code Section 6012.5
  Nothing in Sections 6011 and 6012 shall affect the exemption afforded under Section 6385 to sales of tangible personal property to a common carrier under...
• California Revenue and Taxation Code Section 6012.6
  (a) For the purposes of this part, "gross receipts" from the sale of a factory-built school building, and the "sales price" of a factory-built school...
• California Revenue and Taxation Code Section 6012.7
  (a) For the purposes of this part, "gross receipts" from the sale of factory-built housing, and the "sales price" of factory-built housing, sold or stored,...
• California Revenue and Taxation Code Section 6012.8
  (a) For the purposes of this part, "gross receipts" from the sale of a new mobilehome, and the "sales price" of a new mobilehome sold...
• California Revenue and Taxation Code Section 6012.9
  (a) For the purposes of this part, "gross receipts" from the sale of a new mobilehome, and the "sales price" of a new mobilehome sold...
• California Revenue and Taxation Code Section 6013
  "Business" includes any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit, or advantage,...
• California Revenue and Taxation Code Section 6014
  "Seller" includes every person engaged in the business of selling tangible personal property of a kind the gross receipts from the retail sale of which...
• California Revenue and Taxation Code Section 6015
  (a) "Retailer" includes: (1) Every seller who makes any retail sale or sales of tangible personal property, and every person engaged in the business of...
• California Revenue and Taxation Code Section 6016
  "Tangible personal property" means personal property which may be seen, weighed, measured, felt, or touched, or which is in any other manner perceptible to the
• California Revenue and Taxation Code Section 6016.3
  "Tangible personal property," for the purpose of this part, includes any leased fixtures if the lessor has the right to remove the fixtures upon breach...
• California Revenue and Taxation Code Section 6016.5
  Notwithstanding any other provision of law, "tangible personal property," for purposes of this part, does not include telephone and telegraph lines, electrical transmission and distribution...
• California Revenue and Taxation Code Section 6017
  "In this State" or "in the State" means within the exterior limits of the State of California and includes all territory within these limits owned...
• California Revenue and Taxation Code Section 6018
  A licensed optometrist, physician and surgeon, pharmacist, or registered dispensing optician is a consumer of and shall not be considered a retailer within the provisions...
• California Revenue and Taxation Code Section 6018.1
  A licensed veterinarian is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, drugs and...
• California Revenue and Taxation Code Section 6018.3
  (a) A qualified itinerant vendor is a consumer of, and shall not be considered a retailer of, tangible personal property owned and sold by the...
• California Revenue and Taxation Code Section 6018.4
  A licensed chiropractor is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, vitamins, minerals,...
• California Revenue and Taxation Code Section 6018.5
  A licensed podiatrist is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, the prosthetic...
• California Revenue and Taxation Code Section 6018.6
  (a) Any person who received no more than 20 percent of his or her total gross receipts from the alteration of garments during the preceding...
• California Revenue and Taxation Code Section 6018.7
  A licensed hearing aid dispenser is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to...
• California Revenue and Taxation Code Section 6018.8
  The Department of Transportation is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, passenger...
• California Revenue and Taxation Code Section 6018.9
  (a) An organization described in Section 501(c) of the Internal Revenue Code is a consumer of, and shall not be considered a retailer within the...
• California Revenue and Taxation Code Section 6019
  Every individual, firm, copartnership, joint venture, trust, business trust, syndicate, association or corporation making more than two retail sales of tangible personal property during any...
• California Revenue and Taxation Code Section 6020
  Producers of X-ray films or photographs for the purpose of diagnosing medical or dental conditions of human beings, excluding use of those products for purely...
• California Revenue and Taxation Code Section 6021
  Notwithstanding any other provision of law, the sales tax applies to the receipts of operators of vending machines located on Army, Navy or Air Force...
• California Revenue and Taxation Code Section 6022
  "Vehicle" and "motor vehicle," as used in this part, shall have the meanings ascribed to them in Sections 415 and 670 of the Vehicle Code.
• California Revenue and Taxation Code Section 6023
  "Mobile transportation equipment" includes equipment such as railroad cars and locomotives, buses, trucks (except "one-way rental trucks"), truck tractors, truck trailers, dollies, bogies, chassis, reusable...
• California Revenue and Taxation Code Section 6024
  "One-way rental trucks" are motortrucks of a kind required to be registered under the Vehicle Code, not exceeding the manufacturer' s gross vehicle weight rating...
• California Revenue and Taxation Code Section 6025
  This chapter shall be known as and referred to as the "Streamlined Sales Tax Project."
• California Revenue and Taxation Code Section 6026
  For purposes of this act: (a) "Agreement" means the Streamlined Sales and Use Tax Agreement. (b) "Board" means the board of governance, as defined in...
• California Revenue and Taxation Code Section 6027
  (a) There is created in state government a Board of Governance consisting of two Members of the Senate chosen by the Senate Committee on Rules,...
• California Revenue and Taxation Code Section 6028
  The state's decision to join the Streamlined Sales Tax Project shall not invalidate, amend, or otherwise modify, in whole or in part, any provision of...
• California Revenue and Taxation Code Section 6029
  The board may not enter into the agreement unless the agreement requires each state to abide by the following requirements: (a) The agreement shall set...
• California Revenue and Taxation Code Section 6030
  The agreement is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to...
• California Revenue and Taxation Code Section 6031
  (a) The agreement shall bind and inure only to the benefit of this state and the other member states. No person, other than a member...
• California Revenue and Taxation Code Section 6051
  For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 2 1/2 percent...
• California Revenue and Taxation Code Section 6051.1
  (a) Notwithstanding Section 6051, for the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate...
• California Revenue and Taxation Code Section 6051.15
  (a) Notwithstanding Section 7101 or any other law, the amount of revenues, net of refunds, collected pursuant to Section 6051 and attributable to a rate...
• California Revenue and Taxation Code Section 6051.2
  (a) In addition to the taxes imposed by Section 6051 and any other provision of this part, for the privilege of selling tangible personal property...
• California Revenue and Taxation Code Section 6051.3
  In addition to the taxes imposed by Sections 6051, 6051.2, 6051.5, and any other provision of this part, for the privilege of selling tangible personal...
• California Revenue and Taxation Code Section 6051.4
  (a) Section 6051.3 shall be operative with respect to the sale of all tangible personal property sold at retail in this state on or after...
• California Revenue and Taxation Code Section 6051.45
  Notwithstanding 6051.4 or any other provision of law, the state sales tax rate in Section 6051.3 shall not be operative in any calendar year beginning...
• California Revenue and Taxation Code Section 6051.5
  (a) In addition to the taxes imposed by Section 6051 and any other provision of this part, for the privilege of selling tangible personal property...
• California Revenue and Taxation Code Section 6051.6
  There are exempted from the taxes imposed by Section 6051.5 the gross receipts derived from the sale of tangible personal property, other than fuel or...
• California Revenue and Taxation Code Section 6051.7
  (a) In addition to the taxes imposed by Section 6051 and any other provision of this part, for the privilege of selling tangible personal property...
• California Revenue and Taxation Code Section 6051.8
  (a) Except as provided by Section 6357.3, in addition to the taxes imposed by this part, for the privilege of selling tangible personal property at...
• California Revenue and Taxation Code Section 6055
  (a) A retailer is relieved from liability for sales tax that became due and payable, insofar as the measure of the tax is represented by...
• California Revenue and Taxation Code Section 6066
  (a) Every person desiring to engage in or conduct business as a seller within this state shall file with the board an application for a...
• California Revenue and Taxation Code Section 6066.3
  (a) A city, county, or city and county may collect information from persons desiring to engage in business in that jurisdiction for the purposes of...
• California Revenue and Taxation Code Section 6066.4
  A city, county, or city and county may require each person desiring to engage in business in that jurisdiction for the purposes of selling tangible...
• California Revenue and Taxation Code Section 6066.5
  At the time the board provides the applicant with an application form, the applicant shall be provided with a written notice in a form prescribed...
• California Revenue and Taxation Code Section 6067
  After compliance with Sections 6066 and 6701 by the applicant, and after giving the applicant the notice required by Section 6066.5, the board shall grant...
• California Revenue and Taxation Code Section 6068
  Upon such notification of a change of address as may be required by the board, a permit may be reissued for the new address of...
• California Revenue and Taxation Code Section 6069
  A seller whose permit has been previously suspended or revoked shall pay the board a fee of one hundred dollars ($100) for the renewal or...
• California Revenue and Taxation Code Section 6070
  Whenever any person fails to comply with any provision of this part relating to the sales tax or any rule or regulation of the board...
• California Revenue and Taxation Code Section 6070.5
  (a) The board may refuse to issue a permit to any person submitting an application for a permit as required in Section 6066 if the...
• California Revenue and Taxation Code Section 6071
  A person who engages in business as a seller in this state without a permit or permits or after a permit has been suspended or...
• California Revenue and Taxation Code Section 6071.1
  (a) A permitholder who fails to surrender a seller's permit upon transfer of a business shall be liable for any tax, interest, and penalty incurred...
• California Revenue and Taxation Code Section 6072
  A permit shall be held only by persons actively engaging in or conducting a business as a seller of tangible personal property. Any person not...
• California Revenue and Taxation Code Section 6073
  (a) (1) When the board determines it is necessary for the efficient administration of this part, the board may require the operator of a swap...
• California Revenue and Taxation Code Section 6073.1
  An operator of a swap meet or flea market, as defined in Section 6073, or special event, who verifies that a seller has a valid...
• California Revenue and Taxation Code Section 6073.2
  (a) Section 6073 shall not apply to any of the following: (1) An event or show for which all exhibitors' contracts prohibit any sale of...
• California Revenue and Taxation Code Section 6074
  (a) When the board determines it is necessary for the efficient administration of this part, the board may, by written notice, require any person making...
• California Revenue and Taxation Code Section 6075
  (a) No permit shall be required of any person who engages in business in this state as a seller of feed, for any form of...
• California Revenue and Taxation Code Section 6077
  (a) Any retail florist who fails to obtain a permit before engaging in or conducting business as a seller shall, in addition to any other...
• California Revenue and Taxation Code Section 6091
  For the purpose of the proper administration of this part and to prevent evasion of the sales tax it shall be presumed that all gross...
• California Revenue and Taxation Code Section 6092
  The certificate relieves the seller from liability for sales tax only if taken in good faith from a person who is engaged in the business...
• California Revenue and Taxation Code Section 6092.1
  Notwithstanding any other provision of law, any person, other than a person exempt from payment of use tax in accordance with Section 6352, who leases...
• California Revenue and Taxation Code Section 6093
  The certificate shall be signed by and bear the name and address of the purchaser, shall indicate the number of the permit issued to the...
• California Revenue and Taxation Code Section 6094
  (a) If a purchaser who gives a resale certificate makes any use of the property other than retention, demonstration, or display while holding it for...
• California Revenue and Taxation Code Section 6094.1
  If a purchaser acquires property in a transaction described in subdivision (a) of Section 6006.5 and leases such property, the purchaser may elect at the...
• California Revenue and Taxation Code Section 6094.5
  Except as provided in Sections 6012.8 and 6012.9: (a) Any person, including any officer or employee of a corporation, who gives a resale certificate for...
• California Revenue and Taxation Code Section 6095
  If a purchaser gives a certificate with respect to the purchase of fungible goods, or purchases those goods for resale in the regular course of...
• California Revenue and Taxation Code Section 6150
  For purposes of this article, notwithstanding any provision of Chapter 1 (commencing with Section 6001), the following words have the following meanings in extending the...
• California Revenue and Taxation Code Section 6151
  (a) Beginning on the date for which the federal Centers for Medicare and Medicaid Services approves implementation of the state plan amendment described in subdivision...
• California Revenue and Taxation Code Section 6152
  For the efficient administration of this article and the collection of tax from providers, a seller shall register with the board, collect the tax from...
• California Revenue and Taxation Code Section 6154
  For the efficient administration of this article and the collection of tax from providers, Article 1.1 (commencing with Section 6470) of Chapter 5, pertaining to...
• California Revenue and Taxation Code Section 6156
  A seller shall file with the board an application pursuant to Section 6066, which shall state that the applicant will actively engage in arranging for...
• California Revenue and Taxation Code Section 6158
  After compliance by the seller with Section 6156 and by the seller and the board with Section 6067, the board shall grant and issue a...
• California Revenue and Taxation Code Section 6160
  A permit issued pursuant to this article shall be held only by a seller that is actively engaged in arranging for the retail sale of...
• California Revenue and Taxation Code Section 6162
  For purposes of Section 6486, a seller is a retailer.
• California Revenue and Taxation Code Section 6164
  Every provider and seller shall keep any records, receipts, invoices, and other pertinent papers in such form as the board may require.
• California Revenue and Taxation Code Section 6166
  The board, or any person authorized in writing by the board, may examine the books, papers, records, and equipment of any seller or provider, and...
• California Revenue and Taxation Code Section 6168
  Notwithstanding Section 7101, all revenues, less refunds, derived from the taxes extended by this article shall be deposited in the State Treasury to the credit...
• California Revenue and Taxation Code Section 6170
  (a) (1) This article shall become operative only if federal Medicaid approval sought by the Director of Health Care Services pursuant to paragraph (1) of...
• California Revenue and Taxation Code Section 6172
  This article shall remain in effect only until the January 1 following the date the tax extended by this article becomes inoperative pursuant to subdivision...
• California Revenue and Taxation Code Section 6201
  An excise tax is hereby imposed on the storage, use, or other consumption in this state of tangible personal property purchased from any retailer on...
• California Revenue and Taxation Code Section 6201.1
  (a) Notwithstanding Section 6201, an excise tax is hereby imposed on the storage, use, or other consumption in the state of tangible personal property purchased...
• California Revenue and Taxation Code Section 6201.15
  (a) Notwithstanding Section 7101 or any other law, the amount of revenues, net of refunds, collected pursuant to Section 6201 and attributable to a rate...
• California Revenue and Taxation Code Section 6201.2
  (a) In addition to the taxes imposed by Section 6201 and any other provision of this part, an excise tax is hereby imposed on the...
• California Revenue and Taxation Code Section 6201.3
  In addition to the taxes imposed by Sections 6201, 6201.2, 6201.5, and any other provision of this part, an excise tax is hereby imposed on...
• California Revenue and Taxation Code Section 6201.4
  (a) Section 6201.3 shall be operative with respect to the storage, use, or other consumption in this state of tangible personal property purchased from any...
• California Revenue and Taxation Code Section 6201.45
  Notwithstanding 6201.4 or any other provision of law, the state use tax rate in Section 6201.3 shall not be operative in any calendar year beginning...
• California Revenue and Taxation Code Section 6201.5
  (a) In addition to the taxes imposed by Section 6201 and any other provision of this part, an excise tax is hereby imposed on the...
• California Revenue and Taxation Code Section 6201.6
  There are exempted from the taxes imposed by Section 6201.5 the storage, use, or other consumption in this state of tangible personal property, other than...
• California Revenue and Taxation Code Section 6201.7
  (a) In addition to the taxes imposed by Section 6201 and any other provision of this part, an excise tax is hereby imposed on the...
• California Revenue and Taxation Code Section 6201.8
  (a) Except as provided by Section 6357.3, in addition to the taxes imposed by this part, an excise tax is hereby imposed on the storage,...
• California Revenue and Taxation Code Section 6202
  (a) Every person storing, using, or otherwise consuming in this state tangible personal property purchased from a retailer is liable for the tax. His or...
• California Revenue and Taxation Code Section 6202.5
  Any retailer, other than a nonprofit zoological society as defined in subdivision (c) of Section 6010.50, that stores, uses, or otherwise consumes in this state...
• California Revenue and Taxation Code Section 6202.7
  Any retailer who loans any motor vehicle to any employee of the University of California or the California State University shall be liable for the...
• California Revenue and Taxation Code Section 6203
  (a) Except as provided by Sections 6292 and 6293, every retailer engaged in business in this state and making sales of tangible personal property for...
• California Revenue and Taxation Code Section 6203
  (a) Except as provided by Sections 6292 and 6293, every retailer engaged in business in this state and making sales of tangible personal property for...
• California Revenue and Taxation Code Section 6203.5
  (a) A retailer is relieved from liability to collect use tax that became due and payable, insofar as the measure of the tax is represented...
• California Revenue and Taxation Code Section 6204
  The tax required to be collected by the retailer and any amount unreturned to the customer which is not tax but was collected from the...
• California Revenue and Taxation Code Section 6205
  It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the...
• California Revenue and Taxation Code Section 6206
  The tax required to be collected by the retailer from the purchaser shall be displayed separately from the list price, the price advertised in the...
• California Revenue and Taxation Code Section 6207
  Any person violating Sections 6203, 6205, or 6206 is guilty of a misdemeanor.
• California Revenue and Taxation Code Section 6225
  (a) In order to facilitate the collection of use tax imposed by this part, a qualified purchaser shall register with the board on a form...
• California Revenue and Taxation Code Section 6226
  Every retailer selling tangible personal property for storage, use, or other consumption in this State shall register with the board and give the name and...
• California Revenue and Taxation Code Section 6241
  For the purpose of the proper administration of this part and to prevent evasion of the use tax and the duty to collect the use...
• California Revenue and Taxation Code Section 6242
  The certificate relieves the person selling the property from the duty of collecting the use tax only if taken in good faith from a person...
• California Revenue and Taxation Code Section 6243
  The certificate shall be signed by and bear the name and address of the purchaser, shall indicate the number of the permit issued to the...
• California Revenue and Taxation Code Section 6243.1
  Notwithstanding any other provision of law, any person, other than a person exempt from payment of use tax in accordance with Section 6352, who leases...
• California Revenue and Taxation Code Section 6244
  (a) If a purchaser who gives a resale certificate or purchases property for the purpose of reselling it makes any storage or use of the...
• California Revenue and Taxation Code Section 6244.5
  (a) Notwithstanding any other provision of law, a lessor of tangible personal property described in Section 17053.49 or 23649, who is the manufacturer of that...
• California Revenue and Taxation Code Section 6245
  If a purchaser gives a certificate with respect to the purchase of fungible goods, or purchases those goods for resale in the regular course of...
• California Revenue and Taxation Code Section 6245.5
  (a) A person qualified under subdivision (b) may issue a certificate to a retailer with respect to the amount of manufacturers' or importers' excise tax...
• California Revenue and Taxation Code Section 6246
  It shall be further presumed that tangible personal property shipped or brought to this State by the purchaser was purchased from a retailer on or...
• California Revenue and Taxation Code Section 6247
  On and after the effective date of this section, it shall be further presumed that tangible personal property delivered outside this State to a purchaser...
• California Revenue and Taxation Code Section 6248
  (a) There shall be a rebuttable presumption that any vehicle, vessel, or aircraft bought outside of this state on or after the effective date of...
• California Revenue and Taxation Code Section 6249
  A member of the armed services on active duty who purchases a vehicle prior to the effective date of his discharge shall not be subject...
• California Revenue and Taxation Code Section 6263
  No person, other than the manufacturer who has received authorization to sell the motor vehicle in California or a person authorized by the manufacturer, shall...
• California Revenue and Taxation Code Section 6271
  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter.
• California Revenue and Taxation Code Section 6272
  "Vehicle" is as defined in Section 670 of the Vehicle Code and shall include off-highway motor vehicles subject to identification under Division 16.5 (commencing with...
• California Revenue and Taxation Code Section 6273
  "Vessel" means any boat, ship, barge, craft, or floating thing designed for navigation in the water except: (a) A seaplane, (b) A watercraft specifically designed...
• California Revenue and Taxation Code Section 6274
  "Aircraft" means any contrivance designed for powered navigation in the air except a rocket or missile.
• California Revenue and Taxation Code Section 6275
  (a) Every person making any retail sale of a mobilehome or commercial coach required to be registered annually under the Health and Safety Code, or...
• California Revenue and Taxation Code Section 6276.1
  (a) For purposes of Section 6276, "sales price" of a used mobilehome, as defined in Section 18014 of the Health and Safety Code shall be...
• California Revenue and Taxation Code Section 6277
  There shall be a presumption that a transfer of a vehicle to a lessee by a lessor, as defined in Section 372 of the Vehicle...
• California Revenue and Taxation Code Section 6281
  There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in...
• California Revenue and Taxation Code Section 6282
  There are exempted from the computation of the amount of the sales tax the gross receipts from sales of mobilehomes or commercial coaches required to...
• California Revenue and Taxation Code Section 6283
  (a) There are exempted from the computation of the amount of the sales tax the gross receipts from the sale in this state of a...
• California Revenue and Taxation Code Section 6284
  If a person is engaged in the business of selling vehicles, mobilehomes, commercial coaches, vessels or aircraft he or she shall not be excused from...
• California Revenue and Taxation Code Section 6285
  There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in...
• California Revenue and Taxation Code Section 6291
  Notwithstanding Section 6451, the use taxes imposed by this part with respect to the storage, use or other consumption in this state of a mobilehome...
• California Revenue and Taxation Code Section 6292
  (a) Except when the sale is by lease, when a mobilehome or commercial coach required to be registered annually under the Health and Safety Code...
• California Revenue and Taxation Code Section 6293
  (a) Except when the sale is by lease, when a vehicle subject to identification under Division 16.5 (commencing with Section 38000) of the Vehicle Code...
• California Revenue and Taxation Code Section 6294
  (a) When an undocumented vessel required to be registered under the Vehicle Code is sold at retail by other than a person holding a seller's...
• California Revenue and Taxation Code Section 6351
  "Exempted from the taxes imposed by this part," as used in this article, means, in case of the sales tax, exempted from the computation of...
• California Revenue and Taxation Code Section 6352
  There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in...
• California Revenue and Taxation Code Section 6353
  There are exempted from the taxes imposed by this part the gross receipts derived from the sales, furnishing, or service of and the storage, use,...
• California Revenue and Taxation Code Section 6354
  There are exempted from the taxes imposed by this part, the gross receipts from the sales of commemorative "California Gold" medallions produced and sold in...
• California Revenue and Taxation Code Section 6355
  (a) There are exempted from the taxes imposed by this part the gross receipts from the sale in bulk of monetized bullion, nonmonetized gold or...
• California Revenue and Taxation Code Section 6356
  There are exempted from the sales tax the gross receipts from sales of vessels of more than 1,000 tons burden by the builders thereof.
• California Revenue and Taxation Code Section 6356.5
  (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage and use of, or...
• California Revenue and Taxation Code Section 6356.6
  (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage and use of, or...
• California Revenue and Taxation Code Section 6357
  There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in...
• California Revenue and Taxation Code Section 6357.1
  (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use,...
• California Revenue and Taxation Code Section 6357.3
  (a) On and after July 1, 2011, there are exempted from the taxes imposed by Sections 6051.8 and 6201.8, the gross receipts from the sale...
• California Revenue and Taxation Code Section 6357.5
  (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption...
• California Revenue and Taxation Code Section 6357.7
  (a) On and after July 1, 2010, there are exempted from the taxes imposed by this part, the gross receipts from the sale in this...
• California Revenue and Taxation Code Section 6358
  There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or...
• California Revenue and Taxation Code Section 6358.1
  (a) There are exempted from taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in...
• California Revenue and Taxation Code Section 6358.2
  There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in...
• California Revenue and Taxation Code Section 6358.4
  There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or...
• California Revenue and Taxation Code Section 6358.5
  (a) (1) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage,...
• California Revenue and Taxation Code Section 6359
  (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption...
• California Revenue and Taxation Code Section 6359.1
  There are exempted from the taxes imposed by this part, the gross receipts from the sale of, and storage, use, or other consumption in this...
• California Revenue and Taxation Code Section 6359.2
  (a) Except as otherwise provided in Sections 6359.4, 6359.45, 6363, and 6370, for the year beginning on January 1, 1988, and ending on December 31,...
• California Revenue and Taxation Code Section 6359.3
  Any nonprofit veterans' organization is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to flags...
• California Revenue and Taxation Code Section 6359.4
  (a) Any vending machine operator is a consumer of, and shall not be considered a retailer of, food products which sell at retail for fifteen...
• California Revenue and Taxation Code Section 6359.45
  (a) Any vending machine operator which is a nonprofit, charitable, or educational organization is a consumer of, and shall not be considered a retailer of,...
• California Revenue and Taxation Code Section 6359.7
  As incidental to the exemption provided for in Section 6359, there are exempted from the taxes imposed by this part the gross receipts from the...
• California Revenue and Taxation Code Section 6359.8
  When fruits or vegetables are shipped or transported in intrastate, interstate, or foreign commerce by common carriers, contract carriers, or proprietary carriers, as an incident...
• California Revenue and Taxation Code Section 6360
  Any organization formed and operated for charitable purposes and qualifying for the welfare exemption from property taxation under Section 214 is a consumer of, and...
• California Revenue and Taxation Code Section 6360.1
  There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or...
• California Revenue and Taxation Code Section 6361
  (a) Any organization listed or described in subdivision (b) is a consumer and shall not be considered a retailer within the provisions of this part,...
• California Revenue and Taxation Code Section 6361.1
  (a) Any qualified organization is a consumer of, and shall not be considered a retailer of, tangible personal property if all of the following conditions...
• California Revenue and Taxation Code Section 6361.5
  Any public or private school, school district, county office of education, or student organization is a consumer of, and shall not be considered a retailer...
• California Revenue and Taxation Code Section 6362.3
  There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in...
• California Revenue and Taxation Code Section 6362.5
  (a) There are exempted from the taxes imposed by this part the gross receipts from the sale or lease of, and the storage, use, or...
• California Revenue and Taxation Code Section 6362.7
  (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale of, and the storage, use, or other consumption...
• California Revenue and Taxation Code Section 6362.8
  (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale of, and the storage, use, or other consumption...
• California Revenue and Taxation Code Section 6363
  There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in...
• California Revenue and Taxation Code Section 6363.2
  There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or...
• California Revenue and Taxation Code Section 6363.3
  (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use,...
• California Revenue and Taxation Code Section 6363.4
  (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use,...
• California Revenue and Taxation Code Section 6363.5
  There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use or other consumption in...
• California Revenue and Taxation Code Section 6363.6
  There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in...
• California Revenue and Taxation Code Section 6363.7
  There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or...
• California Revenue and Taxation Code Section 6363.8
  There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use or other consumption in...
• California Revenue and Taxation Code Section 6364
  There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of and the storage, use, or...
• California Revenue and Taxation Code Section 6364.5
  (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use,...
• California Revenue and Taxation Code Section 6365
  (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use or other consumption...
• California Revenue and Taxation Code Section 6366
  (a) There are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use,...
• California Revenue and Taxation Code Section 6366.1
  (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale of and the storage, use, or other consumption...
• California Revenue and Taxation Code Section 6366.2
  (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption...
• California Revenue and Taxation Code Section 6366.3
  (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use or other consumption...
• California Revenue and Taxation Code Section 6366.4
  (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use or other consumption...
• California Revenue and Taxation Code Section 6366.5
  There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in...
• California Revenue and Taxation Code Section 6367
  There are exempted from the taxes imposed by this part the gross receipts from occasional sales of tangible personal property and the storage, use, or...
• California Revenue and Taxation Code Section 6368
  (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption...
• California Revenue and Taxation Code Section 6368.1
  (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale of and the storage, use, or other consumption...
• California Revenue and Taxation Code Section 6368.5
  There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in...
• California Revenue and Taxation Code Section 6368.7
  There are exempted from the taxes imposed by this part, the gross receipts from the sale and the storage, use, or other consumption of passenger...
• California Revenue and Taxation Code Section 6368.9
  (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use,...
• California Revenue and Taxation Code Section 6369
  (a) There are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use,...
• California Revenue and Taxation Code Section 6369.1
  There are exempted from the taxes imposed by this part the gross receipts from the sale, and the storage, use or other consumption, in this...
• California Revenue and Taxation Code Section 6369.2
  There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in...
• California Revenue and Taxation Code Section 6369.4
  (a) There are exempted from the taxes imposed by this part the gross receipts from the sale, and the storage, use, or other consumption, in...
• California Revenue and Taxation Code Section 6369.5
  There are exempted from the taxes imposed by this part the gross receipts from the sale, and the storage, use, or other consumption, in this...
• California Revenue and Taxation Code Section 6370
  (a) This section applies to each of the following: (1) Nonprofit parent-teacher associations chartered by the California Congress of Parents, Teachers, and Students, Incorporated, and...
• California Revenue and Taxation Code Section 6370.5
  (a) This section applies to nonprofit associations and equivalent organizations performing auxiliary services to any city or county museum in the state, which are authorized...
• California Revenue and Taxation Code Section 6371
  (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption...
• California Revenue and Taxation Code Section 6373
  (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption...
• California Revenue and Taxation Code Section 6374
  There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage use or other consumption in...
• California Revenue and Taxation Code Section 6375
  There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in...
• California Revenue and Taxation Code Section 6375.5
  (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption...
• California Revenue and Taxation Code Section 6375.5
  (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption...
• California Revenue and Taxation Code Section 6376
  (a) From December 1, 1989 to December 31, 1990, there are exempted from 5 percent of the taxes imposed by this part, the gross receipts...
• California Revenue and Taxation Code Section 6376.1
  (a) On and after July 15, 1991, there is exempted from the taxes imposed by this part an amount equal to an amount that is...
• California Revenue and Taxation Code Section 6376.2
  From July 1, 1993, to the date on which the taxes imposed by Sections 6051.6 and 6201.6 cease to be operative, there are exempted from...
• California Revenue and Taxation Code Section 6376.5
  There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in...
• California Revenue and Taxation Code Section 6378
  (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption...
• California Revenue and Taxation Code Section 6379
  There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in...
• California Revenue and Taxation Code Section 6379.5
  There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in...
• California Revenue and Taxation Code Section 6379.8
  (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption...
• California Revenue and Taxation Code Section 6380
  (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption...
• California Revenue and Taxation Code Section 6381
  There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to:...
• California Revenue and Taxation Code Section 6384
  Notwithstanding any other provision of law the tax imposed under this part shall apply to the gross receipts from the sale of any tangible personal...
• California Revenue and Taxation Code Section 6385
  (a) There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property, other...
• California Revenue and Taxation Code Section 6385
  (a) There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property, other...
• California Revenue and Taxation Code Section 6386
  There are exempted from the computation of the amount of the sales tax the gross receipts from the sale in this state of tangible personal...
• California Revenue and Taxation Code Section 6387
  There are exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property purchased for use...
• California Revenue and Taxation Code Section 6388
  Where a new or remanufactured truck, truck tractor, semitrailer, or trailer, any of which has an unladen weight of 6,000 pounds or more, or a...
• California Revenue and Taxation Code Section 6388.3
  The State Board of Equalization shall prepare and distribute a standard form or forms for the purchaser affidavit required by Sections 6388 and 6388.5.
• California Revenue and Taxation Code Section 6388.5
  Notwithstanding Section 6388, whenever a new or remanufactured trailer or semitrailer with an unladen weight of 6,000 pounds or more that has been manufactured or...
• California Revenue and Taxation Code Section 6390
  There are exempted from the computation of the amount of the sales tax the rentals payable under a lease of tangible personal property (a) when...
• California Revenue and Taxation Code Section 6391
  There are exempted from the computation of the amount of the sales tax the rentals payable under a lease of tangible personal property for any...
• California Revenue and Taxation Code Section 6396
  There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property which, pursuant...
• California Revenue and Taxation Code Section 6401
  The storage, use, or other consumption in this state of property, the gross receipts from the sale of which the purchaser establishes to the satisfaction...
• California Revenue and Taxation Code Section 6402
  The storage, use or other consumption in this State of property purchased from any unincorporated agency or instrumentality of the United States, except (a) any...
• California Revenue and Taxation Code Section 6403
  The storage, use, or other consumption in this state of property donated by any seller to any organization described in Section 170(b)(1)(A) of the Internal...
• California Revenue and Taxation Code Section 6404
  (a) The loan by any retailer of any tangible personal property to any school district for an educational program conducted by the district is exempt...
• California Revenue and Taxation Code Section 6405
  Notwithstanding Section 6246, the storage, use, or other consumption in this state of the first eight hundred dollars ($800) of tangible personal property purchased in...
• California Revenue and Taxation Code Section 6406
  A credit shall be allowed against, but shall not exceed, the taxes imposed on any person by Chapter 3 (commencing with Section 6201) of this...
• California Revenue and Taxation Code Section 6407
  The possession of, or the exercise of any right or power over, tangible personal property under a lease of such property is exempt from the...
• California Revenue and Taxation Code Section 6408
  The storage, use, or other consumption in this state of medical health information literature purchased by any organization formed and operated for charitable purposes which...
• California Revenue and Taxation Code Section 6409
  The storage, use, or other consumption in this state of health and safety educational materials and insignia routinely sold in connection with health and safety...
• California Revenue and Taxation Code Section 6410
  The storage, use, or other consumption in this state of new or used trailers or semitrailers which involves the moving or operation laden of those...
• California Revenue and Taxation Code Section 6411
  (a) The storage, use, or other consumption in this state of tangible personal property becoming a component part of any railroad equipment in the course...
• California Revenue and Taxation Code Section 6421
  (a) If a purchaser certifies in writing to a seller that the property purchased will be used in a manner or for a purpose entitling...
• California Revenue and Taxation Code Section 6422.1
  The board may provide for exemption certificates and other tax clearance certificates to be issued by it or by retailers selling vehicles as defined in...
• California Revenue and Taxation Code Section 6423
  (a) A purchaser certifying under subparagraph (B) of paragraph (4) of subdivision (c) of Section 6011 or subparagraph (B) of paragraph (4) of subdivision (c)...
• California Revenue and Taxation Code Section 6451
  The taxes imposed by this part are due and payable to the board quarterly on or before the last day of the month next succeeding...
• California Revenue and Taxation Code Section 6452
  (a) On or before the last day of the month following each quarterly period of three months, a return for the preceding quarterly period shall...
• California Revenue and Taxation Code Section 6452.1
  (a) Notwithstanding Section 6451, every person that purchases tangible personal property, the storage, use, or other consumption of which is subject to qualified use tax,...
• California Revenue and Taxation Code Section 6453
  For purposes of the sales tax, the return shall show the gross receipts of the seller during the preceding reporting period and, in the case...
• California Revenue and Taxation Code Section 6454
  Except as provided in Sections 6479.3 and 6479.31, a person required to file the return shall deliver the return together with a remittance of the...
• California Revenue and Taxation Code Section 6455
  (a) The board, if it deems it necessary in order to insure payment to or facilitate the collection by the state of the amount of...
• California Revenue and Taxation Code Section 6456
  (a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to file a return required...
• California Revenue and Taxation Code Section 6457
  Section 6453 shall not be applicable with respect to a lease of tangible personal property, but the lessor shall report the rentals paid by the...
• California Revenue and Taxation Code Section 6459
  (a) The board for good cause may extend for not to exceed one month the time for making any return or paying any amount required...
• California Revenue and Taxation Code Section 6470
  The provisions of this article do not apply to persons filing returns for other than quarterly periods. The provisions of this article apply to taxes...
• California Revenue and Taxation Code Section 6471
  (a) Upon written notification by the board, any person whose estimated measure of tax liability under this part averages seventeen thousand dollars ($17,000) or more...
• California Revenue and Taxation Code Section 6471
  (a) Upon written notification by the board, any person whose estimated measure of tax liability under this part averages fifty thousand dollars ($50,000) or more...
• California Revenue and Taxation Code Section 6471.4
  Any person required to make prepayment pursuant to Article 1.5 (commencing with Section 6480) may not be required to make additional prepayment pursuant to this...
• California Revenue and Taxation Code Section 6472
  Except in the case of persons required to remit amounts due in accordance with Article 1.2 (commencing with Section 6479.3), for purposes of Section 6471,...
• California Revenue and Taxation Code Section 6473
  The amount of the prepayment shall constitute a credit against the amount of the taxes due and payable for the quarterly period in which the...
• California Revenue and Taxation Code Section 6474
  In determining whether a person's estimated measure of tax liability averages seventeen thousand dollars ($17,000) or more per month for purposes of Section 6471.5, the...
• California Revenue and Taxation Code Section 6474
  In determining whether a person's estimated measure of tax liability averages fifty thousand dollars ($50,000) or more per month for purposes of Section 6471, the...
• California Revenue and Taxation Code Section 6476
  Any person required to make a prepayment pursuant to Section 6471 who fails to make a timely prepayment but makes such prepayment before the last...
• California Revenue and Taxation Code Section 6477
  Any person required to make a prepayment pursuant to Section 6471 or Section 6471.5 who fails to make a prepayment before the last day of...
• California Revenue and Taxation Code Section 6477
  Any person required to make a prepayment pursuant to Section 6471 who fails to make a prepayment before the last day of the monthly period...
• California Revenue and Taxation Code Section 6478
  (a) If a failure to make a prepayment as described in Section 6477 is due to negligence or intentional disregard of this part or authorized...
• California Revenue and Taxation Code Section 6479
  Notification by the board, provided for in Section 6471, may be served personally or by mail in the manner prescribed in Section 6486 for service...
• California Revenue and Taxation Code Section 6479.3
  (a) Any person whose estimated tax liability under this part averages ten thousand dollars ($10,000) or more per month, as determined by the board pursuant...
• California Revenue and Taxation Code Section 6479.31
  (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and...
• California Revenue and Taxation Code Section 6479.4
  If the board finds that a person's failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to...
• California Revenue and Taxation Code Section 6479.5
  (a) "Electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through...
• California Revenue and Taxation Code Section 6480
  (a) For purposes of the imposition of the prepayment of sales tax on motor vehicle fuel or aircraft jet fuel pursuant to this article, the...
• California Revenue and Taxation Code Section 6480.1
  (a) At any time that motor vehicle fuel tax or diesel fuel tax is imposed or would be imposed, but for the dyed diesel fuel...
• California Revenue and Taxation Code Section 6480.2
  (a) If the board determines that it is necessary for the efficient administration of this part, the board may require a supplier or wholesaler to...
• California Revenue and Taxation Code Section 6480.3
  The supplier or wholesaler shall file his or her prepayment form together with a remittance of the prepayment amounts, if any, required to be collected...
• California Revenue and Taxation Code Section 6480.4
  (a) Any supplier or wholesaler who fails to make a timely remittance to the board of the prepayment amounts, if any, required pursuant to Sections...
• California Revenue and Taxation Code Section 6480.6
  (a) The following persons who have paid prepayment amounts either directly to the board or to the person from whom the motor vehicle fuel, aircraft...
• California Revenue and Taxation Code Section 6480.7
  (a) The board may require any supplier or wholesaler subject to this article to place with the board any security that the board determines is...
• California Revenue and Taxation Code Section 6480.9
  (a) A person qualified under subdivision (b) may issue a certificate to a seller with respect to the amount of sales tax required to be...
• California Revenue and Taxation Code Section 6481
  If the board is not satisfied with the return or returns of the tax or the amount of tax, or other amount, required to be...
• California Revenue and Taxation Code Section 6482
  The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section...
• California Revenue and Taxation Code Section 6483
  In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period...
• California Revenue and Taxation Code Section 6484
  If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized...
• California Revenue and Taxation Code Section 6485
  If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or...
• California Revenue and Taxation Code Section 6485.1
  Any purchaser of a vehicle, vessel, or aircraft who registers it outside the State of California for the purpose of evading the payment of taxes...
• California Revenue and Taxation Code Section 6486
  The board shall give to the retailer or person storing, using, or consuming tangible personal property written notice of its determination. The notice shall be...
• California Revenue and Taxation Code Section 6487
  (a) For taxpayers filing returns, other than a return filed pursuant to Section 6452.1, on other than an annual basis, except in the case of...
• California Revenue and Taxation Code Section 6487.05
  (a) Notwithstanding Section 6487, the period during which a deficiency determination may be mailed to a qualifying retailer is limited to three years after the...
• California Revenue and Taxation Code Section 6487.06
  (a) Notwithstanding Section 6487, the period during which a deficiency determination may be mailed to a qualifying purchaser is limited to three years after the...
• California Revenue and Taxation Code Section 6487.1
  In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be mailed within...
• California Revenue and Taxation Code Section 6487.2
  (a) A notice of determination issued pursuant to Section 6486, 6515, or 6536 to an individual who was a general partner, as shown on the...
• California Revenue and Taxation Code Section 6487.3
  (a) (1) For persons that elect to report qualified use tax in accordance with Section 6452.1, except in the case of fraud, intent to avoid...
• California Revenue and Taxation Code Section 6488
  If before the expiration of the time prescribed in Section 6487 for the mailing of a notice of deficiency determination the taxpayer has consented in...
• California Revenue and Taxation Code Section 6511
  If any person fails to make a return, the board shall make an estimate of the amount of the gross receipts of the person, or,...
• California Revenue and Taxation Code Section 6512
  In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period...
• California Revenue and Taxation Code Section 6513
  The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section...
• California Revenue and Taxation Code Section 6514
  If the failure of any person to file a return is due to fraud or an intent to evade this part or rules and regulations,...
• California Revenue and Taxation Code Section 6514.1
  Any purchaser of a vehicle, vessel, or aircraft who registers it outside the State of California for the purpose of evading the payment of taxes...
• California Revenue and Taxation Code Section 6515
  Promptly after making its determination the board shall give to theperson written notice of the estimate, determination, and penalty, the notice to be served personally...
• California Revenue and Taxation Code Section 6536
  If the board believes that the collection of any tax or any amount of tax required to be collected and paid to the state or...
• California Revenue and Taxation Code Section 6537
  If the amount specified in the determination is not paid within 10 days after service of notice thereof upon the person against whom the determination...
• California Revenue and Taxation Code Section 6538
  The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 of this chapter. He shall, however,...
• California Revenue and Taxation Code Section 6538.5
  In accordance with such rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an...
• California Revenue and Taxation Code Section 6539
  Any notice required by this article shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
• California Revenue and Taxation Code Section 6561
  Any person against whom a determination is made under Article 2 (commencing with Section 6481) or 3 (commencing with Section 6511) or any person directly...
• California Revenue and Taxation Code Section 6561.5
  Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended...
• California Revenue and Taxation Code Section 6562
  If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the person has so requested in...
• California Revenue and Taxation Code Section 6563
  (a) The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a...
• California Revenue and Taxation Code Section 6564
  The order or decision of the board upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof.
• California Revenue and Taxation Code Section 6565
  All determinations made by the board under Articles 2 or 3 of this chapter are due and payable at the time they become final. If...
• California Revenue and Taxation Code Section 6566
  Any notice required by this article shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
• California Revenue and Taxation Code Section 6591
  (a) Any person who fails to pay any tax to the state or any amount of tax required to be collected and paid to the...
• California Revenue and Taxation Code Section 6591.5
  (a) (1) For interest required to be paid to the state upon underpayments of tax to the state, " modified adjusted rate per annum" means...
• California Revenue and Taxation Code Section 6591.6
  (a) If the board finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per...
• California Revenue and Taxation Code Section 6592
  (a) If the board finds that a person's failure to make a timely return or payment is due to reasonable cause and circumstances beyond the...
• California Revenue and Taxation Code Section 6592.5
  Any person who is granted relief from the penalty imposed by Section 6476 or 6477 shall pay, in addition to any prepayment, interest at the...
• California Revenue and Taxation Code Section 6593
  If the board finds that a person's failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise...
• California Revenue and Taxation Code Section 6593.5
  (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part under the following...
• California Revenue and Taxation Code Section 6594
  Notwithstanding any other provision of this part, no interest or penalties shall be assessed against any person for failure to make payments of any taxes...
• California Revenue and Taxation Code Section 6596
  (a) If the board finds that a person's failure to make a timely return or payment is due to the person's reasonable reliance on written...
• California Revenue and Taxation Code Section 6597
  (a) (1) Any person who knowingly collects sales tax reimbursement, as defined in Section 1656.1 of the Civil Code, or who knowingly collects use tax...
• California Revenue and Taxation Code Section 6701
  The board, whenever it deems it necessary to ensure compliance with this part, may require any person subject thereto, to place with it any security...
• California Revenue and Taxation Code Section 6702
  (a) If any person is delinquent in the payment of the amount required to be paid by him or her or in the event a...
• California Revenue and Taxation Code Section 6703
  (a) Subject to the limitations in subdivisions (b) and (c), the board may by notice of levy, served personally or by first-class mail, require all...
• California Revenue and Taxation Code Section 6704
  (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the...
• California Revenue and Taxation Code Section 6711
  At any time within three years after any tax or any amount of tax required to be collected becomes due and payable and at any...
• California Revenue and Taxation Code Section 6712
  The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and...
• California Revenue and Taxation Code Section 6713
  In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of...
• California Revenue and Taxation Code Section 6714
  In the action a certificate by the board showing the delinquency shall be prima facie evidence of the determination of the tax or the amount...
• California Revenue and Taxation Code Section 6715
  In any action relating to the use tax brought under this part process may be served according to the Code of Civil Procedure and the...
• California Revenue and Taxation Code Section 6736
  If any amount required to be paid to the state under this part is not paid when due, the board may, within 10 years after...
• California Revenue and Taxation Code Section 6737
  The clerk of the court immediately upon the filing of the certificate shall enter a judgment for the people of the State of California against...
• California Revenue and Taxation Code Section 6738
  An abstract of the judgment or a copy of the judgment may be filed for record with the county recorder of any county. From the...
• California Revenue and Taxation Code Section 6739
  Execution shall issue upon the judgment upon request of the board in the same manner as execution may issue upon other judgments, and sales shall...
• California Revenue and Taxation Code Section 6740
  (a) If the board determines that the amount of tax, interest, and penalties are sufficiently secured by a lien on other property or that the...
• California Revenue and Taxation Code Section 6756
  The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the...
• California Revenue and Taxation Code Section 6757
  (a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof,...
• California Revenue and Taxation Code Section 6776
  At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or within 10...
• California Revenue and Taxation Code Section 6777
  The board may pay or advance to the sheriff, marshal, or the Department of the California Highway Patrol, the same fees, commissions, and expenses for...
• California Revenue and Taxation Code Section 6778
  The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him...
• California Revenue and Taxation Code Section 6796
  At any time within three years after any person is delinquent in the payment of any amount, the board may forthwith collect the amount in...
• California Revenue and Taxation Code Section 6797
  Notice of the sale and the time and place thereof shall be given to the delinquent person and to all persons who have an interest...
• California Revenue and Taxation Code Section 6798
  At the sale the board shall sell the property in accordance with law and the notice and shall deliver to the purchaser a bill of...
• California Revenue and Taxation Code Section 6799
  If upon the sale the moneys received exceed the total of all amounts, including interest, penalties, and costs due the state, the board shall return...
• California Revenue and Taxation Code Section 6811
  If any person liable for any amount under this part sells out his business or stock of goods or quits the business, his successors or...
• California Revenue and Taxation Code Section 6812
  (a) If the purchaser of a business or stock of goods fails to withhold from the purchase price as required, he or she becomes personally...
• California Revenue and Taxation Code Section 6813
  The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the...
• California Revenue and Taxation Code Section 6814
  (a) The obligation of the successor shall be enforced by serving a notice of successor liability on the person. The notice shall be served in...
• California Revenue and Taxation Code Section 6815
  If at the time a business is discontinued the board holds security pursuant to Section 6701 in the form of cash, government bonds, or insured...
• California Revenue and Taxation Code Section 6826
  The board shall report to the Controller the amount of collections under this part, and he shall keep a record thereof.
• California Revenue and Taxation Code Section 6827
  The remedies of the State provided for in this chapter are cumulative, and no action taken by the board or Attorney General constitutes an election...
• California Revenue and Taxation Code Section 6828
  In all proceedings under this chapter the board may act on behalf of the people of the State of California.
• California Revenue and Taxation Code Section 6829
  (a) Upon the termination, dissolution, or abandonment of the business of a corporation, partnership, limited partnership, limited liability partnership, or limited liability company, any officer,...
• California Revenue and Taxation Code Section 6830
  (a) For the purpose of identifying persons or businesses who may owe taxes or other amounts, or for the purpose of collecting taxes, interest, additions...
• California Revenue and Taxation Code Section 6831
  The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for...
• California Revenue and Taxation Code Section 6832
  (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together...
• California Revenue and Taxation Code Section 6832.5
  On or before July 1, 2000, the board shall provide each taxpayer who has an installment payment agreement in effect under Section 6832 with an...
• California Revenue and Taxation Code Section 6832.6
  In the case of liability for use tax arising from the board' s auxiliary collection provisions pursuant to Article 3 (commencing with Section 6291) of...
• California Revenue and Taxation Code Section 6833
  (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount...
• California Revenue and Taxation Code Section 6835
  (a) The board may enter into an agreement with the Internal Revenue Service or any other state imposing a sales and use tax, or a...
• California Revenue and Taxation Code Section 6850
  (a) The board may enter into an agreement to collect any delinquent tax debt due to the Internal Revenue Service or any other state imposing...
• California Revenue and Taxation Code Section 6901
  If the board determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed,...
• California Revenue and Taxation Code Section 6901.5
  When an amount represented by a person to a customer as constituting reimbursement for taxes due under this part is computed upon an amount that...
• California Revenue and Taxation Code Section 6902
  (a) (1) For persons required to file returns on other than an annual basis, except as provided in subdivision (b) no refund shall be approved...
• California Revenue and Taxation Code Section 6902.1
  (a) Upon receipt of proof to its satisfaction that, in connection with the sale, through a dealer and not on the dealer's own account, of...
• California Revenue and Taxation Code Section 6902.2
  (a) (1) In lieu of claiming the credit allowed by Section 17053.49 or 23649, a person who has paid sales tax reimbursement to a retailer...
• California Revenue and Taxation Code Section 6902.3
  Notwithstanding Section 6902, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use...
• California Revenue and Taxation Code Section 6902.4
  (a) The limitation period specified in Section 6902 shall be suspended during any period of a person's life that the person is financially disabled. (b)...
• California Revenue and Taxation Code Section 6902.5
  (a) For the purposes of this section: (1) "Qualified taxpayer" means a person who is a qualified taxpayer within the meaning of paragraph (17) of...
• California Revenue and Taxation Code Section 6902.5
  (a) For the purposes of this section: (1) "Qualified taxpayer" means a person who is a qualified taxpayer within the meaning of paragraph (17) of...
• California Revenue and Taxation Code Section 6903
  (a) No credit or refund of any amount paid pursuant to Chapter 3 (commencing with Section 6201) shall be allowed to any person on the...
• California Revenue and Taxation Code Section 6904
  (a) Every claim shall be in writing and shall state the specific grounds upon which the claim is founded. (b) A claim filed for or...
• California Revenue and Taxation Code Section 6905
  Failure to file a claim within the time prescribed in this article constitutes a waiver of any demand against the State on account of overpayment.
• California Revenue and Taxation Code Section 6906
  Within 30 days after disallowing any claim in whole or in part the board shall serve notice of its action on the claimant in the...
• California Revenue and Taxation Code Section 6907
  Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section 6591.5, from...
• California Revenue and Taxation Code Section 6908
  (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b)...
• California Revenue and Taxation Code Section 6909
  (a) The Controller shall transfer the amount of six hundred sixty-five million two hundred sixty-one thousand dollars ($665,261,000) from the General Fund to the Smog...
• California Revenue and Taxation Code Section 6931
  No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this...
• California Revenue and Taxation Code Section 6932
  No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or...
• California Revenue and Taxation Code Section 6933
  Within 90 days after the mailing of the notice of the board's action upon a claim filed pursuant to Article 1 (commencing with Section 6901),...
• California Revenue and Taxation Code Section 6934
  If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to...
• California Revenue and Taxation Code Section 6935
  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any sales or use tax or amount of...
• California Revenue and Taxation Code Section 6936
  In any judgment, interest shall be allowed at the modified adjusted rate per annum established for overpayments pursuant to Section 6591.5 upon the amount found...
• California Revenue and Taxation Code Section 6937
  A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any amount paid when the...
• California Revenue and Taxation Code Section 6961
  (a) The Controller may recover any refund or part thereof that is erroneously made and any credit or part thereof that is erroneously allowed in...
• California Revenue and Taxation Code Section 6962
  The action shall be tried in the County of Sacramento unless the court with the consent of the Attorney General orders a change of place...
• California Revenue and Taxation Code Section 6963
  The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and...
• California Revenue and Taxation Code Section 6964
  (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of tax nor any party related...
• California Revenue and Taxation Code Section 6981
  If any amount has been illegally determined either by the person filing the return or by the board, the board shall set forth that fact...
• California Revenue and Taxation Code Section 7051
  The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of...
• California Revenue and Taxation Code Section 7051.1
  The board may adopt rules and regulations which provide for the issuance of a permit to a person who holds a valid seller's permit which...
• California Revenue and Taxation Code Section 7051.2
  (a) If a holder of a direct payment permit issued by the board pursuant to Section 7051.1 gives an exemption certificate to a retailer for...
• California Revenue and Taxation Code Section 7051.3
  (a) "Use tax direct payment permit" means a permit issued by the board that allows a taxpayer to self-assess and pay state and local use...
• California Revenue and Taxation Code Section 7051.5
  The board shall prescribe rules and regulations respecting retail grocers who sell both taxable items and exempt food items to provide one or more methods...
• California Revenue and Taxation Code Section 7052
  The board may employ accountants, auditors, investigators, assistants, and clerks necessary for the efficient administration of this part and may designate representatives to conduct hearings,...
• California Revenue and Taxation Code Section 7053
  Every seller, every retailer as defined in subdivision (b) of Section 6015, and every person storing, using, or otherwise consuming in this State tangible personal...
• California Revenue and Taxation Code Section 7054
  The board or any person authorized in writing by it may examine the books, papers, records, and equipment of any person selling tangible personal property...
• California Revenue and Taxation Code Section 7055
  In administration of the use tax the board may require the filing of reports by any person or class of persons having in his or...
• California Revenue and Taxation Code Section 7056
  (a) (1) Excepting the information set forth on permits issued under Article 2 (commencing with Section 6066) of Chapter 2, the information set forth on...
• California Revenue and Taxation Code Section 7056.5
  (a) Except as otherwise provided by this article or other express provision of law, the information furnished or secured pursuant to this part shall be...
• California Revenue and Taxation Code Section 7056.6
  (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation...
• California Revenue and Taxation Code Section 7057
  (a) The board may disclose to state governmental licensing entities identifying information of persons appearing on the list of the 500 largest tax delinquencies pursuant...
• California Revenue and Taxation Code Section 7057.5
  (a) The board may disclose to state agencies identifying information of persons appearing on the list of the 500 largest tax delinquencies pursuant to Section...
• California Revenue and Taxation Code Section 7058
  A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal...
• California Revenue and Taxation Code Section 7060
  (a) The board, under regulations prescribed by the board, may establish a reward program for information resulting in the identification of underreported or unreported taxes...
• California Revenue and Taxation Code Section 7076
  (a) The State Board of Equalization shall determine which taxpayer's accounts are eligible for the managed audit program in a manner that is consistent with...
• California Revenue and Taxation Code Section 7076.1
  A taxpayer's account is eligible for the managed audit program only if the taxpayer meets all of the following criteria: (a) The taxpayer's business involves...
• California Revenue and Taxation Code Section 7076.2
  (a) If the board selects a taxpayer's account for a managed audit, all of the following apply: (1) The board shall identify all of the...
• California Revenue and Taxation Code Section 7076.3
  Nothing in this article limits the board's authority to examine the books, papers, records, and equipment of a taxpayer under Section 7054.
• California Revenue and Taxation Code Section 7076.4
  Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would...
• California Revenue and Taxation Code Section 7063
  (a) Notwithstanding any other provision of law, the board shall make available as a matter of public record each quarter a list of the 500...
• California Revenue and Taxation Code Section 7070
  The board shall develop and administer a tax amnesty program for taxpayers subject to Part 1 (commencing with Section 6001), as provided in this article.
• California Revenue and Taxation Code Section 7071
  The tax amnesty program shall be conducted for a two month period beginning February 1, 2005 through March 31, 2005, inclusive, or during a timeframe...
• California Revenue and Taxation Code Section 7072
  (a) For any taxpayer who meets the requirements of Section 7073: (1) The board shall waive all penalties imposed by this part, for the tax...
• California Revenue and Taxation Code Section 7073
  (a) This article shall apply to any taxpayer who, during the amnesty period specified in Section 7071, meets all of the following: (1) Is eligible...
• California Revenue and Taxation Code Section 7074
  (a) Except for taxpayers who have entered into an installment payment agreement pursuant to subdivision (b) of Section 7073, there shall be added to the...
• California Revenue and Taxation Code Section 7075
  Any taxpayer who has an existing installment payment agreement under Section 6832 as of the start of the amnesty program, and who does not participate...
• California Revenue and Taxation Code Section 7076
  The board shall issue forms and instructions and take other actions needed to implement this article. The provisions contained in subdivision (c) of Section 19735,...
• California Revenue and Taxation Code Section 7077
  The board shall adequately publicize the tax penalty amnesty program so as to maximize public awareness of the participation in the program. The board shall...
• California Revenue and Taxation Code Section 7078
  Subdivision (b) of Section 19736, to the extent feasible and practical, shall also apply to the board.
• California Revenue and Taxation Code Section 7080
  This article shall be known and may be cited as "The Harris-Katz California Taxpayers' Bill of Rights."
• California Revenue and Taxation Code Section 7081
  The Legislature finds and declares that taxes are the most sensitive point of contact between citizens and their government, and that there is a delicate...
• California Revenue and Taxation Code Section 7082
  The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
• California Revenue and Taxation Code Section 7083
  (a) The board shall establish the position of the Taxpayers' Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution...
• California Revenue and Taxation Code Section 7084
  (a) The board shall develop and implement a taxpayer education and information program directed at, but not limited to, all of the following groups: (1)...
• California Revenue and Taxation Code Section 7085
  (a) The board shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings in its annual report submitted...
• California Revenue and Taxation Code Section 7086
  The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language which explain procedures, remedies, and the rights and obligations of...
• California Revenue and Taxation Code Section 7087
  (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate...
• California Revenue and Taxation Code Section 7088
  (a) The board shall develop and implement a program which will evaluate an individual employee's or officer's performance with respect to his or her contact...
• California Revenue and Taxation Code Section 7089
  No later than July 1, 1989, the board shall, in cooperation with the State Bar of California, the California Society of Certified Public Accountants, the...
• California Revenue and Taxation Code Section 7090
  Procedures of the board, relating to protest hearings before board hearing officers, shall include all of the following: (a) Any hearing shall be held at...
• California Revenue and Taxation Code Section 7091
  (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the...
• California Revenue and Taxation Code Section 7092
  (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct...
• California Revenue and Taxation Code Section 7093.5
  (a) It is the intent of the Legislature that the State Board of Equalization, its staff, and the Attorney General pursue settlements as authorized under...
• California Revenue and Taxation Code Section 7093.6
  (a) (1) Beginning January 1, 2003, the executive director and chief counsel of the board, or their delegates, may compromise any final tax liability in...
• California Revenue and Taxation Code Section 7093.6
  (a) (1) The executive director and chief counsel of the board, or their delegates, may compromise any final tax liability in which the reduction of...
• California Revenue and Taxation Code Section 7094
  (a) The board shall release any levy or notice to withhold issued pursuant to this part on any property in the event that the expense...
• California Revenue and Taxation Code Section 7094.1
  (a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the...
• California Revenue and Taxation Code Section 7095
  Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Title 9 of the Code of Civil Procedure shall be adjusted for purposes of...
• California Revenue and Taxation Code Section 7096
  (a) A taxpayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by...
• California Revenue and Taxation Code Section 7097
  (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with...
• California Revenue and Taxation Code Section 7098
  For the purposes of this part only, the board shall not revoke or suspend a person's permit pursuant to Section 6070 or 6072 unless the...
• California Revenue and Taxation Code Section 7099
  (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an action...
• California Revenue and Taxation Code Section 7099.1
  (a) (1) With respect to tax advice, the protections of confidentiality that apply to a communication between a client and an attorney, as set forth...
• California Revenue and Taxation Code Section 7101
  All fees, taxes, interest, and penalties imposed and all amounts of tax required to be paid to the state under this part, and restitution orders...
• California Revenue and Taxation Code Section 7101.3
  Notwithstanding Section 7101, all revenues, less refunds, derived from the taxes imposed to Sections 6051.5 and 6201.5 shall be deposited in the State Treasury to...
• California Revenue and Taxation Code Section 7102
  The money in the fund shall, upon order of the Controller, be drawn therefrom for refunds under this part, credits or refunds pursuant to Section...
• California Revenue and Taxation Code Section 7104
  (a) The Transportation Investment Fund (hereafter the fund) is hereby created in the State Treasury. Notwithstanding Section 13340 of the Government Code, the moneys in...
• California Revenue and Taxation Code Section 7104.1
  Notwithstanding any other provision of law, the requirements imposed on cities and counties by subdivision (f) of Section 7104 shall not apply for any fiscal...
• California Revenue and Taxation Code Section 7104.2
  (a) The Transportation Investment Fund (hereafter the fund) in the State Treasury is hereby continued in existence. All revenues transferred to the fund pursuant to...
• California Revenue and Taxation Code Section 7104.3
  Notwithstanding any other provision of law, the Department of Finance may adjust the budgeting, accounting, and reporting system for the Transportation Investment Fund so that...
• California Revenue and Taxation Code Section 7104.4
  All remaining obligations of the Transportation Investment Fund as of July 1, 2010, that cannot be funded with resources in that fund shall become obligations...
• California Revenue and Taxation Code Section 7105
  (a) The Transportation Deferred Investment Fund is hereby created in the State Treasury. The Transportation Deferred Investment Fund is to be considered part of the...
• California Revenue and Taxation Code Section 7106
  (a) Pursuant to Section 14558 of the Government Code, the transfer of revenues from the General Fund to the Transportation Investment Fund that would have...
• California Revenue and Taxation Code Section 7107
  Pursuant to the requirements of paragraph (1) of subdivision (b) of Section 1 of Article XIX B of the California Constitution, moneys in the Transportation...
• California Revenue and Taxation Code Section 7152
  (a) Any person required to make, render, sign, or verify any report who makes any false or fraudulent return, with intent to defeat or evade...
• California Revenue and Taxation Code Section 7153
  Any violation of this part by any person, except as otherwise provided, is a misdemeanor. Each offense shall be punished by a fine of not...
• California Revenue and Taxation Code Section 7153.5
  Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the reporting, assessment, or payment of...
• California Revenue and Taxation Code Section 7154
  Any prosecution for violation of any of the penal provisions of this part shall be instituted within five years after the commission of the offense,...
• California Revenue and Taxation Code Section 7155
  (a) Any person who, for the purpose of evading the payment of taxes due under this part, knowingly fails to obtain a valid permit prior...
• California Revenue and Taxation Code Section 7156
  (a) In the case of any civil proceeding which is-- (1) Brought by or against the State of California in connection with the determination, collection,...
• California Revenue and Taxation Code Section 7157
  (a) (1) Restitution orders or any other amounts imposed by a court of competent jurisdiction for criminal offenses upon a person or any other entity...
• California Revenue and Taxation Code Section 7176
  In the determination of any case arising under this part the rule of res judicata is applicable only if the liability involved is for the...
• California Revenue and Taxation Code Section 7200
  This part is known and may be cited as the "Bradley-Burns Uniform Local Sales and Use Tax Law."
• California Revenue and Taxation Code Section 7201
  Any county may by action of its board of supervisors adopt a sales and use tax in accordance with the provisions of this part.
• California Revenue and Taxation Code Section 7202
  The sales tax portion of any sales and use tax ordinance adopted under this part shall be imposed for the privilege of selling tangible personal...
• California Revenue and Taxation Code Section 7202.5
  In addition to the provisions set forth in paragraphs (1) to (8), inclusive, of subdivision (h) of Section 7202, a city, county, or city and...
• California Revenue and Taxation Code Section 7202.8
  Any pledge of taxes pursuant to Section 33641 of the Health and Safety Code made with respect to taxes imposed under Section 7202.6 to the...
• California Revenue and Taxation Code Section 7203
  The use tax portion of any sales and use tax ordinance adopted under this part shall impose a complementary tax upon the storage, use or...
• California Revenue and Taxation Code Section 7203.1
  (a) Notwithstanding any other provision of law, during the revenue exchange period only, the authority of a county or a city under this part to...
• California Revenue and Taxation Code Section 7203.2
  The sales and use tax ordinance of a county, city, city and county, or redevelopment agency adopted pursuant to this part, shall be deemed to...
• California Revenue and Taxation Code Section 7203.5
  The State Board of Equalization shall not administer and shall terminate its contract to administer any sales or use tax ordinance of a city, county,...
• California Revenue and Taxation Code Section 7203.5
  (a) The State Board of Equalization shall not administer and shall terminate its contract to administer any sales or use tax ordinance of a city,...
• California Revenue and Taxation Code Section 7204
  All sales and use taxes collected by the State Board of Equalization pursuant to contract with any city, city and county, redevelopment agency, or county...
• California Revenue and Taxation Code Section 7204.03
  (a) Notwithstanding any other provision of this part, in the case of retail sales of jet fuel that are consummated at the point of delivery...
• California Revenue and Taxation Code Section 7204.1
  (a) For purposes of this section: (1) "Local agency" means a city, county, city and county, or redevelopment agency. (2) "Quarterly taxes" means the total...
• California Revenue and Taxation Code Section 7204.2
  (a) The State Board of Equalization shall continue to negotiate a settlement with the government of the United States relating to the amount and repayment...
• California Revenue and Taxation Code Section 7204.3
  The board shall charge a city, city and county, redevelopment agency, or county an amount for the board's services in administering the sales and use...
• California Revenue and Taxation Code Section 7204.4
  The Director of Transportation and the Controller shall charge for the cost of their services in administering the responsibilities assigned to them in Chapter 4...
• California Revenue and Taxation Code Section 7205
  (a) For the purpose of a sales tax imposed by an ordinance adopted pursuant to this part, all retail sales are consummated at the place...
• California Revenue and Taxation Code Section 7205.1
  (a) Notwithstanding any other provision of law, in connection with any use tax imposed pursuant to this part with respect to the lease (as described...
• California Revenue and Taxation Code Section 7207
  Nothing in this part shall require or be construed to require any city, county, or city and county, to impose any sales or use taxes...
• California Revenue and Taxation Code Section 7209
  The board may redistribute tax, penalty and interest distributed to a county or city other than the county or city entitled thereto but such redistribution...
• California Revenue and Taxation Code Section 7210
  Notwithstanding Section 7203.5, the State Board of Equalization shall continue to administer the sales and use tax ordinance of any city, county, or city and...
• California Revenue and Taxation Code Section 7211
  Notwithstanding Section 7203.5, the State Board of Equalization shall continue to administer the sales and use tax ordinance of any city, county, or city and...
• California Revenue and Taxation Code Section 7212
  Any redevelopment agency adopting a sales and use tax ordinance pursuant to Section 7202.6 shall pay to the board its costs of preparation to administer...
• California Revenue and Taxation Code Section 7221
  This chapter shall be known and may be cited as the Bradley-Burns Bill of Rights.
• California Revenue and Taxation Code Section 7222
  For purposes of this chapter: (a) "Contract" means any agreement for state administration of local sales and use taxes. (b) "Local jurisdiction" means any local...
• California Revenue and Taxation Code Section 7223
  The Legislature finds and declares all of the following: (a) Each local jurisdiction that has a contract with the board has the right to depend...
• California Revenue and Taxation Code Section 7224
  Each local jurisdiction has the right to have the law administered in a uniform manner.
• California Revenue and Taxation Code Section 7225
  Each local jurisdiction has the right to rely on the board's written information and answers to questions. Each local jurisdiction has the right to prompt...
• California Revenue and Taxation Code Section 7226
  In addition to any charges imposed by the board pursuant to Section 7204.3, the board shall charge local jurisdictions for the costs of the board's...
• California Revenue and Taxation Code Section 7231
  (a) This chapter may be cited as the Motor Carriers of Property Permit Fee Act. (b) The Legislature finds and declares that a safe and...
• California Revenue and Taxation Code Section 7232
  (a) Every motor carrier of property shall annually pay a permit fee to the Department of Motor Vehicles. The fees contained in this section are...
• California Revenue and Taxation Code Section 7233
  No city, county, or city and county, shall assess, levy, or collect an excise or license tax of any kind, character, or description whatever upon...
• California Revenue and Taxation Code Section 7234
  (a) The uniform business license tax fee imposed by this chapter is in lieu of all city, county, or city and county excise or license...
• California Revenue and Taxation Code Section 7235
  The Safety Fee imposed by this chapter shall be paid by all motor carriers of property, as defined in Section 34601 of the Vehicle Code.
• California Revenue and Taxation Code Section 7236
  (a) Uniform business license tax fee payments collected by the Department of Motor Vehicles pursuant to Section 7232 shall be deposited in the State Treasury...
• California Revenue and Taxation Code Section 7237
  This chapter is enacted for the purpose of creating a special fund to cover the costs to the Department of the California Highway Patrol to...
• California Revenue and Taxation Code Section 7238
  All money or fees deposited in the Motor Carriers Safety Improvement Fund shall be available for appropriation by the Legislature to cover the costs to...
• California Revenue and Taxation Code Section 7251
  This part is known and may be cited as the "Transactions and Use Tax Law."
• California Revenue and Taxation Code Section 7251.1
  The combined rate of all taxes imposed in accordance with this part in any county may not exceed 2 percent. No tax shall be considered...
• California Revenue and Taxation Code Section 7252
  "District," as used in this part, means any city, county, city and county, or other governmental entity authorized, to impose transaction and use taxes pursuant...
• California Revenue and Taxation Code Section 7253
  "Transaction" or "transactions" as used in this part have the same meaning respectively as the words "sale" or "sales," and the word "transactor" as used...
• California Revenue and Taxation Code Section 7261
  The transactions tax portion of any transactions and use taxes ordinance adopted under this part shall be imposed for the privilege of selling tangible personal...
• California Revenue and Taxation Code Section 7262
  The use tax portion of any transactions and use tax ordinance adopted under this part shall impose a complementary tax upon the storage, use, or...
• California Revenue and Taxation Code Section 7262.2
  The transactions and use tax ordinance of a district adopted pursuant to this part, shall be deemed to adopt by reference the provisions of Sections...
• California Revenue and Taxation Code Section 7262.3
  Notwithstanding any other provision of law, the Santa Clara Valley Transportation Authority may adopt an ordinance imposing a transactions and use tax at a rate...
• California Revenue and Taxation Code Section 7263
  For the purposes of a transactions tax imposed by an ordinance adopted pursuant to this part, all retail transactions are consummated at the place of...
• California Revenue and Taxation Code Section 7265
  No ordinance adopted pursuant to this part shall be operative on other than the first day of a calendar quarter, or prior to the first...
• California Revenue and Taxation Code Section 7267
  (a) Except as provided in Chapter 4 (commencing with Section 7275), there shall be no recovery from the state for the imposition of any unconstitutional...
• California Revenue and Taxation Code Section 7269
  The board may redistribute tax, penalty, or interest distributed to a district other than the district entitled thereto, but such redistribution shall not be made...
• California Revenue and Taxation Code Section 7270
  (a) Prior to the operative date of any ordinance imposing a transactions and use tax pursuant to this part, the district shall contract with the...
• California Revenue and Taxation Code Section 7270.5
  Any action or proceeding filed on the basis that a tax ordinance provided for in this part or Part 1.7 (commencing with Section 7280) or...
• California Revenue and Taxation Code Section 7271
  All transactions and use taxes collected by the board pursuant to contract with the district shall be transmitted by the board to the district periodically...
• California Revenue and Taxation Code Section 7271.1
  (a) For purposes of this section: (1) "Quarterly taxes" means the total amount of transactions and use taxes transmitted by the board to a district...
• California Revenue and Taxation Code Section 7272
  The district shall pay to the board its costs of preparation to administer and operate the transactions and use taxes ordinance. The district shall pay...
• California Revenue and Taxation Code Section 7273
  In addition to the amounts otherwise provided for preparatory costs, the board shall charge each district an amount for the board' s services in administering...
• California Revenue and Taxation Code Section 7273.2
  The board shall annually prepare a report showing the amount of both reimbursed and unreimbursed costs incurred by it in administering transactions and use taxes...
• California Revenue and Taxation Code Section 7274
  The board shall make available to all licensed vehicle, vessel, and aircraft dealers who hold seller's permits in this state information concerning the cities and...
• California Revenue and Taxation Code Section 7275
  (a) Where a tax levied in a county in conformity with Part 1.6 (commencing with Section 7251) has been determined to be unconstitutional in a...
• California Revenue and Taxation Code Section 7276
  Any taxpayers located in the jurisdiction in which an unconstitutional tax as described in subdivision (a) of Section 7275 was levied may claim a credit...
• California Revenue and Taxation Code Section 7277
  (a) In the event that any tax collected under this part is determined on the basis of Section 4 of Article XIII A of the...
• California Revenue and Taxation Code Section 7279
  (a) The total amount of refunds paid under this chapter shall be the amount of the impounded revenues derived from the unconstitutional tax plus any...
• California Revenue and Taxation Code Section 7279.5
  A copy of the provisions of this chapter may be filed by the board with the court to demonstrate that implementation of the proposed plan...
• California Revenue and Taxation Code Section 7279.6
  An arbitrary and capricious action of the board in implementing the provisions of this chapter shall be reviewable by writ.
• California Revenue and Taxation Code Section 7280
  (a) The legislative body of any city, county, or city and county may levy a tax on the privilege of occupying a room or rooms,...
• California Revenue and Taxation Code Section 7280.5
  (a) The redevelopment agency of any city which has levied a transient occupancy tax pursuant to Section 7280 or 7281 may also, by ordinance, levy...
• California Revenue and Taxation Code Section 7281
  The legislative body of any city or county may levy a tax on the privilege of renting a mobilehome, as defined in Section 18008 of...
• California Revenue and Taxation Code Section 7282
  Notwithstanding any other provision of law, no city, county, or city and county may levy a tax on the privilege of occupying a campsite in...
• California Revenue and Taxation Code Section 7282.3
  (a) Notwithstanding any other provision of law, no city, county, or city and county may levy a tax under Section 7280 on any amount subject...
• California Revenue and Taxation Code Section 7283
  A board of supervisors may, by ordinance or resolution, establish procedures for the collection of delinquent amounts of any tax levied pursuant to this chapter.
• California Revenue and Taxation Code Section 7283.5
  (a) (1) A purchaser, transferee, or other person or entity attempting to obtain ownership of a property, the owner of which is required to collect...
• California Revenue and Taxation Code Section 7283.51
  Notwithstanding any other provision of law, except in the case of fraud or the failure of a property owner to file a transient occupancy tax...
• California Revenue and Taxation Code Section 7284
  (a) The board of supervisors of any county may license, for revenue and regulation, and fix the license tax upon, every kind of lawful business...
• California Revenue and Taxation Code Section 7284.1
  (a) No license tax or fee levied by a charter or general law county, city and county, or city, or by a district or any...
• California Revenue and Taxation Code Section 7284.2
  (a) The board of supervisors of any county may levy a utility user tax on the consumption of electricity, gas, water, sewer, telephone, telegraph, and...
• California Revenue and Taxation Code Section 7284.4
  Any tax levied pursuant to this chapter shall be subject to any applicable voter approval requirement imposed by any other provision of law. Revenues collected...
• California Revenue and Taxation Code Section 7284.6
  (a) It is unlawful for any local jurisdiction, including any employee, officer, authorized agent, or contractor of the local jurisdiction, to permit any utility user's...
• California Revenue and Taxation Code Section 7284.7
  (a) It is unlawful for any employee, officer, authorized agent or contractor of a local jurisdiction levying a utility user's tax, that obtains access to...
• California Revenue and Taxation Code Section 7285
  The board of supervisors of any county may levy, increase, or extend a transactions and use tax for general purposes at a rate of 0.125...
• California Revenue and Taxation Code Section 7285.3
  Except as provided in Sections 7251.3 and 7251.4, the combined rate of all taxes imposed in any county pursuant to this chapter and pursuant to...
• California Revenue and Taxation Code Section 7285.5
  (a) As an alternative to the procedure set forth in Section 7285, the board of supervisors of any county may levy, increase, or extend a...
• California Revenue and Taxation Code Section 7285.8
  (a) In addition to any authority established pursuant to Section 7285.5, the Board of Supervisors of the County of San Mateo may establish an authority...
• California Revenue and Taxation Code Section 7285.9
  The governing body of any city may levy, increase, or extend a transactions and use tax for general purposes at a rate of 0.125 percent...
• California Revenue and Taxation Code Section 7285.91
  As an alternative to the procedure set forth in Section 7285.9, the governing body of any city may levy, increase, or extend a transactions and...
• California Revenue and Taxation Code Section 7285.92
  The authority of a city to impose transactions and use taxes under this chapter is in addition to any authority to impose these taxes contained...
• California Revenue and Taxation Code Section 7286.20
  (a) The City Council of Calexico may levy a transactions and use tax at a rate of 0.5 percent, if the ordinance or resolution proposing...
• California Revenue and Taxation Code Section 7286.21
  The net proceeds of the tax imposed by Section 7286.20 shall be used exclusively for the Heffernan Memorial Hospital District.
• California Revenue and Taxation Code Section 7286.24
  (a) (1) In addition to any tax levied pursuant to Part 1.5 (commencing with Section 7200) and any other tax authorized by this part, and...
• California Revenue and Taxation Code Section 7286.25
  (a) The City Council of Avalon may levy a transactions and use tax at a rate of 0.5 percent, if the ordinance or resolution proposing...
• California Revenue and Taxation Code Section 7286.26
  The net proceeds of the tax imposed by Section 7286.25 shall be used exclusively for the Avalon Municipal Hospital and Clinic.
• California Revenue and Taxation Code Section 7286.30
  The Legislature hereby finds and declares that in the County of San Diego justice-related facilities are so inadequate as to significantly impede the administration of...
• California Revenue and Taxation Code Section 7286.31
  (a) The board of supervisors of the County of San Diego, subject to the approval of the voters, may impose a tax rate of one-half...
• California Revenue and Taxation Code Section 7286.32
  (a) A retail transactions and use tax ordinance applicable in the incorporated and unincorporated territory of the County of San Diego shall be adopted by...
• California Revenue and Taxation Code Section 7286.33
  The ordinance shall state the tax rate and may state a term during which the tax will be imposed. The ordinance shall state the appropriate...
• California Revenue and Taxation Code Section 7286.34
  The board of supervisors shall have sole discretion to determine the specific activities and projects financed with revenues generated by the tax. However, those activities...
• California Revenue and Taxation Code Section 7286.35
  (a) Any transactions and use tax ordinance adopted pursuant to this article shall become operative on the first day of the first calendar quarter commencing...
• California Revenue and Taxation Code Section 7286.36
  Any action or proceeding wherein the validity of the adoption of the retail transactions and use tax ordinance provided for in this chapter or the...
• California Revenue and Taxation Code Section 7286.37
  If any provision of this chapter or the application thereof to any person or circumstance is held invalid, that invalidity shall not affect other provisions...
• California Revenue and Taxation Code Section 7286.38
  The transactions and use tax authorized under this chapter constitutes a special tax that requires approval of two-thirds of the qualified electors pursuant to Section...
• California Revenue and Taxation Code Section 7286.43
  In addition to any other authority as provided for by law, the Board of Supervisors of the County of Fresno may establish a special purpose...
• California Revenue and Taxation Code Section 7286.44
  (a) Subject to the expenditure restrictions in subdivision (b), the City of Visalia may levy a tax at a rate of 0.25 percent in accordance...
• California Revenue and Taxation Code Section 7286.45
  (a) Subject to subdivision (b), the City of Clearlake may levy a transactions and use tax at a rate of 0.25 or 0.5 percent, if...
• California Revenue and Taxation Code Section 7286.48
  (a) Subject to subdivision (b), the City of Clovis may levy a transactions and use tax at a rate not to exceed 0.3 percent, if...
• California Revenue and Taxation Code Section 7286.50
  (a) Subject to subdivision (b), the City of Fort Bragg may levy a transactions and use tax at a rate of 0.25 or 0.5 percent,...
• California Revenue and Taxation Code Section 7286.52
  (a) Subject to subdivision (b), the City of Woodland may levy a transactions and use tax at a rate of 0.25 percent or 0.5 percent,...
• California Revenue and Taxation Code Section 7286.55
  (a) In addition to the tax levied pursuant to Part 1.5 (commencing with Section 7200), and any other tax authorized by this part, the Board...
• California Revenue and Taxation Code Section 7286.70
  (a) Subject to subdivision (b), the City of Placerville may levy a transactions and use tax at a rate of either 0.125 or 0.25 percent,...
• California Revenue and Taxation Code Section 7286.59
  (a) In addition to the tax levied pursuant to Part 1.5 (commencing with Section 7200), and any other tax authorized by this part, a board...
• California Revenue and Taxation Code Section 7286.75
  (a) Subject to subdivision (b), the City of West Sacramento may levy a transactions and use tax at a rate of 0.25 percent or 0.5...
• California Revenue and Taxation Code Section 7286.80
  (a) Subject to subdivision (b), the City of Sebastopol may levy a transactions and use tax at a rate of 0.125 percent, if an ordinance...
• California Revenue and Taxation Code Section 7286.90
  (a) In addition to the tax levied pursuant to Part 1.5 (commencing with Section 7200) and any other tax authorized by this part, the Board...
• California Revenue and Taxation Code Section 7286.60
  (a) Subject to subdivision (b), the Town of Truckee may levy a transactions and use tax at a rate of 0.5 percent, if an ordinance...
• California Revenue and Taxation Code Section 7287
  (a) The legislative body of any city or county, or city and county, may levy a tax by an ordinance approved by two-thirds of the...
• California Revenue and Taxation Code Section 7287.2
  Any ordinance levying a tax pursuant to this chapter shall provide for the following: (a) That the city or county, or city and county, shall...
• California Revenue and Taxation Code Section 7287.4
  Every retailer engaged in business in a city or county, or city and county, which has an operative ordinance enacted pursuant to this chapter shall,...
• California Revenue and Taxation Code Section 7287.6
  All revenues collected pursuant to a tax authorized by this chapter shall be remitted to the State Board of Equalization and allocated by the board...
• California Revenue and Taxation Code Section 7287.8
  The State Board of Equalization shall administer and enforce the provisions of this chapter, and may prescribe, adopt, and enforce, rules and regulations for those...
• California Revenue and Taxation Code Section 7287.9
  Except as provided in Section 7287.10, to the extent feasible or practicable, Chapter 5 (commencing with Section 6451), Chapter 6 (commencing with Section 6701), Chapter...
• California Revenue and Taxation Code Section 7287.10
  (a) The return and payment of the tax imposed by this chapter is due and payable to the board annually on or before February 15...
• California Revenue and Taxation Code Section 7288.1
  A local public finance authority shall be established for the purpose of financing drug abuse prevention, crime prevention, health care services, and public education in...
• California Revenue and Taxation Code Section 7288.2
  The local public finance authority shall be governed by a board of directors. The board of directors shall consist of the following members: (a) Five...
• California Revenue and Taxation Code Section 7288.3
  A local public finance authority may adopt an ordinance imposing, for the authority's general purpose, a transactions and use tax that conforms with Part 1.6...
• California Revenue and Taxation Code Section 7288.4
  (a) A local public finance authority may exercise all powers necessary to perform the collection, administration, and allocation duties with respect to the transactions and...
• California Revenue and Taxation Code Section 7288.5
  For purposes of this chapter, a "school district" includes a community college district.
• California Revenue and Taxation Code Section 7288.6
  No tax imposed pursuant to this chapter shall become operative before the later of the following dates: (a) January 1, 1993. (b) The date that...
• California Revenue and Taxation Code Section 7288.1
  A local public finance authority shall be established for the purpose of financing drug abuse prevention, crime prevention, health care services, and public education in...
• California Revenue and Taxation Code Section 7288.2
  The local public finance authority shall be governed by a board of directors. The board of directors shall consist of the following members: (a) Five...
• California Revenue and Taxation Code Section 7288.3
  A local public finance authority may adopt an ordinance imposing, for the authority's general purpose, a transactions and use tax that conforms with Part 1.6...
• California Revenue and Taxation Code Section 7288.4
  (a) A local public finance authority may exercise all powers necessary to perform the collection, administration, and allocation duties with respect to the transactions and...
• California Revenue and Taxation Code Section 7288.5
  For purposes of this chapter, a "school district" includes a community college district.
• California Revenue and Taxation Code Section 7288.6
  No tax imposed pursuant to this chapter shall become operative before the later of the following dates: (a) January 1, 1993. (b) The date that...
• California Revenue and Taxation Code Section 7290
  (a) Subject to subdivision (b), the City of Davis may levy a transactions and use tax at a rate of 0.25 percent or 0.5 percent,...
• California Revenue and Taxation Code Section 7291
  Notwithstanding any other law, the County of Alameda may impose a transactions and use tax for the support of countywide transportation programs at a rate...
• California Revenue and Taxation Code Section 7292
  If the ordinance proposing the transactions and use tax is not approved as required by subdivision (b) of Section 7291, this chapter shall be repealed...
• California Revenue and Taxation Code Section 7301
  This part is known and may be cited as the "Motor Vehicle Fuel Tax Law."
• California Revenue and Taxation Code Section 7302
  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
• California Revenue and Taxation Code Section 7303
  "Aircraft" means any powered contrivance designed for navigation in the air except a rocket or missile.
• California Revenue and Taxation Code Section 7304
  "Alcohol" includes ethanol and methanol.
• California Revenue and Taxation Code Section 7305
  "Approved terminal or refinery" means a terminal or refinery that is operated by a licensed supplier.
• California Revenue and Taxation Code Section 7306
  "Aviation gasoline" means all special grades of gasoline that are suitable for use in aviation reciprocating engines.
• California Revenue and Taxation Code Section 7307
  "Blended motor vehicle fuel" means any mixture of motor vehicle fuel with respect to which tax has been imposed and any other liquid on which...
• California Revenue and Taxation Code Section 7308
  "Blender" includes any person that produces or converts blended motor vehicle fuel outside the bulk transfer/terminal system.
• California Revenue and Taxation Code Section 7309
  "Bulk transfer" means any transfer of motor vehicle fuel by pipeline or vessel.
• California Revenue and Taxation Code Section 7310
  "Bulk transfer/terminal system" means the motor vehicle fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Motor vehicle fuel in a refinery, pipeline, vessel,...
• California Revenue and Taxation Code Section 7311
  "Enterer" includes any person who is the importer of record (under federal customs law) with respect to motor vehicle fuel. If the importer of record...
• California Revenue and Taxation Code Section 7312
  "Entry" means the importing of motor vehicle fuel into this state. However, motor vehicle fuel brought into this state in the fuel tank of a...
• California Revenue and Taxation Code Section 7313
  "Finished gasoline" means all products (including gasohol) that are commonly known or sold as gasoline.
• California Revenue and Taxation Code Section 7314
  "Fuel tank" means any receptacle on a motor vehicle from which fuel is supplied for the operation of a motor vehicle.
• California Revenue and Taxation Code Section 7315
  "Gallon" means the United States gallon of 231 cubic inches or the volumetric gallon adjusted to 60 degrees Fahrenheit when the invoice and settlement is...
• California Revenue and Taxation Code Section 7316
  "Gasoline" means finished gasoline and gasoline blendstocks.
• California Revenue and Taxation Code Section 7317
  "Gasoline blendstocks" means any petroleum product component of gasoline.
• California Revenue and Taxation Code Section 7318
  "Gasohol" means all blends of gasoline, and alcohol containing more than 15 percent gasoline.
• California Revenue and Taxation Code Section 7319
  "Highway" includes a way or place, of whatever nature, publicly maintained and open to the use of the public for purposes of vehicular travel.
• California Revenue and Taxation Code Section 7320
  "Highway vehicle operator/fueler" includes: (a) Any person that owns, operates, or otherwise controls a motor vehicle fuel-powered highway vehicle and delivers, or causes to be...
• California Revenue and Taxation Code Section 7321
  "In this state" or "in the state" means within the exterior limits of the State of California and includes all territory within these limits owned...
• California Revenue and Taxation Code Section 7322
  "Industrial user" means any person that receives gasoline blendstocks by bulk transfer for its own use in the manufacture of any product other than finished
• California Revenue and Taxation Code Section 7323
  "Licensed industrial user" means any industrial user that is licensed pursuant to Section 7460.
• California Revenue and Taxation Code Section 7324
  "Licensed supplier" includes any enterer, position holder, refiner, terminal operator, or throughputter that is licensed as a supplier pursuant to Section 7451.
• California Revenue and Taxation Code Section 7325
  "Motor vehicle" includes every self-propelled vehicle operated or suitable for operation on the highway, except a vehicle used exclusively upon stationary rails or tracks.
• California Revenue and Taxation Code Section 7326
  "Motor vehicle fuel" means gasoline and aviation gasoline. It does not include jet fuel, diesel fuel, kerosene, liquefied petroleum gas, natural gas in liquid or...
• California Revenue and Taxation Code Section 7327
  "Motor vehicle fuel-powered highway vehicle" means a motor vehicle that is operated by a motor vehicle fuel-powered engine on a highway.
• California Revenue and Taxation Code Section 7328
  "Motor vehicle fuel-powered train" means any motor vehicle fuel-powered equipment or machinery that rides on rails, including equipment or machinery that transports passengers, freight, or...
• California Revenue and Taxation Code Section 7329
  "Person" includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, the...
• California Revenue and Taxation Code Section 7330
  "Pipeline" means a fuel distribution system that moves motor vehicle fuel, in bulk, through a pipe, from a refinery to a terminal, from a terminal...
• California Revenue and Taxation Code Section 7331
  "Pipeline operator" includes any person that owns, operates, or otherwise controls a pipeline.
• California Revenue and Taxation Code Section 7332
  "Position holder" includes any person that holds the inventory position in the motor vehicle fuel, as reflected on the records of the terminal operator. A...
• California Revenue and Taxation Code Section 7333
  "Rack" means a mechanism for delivering motor vehicle fuel from a refinery or terminal into a truck, trailer, railroad car, or other means of nonbulk
• California Revenue and Taxation Code Section 7334
  "Refiner" includes any person that owns, operates, or otherwise controls a refinery.
• California Revenue and Taxation Code Section 7335
  "Refinery" means a facility used to produce motor vehicle fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons, and from which motor...
• California Revenue and Taxation Code Section 7336
  "Removal" means any physical transfer of motor vehicle fuel, and any use of motor vehicle fuel other than as a material in the production of...
• California Revenue and Taxation Code Section 7337
  "Sale" means: (a) The transfer of title to motor vehicle fuel (other than motor vehicle fuel in a terminal) to a buyer for consideration, which...
• California Revenue and Taxation Code Section 7338
  "Supplier" includes any person who is any of the following: (a) Blender, as defined in Section 7308. (b) Enterer, as defined in Section 7311. (c)...
• California Revenue and Taxation Code Section 7339
  "Terminal" means a motor vehicle fuel storage and distribution facility that is supplied by pipeline or vessel, and from which motor vehicle fuel may be...
• California Revenue and Taxation Code Section 7339.1
  "Fuel production facility" means a facility, other than a refinery, in which motor vehicle fuel is produced.
• California Revenue and Taxation Code Section 7340
  "Terminal operator" includes any person that owns, operates, or otherwise controls a terminal.
• California Revenue and Taxation Code Section 7341
  "Throughputter" means any person that owns motor vehicle fuel within the bulk transfer/terminal system (other than in a terminal) or is a position holder.
• California Revenue and Taxation Code Section 7342
  "Train operator" includes any person that owns, operates, or controls a train and is licensed as a railroad by a state or federal agency.
• California Revenue and Taxation Code Section 7343
  "Vessel" means a waterborne vessel used for transporting motor vehicle fuel.
• California Revenue and Taxation Code Section 7344
  "Vessel operator" means any person that operates or otherwise controls a vessel.
• California Revenue and Taxation Code Section 7345
  "Tax-paid fuel" or "tax paid" means the gallons of motor vehicle fuel acquired on either a temperature corrected or volumetric basis on which the tax...
• California Revenue and Taxation Code Section 7360
  (a) (1) A tax of eighteen cents ($0.18) is hereby imposed upon each gallon of fuel subject to the tax in Sections 7362, 7363, and...
• California Revenue and Taxation Code Section 7361
  (a) For the privilege of storing, for the purpose of removal, sale, or use, every distributor owning motor vehicle fuel on January 1, 2002, shall...
• California Revenue and Taxation Code Section 7361.1
  (a) For the privilege of storing, for the purpose of sale, each supplier, wholesaler, and retailer owning 1,000 or more gallons of tax-paid motor vehicle...
• California Revenue and Taxation Code Section 7362
  The tax specified in Section 7360 is imposed on the removal of motor vehicle fuel in this state from a terminal if the motor vehicle...
• California Revenue and Taxation Code Section 7363
  The tax specified in Section 7360 is also imposed on all of the following: (a) The removal of motor vehicle fuel in this state from...
• California Revenue and Taxation Code Section 7364
  The tax specified in Section 7360 is imposed as a backup tax as follows: (a) On the delivery into the fuel tank of a motor...
• California Revenue and Taxation Code Section 7365
  Any person that produces blended motor vehicle fuel outside the bulk transfer/terminal system (the blender) shall pay tax as provided in subdivision (d) of Section
• California Revenue and Taxation Code Section 7366
  Every enterer shall pay tax on motor vehicle fuel imported into this state as provided in subdivision (b) of Section 7363.
• California Revenue and Taxation Code Section 7367
  Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 7364.
• California Revenue and Taxation Code Section 7368
  Every position holder shall pay the tax on the removal of motor vehicle fuel from a terminal as provided in Section 7362.
• California Revenue and Taxation Code Section 7369
  Every refiner shall pay tax on the removal of motor vehicle fuel from a refinery as provided in subdivision (a) of Section 7363.
• California Revenue and Taxation Code Section 7370
  The terminal operator is jointly and severally liable for the tax imposed under Section 7362 if both of the following apply: (a) The position holder...
• California Revenue and Taxation Code Section 7371
  A terminal operator is not liable for tax under Section 7370, if at the time of the removal, all of the following apply: (a) The...
• California Revenue and Taxation Code Section 7372
  (a) The board may accept from the person who receives motor vehicle fuel removed at a refinery or terminal rack an amount equal to the...
• California Revenue and Taxation Code Section 7373
  (a) For the purpose of the proper administration of this part and to prevent evasion of the tax, unless the contrary is established, it shall...
• California Revenue and Taxation Code Section 7385
  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter.
• California Revenue and Taxation Code Section 7386
  "Aircraft" means any powered contrivance designed for navigation in the air except a rocket or missile.
• California Revenue and Taxation Code Section 7387
  "Aircraft jet fuel" means any inflammable liquid which is used or sold for use in propelling aircraft operated by the jet or turbine type of
• California Revenue and Taxation Code Section 7388
  "Aircraft jet fuel dealer" means any person who sells to an aircraft jet fuel user, aircraft jet fuel delivered in this state into the fuel...
• California Revenue and Taxation Code Section 7389
  "Aircraft jet fuel user" means any person who uses aircraft jet fuel for the propulsion of an aircraft in this state except the following: (a)...
• California Revenue and Taxation Code Section 7390
  "Fuel tank" means any receptacle on an aircraft from which fuel is supplied for the propulsion of the aircraft.
• California Revenue and Taxation Code Section 7391
  "Use" means the placing of aircraft jet fuel into the fuel tank of an aircraft in this state.
• California Revenue and Taxation Code Section 7392
  For the privilege of using or selling aircraft jet fuel a tax is imposed upon every aircraft jet fuel dealer at the rate of two...
• California Revenue and Taxation Code Section 7393
  The aircraft jet fuel dealer shall make a return of the tax due under Section 7392 as required of suppliers under Section 7651. All of...
• California Revenue and Taxation Code Section 7394
  If a person certifies in writing to an aircraft jet fuel dealer that the sale or use of aircraft jet fuel purchased by him or...
• California Revenue and Taxation Code Section 7395
  Every person desiring to become an aircraft jet fuel dealer shall first secure from the board an aircraft jet fuel dealer permit. Applications for permits...
• California Revenue and Taxation Code Section 7396
  Upon receipt of the application and after the deposit of such bond as the board may require, the board shall issue to the applicant an...
• California Revenue and Taxation Code Section 7397
  All of the administrative provisions of this part not inconsistent with this chapter shall be applicable to the administration of the tax imposed by Section
• California Revenue and Taxation Code Section 7398
  All money received in payment of the tax imposed by this chapter shall be deposited in the State Treasury to the credit of the Motor...
• California Revenue and Taxation Code Section 7401
  (a) The provisions of this part requiring the payment of motor vehicle fuel taxes do not apply to any of the following: (1) Any entry...
• California Revenue and Taxation Code Section 7402
  (a) The certificate to be provided by a buyer of gasoline blendstocks consists of a statement that is signed under penalty of perjury by a...
• California Revenue and Taxation Code Section 7403
  (a) The certificate to be provided by a train operator consists of a statement that is signed under penalties of perjury by a person with...
• California Revenue and Taxation Code Section 7403.1
  Prior to issuing an exemption certificate as provided in Section 7403, the train operator shall obtain a license from the board. Every application for a...
• California Revenue and Taxation Code Section 7403.2
  (a) For the privilege of purchasing motor vehicle fuel exempt from taxes under paragraph (11) of subdivision (a) of Section 7401, each train operator must...
• California Revenue and Taxation Code Section 7404
  If a purchaser gives an exemption certificate for motor vehicle fuel pursuant to this chapter to the effect that the motor vehicle fuel purchased will...
• California Revenue and Taxation Code Section 7405
  (a) Any person, including any officer or employee of a corporation, who gives an exemption certificate pursuant to this chapter for motor vehicle fuel that...
• California Revenue and Taxation Code Section 7451
  Every person before becoming a supplier shall apply to the board for a license authorizing the person to engage in business as a supplier on...
• California Revenue and Taxation Code Section 7452
  Applications shall be made on forms to be prescribed, prepared, and furnished by the board.
• California Revenue and Taxation Code Section 7453
  Before granting a license authorizing a person to engage in business as a supplier, the board may require the person to file with the board...
• California Revenue and Taxation Code Section 7460
  Every person before becoming an industrial user shall apply to the board for a license authorizing the person to operate as an industrial user on...
• California Revenue and Taxation Code Section 7470
  Every person before becoming a pipeline operator or a vessel operator shall apply to the board for a license on forms prescribed by the board....
• California Revenue and Taxation Code Section 7486
  The board, whenever it deems it necessary to ensure compliance with this part or any rule or regulation adopted under this part, may require any...
• California Revenue and Taxation Code Section 7487
  If, at the time a person ceases to operate under this part, the board holds a security pursuant to Section 7486 in the form of...
• California Revenue and Taxation Code Section 7491
  The board may refuse to issue a license under this part: (a) If the application therefor is filed by an applicant who formerly held any...
• California Revenue and Taxation Code Section 7492
  Before the refusal, the board shall grant the applicant a hearing and shall give him or her at least 10 days' written notice of the...
• California Revenue and Taxation Code Section 7493
  The notice shall be addressed to the applicant at his or her address as it appears in the records of the board, and shall be...
• California Revenue and Taxation Code Section 7505
  The board may revoke the license of any person who refuses or neglects to comply with any provisions of this part or any rule or...
• California Revenue and Taxation Code Section 7506
  The board may revoke any supplier's license held by a person who does not engage in, or who discontinues, the removal, entry, or sale of...
• California Revenue and Taxation Code Section 7507
  Before revoking any license the board shall notify the licensee to show cause within 10 days after the notice is given, why his or her...
• California Revenue and Taxation Code Section 7508
  The board may cancel any license issued under this part immediately upon surrender thereof but before revoking a license the board shall allow the person...
• California Revenue and Taxation Code Section 7509
  Upon revocation or cancellation of the license of the person or upon his or her cessation of business, all motor vehicle fuel remaining in his...
• California Revenue and Taxation Code Section 7510
  Subsequent to the revocation of the license of a person, the board shall reinstate the permit when the person pays the amount of tax determined,...
• California Revenue and Taxation Code Section 7511
  It is unlawful for any person to operate in this state after a license has been revoked.
• California Revenue and Taxation Code Section 7520
  Every person required to be licensed by the board shall provide the board with the names and addresses of all agents operating in this state,...
• California Revenue and Taxation Code Section 7651
  Each supplier shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not be...
• California Revenue and Taxation Code Section 7652.5
  (a) Each terminal operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but...
• California Revenue and Taxation Code Section 7652.7
  (a) Each pipeline operator and vessel operator shall prepare and file with the board a report in the form as prescribed by the board, which...
• California Revenue and Taxation Code Section 7652.8
  Each train operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but not...
• California Revenue and Taxation Code Section 7653
  (a) Each person subject to the tax imposed under Section 7361, on or before February 28, 2002, shall prepare and file with the board, on...
• California Revenue and Taxation Code Section 7653.1
  On or before August 31, 2010, each person subject to the storage tax imposed under Section 7361.1 shall prepare and file with the board, in...
• California Revenue and Taxation Code Section 7655
  (a) Any person who fails to pay the amount of tax shown to be due by his or her return on or before the last...
• California Revenue and Taxation Code Section 7655.5
  (a) If the board finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per...
• California Revenue and Taxation Code Section 7656
  The board for good cause may extend for not to exceed one month the time for making any report or return or paying any tax...
• California Revenue and Taxation Code Section 7657
  (a) If the board finds that a person's failure to make a timely report, return, or payment is due to reasonable cause and circumstances beyond...
• California Revenue and Taxation Code Section 7657.1
  (a) If the board finds that a person's failure to make a timely return or payment is due to the person's reasonable reliance on written...
• California Revenue and Taxation Code Section 7657.5
  (a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to file a return required...
• California Revenue and Taxation Code Section 7658
  If the board finds that a person's failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise...
• California Revenue and Taxation Code Section 7658.1
  (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure...
• California Revenue and Taxation Code Section 7658.5
  Every payment on a delinquent tax shall be applied as follows: (a) First, to any interest due on the tax. (b) Second, to any penalty...
• California Revenue and Taxation Code Section 7659
  The provisions of this article apply to suppliers required to file a supplier's return pursuant to Section 7651.
• California Revenue and Taxation Code Section 7659.1
  Upon written notification by the board, any person whose estimated tax liability under this part averages nine hundred thousand dollars ($900,000) or more per month,...
• California Revenue and Taxation Code Section 7659.2
  Except in the case of a person required to remit amounts due in accordance with Article 2.5 (commencing with Section 7659.9), for purposes of Section...
• California Revenue and Taxation Code Section 7659.3
  The amount of the prepayment shall constitute a credit against the amount of the taxes due and payable for the monthly period for which the...
• California Revenue and Taxation Code Section 7659.4
  In determining whether a person's estimated tax liability averages nine hundred thousand dollars ($900,000) or more per month, the board may consider tax returns filed...
• California Revenue and Taxation Code Section 7659.5
  Any person required to make a prepayment pursuant to Section 7659.1 who fails to make a timely prepayment but makes that prepayment before the last...
• California Revenue and Taxation Code Section 7659.6
  Any person required to make a prepayment pursuant to Section 7659.1 who fails to make a prepayment before the last day of the month following...
• California Revenue and Taxation Code Section 7659.7
  (a) If the failure to make a prepayment as described in Section 7659.6 is due to negligence or intentional disregard of this part or authorized...
• California Revenue and Taxation Code Section 7659.8
  Notification by the board, provided for in Section 7659.1, may be served personally or by mail in the manner prescribed in Section 7671 for service...
• California Revenue and Taxation Code Section 7659.9
  (a) Any person whose estimated tax liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant...
• California Revenue and Taxation Code Section 7659.91
  If the board finds that a person's failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to...
• California Revenue and Taxation Code Section 7659.92
  (a) "Electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through...
• California Revenue and Taxation Code Section 7659.93
  (a) Any return, report, declaration statement, or other document required to be made under this part that is filed using electronic media shall be filed...
• California Revenue and Taxation Code Section 7660
  If any supplier fails, neglects, or refuses to file the return within the time prescribed by this chapter, the board shall estimate the motor vehicle...
• California Revenue and Taxation Code Section 7661
  All determinations so made, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5,...
• California Revenue and Taxation Code Section 7662
  If the neglect or refusal of a supplier to file a return is due to fraud or intent to evade the tax, a penalty of...
• California Revenue and Taxation Code Section 7663
  Promptly after making its determination the board shall give to the delinquent supplier written notice of the estimate, tax, and penalty, the notice shall be...
• California Revenue and Taxation Code Section 7670
  If the board is not satisfied with the return made by any supplier, it may make a deficiency determination of the tax required to be...
• California Revenue and Taxation Code Section 7671
  The board shall give the supplier written notice of its determination. The notice shall be placed in a sealed envelope, with postage paid, addressed to...
• California Revenue and Taxation Code Section 7672
  If any part of the deficiency for which a deficiency determination is made is due to neglect or intentional disregard of this part or authorized...
• California Revenue and Taxation Code Section 7673
  If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade the tax, a...
• California Revenue and Taxation Code Section 7674
  All deficiency determinations, exclusive of penalty, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from...
• California Revenue and Taxation Code Section 7675
  Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of...
• California Revenue and Taxation Code Section 7675.1
  In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be mailed within...
• California Revenue and Taxation Code Section 7676
  If, before the expiration of the time prescribed in Section 7675 for the mailing of a notice of deficiency determination, the taxpayer has consented in...
• California Revenue and Taxation Code Section 7698
  If the board believes that the collection of any amount of tax imposed under this part will be jeopardized by delay, it shall thereupon make...
• California Revenue and Taxation Code Section 7699
  If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 10 days after service upon the supplier...
• California Revenue and Taxation Code Section 7700
  The supplier against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 6 (commencing with Section 7710). He or...
• California Revenue and Taxation Code Section 7700.5
  In accordance with these rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an...
• California Revenue and Taxation Code Section 7701
  If the board deems the procedure necessary in order to insure payment to the state of the amount of taxes due from any supplier under...
• California Revenue and Taxation Code Section 7702
  A supplier required to make weekly payments is not relieved of the duty of filing the verified monthly return required by Article 1 (commencing with...
• California Revenue and Taxation Code Section 7703
  Whenever any supplier who is required to pay tax in weekly installments as provided by Section 7701 fails to make a weekly return or to...
• California Revenue and Taxation Code Section 7704
  If a supplier fails to make the supplier's weekly return or to pay any weekly installment of the tax, or any part thereof, pursuant to...
• California Revenue and Taxation Code Section 7705
  If any supplier fails to pay any weekly installment of tax shown to be due by the supplier's return on the Tuesday when required to...
• California Revenue and Taxation Code Section 7706
  All jeopardy determinations including those made under Section 7704, exclusive of penalty, shall bear interest at the modified adjusted rate per month, or fraction thereof,...
• California Revenue and Taxation Code Section 7707
  Any notice required by this article shall be given in the manner prescribed in Section 7671 for giving notice of a deficiency determination.
• California Revenue and Taxation Code Section 7710
  Any supplier against whom a determination is made by the board under Article 3 (commencing with Section 7660) and Article 4 (commencing with Section 7670)...
• California Revenue and Taxation Code Section 7710.5
  Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended...
• California Revenue and Taxation Code Section 7711
  If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the supplier has so requested in...
• California Revenue and Taxation Code Section 7711.5
  The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim...
• California Revenue and Taxation Code Section 7712
  The order or decision of the board upon a petition for redetermination becomes final 30 days after the giving of notice thereof to the supplier...
• California Revenue and Taxation Code Section 7713
  All determinations made by the board under this chapter are due and payable at the time they become final. If they are not paid when...
• California Revenue and Taxation Code Section 7714
  In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period...
• California Revenue and Taxation Code Section 7715
  All payments received by the board from suppliers under this part shall be deposited by the board for the Controller in the State Treasury and...
• California Revenue and Taxation Code Section 7716
  The board shall notify the Controller of any and all determinations made pursuant to this chapter as well as the amounts self-determined under this part,...
• California Revenue and Taxation Code Section 7726
  (a) If any person becomes a supplier without first securing a license, the tax, applicable penalties and interest, if any, become immediately due and payable...
• California Revenue and Taxation Code Section 7727
  (a) The backup tax imposed under Section 7364 and any applicable penalties and interest shall be immediately due and payable. The board shall forthwith ascertain...
• California Revenue and Taxation Code Section 7728
  The board shall file a copy of this jeopardy determination with the Controller who shall forthwith collect the tax, penalty, and interest due from the...
• California Revenue and Taxation Code Section 7729
  At the request of the Controller, the Attorney General shall commence and prosecute to final determination an action at law to collect the tax, penalty,...
• California Revenue and Taxation Code Section 7730
  In the suit, a copy of the jeopardy determination certified by the secretary of the board or by the Controller, shall be prima facie evidence...
• California Revenue and Taxation Code Section 7731
  The foregoing remedies of the state are cumulative.
• California Revenue and Taxation Code Section 7732
  No action taken pursuant to this article relieves the unlicensed supplier or a highway vehicle operator/fueler in any manner from the penal provisions of this
• California Revenue and Taxation Code Section 7851
  If any supplier is delinquent in the payment of his or her tax, or in the event a determination has been made against him or...
• California Revenue and Taxation Code Section 7852
  After receiving the notice the persons so notified shall neither transfer nor make other disposition of the credits, other personal property, or debts in their...
• California Revenue and Taxation Code Section 7853
  All persons so notified shall forthwith after receipt of the notice advise the Controller of all credits, other personal property, or debts in their possession,...
• California Revenue and Taxation Code Section 7854
  If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required...
• California Revenue and Taxation Code Section 7855
  (a) The Controller may, by notice of levy served personally or by first-class mail, require all persons having in their possession, or under their control,...
• California Revenue and Taxation Code Section 7861
  The Controller may request the Attorney General to bring suit for the recovery of any unpaid tax, interest, penalties, and costs.
• California Revenue and Taxation Code Section 7862
  The Attorney General shall bring suit for any amount due and costs on the written request of the Controller and in the name of the...
• California Revenue and Taxation Code Section 7863
  Payment of an amount to the board for and on account of the tax and the acceptance thereof does not bar an action by the...
• California Revenue and Taxation Code Section 7864
  In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of...
• California Revenue and Taxation Code Section 7865
  In the action a certificate issued by the board showing unpaid taxes determined against any supplier shall be prima facie evidence of all of the...
• California Revenue and Taxation Code Section 7872
  (a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof,...
• California Revenue and Taxation Code Section 7881
  At any time within three years after any person is delinquent in the payment of any amount herein required to be paid or within 10...
• California Revenue and Taxation Code Section 7882
  The warrant shall be directed to any sheriff or marshal and shall have the same force and effect as a writ of execution. The warrant...
• California Revenue and Taxation Code Section 7883
  The Controller may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for his or her services as are provided...
• California Revenue and Taxation Code Section 7884
  The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him...
• California Revenue and Taxation Code Section 7891
  Whenever any supplier is delinquent in the payment of the tax, the Controller or his or her authorized representative may forthwith collect the tax due...
• California Revenue and Taxation Code Section 7892
  Notice of the sale and the time and place thereof shall be given to the delinquent supplier and to all persons who have an interest...
• California Revenue and Taxation Code Section 7893
  At the sale the Controller or his or her authorized agent shall sell the property in accordance with law and the notice and shall deliver...
• California Revenue and Taxation Code Section 7894
  The Controller may bid at the sale.
• California Revenue and Taxation Code Section 7895
  If upon the sale the moneys received exceed the amount of all taxes, penalties, interest, and costs due the state from the supplier, the Controller...
• California Revenue and Taxation Code Section 7916
  Upon receipt of a certificate of the Controller setting forth the amount of a taxpayer's delinquencies, the board shall pay to the Controller the amount...
• California Revenue and Taxation Code Section 7931
  Whenever the state acquires any real or personal property seized and sold for delinquent taxes of the supplier, the Controller may, with the consent of...
• California Revenue and Taxation Code Section 7932
  He may advertise the sale by one publication, at least 10 days before the date set for the sale, in a newspaper of general circulation...
• California Revenue and Taxation Code Section 7933
  The Controller or his authorized representative shall conduct the sale, and he may reject any or all bids at the sale.
• California Revenue and Taxation Code Section 7934
  The Controller shall distribute the proceeds of the sale in the following order: (a) The payment of all expenses of the sale. (b) The payment...
• California Revenue and Taxation Code Section 7935
  At the sale the Controller shall deliver to the purchaser a bill of sale for any personal property and a deed for any real property...
• California Revenue and Taxation Code Section 7956
  Whenever a supplier ceases to engage in business as a supplier within the state by reason of the discontinuance, sale, or transfer of the business,...
• California Revenue and Taxation Code Section 7957
  The notice shall give the date of discontinuance or, in the event of a sale or transfer of the business, the date thereof and the...
• California Revenue and Taxation Code Section 7958
  All amounts under this part, not yet due and payable under other provisions hereof, become due and payable concurrently with the discontinuance, sale, or transfer....
• California Revenue and Taxation Code Section 7959
  Unless notice is given as provided by Section 7956, the purchaser or transferee becomes liable for all taxes and penalties under this part accrued against...
• California Revenue and Taxation Code Section 7982
  The remedies of the State provided for in this chapter are cumulative, and no action taken by the Controller or the Attorney General constitutes an...
• California Revenue and Taxation Code Section 7983
  The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for...
• California Revenue and Taxation Code Section 8101
  The following persons who have paid a tax for motor vehicle fuel, either directly or to the vendor from whom it was purchased, or indirectly...
• California Revenue and Taxation Code Section 8101.1
  For the purposes of subdivision (a) of Section 8101, the tax shall be refunded to any person with respect to fuel used in the operation...
• California Revenue and Taxation Code Section 8101.5
  No refund of any tax shall be granted on motor vehicle fuel used in propelling an aircraft in this state.
• California Revenue and Taxation Code Section 8101.6
  (a) No refund of any tax shall be granted on motor vehicle fuel used in propelling passenger carrying vehicles, except six cents ($0.06) of the...
• California Revenue and Taxation Code Section 8101.7
  No refund of any tax shall be granted which is attributable to the distribution of motor vehicle fuel for use or used in propelling a...
• California Revenue and Taxation Code Section 8102
  (a) The claimant of a refund shall present to the Controller a claim supported by the original invoice showing the purchase or other evidence of...
• California Revenue and Taxation Code Section 8103
  The Controller, upon the presentation of the properly completed claim and the invoice or other evidence of each purchase that is satisfactory to the Controller,...
• California Revenue and Taxation Code Section 8103.5
  Any person who wilfully makes or subscribes to a claim for refund under this article which he does not believe to be true and correct...
• California Revenue and Taxation Code Section 8104
  In order to establish the validity of any claim the Controller may, upon demand, examine the books and records of the claimant for that purpose....
• California Revenue and Taxation Code Section 8104.5
  If any person does not use motor vehicle fuel as provided in subdivision (a) of Section 8101 within the time required for filing an application...
• California Revenue and Taxation Code Section 8105
  All applications for refund provided under this article shall be filed within three years from the date of the purchase of the motor vehicle fuel...
• California Revenue and Taxation Code Section 8106
  In lieu of the collection and refund of the tax on tax-paid motor vehicle fuel exported, removed, sold, or used by a supplier in a...
• California Revenue and Taxation Code Section 8107
  No refund shall be granted for losses in handling, transporting, or storing motor vehicle fuel.
• California Revenue and Taxation Code Section 8108
  If any claim for refund of tax is paid more than 20 calendar days from the date upon which the claim was received by the...
• California Revenue and Taxation Code Section 8109
  (a) A refund filed pursuant to subdivision (b) of Section 8101 shall be paid to the claimant within 20 calendar days of the receipt of...
• California Revenue and Taxation Code Section 8126
  If the board determines that any amount not required to be paid under this part has been paid by any person to the state, the...
• California Revenue and Taxation Code Section 8127
  The Controller shall thereupon credit the excess on any amounts then due from the person under this part and refund the balance to the person...
• California Revenue and Taxation Code Section 8127.5
  When an amount represented by a person who is a taxpayer under this part to a customer as constituting reimbursement for taxes due under this...
• California Revenue and Taxation Code Section 8128
  (a) Except as provided in subdivision (b) no refund under this article shall be approved by the board after three years from the last day...
• California Revenue and Taxation Code Section 8128.1
  (a) The limitation period specified in Section 8128 shall be suspended during any period of a person's life that the person is financially disabled. (b)...
• California Revenue and Taxation Code Section 8129
  The claim shall be in writing and shall state the specific grounds upon which it is founded.
• California Revenue and Taxation Code Section 8130
  Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section 6591.5, from...
• California Revenue and Taxation Code Section 8131
  (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b)...
• California Revenue and Taxation Code Section 8146
  No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this...
• California Revenue and Taxation Code Section 8147
  No suit or proceeding shall be maintained in any court for the recovery of any amount collected or paid under this part unless a claim...
• California Revenue and Taxation Code Section 8148
  Within 90 days after the mailing of the notice of action upon a claim for refund or credit, the claimant may bring an action against...
• California Revenue and Taxation Code Section 8149
  If the board or the Controller fails to mail notice of action on a claim within six months after the claim is filed, the claimant...
• California Revenue and Taxation Code Section 8149.5
  Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the State on account of...
• California Revenue and Taxation Code Section 8150
  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due from the plaintiff under this...
• California Revenue and Taxation Code Section 8151
  In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5 upon the amount found to have...
• California Revenue and Taxation Code Section 8152
  A judgment shall not be rendered in favor of the plaintiff in any action brought against the State Treasurer to recover any tax paid when...
• California Revenue and Taxation Code Section 8171
  (a) The Controller may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in...
• California Revenue and Taxation Code Section 8172
  In any action brought pursuant to subdivision (a) of Section 8171, the court may, with the consent of the Attorney General, order a change in...
• California Revenue and Taxation Code Section 8173
  The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 8171, and the provisions of the Code of Civil Procedure relating...
• California Revenue and Taxation Code Section 8174
  (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of tax nor any party related...
• California Revenue and Taxation Code Section 8191
  If the board determines that any amount has been illegally determined to be due from any person either by the person filing the return or...
• California Revenue and Taxation Code Section 8251
  The board shall enforce the provisions of this part, except in so far as duties and powers are vested in the Controller, and may prescribe,...
• California Revenue and Taxation Code Section 8252
  The board may employ attorneys, accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties under this
• California Revenue and Taxation Code Section 8253
  The board may make any examinations of the books and records of highway vehicle operators/fuelers, industrial users, pipeline operators, suppliers, train operators, or vessel operators,...
• California Revenue and Taxation Code Section 8254
  As this State is the source of petroleum products for other States, if such examination or investigation necessitates collaboration or conference with motor vehicle fuel...
• California Revenue and Taxation Code Section 8255
  (a) Upon request from the officials to whom is entrusted the enforcement of the motor fuel tax law of another government the board or the...
• California Revenue and Taxation Code Section 8256
  A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal...
• California Revenue and Taxation Code Section 8257
  (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation...
• California Revenue and Taxation Code Section 8260
  The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
• California Revenue and Taxation Code Section 8261
  (a) The board shall establish the position of the Taxpayers' Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution...
• California Revenue and Taxation Code Section 8262
  (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers...
• California Revenue and Taxation Code Section 8263
  The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes...
• California Revenue and Taxation Code Section 8264
  The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of...
• California Revenue and Taxation Code Section 8265
  (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate...
• California Revenue and Taxation Code Section 8266
  The board shall develop and implement a program that will evaluate an individual employee's or officer's performance with respect to his or her contact with...
• California Revenue and Taxation Code Section 8267
  The board shall, in cooperation with the Taxpayers' Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve...
• California Revenue and Taxation Code Section 8268
  Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include...
• California Revenue and Taxation Code Section 8269
  (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the...
• California Revenue and Taxation Code Section 8270
  (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct...
• California Revenue and Taxation Code Section 8272
  (a) The Controller shall release any levy or notice to withhold issued pursuant to this part on any property in the event the expense of...
• California Revenue and Taxation Code Section 8273
  Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure...
• California Revenue and Taxation Code Section 8276
  For the purposes of this part only, the board shall not revoke or suspend a person's license pursuant to Section 7507 or 7508 unless the...
• California Revenue and Taxation Code Section 8277
  (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an action...
• California Revenue and Taxation Code Section 8301
  Every highway vehicle operator/fueler, industrial user, pipeline operator, supplier, train operator, vessel operator and every person dealing in, removing, transporting, or storing motor vehicle fuel...
• California Revenue and Taxation Code Section 8302
  (a) Each terminal operator shall keep the following information with respect to each rack removal of motor vehicle fuel at each terminal it operates: (1)...
• California Revenue and Taxation Code Section 8303
  All records required by this chapter shall be available at all times for the inspection of the board or its representatives.
• California Revenue and Taxation Code Section 8304
  Upon demand of the board or its representatives a highway vehicle operator/fueler, industrial user, pipeline operator, supplier, train operator, and vessel operator shall furnish a...
• California Revenue and Taxation Code Section 8351
  The Controller shall transmit all money received by him or her in payment of taxes, interest, and penalties due under this part, and restitution orders...
• California Revenue and Taxation Code Section 8352
  Subject to the provisions of any budget bill heretofore or hereafter enacted, the money deposited to the credit of the Motor Vehicle Fuel Account is...
• California Revenue and Taxation Code Section 8352.1
  The money deposited to the credit of the Motor Vehicle Fuel Account may be expended for the following purposes: (a) To pay the refunds authorized...
• California Revenue and Taxation Code Section 8352.2
  Subject to the provisions of this chapter, the money deposited to the credit of the Motor Vehicle Fuel Account shall be transferred to the State...
• California Revenue and Taxation Code Section 8352.3
  Subject to Sections 8352 and 8352.1, all moneys deposited to the credit of the Motor Vehicle Fuel Account attributable to the distribution of motor vehicle...
• California Revenue and Taxation Code Section 8352.4
  Subject to Sections 8352 and 8352.1, there shall be transferred from the money deposited to the credit of the Motor Vehicle Fuel Account to the...
• California Revenue and Taxation Code Section 8352.5
  Subject to Sections 8352 and 8352.1, there shall be transferred from the money deposited to the credit of the Motor Vehicle Fuel Account to the...
• California Revenue and Taxation Code Section 8352.6
  (a) (1) Subject to Section 8352.1, on the first day of every month, there shall be transferred from moneys deposited to the credit of the...
• California Revenue and Taxation Code Section 8352.8
  (a) The Conservation and Enforcement Services Account is hereby established as an account in the Off-Highway Vehicle Trust Fund created by Section 38225 of the...
• California Revenue and Taxation Code Section 8352.9
  The Controller shall withhold from any funds transferred pursuant to any section of this chapter an amount equal to the cost, as determined by the...
• California Revenue and Taxation Code Section 8353
  By the 28th day of each calendar month, the balance remaining to the credit of the Motor Vehicle Fuel Account at the close of business...
• California Revenue and Taxation Code Section 8359
  The board may, without at the time furnishing vouchers and itemized statements, draw from the Motor Vehicle Fuel Account a sum not to exceed five...
• California Revenue and Taxation Code Section 8360
  The board may pay out of the appropriations made to it from the Motor Vehicle Fuel Account all expenses incurred in the prosecution before any...
• California Revenue and Taxation Code Section 8401
  It is unlawful for any person, firm, association, or corporation, or any officer or agent thereof, through false statement, trick or device, or otherwise, to...
• California Revenue and Taxation Code Section 8402
  It is unlawful for any person, firm, association, or corporation, or any officer or agent thereof, to do any of the following: (a) Fail to...
• California Revenue and Taxation Code Section 8403
  It is unlawful for any person, firm, association, or corporation, or any officer or agent thereof, to conduct any activities requiring a license under this...
• California Revenue and Taxation Code Section 8404
  (a) Any person required to make, render, sign, or verify any return or report who makes any false or fraudulent return or report with intent...
• California Revenue and Taxation Code Section 8405
  (a) Notwithstanding any other provision of this part, any person who willfully evades or attempts in any manner to evade or defeat the payment of...
• California Revenue and Taxation Code Section 8406
  Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense,...
• California Revenue and Taxation Code Section 8407
  (a) (1) Restitution orders or any other amounts imposed by a court of competent jurisdiction for criminal offenses upon a person or any other entity...
• California Revenue and Taxation Code Section 8500
  Except when the context otherwise requires, the definitions given in this chapter govern the construction of this chapter.
• California Revenue and Taxation Code Section 8501
  As used in this chapter, the following definitions have the following meanings: (a) "Commission" means the Metropolitan Transportation Commission created by Title 7.1 (commencing with...
• California Revenue and Taxation Code Section 8502
  The commission may impose, in addition to any other tax authorized by this division, a tax on the privilege of selling within the region, motor...
• California Revenue and Taxation Code Section 8503
  (a) Prior to imposing the tax, the commission shall adopt a regional transportation expenditure plan for the revenues derived from the tax. The regional transportation...
• California Revenue and Taxation Code Section 8504
  (a) Following the adoption by the commission of a regional transportation expenditure plan, the board of supervisors of each county and city and county in...
• California Revenue and Taxation Code Section 8505
  Upon approval of the measure by the margin of voters within the region voting at a local election as determined necessary by the California Constitution...
• California Revenue and Taxation Code Section 8506
  The commission shall contract with the State Board of Equalization for the administration of any tax imposed under this chapter, and the board shall be...
• California Revenue and Taxation Code Section 8507
  The State Board of Equalization shall adopt the necessary rules and regulations to administer the tax.
• California Revenue and Taxation Code Section 8508
  After deducting its cost of administering the tax, the State Board of Equalization shall periodically transmit the net revenues to the commission as promptly as...
• California Revenue and Taxation Code Section 8509
  The net revenues received by the commission shall be expended only in accordance with the regional transportation expenditure plan adopted pursuant to Section 8503, except...
• California Revenue and Taxation Code Section 8510
  In order to be eligible for funds derived from the tax, project sponsors shall comply with all applicable commission rules and regulations including, but not...
• California Revenue and Taxation Code Section 8511
  The commission's regional transportation expenditure plan shall include a process of ensuring periodic public review of the progress of the regional transportation expenditure plan and...
• California Revenue and Taxation Code Section 8512
  The commission may, by a two-thirds vote, amend the regional transportation expenditure plan after a minimum of two public hearings in accordance with Section 8511....
• California Revenue and Taxation Code Section 8513
  (a) If requested to do so by the commission in its resolution calling for an election, the board of supervisors, as part of the ballot...
• California Revenue and Taxation Code Section 8514
  (a) The bonds authorized by the voters concurrently with the approval of the tax may be issued at any time by the commission and shall...
• California Revenue and Taxation Code Section 8515
  Limited tax bonds shall be issued pursuant to a resolution adopted at any time by a two-thirds vote of the commission. Each resolution shall provide...
• California Revenue and Taxation Code Section 8516
  (a) A resolution authorizing the issuance of bonds shall state all of the following: (1) The purposes for which the proposed debt is to be...
• California Revenue and Taxation Code Section 8517
  The bonds shall bear interest at a rate or rates not exceeding the maximum allowable by law, payable at intervals determined by the commission, except...
• California Revenue and Taxation Code Section 8518
  In the resolution authorizing the issuance of the bonds, the commission may also provide for the call and redemption of the bonds prior to maturity...
• California Revenue and Taxation Code Section 8519
  The principal of, and interest on, the bonds shall be payable in lawful money of the United States at the office of the treasurer of...
• California Revenue and Taxation Code Section 8520
  The bonds, or each series thereof, shall be dated and numbered consecutively and shall be signed by the chairperson or vice chairperson of the commission...
• California Revenue and Taxation Code Section 8521
  The bonds may be sold as the commission determines by resolution, and the bonds may be sold at a price below par, whether by negotiated...
• California Revenue and Taxation Code Section 8522
  Delivery of any bonds may be made at any place either inside or outside the state, and the purchase price may be received in cash...
• California Revenue and Taxation Code Section 8523
  All accrued interest and premiums received on the sale of the bonds shall be placed in the fund to be used for the payment of...
• California Revenue and Taxation Code Section 8524
  (a) The commission may provide for the issuance, sale, or exchange of refunding bonds to redeem or retire any bonds issued by the commission upon...
• California Revenue and Taxation Code Section 8525
  (a) The commission may borrow money in anticipation of the sale of bonds which have been authorized pursuant to this chapter, but which have not...
• California Revenue and Taxation Code Section 8526
  Any bonds issued under this chapter are legal investment for all trust funds; for the funds of insurance companies, commercial and savings banks, and trust...
• California Revenue and Taxation Code Section 8601
  This part is known and may be cited as the "Use Fuel Tax Law."
• California Revenue and Taxation Code Section 8602
  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
• California Revenue and Taxation Code Section 8603
  As used in this part "motor vehicle" includes every self-propelled vehicle operated or suitable for operation on the highway, except a vehicle used exclusively upon...
• California Revenue and Taxation Code Section 8604
  "Fuel" includes any combustible gas or liquid, by whatever name the gas or liquid may be known or sold, of a kind used in an...
• California Revenue and Taxation Code Section 8605
  "Highway" includes a way or place, of whatever nature, publicly maintained and open to the use of the public for purposes of vehicular travel. A...
• California Revenue and Taxation Code Section 8606
  "Person" includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city and...
• California Revenue and Taxation Code Section 8607
  "Use" includes the placing of fuel into any receptacle on a motor vehicle from which fuel is supplied for the propulsion of the vehicle unless...
• California Revenue and Taxation Code Section 8608
  (a) "User" includes any person who, within the meaning of the term "use" as defined in this chapter, uses fuel. (b) Article 1 (commencing with...
• California Revenue and Taxation Code Section 8609
  "In this State" or "in the State" means within the exterior limits of the State of California and includes all territory within these limits owned...
• California Revenue and Taxation Code Section 8610
  "Vendor" includes every person who sells fuel in this state and places, or causes to be placed, the fuel into any receptacle on a motor...
• California Revenue and Taxation Code Section 8611
  "Sell" includes any transfer of title or possession, exchange, or barter, in any manner or by any means whatsoever, for a consideration.
• California Revenue and Taxation Code Section 8612
  "Fuel tank" means any receptacle on a motor vehicle from which fuel is supplied for the propulsion of the vehicle, exclusive of a cargo tank...
• California Revenue and Taxation Code Section 8613
  "Natural gas" means naturally occurring mixtures of hydrocarbon gases and vapors consisting principally of methane, whether in gaseous or liquid form.
• California Revenue and Taxation Code Section 8615
  "Standard pressure and temperature" means 14.73 pounds of pressure per square inch at 60 Fahrenheit.
• California Revenue and Taxation Code Section 8619
  "Interstate user" includes any person who uses fuel in the propulsion of a motor vehicle in this state and who operates the motor vehicle within...
• California Revenue and Taxation Code Section 8620
  "Qualified motor vehicle" means a motor vehicle that is used, designed, or maintained for transportation of persons or property, and that has two axles and...
• California Revenue and Taxation Code Section 8621
  "Recreational vehicle" means a vehicle such as a motor home, pickup truck with attached camper, and bus when used exclusively for personal pleasure by an...
• California Revenue and Taxation Code Section 8651
  (a) An excise tax is hereby imposed for the use of fuel at the following rate per gallon: (1) Fourteen cents ($0.14) during 1990, on...
• California Revenue and Taxation Code Section 8651.5
  Notwithstanding the provisions of Section 8651, on or after January 1, 1966 the excise tax imposed upon liquefied petroleum gas shall be at the rate...
• California Revenue and Taxation Code Section 8651.6
  Notwithstanding the provisions of Sections 8651 and 8651.5, on or after January 1, 1971, the excise tax imposed upon natural gas shall be at the...
• California Revenue and Taxation Code Section 8651.7
  (a) The owner or operator, except an interstate user, of a vehicle propelled by a system using liquefied petroleum gas, liquid natural gas, or compressed...
• California Revenue and Taxation Code Section 8651.8
  (a) Notwithstanding Section 8651, the excise tax imposed upon ethanol or methanol containing not more than 15 percent gasoline or diesel fuels shall be one-half...
• California Revenue and Taxation Code Section 8652
  No tax shall be imposed upon any user with respect to that fuel which the user establishes to the satisfaction of the board is used:...
• California Revenue and Taxation Code Section 8653
  No tax shall be imposed upon any user with respect to that fuel which the user establishes to the satisfaction of the board is used...
• California Revenue and Taxation Code Section 8653.1
  No tax shall be imposed on any user with respect to fuel used in the operation of a motor vehicle on any highway which is...
• California Revenue and Taxation Code Section 8654
  No tax shall be imposed as to any fuel used in any motor vehicle owned by any county, city and county, city, district, or other...
• California Revenue and Taxation Code Section 8655
  (a) This section shall be known and may be cited as the Mills-Hayes Act. (b) No tax shall be imposed upon fuel used by: (1)...
• California Revenue and Taxation Code Section 8655.5
  (a) Commencing with the 1984-85 fiscal year, the Controller shall annually transfer from the General Fund to the Highway Users Tax Account in the Transportation...
• California Revenue and Taxation Code Section 8657
  (a) Notwithstanding any provision of the Alcoholic Beverage Control Act (Division 9 (commencing with Section 23000) of the Business and Professions Code) any alcohol produced...
• California Revenue and Taxation Code Section 8691
  Effective on and after January 1, 1996, Chapter 2 (commencing with Section 9405) of Part 3.5 shall apply to all interstate users.
• California Revenue and Taxation Code Section 8701
  Every person desiring to become a user of fuel within this state shall secure a use fuel tax permit.
• California Revenue and Taxation Code Section 8702
  Applications for permits shall be made to the board upon forms prescribed by the board.
• California Revenue and Taxation Code Section 8703
  On receipt of an application and after the deposit of such security as the board may require pursuant to Section 8951, the board shall issue...
• California Revenue and Taxation Code Section 8704
  Whenever any user fails to comply with any provision of this part or any rule or regulation of the board prescribed and adopted under this...
• California Revenue and Taxation Code Section 8705
  It is unlawful for any person whose permit has been canceled or revoked to operate as a user of fuel in this State until he...
• California Revenue and Taxation Code Section 8706
  The board or its authorized representatives may impound the vehicles of a user whose permit has been revoked and who continues to use fuel after...
• California Revenue and Taxation Code Section 8707
  Subsequent to the revocation of the permit of a user the board shall reinstate the permit when the user pays the amount of excise tax...
• California Revenue and Taxation Code Section 8708
  The board or its authorized representative may issue a California fuel trip permit to interstate users for entry into this state. The California fuel trip...
• California Revenue and Taxation Code Section 8711
  Every person desiring to become a vendor shall first secure a vendor use fuel tax permit.
• California Revenue and Taxation Code Section 8712
  Applications for permits shall be made to the board upon forms prescribed by the board.
• California Revenue and Taxation Code Section 8713
  On receipt of an application the board shall issue to the applicant a vendor use fuel tax permit authorizing him to become a vendor of...
• California Revenue and Taxation Code Section 8714
  Whenever any vendor fails to comply with any provision of this part or any rule or regulation of the board prescribed and adopted under this...
• California Revenue and Taxation Code Section 8715
  It is unlawful for any person to operate as a vendor of fuel in this State without a permit or after a permit has been...
• California Revenue and Taxation Code Section 8716
  (a) A permit shall be held only by persons actively engaging in or conducting a business as a vendor of fuel taxable under this part....
• California Revenue and Taxation Code Section 8732
  A vendor of fuel the use of which is taxable under this part, who sells and delivers such fuel into a fuel tank shall, at...
• California Revenue and Taxation Code Section 8732.1
  Without requiring the issuance of a vendor use fuel tax permit, the board may issue written authorization to a political subdivision of this state which...
• California Revenue and Taxation Code Section 8732.5
  A vendor is relieved from liability to collect use fuel tax which became due and payable subsequent to July 1, 1958, insofar as the sales...
• California Revenue and Taxation Code Section 8733
  The tax required to be collected by the vendor constitutes a debt owed by the vendor to this State.
• California Revenue and Taxation Code Section 8734
  The board may require vendors to submit at such times as it shall designate copies of the receipts given pursuant to Section 8732.
• California Revenue and Taxation Code Section 8735
  The provisions of Chapters 4 to 9, inclusive, of this part shall apply to any vendor in the same manner as such provisions apply to...
• California Revenue and Taxation Code Section 8751
  The excise tax imposed by this part is due and payable quarterly on or before the last day of the calendar month next succeeding each...
• California Revenue and Taxation Code Section 8751.5
  If any user has paid the tax to a vendor who is the holder of a valid vendor's permit issued under this part, he shall...
• California Revenue and Taxation Code Section 8752
  (a) Except as provided in subdivision (b), on or before the last day of the calendar month following each quarterly period, every user shall, except...
• California Revenue and Taxation Code Section 8753
  The user shall accompany each return with a remittance payable to the board for the amount of tax due.
• California Revenue and Taxation Code Section 8754
  The board for good cause may extend for not to exceed one month the time for making any return or paying any tax required under...
• California Revenue and Taxation Code Section 8755
  The board, if it deems it necessary in order to ensure payment of the tax imposed by this part, or to facilitate the administration of...
• California Revenue and Taxation Code Section 8760
  (a) Any person whose estimated tax liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant...
• California Revenue and Taxation Code Section 8761
  If the board finds that a person's failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to...
• California Revenue and Taxation Code Section 8762
  (a) "Electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through...
• California Revenue and Taxation Code Section 8763
  (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and...
• California Revenue and Taxation Code Section 8776
  If the board is dissatisfied with the return filed, it may compute and determine the amount to be paid upon the basis of any information...
• California Revenue and Taxation Code Section 8777
  The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section...
• California Revenue and Taxation Code Section 8778
  In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against the interest...
• California Revenue and Taxation Code Section 8779
  If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or the...
• California Revenue and Taxation Code Section 8780
  If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or...
• California Revenue and Taxation Code Section 8781
  The board shall give the user written notice of its determination. The notice shall be placed in a sealed envelope, with postage paid, addressed to...
• California Revenue and Taxation Code Section 8782
  Except in the case of fraud, intent to evade the tax, or failure to make a return, every notice of a deficiency determination shall be...
• California Revenue and Taxation Code Section 8782.1
  In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be mailed within...
• California Revenue and Taxation Code Section 8783
  If before the expiration of the time prescribed in Section 8782 for the mailing of a notice of deficiency determination the taxpayer has consented in...
• California Revenue and Taxation Code Section 8801
  If any user fails to make a return, the board shall make an estimate of the amount of fuel used by the user which is...
• California Revenue and Taxation Code Section 8802
  In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against interest and...
• California Revenue and Taxation Code Section 8803
  The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section...
• California Revenue and Taxation Code Section 8804
  If the failure of a user to file a return is due to fraud or an intent to evade the tax, a penalty of 25...
• California Revenue and Taxation Code Section 8805
  Promptly after making its determination the board shall give to the user written notice of its estimate and determination, the notice to be served personally...
• California Revenue and Taxation Code Section 8826
  If the board believes that the collection of any amount of excise tax imposed under this part will be jeopardized by delay, it shall thereupon...
• California Revenue and Taxation Code Section 8827
  If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 10 days after service upon the user...
• California Revenue and Taxation Code Section 8828
  The user against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 of this chapter. He shall, however,...
• California Revenue and Taxation Code Section 8828.5
  In accordance with such rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an...
• California Revenue and Taxation Code Section 8829
  Any notice required by this article may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
• California Revenue and Taxation Code Section 8851
  Any user against whom a determination is made under Article 2 (commencing with Section 8776) or 3 (commencing with Section 8801) may petition for a...
• California Revenue and Taxation Code Section 8851.5
  Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended...
• California Revenue and Taxation Code Section 8852
  If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the user has so requested in...
• California Revenue and Taxation Code Section 8852.5
  The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim...
• California Revenue and Taxation Code Section 8853
  The order or decision of the board upon a petition for redetermination becomes final 30 days after mailing of notice thereof.
• California Revenue and Taxation Code Section 8854
  All determinations made by the board under Articles 2 or 3 of this chapter are due and payable at the time they become final. If...
• California Revenue and Taxation Code Section 8855
  Any notice required by this article shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
• California Revenue and Taxation Code Section 8876
  (a) Any user who fails to pay any tax, except taxes determined by the board under Article 2 (commencing with Section 8776) or Article 3...
• California Revenue and Taxation Code Section 8876.5
  (a) If the board finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per...
• California Revenue and Taxation Code Section 8877
  (a) If the board finds that a person's failure to make a timely return or payment is due to reasonable cause and circumstances beyond the...
• California Revenue and Taxation Code Section 8878
  If the board finds that a person's failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise...
• California Revenue and Taxation Code Section 8878.5
  (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure...
• California Revenue and Taxation Code Section 8879
  (a) If the board finds that a person's failure to make a timely return or payment is due to the person's reasonable reliance on written...
• California Revenue and Taxation Code Section 8880
  (a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to file a return required...
• California Revenue and Taxation Code Section 8951
  The board, whenever it deems it necessary to ensure compliance with this part or any rule or regulation adopted under this part, may require any...
• California Revenue and Taxation Code Section 8952
  If any user is delinquent in the payment of any obligation imposed under this part, or in the event a determination has been made against...
• California Revenue and Taxation Code Section 8953
  After receiving the notice the persons so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in...
• California Revenue and Taxation Code Section 8954
  All persons so notified shall forthwith after receipt of the notice advise the board of all credits, other personal property, or debts in their possession,...
• California Revenue and Taxation Code Section 8955
  If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required...
• California Revenue and Taxation Code Section 8956
  If, at the time a person ceases to be a user or vendor under this part, the board holds security pursuant to Section 8951 in...
• California Revenue and Taxation Code Section 8957
  (a) Subject to the limitations in subdivisions (b) and (c), the board may by notice of levy, served personally or by first-class mail, require all...
• California Revenue and Taxation Code Section 8958
  (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the...
• California Revenue and Taxation Code Section 8971
  At any time within three years after any tax or any amount of tax required to be collected becomes due and payable and at any...
• California Revenue and Taxation Code Section 8972
  In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of...
• California Revenue and Taxation Code Section 8973
  In the action a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the tax, of the delinquency...
• California Revenue and Taxation Code Section 8991
  Notwithstanding the provisions of Section 8996, the excise tax, interest, and penalties are a lien upon and have the effect of an execution duly levied...
• California Revenue and Taxation Code Section 8992
  The lien arising under Section 8991 attaches at the time a vehicle is operated in this state through the use of fuel taxable under this
• California Revenue and Taxation Code Section 8993
  The lien arising under Section 8991 shall not be removed until the excise tax, interest, and penalties are paid or the vehicle or other property...
• California Revenue and Taxation Code Section 8994
  The lien arising under Section 8991 as to the tax and interest, but exclusive of penalties, upon personal property is paramount to all private liens...
• California Revenue and Taxation Code Section 8995
  The Department of Motor Vehicles may transfer the registered ownership of any motor vehicle using fuel taxable under this part only after a certificate of...
• California Revenue and Taxation Code Section 8996
  (a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof,...
• California Revenue and Taxation Code Section 9001
  At any time within three years after any person is delinquent in the payment of any amount herein required to be paid or within 10...
• California Revenue and Taxation Code Section 9002
  The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for his or her services as are provided...
• California Revenue and Taxation Code Section 9003
  The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him...
• California Revenue and Taxation Code Section 9011
  Whenever any user is delinquent in the payment of the obligations imposed under this part, the board or its authorized representative may collect the amount...
• California Revenue and Taxation Code Section 9012
  Notice of the sale and the time and place thereof shall be given in writing to the delinquent user and to all persons who have...
• California Revenue and Taxation Code Section 9012.5
  The board may seize any motor vehicle subject to the lien of the tax and thereafter sell the vehicle at private sale to pay the...
• California Revenue and Taxation Code Section 9012.6
  Notice of the sale shall be given in writing to the delinquent user and to all persons appearing of record to have an interest in...
• California Revenue and Taxation Code Section 9013
  At any sale the board or its authorized agent shall sell the property in accordance with the law and the notice and shall deliver to...
• California Revenue and Taxation Code Section 9014
  If upon any sale the moneys received exceed the amount due to the state from the user, the board shall return the excess to the...
• California Revenue and Taxation Code Section 9021
  If any vendor liable for any amount under this part sells out his or her business or stock of goods or quits the business, his...
• California Revenue and Taxation Code Section 9022
  (a) If the purchaser of a business or stock of goods fails to withhold the purchase price as required, he or she becomes personally liable...
• California Revenue and Taxation Code Section 9023
  The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the...
• California Revenue and Taxation Code Section 9024
  The obligation of the successor shall be enforced by serving a notice of successor liability on the person. The notice shall be served in the...
• California Revenue and Taxation Code Section 9031
  The remedies of the State provided for in this chapter are cumulative, and no action taken by the board constitutes an election by the State...
• California Revenue and Taxation Code Section 9032
  The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for...
• California Revenue and Taxation Code Section 9033
  (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together...
• California Revenue and Taxation Code Section 9033.5
  The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 9033 an...
• California Revenue and Taxation Code Section 9035
  (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount...
• California Revenue and Taxation Code Section 9151
  If the board determines that any amount not required to be paid under this part has been paid by any person, the board shall set...
• California Revenue and Taxation Code Section 9151.5
  When an amount represented by a person who is a taxpayer under this part to a customer as constituting reimbursement for taxes due under this...
• California Revenue and Taxation Code Section 9152
  (a) Except as provided in subdivision (b), no refund shall be approved by the board after three years from the last day of the month...
• California Revenue and Taxation Code Section 9152.1
  (a) The limitation period specified in Section 9152 shall be suspended during any period of a person's life that the person is financially disabled. (b)...
• California Revenue and Taxation Code Section 9152.2
  Notwithstanding Section 9152, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use...
• California Revenue and Taxation Code Section 9153
  The claim shall be in writing and shall state the specific grounds upon which it is founded.
• California Revenue and Taxation Code Section 9155
  Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section 6591.5 from...
• California Revenue and Taxation Code Section 9156
  (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b)...
• California Revenue and Taxation Code Section 9171
  No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this...
• California Revenue and Taxation Code Section 9172
  No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or...
• California Revenue and Taxation Code Section 9173
  Within 90 days after the mailing of the notice of the board's action upon a claim for refund or credit, the claimant may bring an...
• California Revenue and Taxation Code Section 9173.5
  If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to...
• California Revenue and Taxation Code Section 9173.6
  Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the State on account of...
• California Revenue and Taxation Code Section 9174
  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any amounts due from the plaintiff under this...
• California Revenue and Taxation Code Section 9175
  A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any amount paid when the...
• California Revenue and Taxation Code Section 9181
  (a) The board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in...
• California Revenue and Taxation Code Section 9182
  In any action brought pursuant to subdivision (a) of Section 9181, the court may, with the consent of the Attorney General, order a change in...
• California Revenue and Taxation Code Section 9183
  The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 9181, and the provisions of the Code of Civil Procedure relating...
• California Revenue and Taxation Code Section 9184
  (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of tax nor any party related...
• California Revenue and Taxation Code Section 9196
  If any amount has been illegally determined either by the person filing the return or by the board, the board shall set forth that fact...
• California Revenue and Taxation Code Section 9251
  The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of...
• California Revenue and Taxation Code Section 9252
  The board may employ accountants, auditors, investigators, assistants, and clerks necessary for the efficient administration of this part.
• California Revenue and Taxation Code Section 9253
  Every user and every person dealing in, transporting, or storing fuel in this State shall keep such records, receipts, invoices, and other pertinent papers with...
• California Revenue and Taxation Code Section 9254
  The board or its authorized representative may examine the books, papers, records, and equipment of any user or person dealing in, transporting, or storing fuel...
• California Revenue and Taxation Code Section 9255
  It is unlawful for the board or any person having an administrative duty under this part to make known in any manner whatever the business...
• California Revenue and Taxation Code Section 9255.1
  (a) Upon request from the officials to whom is entrusted the enforcement of the motor fuel tax laws of another government, the board may furnish...
• California Revenue and Taxation Code Section 9255.2
  (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation...
• California Revenue and Taxation Code Section 9256
  Before registering any motor vehicle, the Department of Motor Vehicles shall ascertain from the applicant for registration whether or not the motor vehicle sought to...
• California Revenue and Taxation Code Section 9257
  A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal...
• California Revenue and Taxation Code Section 9258
  On or after January 1, 1976, any person who equips a vehicle with a system using liquefied petroleum gas, compressed natural gas or liquid natural...
• California Revenue and Taxation Code Section 9260
  The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
• California Revenue and Taxation Code Section 9261
  (a) The board shall establish the position of the Taxpayers' Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution...
• California Revenue and Taxation Code Section 9262
  (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers...
• California Revenue and Taxation Code Section 9263
  The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes...
• California Revenue and Taxation Code Section 9264
  The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of...
• California Revenue and Taxation Code Section 9265
  (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate...
• California Revenue and Taxation Code Section 9266
  The board shall develop and implement a program that will evaluate an individual employee's or officer's performance with respect to his or her contact with...
• California Revenue and Taxation Code Section 9267
  The board shall, in cooperation with the Taxpayers' Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve...
• California Revenue and Taxation Code Section 9268
  Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include...
• California Revenue and Taxation Code Section 9269
  (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the...
• California Revenue and Taxation Code Section 9270
  (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct...
• California Revenue and Taxation Code Section 9271
  (a) It is the intent of the Legislature that the State Board of Equalization, its staff, and the Attorney General pursue settlements as authorized under...
• California Revenue and Taxation Code Section 9272
  (a) The board shall release any levy or notice to withhold issued pursuant to this part on any property in the event that the expense...
• California Revenue and Taxation Code Section 9272.1
  (a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the...
• California Revenue and Taxation Code Section 9273
  Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure...
• California Revenue and Taxation Code Section 9274
  (a) A taxpayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by...
• California Revenue and Taxation Code Section 9275
  (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with...
• California Revenue and Taxation Code Section 9276
  For the purposes of this part only, the board shall not revoke or suspend a person's permit pursuant to Section 8704 or 8714 unless the...
• California Revenue and Taxation Code Section 9277
  (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an action...
• California Revenue and Taxation Code Section 9278
  (a) (1) Beginning January 1, 2003, the executive director and chief counsel of the board, or their delegates, may compromise any final tax liability in...
• California Revenue and Taxation Code Section 9278
  (a) (1) The executive director and chief counsel of the board, or their delegates, may compromise any final tax liability in which the reduction of...
• California Revenue and Taxation Code Section 9301
  The board shall transmit all money received by it under this part, except the amounts of overpayments of the fees required by Section 8707 and...
• California Revenue and Taxation Code Section 9302
  All money deposited in the fund under this part is hereby appropriated as follows: (a) To pay the refunds authorized in this part. (b) To...
• California Revenue and Taxation Code Section 9303
  The Controller shall transfer the balance of all money deposited in the Motor Vehicle Fuel Account in the Transportation Tax Fund under this part, after...
• California Revenue and Taxation Code Section 9304
  The Controller shall make the transfers at the same time as the transfers to the Highway Users Tax Account in the Transportation Tax Fund of...
• California Revenue and Taxation Code Section 9351
  Any person who places or causes to be placed fuel into a receptacle on a motor vehicle from which receptacle fuel is supplied for the...
• California Revenue and Taxation Code Section 9352
  Any person who fails or refuses to file any return required to be made, or who fails or refuses to furnish a supplemental return or...
• California Revenue and Taxation Code Section 9353
  Any person required to make, render, sign, or verify any return who makes any false or fraudulent return with intent to defeat or evade the...
• California Revenue and Taxation Code Section 9354
  Any violation of the provisions of this part, except as otherwise provided, is a misdemeanor and is punishable as such.
• California Revenue and Taxation Code Section 9354.5
  Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the determination of an amount due...
• California Revenue and Taxation Code Section 9355
  Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense,...
• California Revenue and Taxation Code Section 9401
  The board, with the approval of the Department of Finance, may on behalf of the state become a party to a reciprocal fuel tax agreement...
• California Revenue and Taxation Code Section 9405
  This chapter shall be administered in conjunction with the IFTA, the Use Fuel Tax Law (Part 3 (commencing with Section 8601)), and the Diesel Fuel...
• California Revenue and Taxation Code Section 9407
  (a) The IFTA, for the purposes of this chapter, may be used to: (1) Determine the base state jurisdiction for motor carriers engaged in interstate...
• California Revenue and Taxation Code Section 9410
  "Contractor" includes a subcontractor.
• California Revenue and Taxation Code Section 9411
  "IFTA" means the International Fuel Tax Agreement. The International Fuel Tax Agreement consists of the Articles of Agreement, the Procedures Manual, the Audit Manual, as...
• California Revenue and Taxation Code Section 9420
  Except for trip permits as provided in Sections 8708 and 60122, all interstate users who choose to obtain an IFTA license from the board shall...
• California Revenue and Taxation Code Section 9425
  The exemptions in Chapter 2 (commencing with Section 8651) of Part 3 do not apply to IFTA-required returns. However, the exempt use shall be refunded...
• California Revenue and Taxation Code Section 9430
  (a) The board shall make available any and all information obtained under this chapter to any member jurisdiction of the IFTA, a designee of the...
• California Revenue and Taxation Code Section 9432
  The board shall transmit all moneys received by it under this chapter to the Treasurer to be deposited in the State Treasury. The board in...
• California Revenue and Taxation Code Section 9433
  The fees paid for licenses and decals issued under Section 9420 shall be deposited in a reserve account in the State Treasury and shall, upon...
• California Revenue and Taxation Code Section 9501
  (a) Except as specified in subdivision (c), in addition to taxes imposed pursuant to Chapter 5 (commencing with Section 99500) of Part 11 of Division...
• California Revenue and Taxation Code Section 9502
  (a) Prior to imposition and collection of any tax under this part, a proposition granting authority to the county to impose the tax shall be...
• California Revenue and Taxation Code Section 9502.5
  If the countywide tax is imposed within the County of Los Angeles, the portion of the proceeds of the tax allocated and spent within the...
• California Revenue and Taxation Code Section 9503
  (a) The county shall contract with the State Board of Equalization for the administration of any tax imposed under this part, and the state board...
• California Revenue and Taxation Code Section 9504
  The State Board of Equalization shall adopt the necessary rules and regulations to administer the tax.
• California Revenue and Taxation Code Section 9505
  After deducting its cost in administering the tax, the State Board of Equalization shall transmit the net revenues to the county periodically as promptly as...
• California Revenue and Taxation Code Section 9506
  The ordinance shall include provisions identical to those contained in Part 2 (commencing with Section 7301), Part 3 (commencing with Section 8601), and Part 31...
• California Revenue and Taxation Code Section 9507
  The net revenues received by counties and cities from taxes imposed under this part shall be expended only for the purposes authorized by Article XIX...
• California Revenue and Taxation Code Section 10701
  This part is known and may be cited as the "Vehicle License Fee Law."
• California Revenue and Taxation Code Section 10702
  "Vehicle" means every vehicle subject to registration under the Vehicle Code.
• California Revenue and Taxation Code Section 10703
  "Department" means the Department of Motor Vehicles.
• California Revenue and Taxation Code Section 10704
  "Horseless carriage" means any vehicle within the provisions of Section 5004 of the Vehicle Code.
• California Revenue and Taxation Code Section 10705
  "Registration year" is the period of time beginning with the date the vehicle is first required to be registered in this state under the provisions...
• California Revenue and Taxation Code Section 10706
  "Year-round registration" is a system whereby the Director of Motor Vehicles designates a date for the expiration of registration of a vehicle and renewal thereof...
• California Revenue and Taxation Code Section 10751
  A license fee is hereby imposed for the privilege of operating upon the public highways in this state any vehicle of a type which is...
• California Revenue and Taxation Code Section 10752
  (a) The annual amount of the license fee for any vehicle, other than a trailer or semitrailer, as described in subdivision (a) of Section 5014.1...
• California Revenue and Taxation Code Section 10752.1
  (a) The annual amount of the license fee for a trailer coach which is required to be moved under permit as authorized in Section 35790...
• California Revenue and Taxation Code Section 10752.2
  (a) For initial or renewal registrations due on and after May 19, 2009, but before July 1, 2011, in addition to the annual license fee...
• California Revenue and Taxation Code Section 10752.5
  (a) The additional revenue resulting from the amendments made to Sections 10752 and 10752.1, and the addition of Section 17052.2, by Chapter 18 of the...
• California Revenue and Taxation Code Section 10752.7
  Designated vehicle license fee revenues shall not, for purposes of an ordinance of the County of Nevada that requires that any revenues derived under this...
• California Revenue and Taxation Code Section 10753
  (a) Upon the first sale of a new vehicle to a consumer and upon each sale of a used vehicle to a consumer, the department...
• California Revenue and Taxation Code Section 10753.2
  (a) After determining the cost price to the purchaser, as provided in this article, the department shall classify or reclassify every vehicle, other than a...
• California Revenue and Taxation Code Section 10753.3
  (a) Except as otherwise provided in subdivision (b), the market value of a trailer coach which must be moved under permit, for each registration year...
• California Revenue and Taxation Code Section 10753.4
  (a) Notwithstanding any other provisions of law, every dealer who sells a trailer coach required to be moved under permit shall state on a certificate...
• California Revenue and Taxation Code Section 10753.5
  Notwithstanding any other provisions of this part, the annual amount of the license fee for a vehicle that has been assigned a special identification plate...
• California Revenue and Taxation Code Section 10753.6
  (a) Notwithstanding any other provisions of this part, the cost of any modifications to any vehicle which are necessary to enable a disabled person to...
• California Revenue and Taxation Code Section 10753.7
  (a) Upon the sale or transfer of ownership of a used vehicle currently registered in this state, if any license fee due thereon has already...
• California Revenue and Taxation Code Section 10754.1
  For purposes of applying paragraph (1) of subdivision (b) of Section 10754, the vehicle license fees, due in 1998 on or before December 31 of...
• California Revenue and Taxation Code Section 10754.11
  (a) (1) On August 15, 2006, the Controller shall transfer from the General Fund to the Gap Repayment Fund, which is hereby created in the...
• California Revenue and Taxation Code Section 10755
  Whenever, by reason of the assignment or reassignment of an expiration date by the Director of Motor Vehicles, the registration year for the vehicle is...
• California Revenue and Taxation Code Section 10756
  If any vehicle which is exempt under Section 10781 or 10782 ceases to be so exempt by reason of change of ownership, the application shall...
• California Revenue and Taxation Code Section 10757
  (a) No additional license fee shall be imposed under this part upon any vehicle upon the transfer of ownership of the vehicle, except as provided...
• California Revenue and Taxation Code Section 10758
  The license fee imposed under this part is in lieu of all taxes according to value levied for state or local purposes on vehicles of...
• California Revenue and Taxation Code Section 10759
  In computing any fee, offset, or penalty imposed by this chapter, whether on a proration or otherwise, a fraction of a dollar is disregarded, unless...
• California Revenue and Taxation Code Section 10760
  (a) Notwithstanding any other provision of law, a mobilehome sold new on or before June 30, 1980, on which the license fee required to be...
• California Revenue and Taxation Code Section 10766
  For the purpose of this article, "trailer coach" shall have the same meaning that is provided in the Vehicle Code.
• California Revenue and Taxation Code Section 10767
  The provisions of this part shall apply to trailer coaches except as otherwise provided in this article.
• California Revenue and Taxation Code Section 10768
  Sections 10853, 10854, 10855, and 10856 of this part do not apply to the license fee imposed with respect to trailer coaches.
• California Revenue and Taxation Code Section 10769
  Whenever any trailer coach is in this State without the license fee having first been paid as required by Section 10851 of this part, the...
• California Revenue and Taxation Code Section 10770
  (a) If the fee for an original registration is not paid within 20 days after it becomes delinquent, a penalty equal to 20 percent of...
• California Revenue and Taxation Code Section 10781
  The license fee imposed by this part does not apply to any vehicle owned by the United States, by any foreign government, by a consul...
• California Revenue and Taxation Code Section 10781.1
  The license fee imposed by this part does not apply to any vehicle that is owned by a federally recognized Indian tribe, if the vehicle...
• California Revenue and Taxation Code Section 10782
  (a) The license fee imposed by this part does not apply to any vehicle operated by the state, or by any county, city and county,...
• California Revenue and Taxation Code Section 10783
  (a) The license fee imposed by this part does not apply to a passenger vehicle, a motorcycle, or a commercial vehicle of less than 8,001...
• California Revenue and Taxation Code Section 10783.2
  (a) The license fee imposed by this part does not apply to a passenger vehicle, a motorcycle, or a commercial vehicle of less than 8,001...
• California Revenue and Taxation Code Section 10784
  (a) The license fee imposed by this part does not apply to any mobilehome as defined in Sections 18008 and 18211 of the Health and...
• California Revenue and Taxation Code Section 10785
  (a) The license fee imposed by this part shall not apply to any new mobilehome as defined in Sections 18008 and 18211 of the Health...
• California Revenue and Taxation Code Section 10786
  The license fee imposed by this part does not apply to any vehicle owned by an educational institution of collegiate grade, not conducted for profit,...
• California Revenue and Taxation Code Section 10787
  The license fee imposed by this part does not apply to any vehicle operated by the Civil Air Patrol, when the vehicle has been transferred...
• California Revenue and Taxation Code Section 10788
  (a) With respect to mobilehomes or trailer coaches subject to the provisions of this part, which are owned by, and which constitute the principal place...
• California Revenue and Taxation Code Section 10789
  The license fee imposed by this part does not apply to the following: (a) Any vehicle purchased with federal funds under the authority of paragraph...
• California Revenue and Taxation Code Section 10851
  Except as otherwise provided, the vehicle license fee is due and payable to the department each year on or before the expiration date assigned by...
• California Revenue and Taxation Code Section 10852
  The department shall collect the license fee and shall give to each person paying the license fee a receipt which shall sufficiently designate and identify...
• California Revenue and Taxation Code Section 10853
  Whenever any vehicle is operated upon any highway of this State without the license fee having first been paid as required by this part, the...
• California Revenue and Taxation Code Section 10854
  Penalties for failure to pay license fees before delinquency are as specified in Section 9554 of the Vehicle Code.
• California Revenue and Taxation Code Section 10854.1
  If a check in payment of a fee or penalty is not paid by the bank on which it is drawn on its first presentation,...
• California Revenue and Taxation Code Section 10856
  (a) Except as provided in Section 9553 of the Vehicle Code, upon receipt of the application for renewal of registration, the department shall collect the...
• California Revenue and Taxation Code Section 10857
  No penalty fee shall be assessed for the delinquent payment of a vehicle license fee, when subsequent to the date on which the fee became...
• California Revenue and Taxation Code Section 10858
  (a) When a transferee or purchaser of a vehicle applies for transfer of registration, as provided in Section 5902 of the Vehicle Code, and it...
• California Revenue and Taxation Code Section 10876
  Every license fee and any penalty added thereto, from the date on which the fee becomes due, shall constitute a lien upon the vehicle for...
• California Revenue and Taxation Code Section 10877
  The department shall collect the fee and any penalty by seizure and sale of the vehicle as provided in Article 6 (commencing with Section 9800)...
• California Revenue and Taxation Code Section 10878
  (a) Notwithstanding Sections 10877 and 10951, on and after July 1, 1993, the responsibility and authority for the collection of the following delinquent amounts, and...
• California Revenue and Taxation Code Section 10879
  In the case of leased vehicles, for purposes of Section 10877, this section, and Article 6 (commencing with Section 9800) of Chapter 6 of Division...
• California Revenue and Taxation Code Section 10901
  Whenever the department or the Department of Housing and Community Development erroneously collects any license fee or portion of a fee not required to be...
• California Revenue and Taxation Code Section 10902
  (a) In the event of a constructive total loss, in which the repair value exceeds the market value of the vehicle less the anticipated salvage...
• California Revenue and Taxation Code Section 10951
  The department shall enforce the provisions of this part.
• California Revenue and Taxation Code Section 10952
  The director of the department may employ and fix the salaries of employees necessary to administer and enforce the provisions of this part.
• California Revenue and Taxation Code Section 11001
  (a) All money collected by the department for accepted applications under this part shall be reported monthly to the Controller and, at the same time,...
• California Revenue and Taxation Code Section 11001.5
  (a) (1) Notwithstanding Section 11001, and except as provided in paragraph (2) and in subdivisions (b) and (d), 24.33 percent, and on and after July...
• California Revenue and Taxation Code Section 11002
  The money in the Motor Vehicle License Fee Fund is hereby appropriated as provided in this chapter.
• California Revenue and Taxation Code Section 11003
  (a) Subject to subdivision (b), the Legislature shall annually determine and appropriate an amount for the use of the Department of Motor Vehicles and the...
• California Revenue and Taxation Code Section 11003.1
  All license fees on trailer coaches levied and collected by the Department of Motor Vehicles pursuant to Section 10751 shall be deposited in the State...
• California Revenue and Taxation Code Section 11004
  On or before the first day of December of each fiscal year, on order of the Controller, there shall be transferred from the Motor Vehicle...
• California Revenue and Taxation Code Section 11004.5
  The Controller shall deduct from the allocations he would otherwise make pursuant to Section 11005, the amounts chargeable to each city, county, and city and...
• California Revenue and Taxation Code Section 11005
  After payment of refunds therefrom and after making the deductions authorized by Section 11003 and reserving the amount determined necessary by the Pooled Money Investment...
• California Revenue and Taxation Code Section 11005.1
  (a) Any city or city and county may expend any money received by it pursuant to Section 11005 for: (1) Planning, acquiring, constructing, operating, or...
• California Revenue and Taxation Code Section 11005.2
  Notwithstanding subdivision (b) of Section 11005, the Controller shall not allocate any revenue pursuant to paragraph (1) of that subdivision to any city which receives...
• California Revenue and Taxation Code Section 11005.3
  (a) In the case of a city that incorporated on or after January 1, 1987, and before August 5, 2004, the Controller shall determine that...
• California Revenue and Taxation Code Section 11005.4
  Notwithstanding Section 11005, for the 1993-94 fiscal year only, after payment of refunds therefrom and after making the deductions authorized by Section 11003 and reserving...
• California Revenue and Taxation Code Section 11005.5
  The payments provided under Section 11005 shall not be made to any incorporated city which has not held an election of municipal officers within a...
• California Revenue and Taxation Code Section 11005.6
  Any city, county, or city and county may apply to the population research unit of the Department of Finance to estimate its population. The department...
• California Revenue and Taxation Code Section 11006
  (a) Commencing on December 31, 2001, the Controller, in consultation with the Department of Motor Vehicles and the Department of Finance, shall recalculate the distribution...
• California Revenue and Taxation Code Section 11101
  This part is applicable only in a county which has adopted a general plan providing for a network of county expressways and has financed the...
• California Revenue and Taxation Code Section 11102
  As used in this part, "department" means the Department of Motor Vehicles.
• California Revenue and Taxation Code Section 11103
  Notwithstanding the provisions of Section 10758 of this code, the board of supervisors of a county may, by ordinance, adopt a vehicle license fee pursuant...
• California Revenue and Taxation Code Section 11104
  No vehicle license fee ordinance adopted pursuant to this part shall be effective for any calendar year prior to 1968, nor unless it is adopted...
• California Revenue and Taxation Code Section 11105
  A vehicle license fee ordinance adopted pursuant to this part may be repealed by action of the board of supervisors of the county. A repeal...
• California Revenue and Taxation Code Section 11106
  The vehicle license fee ordinance adopted under this part shall be imposed for the privilege of operating upon the public highways in the county any...
• California Revenue and Taxation Code Section 11107
  All vehicle license fees shall be collected by the Department of Motor Vehicles pursuant to a contract with the county and shall be transmitted to...
• California Revenue and Taxation Code Section 11108
  A person shall, for the purposes provided in this part, be presumed to be operating a vehicle on the public highways only in the county...
• California Revenue and Taxation Code Section 11151
  (a) For purposes of this part, "department" means the Department of Motor Vehicles. (b) For purposes of this part, "county" means the City and County...
• California Revenue and Taxation Code Section 11152
  The county may impose a local vehicle license fee surcharge if both of the following occur: (a) The board of supervisors finds both of the...
• California Revenue and Taxation Code Section 11152.5
  If public transit fares are increased at any time while the vehicle license fee surcharge authorized by this part is in effect, the surcharge may...
• California Revenue and Taxation Code Section 11153
  A vehicle license fee surcharge ordinance or resolution adopted pursuant to this part shall be operative on January 1 of the year following adoption of...
• California Revenue and Taxation Code Section 11154
  The local vehicle license fee surcharge shall be imposed for the privilege of operating upon the public highways in the county any vehicle of a...
• California Revenue and Taxation Code Section 11155
  All local vehicle license fee surcharge revenues, less refunds, collected by the department pursuant to a contract with a county, after deduction of the administrative...
• California Revenue and Taxation Code Section 11156
  A person shall, for the purposes provided for in Section 11154, be presumed to be operating a vehicle on the public highways only in the...
• California Revenue and Taxation Code Section 11201
  This part is known and may be cited as the "Private Railroad Car Tax Law."
• California Revenue and Taxation Code Section 11202
  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
• California Revenue and Taxation Code Section 11203
  (a) "Private railroad car" includes any railroad rolling stock intended for the transportation of any persons, commodity, or material, operated on the railroads of this...
• California Revenue and Taxation Code Section 11204
  "Person" includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, or any other group or combination...
• California Revenue and Taxation Code Section 11205
  "In this State" or "in the State" means within the exterior limits of the State of California and includes all territory within these limits owned...
• California Revenue and Taxation Code Section 11206
  "Class of private railroad cars" means the Association of American Railroad's, or successor organization's, one letter alpha component of its car type codes as contained...
• California Revenue and Taxation Code Section 11251
  Private railroad cars operated upon railroads into, out of, or through this state shall be assessed and taxed by the board as prescribed in this
• California Revenue and Taxation Code Section 11252
  The tax imposed in this part is in lieu of all other state, county, municipal, or district taxes, according to value, upon private railroad cars...
• California Revenue and Taxation Code Section 11253
  (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together...
• California Revenue and Taxation Code Section 11253.5
  The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 11253 an...
• California Revenue and Taxation Code Section 11254
  Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property...
• California Revenue and Taxation Code Section 11271
  (a) Every person whose private railroad cars are operated upon the railroads in this state at any time during a calendar year shall file with...
• California Revenue and Taxation Code Section 11272
  The board for good cause may extend for not to exceed 30 days the time for making a report, provided a written request is filed...
• California Revenue and Taxation Code Section 11273
  If any person required to file a report fails to file it on or before April 30 or at the time as extended by the...
• California Revenue and Taxation Code Section 11291
  The value of private railroad cars shall not include the car owner's tools, shop equipment, materials, supplies, or other like items of personal property customarily...
• California Revenue and Taxation Code Section 11292
  In making the assessment, the board shall value the cars by class based on the owner's acquisition cost, less depreciation. The depreciation shall be computed...
• California Revenue and Taxation Code Section 11293
  In making an assessment, the board shall determine the average number of each class of private railroad cars physically present in the state in the...
• California Revenue and Taxation Code Section 11294
  In determining the averages required in Section 11293, the board shall exclude from the California factor car mileage, car days or such other data which...
• California Revenue and Taxation Code Section 11311
  If any person neglects or refuses to make a report as required by Article 2 of this chapter, the board shall make an estimate of...
• California Revenue and Taxation Code Section 11312
  After making its estimate the board shall give to the person written notice of the estimate and its assessment. The notice shall be served personally...
• California Revenue and Taxation Code Section 11314
  If the board is dissatisfied with the report filed by any person, it may compute and determine the assessment upon the basis of any information...
• California Revenue and Taxation Code Section 11315
  If any property required to be assessed for any year wholly escapes assessment or escapes assessment in part due to the board's underassessing the property...
• California Revenue and Taxation Code Section 11316
  If the board makes an assessment pursuant to Section 11311, 11314, or 11315 due to the negligence of the taxpayer, a penalty of 10 percent...
• California Revenue and Taxation Code Section 11317
  (a) An escape assessment shall be entered on the current private railroad car tax record, and if this is not the record for the year...
• California Revenue and Taxation Code Section 11318
  Except in the case of a taxpayer fraudulently or willfully attempting to evade the tax, any escape assessment shall be made and the taxpayer notified...
• California Revenue and Taxation Code Section 11319
  If any assessment made pursuant to this article results in a tax that is paid after December 10 of the year to which the assessment...
• California Revenue and Taxation Code Section 11336
  On or before August 1 the board shall complete the assessment of all property required to be assessed and shall notify the assessees thereof. This...
• California Revenue and Taxation Code Section 11337
  Between August 1 and August 21, the assessments made by the board shall be open for inspection by all persons interested.
• California Revenue and Taxation Code Section 11338
  (a) The owner or assessee may file a petition for reassessment on or before September 20. If the petition is not filed on or before...
• California Revenue and Taxation Code Section 11339
  (a) Any assessment made outside of the regular assessment period may be the subject of a petition for reassessment. A petition for reassessment may be...
• California Revenue and Taxation Code Section 11340
  Every petition for reassessment filed under Section 11338 or Section 11339 shall be in writing and shall state the specific grounds upon which the petition...
• California Revenue and Taxation Code Section 11341
  (a) The board shall render its decision on the petition for reassessment within 45 days of the date of the hearing on the petition, and...
• California Revenue and Taxation Code Section 11342
  A petitioner may request the board to close to the public a portion of the hearing by filing a declaration under penalty of perjury that...
• California Revenue and Taxation Code Section 11351
  If at any time after the lien date the board believes that the collection of all or part of the tax imposed by this part...
• California Revenue and Taxation Code Section 11352
  The notice of assessment shall be inscribed "jeopardy assessment" and shall be served upon the assessee in the manner prescribed in Section 11312. It shall...
• California Revenue and Taxation Code Section 11353
  The person against whom a jeopardy assessment is made may file a petition for reassessment with the board within 10 days of service upon him...
• California Revenue and Taxation Code Section 11354
  A jeopardy assessment is delinquent at the time it becomes final, and if unpaid at this time, a penalty of 10 percent of the tax...
• California Revenue and Taxation Code Section 11401
  On or before October 1, the board shall levy upon private railroad cars assessed under this part, for each year, a tax computed at the...
• California Revenue and Taxation Code Section 11403
  The board shall compute the average rate of general property taxation in the state by: (a) Adding the county, city, school district, and other general...
• California Revenue and Taxation Code Section 11404
  On or before October 15th in each year the board shall cause to be mailed to each person against whom a tax is levied a...
• California Revenue and Taxation Code Section 11405
  If the tax is not paid on or before December 10th following the levy of the tax, a penalty of 10 percent of the amount...
• California Revenue and Taxation Code Section 11406
  Failure to pay the tax is not excused nor is any assessment or levy invalidated because of the failure of the board to send the...
• California Revenue and Taxation Code Section 11407
  If the board finds that a person's failure to make a timely report or payment was due to a disaster, and occurred notwithstanding the exercise...
• California Revenue and Taxation Code Section 11408
  (a) If the board finds that a person's failure to make a timely report or payment is due to the person's reasonable reliance on written...
• California Revenue and Taxation Code Section 11408.5
  (a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to pay a tax levied...
• California Revenue and Taxation Code Section 11409
  (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure...
• California Revenue and Taxation Code Section 11426
  When it can be determined by any report or from any papers of the board what was intended or what should have been assessed, defects...
• California Revenue and Taxation Code Section 11427
  If the correction will increase the amount of tax due, the board shall give the assessee opportunity for a hearing after at least 10 days'...
• California Revenue and Taxation Code Section 11428
  The date and nature of the correction shall be entered in the records of the board and a statement of the correction of the assessment...
• California Revenue and Taxation Code Section 11429
  If the amount of the tax is increased the additional tax shall be paid to the board on or before December 10th following the levy...
• California Revenue and Taxation Code Section 11430
  If the additional tax is not paid within the time specified in Section 11429, it is delinquent and a penalty of 10 percent of the...
• California Revenue and Taxation Code Section 11451
  (a) If any person is delinquent in the payment of the amount required to be paid by him or her or in the event a...
• California Revenue and Taxation Code Section 11452
  (a) Subject to the limitations in subdivisions (b) and (c), the board may, by notice of levy, served personally or by first-class mail, require all...
• California Revenue and Taxation Code Section 11453
  (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil...
• California Revenue and Taxation Code Section 11471
  At any time within four years after any tax or any amount of tax required to be collected becomes due and payable and at any...
• California Revenue and Taxation Code Section 11472
  The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and...
• California Revenue and Taxation Code Section 11473
  In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of...
• California Revenue and Taxation Code Section 11474
  In the action a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the tax, of the delinquency...
• California Revenue and Taxation Code Section 11475
  In any action brought under this part, process may be served according to the Code of Civil Procedure and the Civil Code or may be...
• California Revenue and Taxation Code Section 11491
  The tax, together with the interest and penalties thereon, constitutes a lien upon, and has the effect of an execution duly levied against, all private...
• California Revenue and Taxation Code Section 11492
  The lien upon personal property created by this part attaches as of 12:01 a.m. on the first day of January of each year with respect...
• California Revenue and Taxation Code Section 11493
  The lien upon personal property shall not be removed until the tax, interest, and penalties are paid, or the property subject to the lien is...
• California Revenue and Taxation Code Section 11494
  The lien upon personal property is paramount to all private liens or encumbrances of whatever character, and to the rights of any conditional vendor or...
• California Revenue and Taxation Code Section 11495
  If any amount required to be paid to the state under this part is not paid when due, the board may within four years after...
• California Revenue and Taxation Code Section 11496
  The board may at any time release all or any portion of the property subject to any lien provided for in this part from the...
• California Revenue and Taxation Code Section 11501
  At any time within four years after any person is delinquent in the payment of any amount herein required to be paid, or within 10...
• California Revenue and Taxation Code Section 11502
  The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for his or her services as are provided...
• California Revenue and Taxation Code Section 11503
  The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him...
• California Revenue and Taxation Code Section 11511
  At any time within four years after any person is delinquent in the payment of any amount, the board may forthwith collect the amount by...
• California Revenue and Taxation Code Section 11512
  Notice of the sale and the time and place thereof shall be given to the delinquent person and to all persons who have an interest...
• California Revenue and Taxation Code Section 11513
  At the sale the board shall sell the property in accordance with law and the notice, and shall deliver to the purchaser a bill of...
• California Revenue and Taxation Code Section 11514
  If upon the sale the moneys received exceed the total of all amounts, including interest, penalties, and costs due the state, the board shall return...
• California Revenue and Taxation Code Section 11521
  If any person liable for any amount under this part sells his or her business or quits the business, the person's successors or assigns shall...
• California Revenue and Taxation Code Section 11522
  If the purchaser of a business fails to withhold a sufficient amount of the purchase price as required, the purchaser becomes personally liable for the...
• California Revenue and Taxation Code Section 11523
  The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the...
• California Revenue and Taxation Code Section 11524
  The obligation of the successor shall be enforced by serving a notice of successor liability on the person. The notice shall be served in the...
• California Revenue and Taxation Code Section 11531
  The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or Attorney General constitutes an election...
• California Revenue and Taxation Code Section 11532
  In all proceedings under this chapter the board may act on behalf of the people of the State of California.
• California Revenue and Taxation Code Section 11533
  (a) Upon termination, dissolution, or abandonment of a corporate business, any officer or other person who has control or supervision of or is charged with...
• California Revenue and Taxation Code Section 11534
  (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount...
• California Revenue and Taxation Code Section 11551
  If the board determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed,...
• California Revenue and Taxation Code Section 11553
  No credit or refund shall be allowed after four years from December 10 of the year in which the assessment is made or after six...
• California Revenue and Taxation Code Section 11553.5
  (a) The limitation period specified in Section 11553 shall be suspended during any period of a person's life that the person is financially disabled. (b)...
• California Revenue and Taxation Code Section 11554
  The claim shall be in writing and shall state the specific grounds upon which it is founded.
• California Revenue and Taxation Code Section 11555
  Interest shall be paid upon the amount of any overpayment of tax at the adjusted annual rate established pursuant to Section 19521 upon the amount...
• California Revenue and Taxation Code Section 11571
  No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this...
• California Revenue and Taxation Code Section 11572
  No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or...
• California Revenue and Taxation Code Section 11573
  Within 90 days after the mailing of the notice of the board' s action upon a claim for refund or credit, the claimant may bring...
• California Revenue and Taxation Code Section 11574
  If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to...
• California Revenue and Taxation Code Section 11574.5
  Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the State on account of...
• California Revenue and Taxation Code Section 11575
  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any amounts due from the plaintiff under this...
• California Revenue and Taxation Code Section 11576
  In any judgment, interest shall be allowed at the adjusted annual rate established pursuant to Section 19521 upon the amount found to have been illegally...
• California Revenue and Taxation Code Section 11577
  A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any amount paid when the...
• California Revenue and Taxation Code Section 11596
  If any amount for taxes, penalty, and interest has been illegally determined either by the person filing the return or by the board, the board...
• California Revenue and Taxation Code Section 11597
  (a) Any penalty provided for in Section 11341, 11354, 11405, or 11430 may be canceled by the board upon a finding that (1) the failure...
• California Revenue and Taxation Code Section 11651
  The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of...
• California Revenue and Taxation Code Section 11651.5
  If the board for any reason fails to complete the private railroad car tax assessments by the time specified in Section 11336, it may nevertheless...
• California Revenue and Taxation Code Section 11652
  Every person whose property is subject to tax under this part shall keep such records and other pertinent data with respect to the operation of...
• California Revenue and Taxation Code Section 11653
  Every railroad company with lines in this state shall keep such records and other data with respect to the operation of private railroad cars over...
• California Revenue and Taxation Code Section 11654
  Any person having private railroad cars in his possession or control in this state shall furnish such data concerning the cars as the board may
• California Revenue and Taxation Code Section 11655
  (a) Except as provided herein, all information and records relating to the business affairs of persons required to report to the board pursuant to this...
• California Revenue and Taxation Code Section 11656
  (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation...
• California Revenue and Taxation Code Section 11657
  (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the...
• California Revenue and Taxation Code Section 11701
  All money received by the board under this part shall be transmitted to the State Treasurer and shall be deposited in the State Treasury to...
• California Revenue and Taxation Code Section 11702
  The money so deposited, or so much thereof as may be necessary, is hereby appropriated for the purpose of making refunds under this part and...
• California Revenue and Taxation Code Section 11901
  This act is known and may be cited as the "Documentary Transfer Tax Act."
• California Revenue and Taxation Code Section 11902
  "County" shall include a city and county.
• California Revenue and Taxation Code Section 11903
  "Recorder" means the recorder of a county.
• California Revenue and Taxation Code Section 11911
  (a) The board of supervisors of any county or city and county, by an ordinance adopted pursuant to this part, may impose, on each deed,...
• California Revenue and Taxation Code Section 11911.1
  Any ordinance which imposes the documentary transfer tax may require that each deed, instrument or writing by which lands, tenements, or other realty is sold,...
• California Revenue and Taxation Code Section 11912
  Any tax imposed pursuant to Section 11911 shall be paid by any person who makes, signs or issues any document or instrument subject to the...
• California Revenue and Taxation Code Section 11913
  The transfer of any mobilehome installed on a foundation system, pursuant to Section 18551 of the Health and Safety Code, and subject to local property...
• California Revenue and Taxation Code Section 11921
  Any tax imposed pursuant to this part shall not apply to any instrument in writing given to secure a debt.
• California Revenue and Taxation Code Section 11922
  Any deed, instrument or writing to which the United States or any agency or instrumentality thereof, any state or territory, or political subdivision thereof, is...
• California Revenue and Taxation Code Section 11923
  (a) Any tax imposed pursuant to this part shall not apply to the making, delivering, or filing of conveyances to make effective any plan of...
• California Revenue and Taxation Code Section 11924
  Any tax imposed pursuant to this part shall not apply to the making or delivery of conveyances to make effective any order of the Securities...
• California Revenue and Taxation Code Section 11925
  (a) In the case of any realty held by a partnership or other entity treated as a partnership for federal income tax purposes, no levy...
• California Revenue and Taxation Code Section 11926
  Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or writing to a beneficiary or mortgagee, which is...
• California Revenue and Taxation Code Section 11927
  (a) Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or other writing which purports to transfer, divide,...
• California Revenue and Taxation Code Section 11928
  Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or other writing by which realty is conveyed by...
• California Revenue and Taxation Code Section 11929
  Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or other writing by which the State of California,...
• California Revenue and Taxation Code Section 11930
  Any tax imposed pursuant to this part shall not apply to any deed, instrument, or other writing which purports to grant, assign, transfer, convey, divide,...
• California Revenue and Taxation Code Section 11931
  If the legislative body of any city imposes a tax pursuant to subdivision (b) of Section 11911 equal to one-half the amount specified in subdivision...
• California Revenue and Taxation Code Section 11932
  If a county has imposed a tax pursuant to this part, every document subject to tax which is submitted for recordation shall show on the...
• California Revenue and Taxation Code Section 11933
  If a county has imposed a tax pursuant to this part, the recorder shall not record any deed, instrument or writing subject to the tax...
• California Revenue and Taxation Code Section 11934
  Claims for refunds of taxes imposed pursuant to this part shall be governed by the provisions of Chapter 5 (commencing with Section 5096) of Part...
• California Revenue and Taxation Code Section 11935
  (a) Any ordinance adopted pursuant to this part may include an administrative appeal process for resolution of disputes related to the documentary transfer tax. (b)...
• California Revenue and Taxation Code Section 12001
  Unless the context otherwise requires, the definitions set forth in this article govern the construction of this part.
• California Revenue and Taxation Code Section 12002
  "Ocean marine insurance" means insurance written within this state upon hulls, freights, or disbursements, or upon goods, wares, merchandise, and all other personal property and...
• California Revenue and Taxation Code Section 12003
  "Insurer" as used in this part includes each of the following: (a) Insurance companies or associations. (b) Reciprocal or interinsurance exchanges, together with their corporate...
• California Revenue and Taxation Code Section 12004
  "Marine insurer" means an insurer transacting ocean marine insurance.
• California Revenue and Taxation Code Section 12005
  "Taxes" means the taxes assessed and levied, or which may be assessed and levied, under the provisions of Section 28 of Article XIII of the...
• California Revenue and Taxation Code Section 12006
  "Board" means the State Board of Equalization.
• California Revenue and Taxation Code Section 12007
  "Commissioner" means the State Insurance Commissioner.
• California Revenue and Taxation Code Section 12008
  "Controller" means the State Controller.
• California Revenue and Taxation Code Section 12009
  (a) "Medi-Cal managed care plan" or "plan" means any individual, organization, or entity, other than an insurer as described in Section 12003 or a dental...
• California Revenue and Taxation Code Section 12071
  The definitions contained in this article apply with respect to ocean marine insurance.
• California Revenue and Taxation Code Section 12072
  "Current calendar year" means the calendar year for which underwriting profit is computed pursuant to Section 12073.
• California Revenue and Taxation Code Section 12073
  "Underwriting profit," as respects any one calendar year, means the amount arrived at by deducting from the net earned premiums of that calendar year on...
• California Revenue and Taxation Code Section 12074
  "Net earned premiums" means the amount arrived at by: (a) Deducting all return premiums, premiums on policies not taken, and premiums paid for reinsurance, from...
• California Revenue and Taxation Code Section 12075
  "Losses incurred" means gross losses incurred during the current calendar year under ocean marine contracts written within the United States, less reinsurance claims collected or...
• California Revenue and Taxation Code Section 12076
  "Expenses incurred" includes specific and general expenses incurred in the current calendar year on ocean marine contracts written within the United States.
• California Revenue and Taxation Code Section 12077
  "Specific expenses" means expenses incurred directly and specifically in connection with earned ocean marine premiums, including all commissions, agency expenses, taxes, licenses, fees, and loss-adjustment...
• California Revenue and Taxation Code Section 12078
  "General expenses" means the portion of expenses not chargeable specifically to a particular class of insurance which is allocated to earned ocean marine premiums, consisting...
• California Revenue and Taxation Code Section 12101
  Every insurer transacting the business of ocean marine insurance in this State shall annually pay to the State a tax measured by that portion of...
• California Revenue and Taxation Code Section 12102
  The tax is in lieu of all other state, county and municipal taxes and licenses upon the marine insurer, except taxes upon real estate, any...
• California Revenue and Taxation Code Section 12103
  Except as otherwise provided in Section 12105, the tax shall be computed each year upon the average annual underwriting profit of the insurer from ocean...
• California Revenue and Taxation Code Section 12104
  If the insurer has transacted ocean marine insurance in this State in each of the three calendar years immediately preceding the year in which a...
• California Revenue and Taxation Code Section 12105
  If the insurer has not transacted ocean marine insurance in this State in each of the three calendar years immediately preceding the year in which...
• California Revenue and Taxation Code Section 12106
  In computing the tax of a marine insurer issuing participating policies, there shall not be included in underwriting profit the amounts refunded by the insurer...
• California Revenue and Taxation Code Section 12107
  Whenever in this part the date, April 1st, is used as the beginning date for the computation of interest, attachment of penalties, or the fixing...
• California Revenue and Taxation Code Section 12201
  (a) Every insurer and Medi-Cal managed care plan doing business in this state shall annually pay to the state a tax on the bases, at...
• California Revenue and Taxation Code Section 12201
  (a) Every insurer doing business in this state shall annually pay to the state a tax on the bases, at the rates, and subject to...
• California Revenue and Taxation Code Section 12202
  The rate of tax to be applied to the basis of the annual tax in respect to each year is 2.35 percent except the rate...
• California Revenue and Taxation Code Section 12202.1
  Notwithstanding the rate specified by Section 12202, the gross premiums tax rate paid by insurers for any premiums collected between November 8, 1988 and January...
• California Revenue and Taxation Code Section 12203
  The State Compensation Insurance Fund shall annually pay a tax computed on the same bases, at the same rates, and subject to the same deductions...
• California Revenue and Taxation Code Section 12204
  (a) The tax imposed on insurers by this chapter is in lieu of all other taxes and licenses, state, county, and municipal, upon those insurers...
• California Revenue and Taxation Code Section 12204
  (a) The tax imposed on insurers by this chapter is in lieu of all other taxes and licenses, state, county, and municipal, upon those insurers...
• California Revenue and Taxation Code Section 12205
  It is the intent of the Legislature that the amount of the state low-income housing tax credit allocated to a project pursuant to Section 12206...
• California Revenue and Taxation Code Section 12206
  (a) (1) There shall be allowed as a credit against the "tax" (as defined by Section 12201) a state low-income housing tax credit in an...
• California Revenue and Taxation Code Section 12207
  (a) Notwithstanding any other provision of this part, no credit shall be allowed under Section 12206, 12208, or 12209 against the tax imposed on Medi-Cal...
• California Revenue and Taxation Code Section 12208
  (a) There shall be allowed as a credit against the amount of tax, as defined in Section 28 of Article XIII of the California Constitution,...
• California Revenue and Taxation Code Section 12209
  (a) For each year beginning on or after January 1, 1999, and before January 1, 2017, there shall be allowed as a credit against the...
• California Revenue and Taxation Code Section 12210
  (a) A life insurer or life insurance agent shall inform his or her client of the tax imposed under this part. (b) A life insurer...
• California Revenue and Taxation Code Section 12221
  In the case of an insurer not transacting title insurance in this State, the basis of the tax is, in respect to each year, the...
• California Revenue and Taxation Code Section 12222
  Funds accepted by a life insurer under an agreement which provides for an accumulation of funds to purchase annuities at future dates may be considered...
• California Revenue and Taxation Code Section 12231
  In the case of an insurer transacting title insurance in this State, the basis of the tax is, in respect to each year, all income...
• California Revenue and Taxation Code Section 12232
  "Investments," as used in Section 12231, includes property acquired by an insurer in the settlement or adjustment of claims against it but excludes investments in...
• California Revenue and Taxation Code Section 12240
  In the case of a Medi-Cal managed care plan, the basis of the tax is, in respect to each year, total operating revenue.
• California Revenue and Taxation Code Section 12241
  For purposes of this article, "total operating revenue" means all amounts received by a Medi-Cal managed care plan in premium or capitation payments for the...
• California Revenue and Taxation Code Section 12242
  This article shall become inoperative on July 1, 2012, and, as of January 1, 2013, is repealed, unless a later enacted statute, that becomes operative...
• California Revenue and Taxation Code Section 12243
  (a) There are exempted from the taxes imposed by this part the total operating revenue of Medi-Cal managed care plans. (b) This section shall become...
• California Revenue and Taxation Code Section 12251
  (a) For the calendar year 1970, and each calendar year thereafter, insurers transacting insurance in this state and whose annual tax for the preceding calendar...
• California Revenue and Taxation Code Section 12251
  (a) For the calendar year 1970, and each calendar year thereafter, insurers transacting insurance in this state and whose annual tax for the preceding calendar...
• California Revenue and Taxation Code Section 12253
  (a) Each insurer and Medi-Cal managed care plan required to make prepayments shall remit them on or before each of the dates of April 1st,...
• California Revenue and Taxation Code Section 12253
  (a) Each insurer required to make prepayments shall remit them on or before each of the dates of April 1st, June 1st, September 1st, and...
• California Revenue and Taxation Code Section 12254
  (a) (1) For each insurer, the amount of each prepayment shall be 25 percent of the amount of the annual insurance tax liability reported on...
• California Revenue and Taxation Code Section 12254
  (a) The amount of each prepayment shall be 25 percent of the amount of the annual insurance tax liability reported on the return of the...
• California Revenue and Taxation Code Section 12255
  The commissioner, for good cause shown, may extend for not to exceed 10 days the time for making a prepayment. The extension may be granted...
• California Revenue and Taxation Code Section 12256
  All amounts paid under this article, other than penalties and interest, shall be allowed as a credit on the annual tax imposed by Section 28...
• California Revenue and Taxation Code Section 12257
  (a) If the total amount of prepayments for any calendar year exceeds the amount of annual tax for that year, the excess shall be treated...
• California Revenue and Taxation Code Section 12257
  (a) If the total amount of prepayments for any calendar year exceeds the amount of annual tax for that year, the excess shall be treated...
• California Revenue and Taxation Code Section 12258
  (a) Any insurer or Medi-Cal managed care plan that fails to pay any prepayment within the time required shall pay a penalty of 10 percent...
• California Revenue and Taxation Code Section 12258
  (a) Any insurer that fails to pay any prepayment within the time required shall pay a penalty of 10 percent of the amount of the...
• California Revenue and Taxation Code Section 12259
  The provisions of this article apply to the State Compensation Insurance Fund as well as to private insurers.
• California Revenue and Taxation Code Section 12260
  (a) Notwithstanding any other provision of this article, the commissioner may relieve an insurer or Medi-Cal managed care plan of its obligation to make prepayments...
• California Revenue and Taxation Code Section 12260
  (a) Notwithstanding any other provision of this article, the commissioner may relieve an insurer of its obligation to make prepayments where the insurer establishes to...
• California Revenue and Taxation Code Section 12281
  Annually, on or before April 1, each insurer subject to the imposition of retaliatory exactions shall file, in duplicate, with the Insurance Commissioner, in accordance...
• California Revenue and Taxation Code Section 12287
  Except for the retaliatory tax due on ocean marine insurance, the retaliatory tax shall be due and payable on or before April 1 and shall...
• California Revenue and Taxation Code Section 12288
  Deficiency assessments for retaliatory taxes may be made in the same manner as is provided by this part for other deficiency assessments.
• California Revenue and Taxation Code Section 12289
  All provisions of this part not in conflict with the provisions of this chapter shall apply to the assessment, levy, payment, collection and correction of...
• California Revenue and Taxation Code Section 12301
  (a) The taxes imposed upon insurers by Section 28 of Article XIII of the California Constitution and this part, except with respect to taxes on...
• California Revenue and Taxation Code Section 12301
  (a) The taxes imposed upon insurers by Section 28 of Article XIII of the California Constitution and this part, except with respect to taxes on...
• California Revenue and Taxation Code Section 12302
  (a) On or before April 1st (or June 15th with respect to taxes on ocean marine insurance) every person that is subject to any tax...
• California Revenue and Taxation Code Section 12302
  (a) On or before April 1st (or June 15th with respect to taxes on ocean marine insurance) every person that is subject to any tax...
• California Revenue and Taxation Code Section 12303
  (a) Every return required by this article to be filed with the commissioner shall be signed by the insurer or Medi-Cal managed care plan or...
• California Revenue and Taxation Code Section 12303
  (a) Every return required by this article to be filed with the commissioner shall be signed by the insurer or an executive officer of the...
• California Revenue and Taxation Code Section 12304
  (a) Blank forms of returns shall be furnished by the commissioner on application, but failure to secure the form shall not relieve any insurer or...
• California Revenue and Taxation Code Section 12304
  (a) Blank forms of returns shall be furnished by the commissioner on application, but failure to secure the form shall not relieve any insurer from...
• California Revenue and Taxation Code Section 12305
  (a) The insurer or Medi-Cal managed care plan required to file a return shall deliver the return in duplicate, together with a remittance payable to...
• California Revenue and Taxation Code Section 12305
  (a) The insurer required to file a return shall deliver the return in duplicate, together with a remittance payable to the Controller, for the amount...
• California Revenue and Taxation Code Section 12306
  The commissioner, for good cause shown, may extend for not to exceed 30 days the time for filing a tax return or paying any amount...
• California Revenue and Taxation Code Section 12307
  (a) Any insurer or Medi-Cal managed care plan to which an extension is granted shall pay, in addition to the tax, interest at the modified...
• California Revenue and Taxation Code Section 12307
  (a) Any insurer that is granted an extension shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction...
• California Revenue and Taxation Code Section 12411
  A duplicate copy of each tax return received by the commissioner shall be promptly forwarded to the board.
• California Revenue and Taxation Code Section 12412
  (a) Upon receipt of the duplicate copy of the return of an insurer or Medi-Cal managed care plan the board shall initially assess the tax...
• California Revenue and Taxation Code Section 12412
  (a) Upon receipt of the duplicate copy of the return of an insurer the board shall initially assess the tax in accordance with the data...
• California Revenue and Taxation Code Section 12413
  (a) The board shall promptly transmit notice of its initial assessment to the commissioner and the Controller, and if the initial assessment differs from the...
• California Revenue and Taxation Code Section 12413
  (a) The board shall promptly transmit notice of its initial assessment to the commissioner and the Controller, and if the initial assessment differs from the...
• California Revenue and Taxation Code Section 12414
  In making an initial assessment the board may offset an overpayment for one calendar year against an underpayment for another calendar year, against penalties, and...
• California Revenue and Taxation Code Section 12421
  (a) As soon as practicable after an insurer's, surplus line broker's, or Medi-Cal managed care plan's return is filed, the commissioner shall examine it, together...
• California Revenue and Taxation Code Section 12421
  (a) As soon as practicable after an insurer's or surplus line broker's return is filed, the commissioner shall examine it, together with any information within...
• California Revenue and Taxation Code Section 12422
  (a) If the commissioner determines that the amount of tax disclosed by the insurer's tax return and assessed by the board is less than the...
• California Revenue and Taxation Code Section 12422
  (a) If the commissioner determines that the amount of tax disclosed by the insurer's tax return and assessed by the board is less than the...
• California Revenue and Taxation Code Section 12423
  (a) If an insurer, surplus line broker, or Medi-Cal managed care plan fails to file a return, the commissioner may require a return by mailing...
• California Revenue and Taxation Code Section 12423
  (a) If an insurer or surplus line broker fails to file a return, the commissioner may require a return by mailing notice to the insurer...
• California Revenue and Taxation Code Section 12424
  The board shall make a deficiency assessment on the basis of a proposal submitted to it by the commissioner pursuant to Section 12422 or 12423.
• California Revenue and Taxation Code Section 12425
  One or more deficiency assessments may be proposed or made for the amount of tax due for one or for more than one calendar year.
• California Revenue and Taxation Code Section 12426
  In making a deficiency assessment the board may offset an overpayment for one calendar year against an underpayment for another calendar year, against penalties and...
• California Revenue and Taxation Code Section 12427
  (a) The board shall promptly notify the insurer, surplus line broker, or Medi-Cal managed care plan of a deficiency assessment made against the insurer, surplus...
• California Revenue and Taxation Code Section 12427
  (a) The board shall promptly notify the insurer or surplus line broker of a deficiency assessment made against the insurer or surplus line broker. (b)...
• California Revenue and Taxation Code Section 12428
  (a) An insurer, surplus line broker, or Medi-Cal managed care plan against which a deficiency assessment is made under Section 12424 or 12425 may petition...
• California Revenue and Taxation Code Section 12428
  (a) An insurer or surplus line broker against which a deficiency assessment is made under Section 12424 or 12425 may petition for redetermination of the...
• California Revenue and Taxation Code Section 12429
  (a) If a petition for redetermination of a deficiency assessment is filed within the time allowed under Section 12428, the board shall reconsider the deficiency...
• California Revenue and Taxation Code Section 12429
  (a) If a petition for redetermination of a deficiency assessment is filed within the time allowed under Section 12428, the board shall reconsider the deficiency...
• California Revenue and Taxation Code Section 12430
  The board may decrease or increase the amount of the deficiency assessment before the deficiency assessment becomes final, but the amount may be increased only...
• California Revenue and Taxation Code Section 12431
  (a) The order or decision of the board upon a petition for redetermination of a deficiency assessment becomes final 30 days after service on the...
• California Revenue and Taxation Code Section 12431
  (a) The order or decision of the board upon a petition for redetermination of a deficiency assessment becomes final 30 days after service on the...
• California Revenue and Taxation Code Section 12432
  Except for a notice given pursuant to Section 12430 or 12431, or in the case of fraud or the failure to file a return, every...
• California Revenue and Taxation Code Section 12433
  (a) If before the expiration of the time prescribed in Section 12432 for giving of a notice of deficiency assessment the insurer, surplus line broker,...
• California Revenue and Taxation Code Section 12433
  (a) If before the expiration of the time prescribed in Section 12432 for giving of a notice of deficiency assessment the insurer or surplus line...
• California Revenue and Taxation Code Section 12434
  (a) Any notice required by this article shall be placed in a sealed envelope, with postage paid, addressed to the insurer, surplus line broker, or...
• California Revenue and Taxation Code Section 12434
  (a) Any notice required by this article shall be placed in a sealed envelope, with postage paid, addressed to the insurer or surplus line broker...
• California Revenue and Taxation Code Section 12435
  A copy of each notice of a deficiency assessment made by the board shall be transmitted to the commissioner and the Controller. The Controller shall...
• California Revenue and Taxation Code Section 12491
  (a) Every tax levied upon an insurer under Article XIII of the California Constitution and this part is a lien upon all property and franchises...
• California Revenue and Taxation Code Section 12491
  (a) Every tax levied upon an insurer under the provisions of Article XIII of the California Constitution and of this part is a lien upon...
• California Revenue and Taxation Code Section 12492
  Every lien attaches as of 12:01 a.m. on the first day of March of the calendar year in which the tax is levied.
• California Revenue and Taxation Code Section 12493
  (a) Every lien has the effect of an execution duly levied against all property of a delinquent insurer, surplus line broker, or Medi-Cal managed care...
• California Revenue and Taxation Code Section 12493
  (a) Every lien has the effect of an execution duly levied against all property of a delinquent insurer or surplus line broker. (b) This section...
• California Revenue and Taxation Code Section 12494
  (a) No judgment is satisfied nor lien removed until either: (1) The taxes, interest, penalties, and costs are paid. (2) The insurer's, surplus line broker's,...
• California Revenue and Taxation Code Section 12494
  (a) No judgment is satisfied nor lien removed until either: (1) The taxes, interest, penalties, and costs are paid. (2) The insurer's or surplus line...
• California Revenue and Taxation Code Section 12495
  No court shall make and enter a final discharge in bankruptcy or decree of dissolution, nor shall any county clerk or the Secretary of State...
• California Revenue and Taxation Code Section 12601
  (a) Amounts of taxes, interest, and penalties not remitted to the commissioner with the original return of the insurer or Medi-Cal managed care plan shall...
• California Revenue and Taxation Code Section 12601
  (a) Amounts of taxes, interest, and penalties not remitted to the commissioner with the original return of the insurer shall be payable to the Controller....
• California Revenue and Taxation Code Section 12602
  (a) (1) On and after January 1, 1994, and before January 1, 1995, each insurer whose annual taxes exceed fifty thousand dollars ($50,000) shall make...
• California Revenue and Taxation Code Section 12602
  (a) On and after January 1, 1994, and before January 1, 1995, each insurer whose annual taxes exceed fifty thousand dollars ($50,000) shall make payment...
• California Revenue and Taxation Code Section 12631
  (a) Any insurer or Medi-Cal managed care plan that fails to pay any tax, except a tax determined as a deficiency assessment by the board...
• California Revenue and Taxation Code Section 12631
  (a) Any insurer that fails to pay any tax, except a tax determined as a deficiency assessment by the board under Article 3 (commencing with...
• California Revenue and Taxation Code Section 12631.5
  (a) If the board finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per...
• California Revenue and Taxation Code Section 12632
  (a) An insurer or Medi-Cal managed care plan that fails to pay any deficiency assessment when it becomes due and payable shall, in addition to...
• California Revenue and Taxation Code Section 12632
  (a) An insurer that fails to pay any deficiency assessment when it becomes due and payable shall, in addition to the deficiency assessment, pay a...
• California Revenue and Taxation Code Section 12633
  When a deficiency assessment is made on the basis of a proposal submitted by the commissioner pursuant to Section 12423 a penalty of 10 percent...
• California Revenue and Taxation Code Section 12634
  When a deficiency assessment is made on the basis of a proposal submitted by the commissioner pursuant to Section 12422 and any part of the...
• California Revenue and Taxation Code Section 12635
  If any part of a deficiency for which a deficiency assessment is made is due to fraud, a penalty of 25 percent of the amount...
• California Revenue and Taxation Code Section 12636
  (a) If the board finds that an insurer's or Medi-Cal managed care plan's failure to make a timely return or payment is due to reasonable...
• California Revenue and Taxation Code Section 12636
  (a) If the board finds that an insurer's failure to make a timely return or payment is due to reasonable cause and to circumstances beyond...
• California Revenue and Taxation Code Section 12636.5
  (a) Every payment on an insurer's, surplus line broker's, or Medi-Cal managed care plan's delinquent annual tax shall be applied as follows: (1) First, to...
• California Revenue and Taxation Code Section 12636.5
  (a) Every payment on an insurer's or surplus line broker's delinquent annual tax shall be applied as follows: (1) First, to any interest due on...
• California Revenue and Taxation Code Section 12637
  If the board finds that a person's failure to make a timely return or payment was due to disaster, and occurred notwithstanding the exercise of...
• California Revenue and Taxation Code Section 12676
  At any time within four years after any amount of tax becomes due and payable, and at any time within two years after any deficiency...
• California Revenue and Taxation Code Section 12677
  The provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to an action brought pursuant...
• California Revenue and Taxation Code Section 12678
  The Attorney General shall prosecute the action.
• California Revenue and Taxation Code Section 12679
  (a) If an insurer's or Medi-Cal managed care plan's right to do business has been forfeited or its corporate powers suspended, service of summons may...
• California Revenue and Taxation Code Section 12679
  (a) If an insurer's right to do business has been forfeited or its corporate powers suspended, service of summons may be made upon the persons...
• California Revenue and Taxation Code Section 12680
  A writ of attachment may be issued in the action in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of...
• California Revenue and Taxation Code Section 12681
  (a) In the action, a certificate of the Controller or of the secretary of the board, showing unpaid taxes against an insurer or Medi-Cal managed...
• California Revenue and Taxation Code Section 12681
  (a) In the action, a certificate of the Controller or of the secretary of the board, showing unpaid taxes against an insurer is prima facie...
• California Revenue and Taxation Code Section 12682
  Payment of the amount of the judgment recovered in the action shall be made to the Controller.
• California Revenue and Taxation Code Section 12691
  The Controller may recover any refund or part thereof which is erroneously made and any credit or part thereof which is erroneously allowed in an...
• California Revenue and Taxation Code Section 12801
  (a) Annually, between December 10th and 15th, the Controller shall transmit to the commissioner a statement showing the names of all insurers and Medi-Cal managed...
• California Revenue and Taxation Code Section 12801
  (a) Annually, between December 10th and 15th, the Controller shall transmit to the commissioner a statement showing the names of all insurers that failed to...
• California Revenue and Taxation Code Section 12802
  The commissioner shall give at least 10 days' notice in writing to each insurer of the time and place of a hearing to show cause...
• California Revenue and Taxation Code Section 12803
  An insurer whose certificate of authority has been revoked pursuant to this article may have the certificate restored by the commissioner during the period for...
• California Revenue and Taxation Code Section 12832
  Every person who attempts or purports to exercise any of the rights, privileges or powers of a suspended domestic insurer or attempts to transact any...
• California Revenue and Taxation Code Section 12833
  The county in which occurs any part of the attempted exercise of the powers or any part of the transaction of business has jurisdiction of...
• California Revenue and Taxation Code Section 12834
  The certified copies of lists of corporations which have failed to pay the taxes, interest, and penalties imposed upon insurers transmitted by the Controller to...
• California Revenue and Taxation Code Section 12951
  (a) If any amount has been illegally assessed, the board shall set forth that fact in its records, certify the amount determined to be assessed...
• California Revenue and Taxation Code Section 12951
  (a) If any amount has been illegally assessed, the board shall set forth that fact in its records, certify the amount determined to be assessed...
• California Revenue and Taxation Code Section 12952
  If the commissioner discovers an amount assessed by the board which he believes to have been illegally assessed, he shall notify the board in writing...
• California Revenue and Taxation Code Section 12977
  (a) If the board determines that any tax, interest, or penalty has been paid more than once or has been erroneously or illegally collected or...
• California Revenue and Taxation Code Section 12977
  (a) If the board determines that any tax, interest, or penalty has been paid more than once or has been erroneously or illegally collected or...
• California Revenue and Taxation Code Section 12978
  No credit or refund shall be allowed or approved after four years after April 1st of the year following the year for which the overpayment...
• California Revenue and Taxation Code Section 12979
  Every claim for refund or credit shall be in writing and shall state the specific grounds upon which it is founded.
• California Revenue and Taxation Code Section 12980
  Failure to file a claim for refund or credit within the time prescribed in this article constitutes a waiver of any demand against the State...
• California Revenue and Taxation Code Section 12981
  Within 30 days after disallowing any claim for refund or credit in whole or in part the board shall mail notice of its action to...
• California Revenue and Taxation Code Section 12982
  If the claim for refund or credit is presented to the commissioner he shall forthwith transmit it to the board, together with a statement of...
• California Revenue and Taxation Code Section 12983
  (a) Interest shall be allowed upon the amount of any overpayment of tax by an insurer or Medi-Cal managed care plan pursuant to this part...
• California Revenue and Taxation Code Section 12983
  (a) Interest shall be allowed upon the amount of any overpayment of tax by an insurer pursuant to this part at the modified adjusted rate...
• California Revenue and Taxation Code Section 12983.1
  Interest shall be allowed upon the amount of any overpayment of tax by a surplus line broker pursuant to this part at the rate of...
• California Revenue and Taxation Code Section 12983.5
  If any overpayment of taxes imposed by this part is refunded or credited within 90 days after the due date of the tax for the...
• California Revenue and Taxation Code Section 12984
  (a) If the board determines that any overpayment has been made intentionally or made not incident to a bona fide and orderly discharge of a...
• California Revenue and Taxation Code Section 12984
  (a) If the board determines that any overpayment has been made intentionally or made not incident to a bona fide and orderly discharge of a...
• California Revenue and Taxation Code Section 13101
  No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against this...
• California Revenue and Taxation Code Section 13102
  No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or...
• California Revenue and Taxation Code Section 13103
  Within 90 days after the mailing of the notice of the board' s action upon a claim for refund or credit, the claimant may bring...
• California Revenue and Taxation Code Section 13104
  If the board fails to mail notice of its action on a claim for refund or credit within six months after the claim is filed...
• California Revenue and Taxation Code Section 13105
  Failure to bring a suit or an action within the time specified constitutes a waiver of all demands against the State on account of an...
• California Revenue and Taxation Code Section 13106
  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due and payable from the plaintiff....
• California Revenue and Taxation Code Section 13107
  In any judgment, interest shall be allowed, subject to the same limitations as are prescribed by Section 12984, at the modified adjusted rate per annum...
• California Revenue and Taxation Code Section 13108
  (a) A judgment shall not be rendered in favor of the plaintiff when the action is brought by or in the name of an assignee...
• California Revenue and Taxation Code Section 13108
  (a) A judgment shall not be rendered in favor of the plaintiff when the action is brought by or in the name of an assignee...
• California Revenue and Taxation Code Section 13151
  All taxes, interest, and penalties collected under this part shall be transmitted to the State Treasurer to be deposited in the State Treasury to the...
• California Revenue and Taxation Code Section 13152
  The money in the Insurance Tax Fund shall, upon order of the Controller, be drawn therefrom for refunds under this part or be transferred to...
• California Revenue and Taxation Code Section 13153
  On or before April 1, the State Compensation Insurance Fund shall pay into the State Treasury to the credit of the Insurance Tax Fund the...
• California Revenue and Taxation Code Section 13170
  The board, the Insurance Commissioner, and the Controller may each prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this...
• California Revenue and Taxation Code Section 13201
  This part shall be known and may be cited as the Nonadmitted Insurance Tax Law.
• California Revenue and Taxation Code Section 13203
  For purposes of this part: (a) "Person" means an individual, bank, corporation, partnership, limited liability company, society, association, organization, joint stock company, estate, or trust,...
• California Revenue and Taxation Code Section 13210
  (a) For gross premiums paid or to be paid on insurance contracts that take effect or are renewed on or after January 1, 1994, every...
• California Revenue and Taxation Code Section 13220
  (a) Every person subject to this part shall file with the Franchise Tax Board a return prescribed by the board on or before the first...
• California Revenue and Taxation Code Section 13221
  In the event that a person subject to tax is delinquent in the payment of any amount due under this part, and that person also...
• California Revenue and Taxation Code Section 13222
  (a) All amounts collected shall be transmitted to the Treasurer and deposited in the State Treasury to the credit of the Insurance Tax Fund that...
• California Revenue and Taxation Code Section 13301
  Neither the state nor any political subdivision of the state shall impose any gift, inheritance, succession, legacy, income, or estate tax, or any other tax,...
• California Revenue and Taxation Code Section 13302
  Notwithstanding the provisions of Section 13301, whenever a federal estate tax is payable to the United States, there is hereby imposed a California estate tax...
• California Revenue and Taxation Code Section 13303
  The Legislature shall provide for the collection and administration of the tax imposed by Section 13302.
• California Revenue and Taxation Code Section 13303
  In a case where a decedent leaves property having a situs in this state, and leaves other property having a situs in another state, or...
• California Revenue and Taxation Code Section 13304
  In a case where the gross estate of a decedent includes property having a situs in this state, and includes other property having a situs...
• California Revenue and Taxation Code Section 13401
  Except where the context otherwise requires, the definitions given in this chapter govern construction of this part.
• California Revenue and Taxation Code Section 13402
  "Estate" or "property" means the real or personal property or interest therein included in the gross estate of a decedent or transferor, and includes all...
• California Revenue and Taxation Code Section 13403
  "Personal representative" means the personal representative of the decedent or, if there is no personal representative appointed, qualified and acting within this state, any person...
• California Revenue and Taxation Code Section 13404
  "Transfer" means the inclusion of any property or other interest included in the gross estate of a decedent.
• California Revenue and Taxation Code Section 13405
  "Decedent" or "transferor" means any person whose death gives rise to a transfer.
• California Revenue and Taxation Code Section 13406
  "Transferee" means any person to whom a transfer is made, and includes any legatee, devisee, heir, next of kin, grantee, donee, vendee, assignee, successor, survivor,...
• California Revenue and Taxation Code Section 13407
  "Resident" or "resident decedent" means a decedent who was domiciled in California at his or her death.
• California Revenue and Taxation Code Section 13408
  "Nonresident" or "nonresident decedent" means a decedent who was domiciled outside of California at his or her death.
• California Revenue and Taxation Code Section 13409
  "Gross estate" means "gross estate" as defined in Section 2031 of the United States Internal Revenue Code of 1954, as amended or renumbered.
• California Revenue and Taxation Code Section 13410
  "Taxable estate" means the "taxable estate" as defined in Section 2051 of the United States Internal Revenue Code of 1954, as amended or renumbered.
• California Revenue and Taxation Code Section 13411
  "Federal credit" means the maximum amount of the credit for state death taxes allowed by Section 2011 of the United States Internal Revenue Code of...
• California Revenue and Taxation Code Section 13501
  The personal representative of every estate subject to the tax imposed by this part who is required to file a federal estate tax return shall...
• California Revenue and Taxation Code Section 13502
  If the personal representative has obtained an extension of time for filing the federal estate tax return, the filing required by Section 13501 shall be...
• California Revenue and Taxation Code Section 13503
  If the personal representative files an amended federal estate tax return, he or she shall immediately file with the Controller an amended return with a...
• California Revenue and Taxation Code Section 13504
  Upon final determination of the federal estate tax due, the personal representative shall, within 60 days after that determination, give written notice of it to...
• California Revenue and Taxation Code Section 13510
  If the return provided for in Section 13501 is not filed within the time period specified therein or the extension specified in Section 13502, then...
• California Revenue and Taxation Code Section 13516
  In a case not involving a false or fraudulent return or failure to file a return, if the Controller determines at any time after the...
• California Revenue and Taxation Code Section 13517
  In the case of a false or fraudulent return or failure to file a return, the Controller may determine the tax at any time.
• California Revenue and Taxation Code Section 13518
  In any case in which a deficiency has been determined in an erroneous amount, the Controller may, within three years after the erroneous determination was...
• California Revenue and Taxation Code Section 13519
  The Controller shall give notice of the deficiency determined, together with any penalty for failure to file a return, by personal service or by mail...
• California Revenue and Taxation Code Section 13520
  In any case in which it is claimed that a deficiency has been determined in an erroneous amount, any person who is liable for the...
• California Revenue and Taxation Code Section 13530
  The tax imposed by this part shall be paid by the personal representative to the extent of assets subject to his or her control. Liability...
• California Revenue and Taxation Code Section 13531
  The tax imposed by this part is due and payable at the date of the decedent's death.
• California Revenue and Taxation Code Section 13532
  The tax imposed by this part is delinquent at the expiration of nine months from the date on which it becomes due and payable, if...
• California Revenue and Taxation Code Section 13533
  The tax imposed by this part shall be paid to the Controller by remittance to the Treasurer.
• California Revenue and Taxation Code Section 13534
  In the case of any decedent dying on or after January 1, 1999, Section 6166 of the Internal Revenue Code, enacted as of January 1,...
• California Revenue and Taxation Code Section 13550
  (a) The tax imposed by this part does not bear interest if it is paid prior to the date on which it otherwise becomes delinquent....
• California Revenue and Taxation Code Section 13551
  Every payment on the tax imposed by this part is applied, first, to any interest due on the tax, secondly, to any penalty imposed by...
• California Revenue and Taxation Code Section 13552
  All interest and penalties provided in this chapter shall be treated and collected in the same manner as taxes.
• California Revenue and Taxation Code Section 13555
  If any personal representative fails to pay any tax imposed by this part for which he or she is liable prior to the delinquent date...
• California Revenue and Taxation Code Section 13556
  The bond shall be filed in the office of the clerk of the court, and a certified copy shall be immediately transmitted to the Controller.
• California Revenue and Taxation Code Section 13557
  If the bond is not filed within 20 days after the date of the filing of the order requiring it, the letters of the personal...
• California Revenue and Taxation Code Section 13560
  Whenever the Controller determines that the tax due under this part has been over paid, the person making payment shall be entitled to a refund...
• California Revenue and Taxation Code Section 13561
  An application for the refund shall be made to the Controller within one year after the date the federal estate tax has been finally determined.
• California Revenue and Taxation Code Section 13562
  On proof satisfactory that the applicant is entitled to a refund, the Controller shall draw his or her warrant upon the Treasurer in favor of...
• California Revenue and Taxation Code Section 13563
  (a) For purposes of determining interest on overpayments for periods beginning before July 1, 2002, interest shall be allowed and paid upon any overpayment of...
• California Revenue and Taxation Code Section 13601
  The state may enforce its claim for any tax imposed by this part and enforce the lien of the tax by a civil action in...
• California Revenue and Taxation Code Section 13610
  (a) If any personal representative fails to pay any tax, interest, or penalty imposed under this part at the time that it becomes due and...
• California Revenue and Taxation Code Section 13615
  At any time within 10 years after any person is delinquent in the payment of any amount herein required to be paid, or within 10...
• California Revenue and Taxation Code Section 13616
  The Controller may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for his or her services as are provided...
• California Revenue and Taxation Code Section 13617
  The fees, commissions, and expenses are obligations of the person required to pay any amount under this part and may be collected from him or...
• California Revenue and Taxation Code Section 13620
  At any time after a tax imposed by this part is delinquent, the Controller may have a writ of execution issued for the enforcement of...
• California Revenue and Taxation Code Section 13621
  The writ shall be executed against any property of the person liable for payment of the tax, or against any property subject to the lien...
• California Revenue and Taxation Code Section 13622
  No fee shall be exacted from the Controller for the issuance of execution of the writ.
• California Revenue and Taxation Code Section 13680
  Proceedings for the collection of any tax imposed by this part may be commenced at any time after the tax is due and within 10...
• California Revenue and Taxation Code Section 13681
  In any proceeding for the enforcement of the estate tax a certificate by the Controller showing the amount due is prima facie evidence of the...
• California Revenue and Taxation Code Section 13682
  No injunction, writ of mandate, or other legal or equitable process shall ever issue in any suit, action, or proceeding in any court against this...
• California Revenue and Taxation Code Section 13683
  The Controller may bring suits in the courts of other states to collect estate taxes payable under this part. An official of another state which...
• California Revenue and Taxation Code Section 13684
  The remedies of the state for the enforcement of the tax imposed by this part are cumulative, and no action taken by the Controller or...
• California Revenue and Taxation Code Section 13801
  The Controller may compromise with the personal representative the tax, including interest and penalty thereon, payable on the estate of any decedent who it is...
• California Revenue and Taxation Code Section 13810
  When the Controller claims that a decedent was domiciled in this state at the time of his or her death and the taxing authorities of...
• California Revenue and Taxation Code Section 13810.1
  As used in this article, "state" means any state, territory, or possession of the United States, and the District of Columbia.
• California Revenue and Taxation Code Section 13810.2
  This article shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.
• California Revenue and Taxation Code Section 13810.3
  This article may be cited as the "Uniform Act on Interstate Compromise of Death Taxes."
• California Revenue and Taxation Code Section 13810.4
  This article shall apply to estates of decedents dying before or after its enactment.
• California Revenue and Taxation Code Section 13820
  When the Controller claims that a decedent was domiciled in this state at the time of his or her death and the taxing authorities of...
• California Revenue and Taxation Code Section 13820.1
  The board shall hold hearings at such times and places as it may determine, upon reasonable notice to the parties to the agreement, all of...
• California Revenue and Taxation Code Section 13820.2
  The board shall have power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and documents,...
• California Revenue and Taxation Code Section 13820.3
  The board shall, by majority vote, determine the domicile of the decedent at the time of his or her death. This determination shall be final...
• California Revenue and Taxation Code Section 13820.4
  Except as provided in Section 13820.2 in respect of the issuance of subpoenas, all questions arising in the course of the proceeding shall be determined...
• California Revenue and Taxation Code Section 13820.5
  The Controller, the board, or the executor or administrator shall file the determination of the board as to domicile, the record of the board's proceedings,...
• California Revenue and Taxation Code Section 13820.6
  In any case where it is determined by the board that the decedent died domiciled in this state, interest, if otherwise imposed by law, for...
• California Revenue and Taxation Code Section 13820.7
  Nothing contained herein shall prevent at any time a written compromise, if otherwise lawful, by all parties to the agreement made pursuant to Section 13820,...
• California Revenue and Taxation Code Section 13820.8
  The compensation and expenses of the members of the board and its employees may be agreed upon among those members and the executor or administrator...
• California Revenue and Taxation Code Section 13820.9
  This article shall apply only to cases in which each of the states involved has a law identical with or substantially similar to this act.
• California Revenue and Taxation Code Section 13820.10
  As used in this article, the word "state" means any state, territory, or possession of the United States, and the District of Columbia.
• California Revenue and Taxation Code Section 13820.11
  This article shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.
• California Revenue and Taxation Code Section 13820.12
  This article may be cited as the "Uniform Act on Interstate Arbitration of Death Taxes."
• California Revenue and Taxation Code Section 13820.13
  This article shall apply to estates of decedents dying before or after its enactment.
• California Revenue and Taxation Code Section 13830
  For the purposes of this article: (a) "Executor" means an executor of the will or administrator of the estate of the decedent, but does not...
• California Revenue and Taxation Code Section 13830.1
  In any case in which this state and one or more other states each claims that it was the domicile of a decedent at his...
• California Revenue and Taxation Code Section 13830.2
  In any case in which an election is made and not rejected the Controller may enter into a written agreement with the other taxing officials...
• California Revenue and Taxation Code Section 13830.3
  If in any case it appears that an agreement cannot be reached, as provided in Section 13830.2, or if one year shall have elapsed from...
• California Revenue and Taxation Code Section 13830.4
  Where only this state and one other state are involved, the Controller and the taxing official of the other state shall each appoint a member...
• California Revenue and Taxation Code Section 13830.5
  The board shall hold hearings at such places as are deemed necessary, upon reasonable notice to the executors, ancillary administrators, all other interested persons, and...
• California Revenue and Taxation Code Section 13830.6
  The board may administer oaths, take testimony, subpoena witnesses and require their attendance, require the production of books, papers and documents, and issue commissions to...
• California Revenue and Taxation Code Section 13830.7
  Whenever practicable the board shall apply the rules of evidence then prevailing in the federal courts under the federal rules of civil procedure.
• California Revenue and Taxation Code Section 13830.8
  The board shall determine the domicile of the decedent at the time of his or her death. This determination is final and conclusive and binds...
• California Revenue and Taxation Code Section 13830.9
  The reasonable compensation and expenses of the members of the board and its employees shall be agreed upon among those members, the taxing officials involved,...
• California Revenue and Taxation Code Section 13830.10
  The determination of the board and the record of its proceedings shall be filed with the authority having jurisdiction to assess the death tax in...
• California Revenue and Taxation Code Section 13830.11
  Notwithstanding the commencement of a legal action for determination of domicile within this state or the commencement of an arbitration proceeding, as provided in Section...
• California Revenue and Taxation Code Section 13830.12
  When in any case the board of arbitration determines that a decedent dies domiciled in this state, the total amount of interest and penalties for...
• California Revenue and Taxation Code Section 13830.13
  This article shall be applicable only to cases in which each of the states involved in the dispute has in effect therein a law substantially...
• California Revenue and Taxation Code Section 14000
  The superior court which has jurisdiction in probate of the estate of any decedent shall hear and determine all questions relative to any tax imposed...
• California Revenue and Taxation Code Section 14001
  In a case where a deceased resident of this state leaves no estate subject to probate administration, the superior court in which the decedent resided...
• California Revenue and Taxation Code Section 14002
  In the case of a decedent who was not a resident of this state at the time of his or her death, the superior court...
• California Revenue and Taxation Code Section 14010
  Except as otherwise provided in this part, the provisions of the Code of Civil Procedure relative to judgments, new trials, appeals, attachments, and execution of...
• California Revenue and Taxation Code Section 14011
  Nothing in this article precludes the state from any relief provided for in this part which may be inconsistent with the provisions of the Code...
• California Revenue and Taxation Code Section 14012
  The provisions of the Code of Civil Procedure relative to the time of commencing civil actions do not apply to any action or proceeding under...
• California Revenue and Taxation Code Section 14013
  No fee shall be charged the Controller for filing, recording, or certifying any petition, lis pendens, decree, or order for taking any oath or acknowledgement,...
• California Revenue and Taxation Code Section 14101
  This part shall be administered by the Controller.
• California Revenue and Taxation Code Section 14102
  The Controller may employ those assistants, including attorneys, as may from time to time be necessary for the proper administration of this part.
• California Revenue and Taxation Code Section 14103
  The Controller may make and enforce rules and regulations relating to the administration and enforcement of this part, and may prescribe the extent, if any,...
• California Revenue and Taxation Code Section 14104
  The Controller shall, without charge, distribute a copy of this part to any person who requests it.
• California Revenue and Taxation Code Section 14151
  Whenever he or she is cited as a party to any proceeding or action to determine any tax imposed by this part, or whenever he...
• California Revenue and Taxation Code Section 14201
  The Controller may conduct a hearing at any time or place for the purpose of determining whether a tax is due under this part.
• California Revenue and Taxation Code Section 14202
  For purposes of the hearing referred to in Section 14201, the Controller has all of the following: (a) Jurisdiction to require the attendance before him...
• California Revenue and Taxation Code Section 14203
  The Controller may issue subpoenas for any of the following purposes: (a) Compelling the attendance of any person before him or her or the production...
• California Revenue and Taxation Code Section 14204
  On the filing by the Controller of a petition asking the court to do so, the superior court of the county in which a hearing...
• California Revenue and Taxation Code Section 14205
  The Controller may examine and take the testimony under oath of any person appearing before him or her concerning the determination of any tax due...
• California Revenue and Taxation Code Section 14206
  Any person compelled to attend a hearing before the Controller is entitled to fees for attendance in an amount to be determined by the Controller,...
• California Revenue and Taxation Code Section 14251
  All information and records acquired by the Controller or any of his or her employees are confidential in nature, and except insofar as may be...
• California Revenue and Taxation Code Section 14252
  The Controller may allow any local, state, or federal official charged with the administration of any tax law to examine his or her estate tax...
• California Revenue and Taxation Code Section 14301
  All taxes and other money collected under this part and received by the Treasurer shall be deposited in the State Treasury to the credit of...
• California Revenue and Taxation Code Section 14302
  The money in the Estate Tax Fund is hereby appropriated as follows: (a) To pay the refunds authorized by this part and by Part 9.5...
• California Revenue and Taxation Code Section 16700
  This part is known as the "Generation Skipping Transfer Tax Law."
• California Revenue and Taxation Code Section 16701
  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
• California Revenue and Taxation Code Section 16702
  "Generation-skipping transfer" includes every transfer subject to the tax imposed under Chapter 13 of Subtitle B of the Internal Revenue Code of 1986, as amended,...
• California Revenue and Taxation Code Section 16703
  "Original transferor" means any grantor, donor, trustor or testator who by grant, gift, trust or will makes a transfer of real or personal property that...
• California Revenue and Taxation Code Section 16704
  "Federal generation-skipping transfer tax" means the tax imposed by Chapter 13 of Subtitle B of the Internal Revenue Code of 1986, as amended.
• California Revenue and Taxation Code Section 16710
  (a) A tax is hereby imposed upon every generation-skipping transfer in an amount equal to the amount allowable as a credit for state generation-skipping transfer...
• California Revenue and Taxation Code Section 16720
  Every person required to file a return reporting a generation skipping transfer under applicable federal statute and regulations shall file a return with the State...
• California Revenue and Taxation Code Section 16721
  The return shall contain such information and be in such form as the Controller may prescribe and shall state the amount of tax due under...
• California Revenue and Taxation Code Section 16722
  If, after the filing of a duplicate return, the federal authorities shall increase or decrease the amount of the federal generation skipping transfer tax, an...
• California Revenue and Taxation Code Section 16730
  In a case not involving a false or fraudulent return or failure to file a return, if the Controller determines at any time after the...
• California Revenue and Taxation Code Section 16731
  In the case of a false or fraudulent return or failure to file a return, the Controller may determine the tax at any time.
• California Revenue and Taxation Code Section 16732
  In any case in which a deficiency has been determined in an erroneous amount, the Controller may, within three years after the erroneous determination was...
• California Revenue and Taxation Code Section 16733
  The Controller shall give notice of the deficiency determined, together with any penalty for failure to file a return or to show any transfer in...
• California Revenue and Taxation Code Section 16734
  In any case in which it is claimed that a deficiency has been determined in an erroneous amount, any person who is liable for the...
• California Revenue and Taxation Code Section 16750
  The person liable for payment of the federal generation skipping transfer tax shall be liable for the tax imposed by this part.
• California Revenue and Taxation Code Section 16751
  The tax imposed by this part is due upon a taxable distribution or a taxable termination as determined under applicable provisions of the federal generation...
• California Revenue and Taxation Code Section 16752
  The tax becomes delinquent from and after the last day allowed for filing a return for the generation skipping transfer.
• California Revenue and Taxation Code Section 16753
  The tax shall be paid to the State Controller by remittance payable to the State Treasurer.
• California Revenue and Taxation Code Section 16760
  If the tax is not paid before it becomes delinquent, it bears interest thereafter and until it is paid at the same rate per annum...
• California Revenue and Taxation Code Section 16761
  Every payment on the tax imposed by this part is applied, first, to any interest due on the tax, and then, if there is any...
• California Revenue and Taxation Code Section 16800
  The state may enforce its claim for any tax imposed by this part and enforce the lien of the tax by a civil action in...
• California Revenue and Taxation Code Section 16810
  The tax imposed by this part is a lien in the manner prescribed in Section 13610 upon the property transferred from the time the generation...
• California Revenue and Taxation Code Section 16820
  At any time after a tax imposed by this part is delinquent, the Controller may have a writ of execution issued for the enforcement of...
• California Revenue and Taxation Code Section 16821
  The writ shall be executed against any property of any person liable for the tax, or against any property subject to the lien of the
• California Revenue and Taxation Code Section 16830
  Proceedings for the collection of any tax imposed by this part may be commmenced at any time after the tax is due and within 10...
• California Revenue and Taxation Code Section 16850
  If the Controller finds that there has been an overpayment of tax by a taxpayer for any reason, the amount of the overpayment shall be...
• California Revenue and Taxation Code Section 16851
  No refund shall be allowed or made after four years from the last day prescribed for filing the return or after one year from the...
• California Revenue and Taxation Code Section 16852
  Any person who has paid any tax imposed by this part which later is determined by judgment to have been in excess of the amount...
• California Revenue and Taxation Code Section 16860
  Within four years from the last date prescribed for filing the return or within one year from the date the tax was paid, or within...
• California Revenue and Taxation Code Section 16861
  Process in the action directed to the state shall be served on the Controller.
• California Revenue and Taxation Code Section 16862
  After a hearing in which the Controller shall represent the state, the court shall review the Controller's appraisement and determination of tax, and, as the...
• California Revenue and Taxation Code Section 16870
  Interest shall be allowed and paid upon any overpayment of tax due under this part in the same manner as provided in Section 6621(a)(1) and...
• California Revenue and Taxation Code Section 16880
  The superior court of the county in which a transferor resident of this state resided at the date of any generation skipping transfer made by...
• California Revenue and Taxation Code Section 16881
  In the case of a transferor who was not a resident of this state at the date of any generation skipping transfer made by him,...
• California Revenue and Taxation Code Section 16890
  Except as otherwise provided in this part, the provisions of the Code of Civil Procedure relative to judgments, new trials, appeals, attachments and execution of...
• California Revenue and Taxation Code Section 16900
  This part is administered by the Controller.
• California Revenue and Taxation Code Section 16901
  The Controller may employ such assistants, including attorneys, as may from time to time be necessary for the proper administration of this part.
• California Revenue and Taxation Code Section 16902
  The Controller may make and enforce rules and regulations relating to the administration and enforcement of this part, and may prescribe the extent, if any,...
• California Revenue and Taxation Code Section 16903
  Under rules and regulations upon which the Controller and Franchise Tax Board may agree, the Franchise Tax Board shall cooperate in the enforcement of this...
• California Revenue and Taxation Code Section 16904
  Under rules and regulations upon which the Controller and State Board of Equalization may agree, the State Board of Equalization shall cooperate in the enforcement...
• California Revenue and Taxation Code Section 16905
  The Controller on his own motion may appear in behalf of the state in any and all generation skipping transfer tax matters before any court.
• California Revenue and Taxation Code Section 16910
  All information and records acquired by the Controller or any of his employees are confidential in nature, and, except insofar as may be necessary for...
• California Revenue and Taxation Code Section 16911
  The Controller may allow any local, state, or federal official charged with the administration of any tax law to examine his generation skipping transfer tax...
• California Revenue and Taxation Code Section 16950
  All money due under this part shall be paid to the Controller by remittance payable to the State Treasurer. The amounts received shall be deposited,...
• California Revenue and Taxation Code Section 17001
  This part is known and may be cited as the "Personal Income Tax Law."
• California Revenue and Taxation Code Section 17002
  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
• California Revenue and Taxation Code Section 17003
  "Franchise Tax Board" means the Franchise Tax Board described in Part 10, Division 3, Title 2 of the Government Code. "Board" means the State Board...
• California Revenue and Taxation Code Section 17004
  "Taxpayer" includes any individual, fiduciary, estate, or trust subject to any tax imposed by this part or any partnership.
• California Revenue and Taxation Code Section 17005
  "Individual" means a natural person.
• California Revenue and Taxation Code Section 17006
  "Fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person, whether individual or corporate, acting in any fiduciary capacity for any person, estate...
• California Revenue and Taxation Code Section 17007
  "Person" includes individuals, fiduciaries, partnerships, limited liability companies, and corporations.
• California Revenue and Taxation Code Section 17008
  "Partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is...
• California Revenue and Taxation Code Section 17008.5
  Section 7704 of the Internal Revenue Code, relating to certain publicly traded partnerships treated as corporations, shall apply, except as otherwise provided. (a) Section 7704(a)...
• California Revenue and Taxation Code Section 17009
  "Corporation" includes joint stock companies or associations (including nonprofit associations that perform services, borrow money or own property, and business trusts or other business entities...
• California Revenue and Taxation Code Section 17010
  "Taxable year" means the calendar year or the fiscal year upon the basis of which the taxable income is computed under this part. If no...
• California Revenue and Taxation Code Section 17011
  "Fiscal year" means an accounting period of 12 months ending on the last day of any month other than December.
• California Revenue and Taxation Code Section 17012
  "Paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the taxable income is...
• California Revenue and Taxation Code Section 17014
  (a) "Resident" includes: (1) Every individual who is in this state for other than a temporary or transitory purpose. (2) Every individual domiciled in this...
• California Revenue and Taxation Code Section 17015
  "Nonresident" means every individual other than a resident.
• California Revenue and Taxation Code Section 17015.5
  For purposes of Part 10.2 (commencing with Section 18401) and this part, the term "part-year resident" means a taxpayer who meets both of the following...
• California Revenue and Taxation Code Section 17016
  Every individual who spends in the aggregate more than nine months of the taxable year within this State shall be presumed to be a resident....
• California Revenue and Taxation Code Section 17017
  "United States," when used in a geographical sense, includes the states, the District of Columbia, and the possessions of the United States.
• California Revenue and Taxation Code Section 17018
  "State" includes the District of Columbia, and the possessions of the United States.
• California Revenue and Taxation Code Section 17019
  "Foreign country" means any jurisdiction other than one embraced within the United States.
• California Revenue and Taxation Code Section 17020
  "Trade or business" includes the performance of the functions of a public office.
• California Revenue and Taxation Code Section 17020.1
  For purposes of this part, the term "substituted basis property" has the same meaning given that term by Section 7701(a)(42) of the Internal Revenue Code.
• California Revenue and Taxation Code Section 17020.2
  For purposes of this part, the term "transferred basis property" has the same meaning given that term by Section 7701(a)(43) of the Internal Revenue Code,...
• California Revenue and Taxation Code Section 17020.3
  For purposes of this part, the term "exchanged basis property" has the same meaning given that term by Section 7701(a)(44) of the Internal Revenue Code,...
• California Revenue and Taxation Code Section 17020.4
  For purposes of this part, the term "nonrecognition transaction" has the same meaning given that term by Section 7701(a) (45) of the Internal Revenue Code,...
• California Revenue and Taxation Code Section 17020.5
  For purposes of this part, in determining the amount of gain or loss (or deemed gain or loss) with respect to any property, Section 7701(g)...
• California Revenue and Taxation Code Section 17020.6
  For purposes of this part: (a) Section 7702 of the Internal Revenue Code, relating to life insurance contracts, shall apply, except as otherwise provided. (b)...
• California Revenue and Taxation Code Section 17020.7
  Section 7701(a)(46) of the Internal Revenue Code, relating to determination of whether there is a collective bargaining agreement, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 17020.8
  Section 7701(e) of the Internal Revenue Code, relating to treatment of certain contracts for providing services, etc., shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 17020.9
  For purposes of this part, the term "domestic building and loan association" has the same meaning given that term by Section 7701(a)(19) of the Internal...
• California Revenue and Taxation Code Section 17020.11
  Section 7701(h) of the Internal Revenue Code, relating to motor vehicle operating leases, applies, except as otherwise provided.
• California Revenue and Taxation Code Section 17020.12
  Section 7701(a)(20) of the Internal Revenue Code, relating to definition of "employee," shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 17020.13
  Section 7701(k) of the Internal Revenue Code, relating to treatment of certain amounts paid to charity, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 17020.15
  (a) Section 7701(n) of the Internal Revenue Code, relating to convention or association of churches, shall apply, except as otherwise provided. (b) The phrase "this...
• California Revenue and Taxation Code Section 17021
  As used in this part, if the husband and wife therein referred to are divorced, wherever appropriate to the meaning of this part, the term...
• California Revenue and Taxation Code Section 17021.5
  Section 7703 of the Internal Revenue Code, relating to determination of marital status, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 17021.7
  (a) (1) For purposes of this part, the domestic partner of the taxpayer shall be treated as the spouse of the taxpayer for purposes of...
• California Revenue and Taxation Code Section 17022
  The term "military or naval forces of the United States" and the term "armed forces of the United States" each includes all regular and reserve...
• California Revenue and Taxation Code Section 17023
  The term "counsel for the Franchise Tax Board," and "Franchise Tax Counsel" as used in this part, means attorney or attorneys appointed or employed by...
• California Revenue and Taxation Code Section 17024
  The term "Personal Income Tax Law of 1954," means Part 10 of Division 2 of the Revenue and Taxation Code as enacted by the Statutes...
• California Revenue and Taxation Code Section 17024.5
  (a) (1) Unless otherwise specifically provided, the terms "Internal Revenue Code," "Internal Revenue Code of 1954," or "Internal Revenue Code of 1986," for purposes of...
• California Revenue and Taxation Code Section 17026
  This part applies to the taxable income of taxpayers received or accrued on or after January 1, l935.
• California Revenue and Taxation Code Section 17028
  The provisions of this code insofar as they are substantially the same as existing statutory provisions relating to the same subject matter shall be construed...
• California Revenue and Taxation Code Section 17029
  The repeal of any provision of the Personal Income Tax Law shall not affect any act done or any right accruing or accrued, or any...
• California Revenue and Taxation Code Section 17029.5
  (a) The enactment of the act adding this section to the code shall not deprive any taxpayer of any carryover of a credit, excess contribution,...
• California Revenue and Taxation Code Section 17030
  For the purpose of applying the Personal Income Tax Law of 1954 or the Personal Income Tax Law as herein enacted to any period, any...
• California Revenue and Taxation Code Section 17031
  Any provision of this part which refers to the application of any portion of this part to a prior period (or which depends upon the...
• California Revenue and Taxation Code Section 17032
  Division, part, chapter, article, section and subsection headings contained herein shall not be deemed to govern, limit, modify, or in any manner affect the scope,...
• California Revenue and Taxation Code Section 17033
  If any chapter, article, section, subsection, clause, sentence or phrase of this part which is reasonably separable from the remaining portions of this part, or...
• California Revenue and Taxation Code Section 17034
  Unless otherwise specifically provided therein, the provisions of any act: (a) That affect the imposition or computation of taxes, additions to tax, penalties, or the...
• California Revenue and Taxation Code Section 17035
  The term "withholding agent" means any person required to deduct and withhold any tax under Section 18662.
• California Revenue and Taxation Code Section 17036
  Unless expressly otherwise provided in this part, any notice may be given by first class mail postage prepaid.
• California Revenue and Taxation Code Section 17037
  Provisions in other codes or general law statutes which are related to this part include all of the following: (a) Chapter 20.6 (commencing with Section...
• California Revenue and Taxation Code Section 17038
  (a) For purposes of this part, unless expressly otherwise provided, for taxable years beginning before January 1, 1984, references to the California Consumer Price Index...
• California Revenue and Taxation Code Section 17039
  (a) Notwithstanding any provision in this part to the contrary, for the purposes of computing tax credits, the term "net tax" means the tax imposed...
• California Revenue and Taxation Code Section 17039.1
  Notwithstanding Section 17039 or any other provision in this part to the contrary, the credit allowed by Section 17053.30 (relating to natural heritage) may reduce...
• California Revenue and Taxation Code Section 17039.2
  (a) Notwithstanding any provision of this part or Part 10.2 (commencing with Section 18401) to the contrary, for each taxable year beginning on or after...
• California Revenue and Taxation Code Section 17041
  (a) (1) There shall be imposed for each taxable year upon the entire taxable income of every resident of this state who is not a...
• California Revenue and Taxation Code Section 17041.5
  Notwithstanding any statute, ordinance, regulation, rule or decision to the contrary, no city, county, city and county, governmental subdivision, district, public and quasi-public corporation, municipal...
• California Revenue and Taxation Code Section 17042
  Section 2(b) and (c) of the Internal Revenue Code, relating to definitions of head of household and certain married individuals living apart, respectively, shall apply,...
• California Revenue and Taxation Code Section 17043
  (a) For each taxable year beginning on or after January 1, 2005, in addition to any other taxes imposed by this part, an additional tax...
• California Revenue and Taxation Code Section 17045
  In the case of a joint return of a husband and wife under Section 18521, the tax imposed by Section 17041 shall be twice the...
• California Revenue and Taxation Code Section 17046
  For purposes of this part, "surviving spouse" has the same meaning as that term is defined by Section 2(a) of the Internal Revenue Code.
• California Revenue and Taxation Code Section 17048
  (a) In lieu of the tax imposed under Section 17041, individuals with taxable income of such amounts as prescribed by the Franchise Tax Board, shall...
• California Revenue and Taxation Code Section 17049
  (a) If an item of income was included in the gross income of an individual for a preceding taxable year or years because it appeared...
• California Revenue and Taxation Code Section 17052.6
  (a) For each taxable year beginning on or after January 1, 2000, there shall be allowed as a credit against the "net tax", as defined...
• California Revenue and Taxation Code Section 17052.8
  For each taxable year beginning on or after January 1, 1996, there shall be allowed as a credit against the "net tax" (as defined by...
• California Revenue and Taxation Code Section 17052.12
  For each taxable year beginning on or after January 1, 1987, there shall be allowed as a credit against the "net tax" (as defined by...
• California Revenue and Taxation Code Section 17052.17
  (a) For each taxable year beginning on or after January 1, 1988, and before January 1, 2012, there shall be allowed as a credit against...
• California Revenue and Taxation Code Section 17052.18
  (a) For each taxable year beginning on or after January 1, 1995, and before January 1, 2012, there shall be allowed as a credit against...
• California Revenue and Taxation Code Section 17052.25
  (a) For each taxable year beginning on or after January 1, 1994, there shall be allowed as a credit against the "net tax," as defined...
• California Revenue and Taxation Code Section 17053.5
  (a) (1) For a qualified renter, there shall be allowed a credit against his or her "net tax," as defined in Section 17039. The amount...
• California Revenue and Taxation Code Section 17053.6
  (a) There shall be allowed as a credit against the "net tax" (as defined by Section 17039) an amount equal to 10 percent of the...
• California Revenue and Taxation Code Section 17053.7
  (a) There shall be allowed as a credit against the "net tax" (as defined by Section 17039) an amount equal to 10 percent of the...
• California Revenue and Taxation Code Section 17053.12
  (a) In the case of a taxpayer who transports any agricultural product donated in accordance with Chapter 5 (commencing with Section 58501) of Part 1...
• California Revenue and Taxation Code Section 17053.30
  (a) There shall be allowed as a credit against the "net tax," as defined in Section 17039, an amount equal to 55 percent of the...
• California Revenue and Taxation Code Section 17053.33
  (a) For each taxable year beginning on or after January 1, 1998, there shall be allowed as a credit against the "net tax" (as defined...
• California Revenue and Taxation Code Section 17053.34
  (a) For each taxable year beginning on or after January 1, 1998, there shall be allowed a credit against the "net tax" (as defined in...
• California Revenue and Taxation Code Section 17053.42
  (a) For each taxable year beginning on or after January 1, 1996, there shall be allowed as a credit against the "net tax," as defined...
• California Revenue and Taxation Code Section 17053.45
  (a) For each taxable year beginning on or after January 1, 1995, there shall be allowed as a credit against the "net tax" (as defined...
• California Revenue and Taxation Code Section 17053.46
  (a) For each taxable year beginning on or after January 1, 1995, there shall be allowed as a credit against the "net tax" (as defined...
• California Revenue and Taxation Code Section 17053.47
  (a) For each taxable year beginning on or after January 1, 1998, there shall be allowed a credit against the "net tax" (as defined in...
• California Revenue and Taxation Code Section 17053.57
  (a) For each taxable year beginning on or after January 1, 1997, and before January 1, 2017, there shall be allowed as a credit against...
• California Revenue and Taxation Code Section 17053.62
  (a) For each taxable year beginning on or after July 1, 2005, and before January 1, 2018, there shall be allowed as an environmental tax...
• California Revenue and Taxation Code Section 17053.70
  (a) There shall be allowed as a credit against the "net tax" (as defined in Section 17039) for the taxable year an amount equal to...
• California Revenue and Taxation Code Section 17053.74
  (a) There shall be allowed a credit against the "net tax" (as defined in Section 17039) to a taxpayer who employs a qualified employee in...
• California Revenue and Taxation Code Section 17053.75
  (a) There shall be allowed as a credit against the "net tax" (as defined by Section 17039) for the taxable year an amount equal to...
• California Revenue and Taxation Code Section 17053.80
  (a) For each taxable year beginning on or after January 1, 2009, there shall be allowed as a credit against the "net tax," as defined...
• California Revenue and Taxation Code Section 17053.80
  (a) For each taxable year beginning on or after January 1, 2009, there shall be allowed as a credit against the "net tax," as defined...
• California Revenue and Taxation Code Section 17053.85
  (a) (1) For taxable years beginning on or after January 1, 2011, there shall be allowed to a qualified taxpayer a credit against the "net...
• California Revenue and Taxation Code Section 17053.88
  (a) In the case of a qualified taxpayer who donates fresh fruits or fresh vegetables to a food bank located in California under Chapter 5...
• California Revenue and Taxation Code Section 17054
  In the case of individuals, the following credits for personal exemption may be deducted from the tax imposed under Section 17041 or 17048, less any...
• California Revenue and Taxation Code Section 17054.1
  (a) (1) In the case of any taxpayer whose federal adjusted gross income for the taxable year exceeds the threshold amount, each credit to which...
• California Revenue and Taxation Code Section 17054.5
  (a) (1) There shall be allowed as a credit against the "net tax" (as defined in Section 17039) of a qualified individual an amount equal...
• California Revenue and Taxation Code Section 17054.7
  (a) There shall be allowed as a credit against the "net tax" (as defined in Section 17039) for a "qualified senior head of household" (as...
• California Revenue and Taxation Code Section 17055
  (a) Any individual who is a nonresident or a part-year resident shall be allowed all credits provided under this part against the "net tax" (as...
• California Revenue and Taxation Code Section 17056
  For the purposes of this part, the term "dependents" has the same meaning as that term is defined by Section 152 of the Internal Revenue
• California Revenue and Taxation Code Section 17057.5
  It is the intent of the Legislature that the amount of the state low-income housing tax credit allocated to a project pursuant to Section 17058...
• California Revenue and Taxation Code Section 17058
  (a) (1) There shall be allowed as a credit against the amount of net tax (as defined in Section 17039) a state low-income housing credit...
• California Revenue and Taxation Code Section 17059
  (a) (1) In the case of any taxpayer who purchases a qualified principal residence on and after March 1, 2009, and before March 1, 2010,...
• California Revenue and Taxation Code Section 17059.1
  (a) (1) In the case of any taxpayer who purchases a qualified principal residence on and after May 1, 2010, and on or before December...
• California Revenue and Taxation Code Section 17061
  (a) In the case of a person entitled to a refund pursuant to Section 1176 of the Unemployment Insurance Code, there shall be a credit...
• California Revenue and Taxation Code Section 17062
  (a) In addition to the other taxes imposed by this part, there is hereby imposed for each taxable year, a tax equal to the excess,...
• California Revenue and Taxation Code Section 17062.3
  The amendments made to Section 56 of the Internal Revenue Code, relating to adjustments in computing alternative minimum taxable income by Section 4(1) of Public...
• California Revenue and Taxation Code Section 17062.3
  The amendments made to Section 56 of the Internal Revenue Code, relating to adjustments in computing alternative minimum taxable income by Section 4(1) of Public...
• California Revenue and Taxation Code Section 17062.5
  Section 55(b)(3) of the Internal Revenue Code, relating to maximum rate of tax on net capital gain of noncorporate taxpayers, shall not apply.
• California Revenue and Taxation Code Section 17063
  (a) There shall be allowed as a credit against the net tax (as defined by Section 17039) for any taxable year an amount equal to...
• California Revenue and Taxation Code Section 17071
  Section 61 of the Internal Revenue Code, relating to gross income defined, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 17072
  (a) Section 62 of the Internal Revenue Code, relating to adjusted gross income defined, shall apply, except as otherwise provided. (b) Section 62(a)(2)(D) of the...
• California Revenue and Taxation Code Section 17073
  (a) Section 63 of the Internal Revenue Code, relating to taxable income defined, shall apply, except as otherwise provided. (b) The deduction allowed by Section...
• California Revenue and Taxation Code Section 17073.5
  (a) A taxpayer may elect to take a standard deduction as follows: (1) In the case of a taxpayer, other than a head of a...
• California Revenue and Taxation Code Section 17074
  Section 64 of the Internal Revenue Code, relating to ordinary income defined, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 17075
  Section 65 of the Internal Revenue Code, relating to ordinary loss defined, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 17076
  (a) Section 67 of the Internal Revenue Code, relating to the 2-percent floor on miscellaneous itemized deductions, shall apply, except as otherwise provided. (b) A...
• California Revenue and Taxation Code Section 17077
  Section 68 of the Internal Revenue Code, relating to overall limitation on itemized deductions, shall apply, except as otherwise provided. (a) "Six percent" shall be...
• California Revenue and Taxation Code Section 17078
  (a) Section 988 of the Internal Revenue Code, relating to treatment of certain foreign currency transactions, shall apply, except as otherwise provided. (b) Section 988(a)(3)...
• California Revenue and Taxation Code Section 17081
  Part II of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items that are specifically included in gross...
• California Revenue and Taxation Code Section 17083
  Section 85 of the Internal Revenue Code, relating to unemployment compensation, shall not apply.
• California Revenue and Taxation Code Section 17085
  Section 72 of the Internal Revenue Code, relating to annuities; certain proceeds of endowment and life insurance contracts, is modified as follows: (a) The amendments...
• California Revenue and Taxation Code Section 17085.7
  (a) In the case of any distribution made on account of a notice to withhold (pursuant to Section 18670 or 18670.5) on a qualified retirement...
• California Revenue and Taxation Code Section 17086
  (a) Noncash patronage allocations from farmers' cooperative and mutual associations (whether paid in capital stock, revolving fund certificates, retain certificates, certificates of indebtedness, letters of...
• California Revenue and Taxation Code Section 17087
  (a) Section 86 of the Internal Revenue Code, relating to Social Security and Tier 1 Railroad Retirement Benefits, shall not apply. (b) Section 72(r) of...
• California Revenue and Taxation Code Section 17087.5
  Subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to tax treatment of "S corporations" and their shareholders, shall apply,...
• California Revenue and Taxation Code Section 17087.6
  If a limited liability company is classified as a partnership for California tax purposes, a person with a membership or economic interest shall take into...
• California Revenue and Taxation Code Section 17088
  (a) (1) Subchapter M of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to regulated investment companies and real estate investment trusts,...
• California Revenue and Taxation Code Section 17088.3
  (a) Section 7518 of the Internal Revenue Code, relating to tax incentives relating to merchant marine capital construction funds, shall apply, except as otherwise provided....
• California Revenue and Taxation Code Section 17090
  Gross income includes cash allowances received by an employee under a parking cash-out program, except any portion used for a ridesharing purpose and excluded from...
• California Revenue and Taxation Code Section 17131
  Part III of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items that are specifically excluded from gross...
• California Revenue and Taxation Code Section 17131.1
  (a) Gross income does not include any excludable restitution payments received by an eligible individual (or the individual's heirs or estate) and any excludable interest....
• California Revenue and Taxation Code Section 17131.2
  (a) Gross income does not include any excludable settlement payments received by an eligible individual (or the individual's heirs or estate) and any excludable interest....
• California Revenue and Taxation Code Section 17131.3
  Any grant made in any taxable year by the Secretary of the Treasury under Section 1603 of the American Recovery and Reinvestment Tax Act of...
• California Revenue and Taxation Code Section 17131.4
  Section 106(d) of the Internal Revenue Code, relating to contributions to health savings accounts, shall not apply.
• California Revenue and Taxation Code Section 17131.5
  Section 125(d)(2)(D) of the Internal Revenue Code, relating to the exception for health savings accounts, shall not apply.
• California Revenue and Taxation Code Section 17131.6
  Section 107 of the Internal Revenue Code is modified by substituting in paragraph (2) the phrase "the rental allowance paid to him or her as...
• California Revenue and Taxation Code Section 17131.7
  (a) Section 105(b) of the Internal Revenue Code, relating to amounts expended for medical care, as amended by Section 1004(d) (1) of the Health Care...
• California Revenue and Taxation Code Section 17131.9
  Gross income does not include any supplementary payment received by an individual pursuant to Section 12306.6 of the Welfare and Institutions Code.
• California Revenue and Taxation Code Section 17131.10
  Notwithstanding any other law, for purposes of this part, the natural gas transmission line explosion on September 9, 2010, in San Bruno, California, shall be...
• California Revenue and Taxation Code Section 17131.10
  (a) For taxable years beginning on or after January 1, 2011, Section 125(j) of the Internal Revenue Code, relating to simple cafeteria plans for small...
• California Revenue and Taxation Code Section 17131.12
  (a) Section 139D of the Internal Revenue Code, relating to Indian health care benefits, as added by Section 9021 of the Patient Protection and Affordable...
• California Revenue and Taxation Code Section 17132
  Section 114 of the Internal Revenue Code, relating to extraterritorial income, shall not apply.
• California Revenue and Taxation Code Section 17132
  Section 114 of the Internal Revenue Code, relating to extraterritorial income, shall not apply.
• California Revenue and Taxation Code Section 17132.4
  (a) For taxable years beginning on or after January 1, 2005, gross income does not include the death benefits received by an eligible individual. (b)...
• California Revenue and Taxation Code Section 17132.5
  Section 101 of the Internal Revenue Code, relating to certain death benefits, is modified as follows: (a) Section 101(h) of the Internal Revenue Code, relating...
• California Revenue and Taxation Code Section 17132.6
  A payment under paragraph (10) of subsection (c) of Section 103 of the Ricky Ray Hemophilia Relief Fund Act of 1998 (42 U.S.C. Sec. 300c-22)...
• California Revenue and Taxation Code Section 17132.7
  A payment under Section 103(c)(10) of the Ricky Ray Hemophilia Relief Fund Act of 1998 (Public Law 105-369) to an individual shall be treated for...
• California Revenue and Taxation Code Section 17132.8
  (a) For purposes of this part, Part 10.2 (commencing with Section 18401), and Part 11 (commencing with Section 23001), gross income shall not include any...
• California Revenue and Taxation Code Section 17133
  Income which this state is prohibited from taxing includes interest on bonds issued by this state or a local government in this state, and the...
• California Revenue and Taxation Code Section 17133.5
  The following phrase (or its substantial equivalent) in other codes or statutes does not exempt the gain or loss from the sale or transfer of...
• California Revenue and Taxation Code Section 17134
  Any loan made pursuant to the Forgivable Loan Program of the California State University shall be deemed to be a student loan within the meaning...
• California Revenue and Taxation Code Section 17134.1
  For taxable years beginning on or after January 1, 2010, Section 108(f)(4) of the Internal Revenue Code, relating to payments under the National Health Service...
• California Revenue and Taxation Code Section 17135
  The use of an automobile by a special agent of federal or state taxing agencies shall be treated in the manner provided for by Section...
• California Revenue and Taxation Code Section 17135.5
  (a) Gross income does not include cost-share payments received by forest landowners from the Department of Forestry and Fire Protection pursuant to the California Forest...
• California Revenue and Taxation Code Section 17136
  Section 1078 of Public Law 98-369 (Tax Reform Act of 1984), relating to exclusions from gross income of payments from the United States Forest Service...
• California Revenue and Taxation Code Section 17138
  Any amount received as a rebate or voucher from a local water or energy agency or supplier for any expenses the taxpayer paid or incurred...
• California Revenue and Taxation Code Section 17138.1
  Gross income does not include any amount received as a rebate, voucher, or other financial incentive issued by the California Energy Commission, the Public Utility...
• California Revenue and Taxation Code Section 17139.5
  For taxpayers who were not allowed to deduct the vehicle smog impact fee imposed by Section 6262 when paid or incurred, any interest paid by...
• California Revenue and Taxation Code Section 17139.6
  Section 139A of the Internal Revenue Code, relating to federal subsidies for prescription drug plans, shall not apply.
• California Revenue and Taxation Code Section 17140
  (a) For purposes of this section, the following terms have the following meanings as provided in the Golden State Scholarshare Trust Act (Article 19 (commencing...
• California Revenue and Taxation Code Section 17140.3
  Section 529 of the Internal Revenue Code, relating to qualified state tuition programs, shall apply, except as otherwise provided. (a) Section 529 (a) of the...
• California Revenue and Taxation Code Section 17140.5
  (a) Pursuant to Section 206 of the Servicemembers Civil Relief Act (50 U.S.C. Appen. Sec. 526), the period of a servicemember' s military service may...
• California Revenue and Taxation Code Section 17142
  Sections 111(b) and 111(c) of the Internal Revenue Code, relating to credits and treatment of credit carryovers, shall be applicable with respect to credits allowable...
• California Revenue and Taxation Code Section 17142.5
  (a) For purposes of the following provisions of the Internal Revenue Code, a qualified hazardous duty area shall be treated in the same manner as...
• California Revenue and Taxation Code Section 17143
  Sections 103 and 141 to 150, inclusive, of the Internal Revenue Code, relating to interest on governmental obligations, shall not apply.
• California Revenue and Taxation Code Section 17144
  (a) Section 108(b)(2)(B) of the Internal Revenue Code, relating to general business credit, is modified by substituting "this part" in lieu of "Section 38 (relating...
• California Revenue and Taxation Code Section 17144.5
  (a) Section 108(a)(1)(E) of the Internal Revenue Code, is modified to provide that the amount excluded from gross income shall not exceed $500,000 ($250,000 in...
• California Revenue and Taxation Code Section 17145
  (a) A regulated investment company, as defined in Section 851 of the Internal Revenue Code, relating to definition of regulated investment company, or series thereof,...
• California Revenue and Taxation Code Section 17146
  The compensation of employees of a foreign country shall be determined in accordance with Section 893 of the Internal Revenue Code.
• California Revenue and Taxation Code Section 17147.7
  (a) Gross income does not include any income which is received as a reward from a crime hotline that is authorized by any governmental entity....
• California Revenue and Taxation Code Section 17149
  (a) Gross income does not include compensation or the fair market value of any other benefit, except salary or wages, received by an employee from...
• California Revenue and Taxation Code Section 17151
  (a) Gross income of an employee does not include any amounts, not exceeding an aggregate amount of five thousand two hundred fifty dollars ($5,250) per...
• California Revenue and Taxation Code Section 17152
  Section 121 of the Internal Revenue Code, relating to exclusion of gain from sale of principal residence, is modified as follows: (a) The two-year period...
• California Revenue and Taxation Code Section 17153.5
  Gross income does not include any amount received for empty beverage containers by a consumer from a recycling center or recycling location as the recycling...
• California Revenue and Taxation Code Section 17154
  Section 132(j)(8) of the Internal Revenue Code, relating to application of section to otherwise taxable educational or training benefits, is modified by substituting "which are...
• California Revenue and Taxation Code Section 17155
  (a) Gross income shall not include any amount, including any interest or property, that is received as compensation in any taxable year by a taxpayer...
• California Revenue and Taxation Code Section 17155
  Gross income shall not include either of the following: (a) (1) Any amount, including any interest or property, that is received as compensation in any...
• California Revenue and Taxation Code Section 17155.5
  Gross income does not include any amount received as reparation payments paid by the German Foundation known as Remembrance, Responsibility, and the Future, or any...
• California Revenue and Taxation Code Section 17156
  (a) Gross income shall not include any amount received as compensation in any taxable year by a taxpayer pursuant to Assembly Bill 110 of the...
• California Revenue and Taxation Code Section 17156.5
  Gross income does not include any amount received as reparation payments paid by the Canadian government for the purpose of redressing the injustice done to...
• California Revenue and Taxation Code Section 17157
  Gross income shall not include any amount received in any taxable year by a claimant pursuant to Section 4904 of the Penal Code.
• California Revenue and Taxation Code Section 17201
  (a) Part VI of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to itemized deductions for individuals and corporations,...
• California Revenue and Taxation Code Section 17201.1
  (a) Section 162(l)(1) of the Internal Revenue Code, relating to allowance of deduction, as amended by Section 1004(d)(2) of the Health Care and Education Reconciliation...
• California Revenue and Taxation Code Section 17201.4
  Section 179B of the Internal Revenue Code, relating to deductions for capital costs incurred in complying with Environmental Protection Agency sulfur regulations, shall not apply.
• California Revenue and Taxation Code Section 17201.5
  Section 181 of the Internal Revenue Code, relating to treatment of certain qualified film and television productions, shall not apply.
• California Revenue and Taxation Code Section 17201.6
  Section 199 of the Internal Revenue Code, relating to income attributable to domestic production activities, shall not apply.
• California Revenue and Taxation Code Section 17202
  There shall be allowed to an employer as an ordinary and necessary expense paid or incurred during the taxable year in carrying on any trade...
• California Revenue and Taxation Code Section 17203
  For purposes of applying limitations on the deductions described in this section, any reference to "compensation" or "earned income" shall be a reference to the...
• California Revenue and Taxation Code Section 17204
  Section 165(h)(3) of the Internal Revenue Code, relating to special rules for losses in federally declared disasters, shall not apply.
• California Revenue and Taxation Code Section 17204.7
  Section 222 of the Internal Revenue Code, relating to qualified tuition and related expenses, shall not apply.
• California Revenue and Taxation Code Section 17206
  (a) For purposes of Section 17201, Section 170 of the Internal Revenue Code, relating to charitable, etc., contributions and gifts, shall be applied to allow...
• California Revenue and Taxation Code Section 17207
  (a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years as provided in subdivision (b), with respect to...
• California Revenue and Taxation Code Section 17207.2
  (a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years as provided in subdivision (b), with respect to...
• California Revenue and Taxation Code Section 17207.3
  (a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years as provided in subdivision (b), with respect to...
• California Revenue and Taxation Code Section 17207.4
  (a) Section 165(i) of the Internal Revenue Code is modified to additionally provide that an appraisal for the purpose of obtaining a loan of federal...
• California Revenue and Taxation Code Section 17207.6
  (a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years as provided in subdivision (b), with respect to...
• California Revenue and Taxation Code Section 17207.7
  (a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years as provided in subdivision (b), with respect to...
• California Revenue and Taxation Code Section 17207.8
  (a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years as provided in subdivision (b), with respect to...
• California Revenue and Taxation Code Section 17208.1
  (a) There shall be allowed as a deduction the amount of interest paid or incurred by a taxpayer during the taxable year on any loan...
• California Revenue and Taxation Code Section 17215
  (a) Section 220(a) of the Internal Revenue Code, relating to deduction allowed, is modified to provide that the amount allowed as a deduction shall be...
• California Revenue and Taxation Code Section 17215.1
  Section 220(f)(5) of the Internal Revenue Code, relating to rollover contributions, shall not apply.
• California Revenue and Taxation Code Section 17215.4
  Section 223 of the Internal Revenue Code, relating to health savings accounts, shall not apply.
• California Revenue and Taxation Code Section 17220
  (a) Section 164(a)(3) of the Internal Revenue Code, relating to the deductibility of state, local, and foreign income, war profits, and excess profits taxes, shall...
• California Revenue and Taxation Code Section 17222
  No deduction shall be allowed for the tax deducted and withheld under Section 18662 and Section 13020 of the Unemployment Insurance Code either to the...
• California Revenue and Taxation Code Section 17224
  Section 163(e) of the Internal Revenue Code is modified as follows: (a) For taxable years beginning on or after January 1, 1987, and before the...
• California Revenue and Taxation Code Section 17225
  Section 163(h)(3)(E) of the Internal Revenue Code, relating to mortgage insurance premiums treated as interest, shall not apply.
• California Revenue and Taxation Code Section 17230
  Payments made to the California Housing Finance Agency by the borrower pursuant to Section 52514 of the Health and Safety Code shall be considered payments...
• California Revenue and Taxation Code Section 17235
  (a) There shall be allowed as a deduction the amount of net interest received by the taxpayer in payment on indebtedness of a person or...
• California Revenue and Taxation Code Section 17250
  (a) Section 168 of the Internal Revenue Code is modified as follows: (1) Any reference to "tax imposed by this chapter" in Section 168 of...
• California Revenue and Taxation Code Section 17250.5
  (a) Section 167(g) of the Internal Revenue Code, relating to depreciation under income forecast method, shall be modified as follows: (1) Section 167(g)(2)(C) of the...
• California Revenue and Taxation Code Section 17255
  (a) Section 179(b)(1) of the Internal Revenue Code, relating to dollar limitation, shall not apply and in lieu thereof, the aggregate cost which may be...
• California Revenue and Taxation Code Section 17256
  Section 179A of the Internal Revenue Code, relating to deduction for clean-fuel vehicles and certain refueling property, shall not apply.
• California Revenue and Taxation Code Section 17257
  Section 179C of the Internal Revenue Code, relating to election to expense certain refineries, shall not apply.
• California Revenue and Taxation Code Section 17257.2
  Section 179D of the Internal Revenue Code, relating to energy efficient commercial buildings deduction, shall not apply.
• California Revenue and Taxation Code Section 17257.4
  Section 179E of the Internal Revenue Code, relating to election to expense advanced mine safety equipment, shall not apply.
• California Revenue and Taxation Code Section 17260
  (a) No deduction, other than depreciation, shall be allowed for expenditures for tertiary injectants as provided by Section 193 of the Internal Revenue Code. (b)...
• California Revenue and Taxation Code Section 17267.2
  (a) A taxpayer may elect to treat 40 percent of the cost of any Section 17267.2 property as an expense which is not chargeable to...
• California Revenue and Taxation Code Section 17267.6
  (a) For each taxable year beginning on or after January 1, 1998, a qualified taxpayer may elect to treat 40 percent of the cost of...
• California Revenue and Taxation Code Section 17268
  (a) For each taxable year beginning on or after January 1, 1995, a taxpayer may elect to treat 40 percent of the cost of any...
• California Revenue and Taxation Code Section 17269
  Whereas, the people of the State of California desire to promote and achieve tax equity and fairness among all the state's citizens and further desire...
• California Revenue and Taxation Code Section 17270
  (a) For purposes of Section 162(a)(2) of the Internal Revenue Code, relating to travel expenses, all of the following shall apply: (1) The place of...
• California Revenue and Taxation Code Section 17273
  For each taxable year beginning on or after January 1, 1999, Section 162(l)(1) of the Internal Revenue Code, relating to applicable percentage, is modified to...
• California Revenue and Taxation Code Section 17274
  (a) Notwithstanding any other provisions in this part to the contrary, no deduction shall be allowed for interest, taxes, depreciation, or amortization paid or incurred...
• California Revenue and Taxation Code Section 17275
  In computing taxable income, no deduction shall be allowed for any of the following: (a) Abandonment fees paid under Section 51061 or 51093 of the...
• California Revenue and Taxation Code Section 17275.2
  Section 170(e)(3)(C) of the Internal Revenue Code, relating to special rule for contributions of food inventory, shall not apply.
• California Revenue and Taxation Code Section 17275.3
  Section 170(e)(3)(D) of the Internal Revenue Code, relating to special rule for contributions of book inventory to public schools, shall not apply.
• California Revenue and Taxation Code Section 17275.5
  (a) No deduction shall be denied under Section 170(f)(8) of the Internal Revenue Code, relating to substantiation requirement for certain contributions, upon a showing that...
• California Revenue and Taxation Code Section 17276.05
  (a) In addition to the modifications made by Section 17276, the deduction provided by Section 172 of the Internal Revenue Code, relating to net operating...
• California Revenue and Taxation Code Section 17276.1
  (a) A qualified taxpayer, as defined in Section 17276.2, 17276.4, 17276.5, 17276.6, or 17276.7, may elect to take the deduction provided by Section 172 of...
• California Revenue and Taxation Code Section 17276.2
  (a) The term "qualified taxpayer" as used in Section 17276.1 includes a person or entity engaged in the conduct of a trade or business within...
• California Revenue and Taxation Code Section 17276.3
  (a) Notwithstanding Sections 17276, 17276.1, 17276.2, 17276.4, 17276.5, 17276.6, and 17276.7 of this code and Section 172 of the Internal Revenue Code, no net operating...
• California Revenue and Taxation Code Section 17276.4
  (a) The term "qualified taxpayer" as used in Section 17276.1 includes a person or entity engaged in the conduct of a trade or business within...
• California Revenue and Taxation Code Section 17276.5
  (a) For each taxable year beginning on or after January 1, 1995, the term "qualified taxpayer" as used in Section 17276.1 includes a taxpayer engaged...
• California Revenue and Taxation Code Section 17276.6
  (a) For each taxable year beginning on or after January 1, 1998, the term "qualified taxpayer" as used in Section 17276.1 includes a person or...
• California Revenue and Taxation Code Section 17276.7
  (a) The term "qualified taxpayer" as used in Section 17276.1 includes a person or entity that conducts a farming business that is directly affected by...
• California Revenue and Taxation Code Section 17276.20
  Except as provided in Sections 17276.1, 17276.2, 17276.4, 17276.5, 17276.6, and 17276.7, the deduction provided by Section 172 of the Internal Revenue Code, relating to...
• California Revenue and Taxation Code Section 17276.21
  (a) Notwithstanding Sections 17276, 17276.1, 17276.2, 17276.4, 17276.5, 17276.6, 17276.7, and 17276.20 of this code and Section 172 of the Internal Revenue Code, no net...
• California Revenue and Taxation Code Section 17276.22
  Notwithstanding Section 17276.1, 17276.2, 17276.4, 17276.5, 17276.6, or 17276.7 to the contrary, a net operating loss attributable to a taxable year beginning on or after...
• California Revenue and Taxation Code Section 17278
  (a) To the extent specified in subdivision (b), there shall be allowed as a deduction to a taxpayer those payments of the taxpayer which are...
• California Revenue and Taxation Code Section 17278.5
  The deduction allowed by Section 194 of the Internal Revenue Code, relating to amortization of reforestation expenditures, shall be available only with respect to qualified...
• California Revenue and Taxation Code Section 17279
  Section 197 of the Internal Revenue Code, relating to amortization of goodwill and certain other intangibles, is modified as follows: (a) (1) Section 13261(g) of...
• California Revenue and Taxation Code Section 17279.4
  Section 198 of the Internal Revenue Code, relating to expensing of environmental remediation costs, is modified as follows: (a) For expenditures paid or incurred before...
• California Revenue and Taxation Code Section 17279.6
  Section 198A of the Internal Revenue Code, relating to expensing of qualified disaster expenses, shall not apply.
• California Revenue and Taxation Code Section 17280
  (a) No deduction shall be denied as provided by Section 265 of the Internal Revenue Code, relating to expenses and interest relating to tax-exempt income....
• California Revenue and Taxation Code Section 17280.1
  (a) Section 267(f)(3) of the Internal Revenue Code, relating to loss deferral rules not to apply in certain cases, as amended by Section 306 of...
• California Revenue and Taxation Code Section 17282
  (a) In computing taxable income, deductions, including deductions for cost of goods sold, shall not be allowed to any taxpayer from any of his or...
• California Revenue and Taxation Code Section 17286
  In addition to the deduction denied under Section 162(c)(1) of the Internal Revenue Code, relating to payments made to officials or employees of a foreign...
• California Revenue and Taxation Code Section 17287
  Section 269A of the Internal Revenue Code is modified by substituting "California Personal Income Tax" for "Federal income tax."
• California Revenue and Taxation Code Section 17299.8
  The Franchise Tax Board may disallow a deduction under this part to an individual or entity for amounts paid as remuneration for personal services if...
• California Revenue and Taxation Code Section 17299.9
  (a) Notwithstanding any other provisions in this part, in the case of a taxpayer who owns real property and has either failed to provide information...
• California Revenue and Taxation Code Section 17301
  For purposes of this part, in the case of a nonresident or part-year resident, the proper apportionment and allocation of the deductions in computing "taxable...
• California Revenue and Taxation Code Section 17301.3
  For purposes of this part, in the case of a nonresident or part-year resident, the term "California adjusted gross income" includes each of the following:...
• California Revenue and Taxation Code Section 17301.4
  For purposes of this part, in the case of a nonresident or part-year resident, the term "total adjusted gross income" means adjusted gross income for...
• California Revenue and Taxation Code Section 17301.5
  For purposes of this part, in the case of a nonresident or part-year resident, the term "total taxable income" means taxable income for the entire...
• California Revenue and Taxation Code Section 17302
  In the case of a nonresident or part-year resident, the deduction provided by Section 215 of the Internal Revenue Code, relating to alimony payments, shall...
• California Revenue and Taxation Code Section 17304
  In the case of a nonresident or part-year resident, itemized deductions allowed as a deduction for the taxable year under Section 63 of the Internal...
• California Revenue and Taxation Code Section 17306
  In the case of a nonresident or part-year resident, in computing "taxable income of a nonresident or part-year resident" under paragraph (1) of subdivision (i)...
• California Revenue and Taxation Code Section 17307
  In the case of a nonresident or part-year resident, in computing "taxable income of a nonresident or part-year resident" under paragraph (1) of subdivision (i)...
• California Revenue and Taxation Code Section 17321
  Subchapter C of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to corporate distributions and adjustments, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 17322
  For purposes of Section 302(c)(2) of the Internal Revenue Code, the periods of limitation to be extended for one year are the periods provided in...
• California Revenue and Taxation Code Section 17322.1
  (a) Section 302 of the Internal Revenue Code, relating to distributions in redemption of stock, as amended by Section 306 of the Regulated Investment Company...
• California Revenue and Taxation Code Section 17501
  (a) Subchapter D of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to deferred compensation, shall apply, except as otherwise provided. (b)...
• California Revenue and Taxation Code Section 17501.5
  The amendments made by Section 641 of the Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16) to the following provisions of...
• California Revenue and Taxation Code Section 17501.7
  The amendments made by Section 647 of the Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16) to the following provisions of...
• California Revenue and Taxation Code Section 17502
  (a) In addition to the application of Part II (commencing with Section 421) of Subchapter D of Chapter 1 of Subtitle A of the Internal...
• California Revenue and Taxation Code Section 17504
  (a) The provisions of Section 402 of the Internal Revenue Code, relating to taxability of beneficiaries of employees' trusts, shall be modified as follows: (1)...
• California Revenue and Taxation Code Section 17506
  The provisions of Section 403 of the Internal Revenue Code, relating to taxation of employee annuities, shall be modified to provide that the basis of...
• California Revenue and Taxation Code Section 17507
  The provisions of Section 408 of the Internal Revenue Code, relating to individual retirement accounts, shall be modified as follows: (a) The following provisions shall...
• California Revenue and Taxation Code Section 17507.6
  Section 408A of the Internal Revenue Code, relating to Roth IRAs, is modified to additionally provide all of the following: (a) Section 408A(c)(3) of the...
• California Revenue and Taxation Code Section 17508
  The provisions of Section 408(o) of the Internal Revenue Code, relating to definitions and rules relating to nondeductible contributions to individual retirement plans, shall be...
• California Revenue and Taxation Code Section 17509
  Sections 413(b)(6) and 413(c)(5) of the Internal Revenue Code, relating to liability for funding tax, do not apply.
• California Revenue and Taxation Code Section 17510
  Section 7701(j) of the Internal Revenue Code, relating to Federal Thrift Savings Funds, applies, except as otherwise provided.
• California Revenue and Taxation Code Section 17551
  (a) Subchapter E of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to accounting periods and methods of accounting, shall apply, except...
• California Revenue and Taxation Code Section 17552
  (a) Notwithstanding Section 17565, a return for a period of less than 12 months shall also be made when the Franchise Tax Board terminates the...
• California Revenue and Taxation Code Section 17552.3
  (a) (1) The options under Sections 112(d)(2) and 112(d)(3) of the Federal Agriculture Improvement and Reform Act of 1996 (7 U.S.C. Sec. 7212(d)(2) and (3)),...
• California Revenue and Taxation Code Section 17552.3
  (a) (1) The options under Sections 112(d)(2) and 112(d)(3) of the Federal Agriculture Improvement and Reform Act of 1996 (7 U.S.C. Sec. 7212(d)(2) and (3)),...
• California Revenue and Taxation Code Section 17553
  Section 454(c) of the Internal Revenue Code, relating to matured United States Savings Bonds, shall not apply.
• California Revenue and Taxation Code Section 17555
  In any case where husband and wife file separate returns, the Franchise Tax Board may distribute, apportion or allocate gross income between the spouses, if...
• California Revenue and Taxation Code Section 17556
  Notwithstanding Section 442 of the Internal Revenue Code, the estate may change its annual accounting period one time without the approval of the Franchise Tax
• California Revenue and Taxation Code Section 17559
  (a) Section 451(e) of the Internal Revenue Code, relating to special rule for proceeds from livestock sold on account of drought, is modified by substituting...
• California Revenue and Taxation Code Section 17560
  (a) The provisions of Sections 811(c)(4), 811(c)(6), and 811 (c)(7) of Public Law 99-514, as modified by Section 1008(f) of Public Law 100-647, shall apply....
• California Revenue and Taxation Code Section 17560.5
  Section 461(j) of the Internal Revenue Code, relating to limitation on excess farm losses of certain taxpayers, shall not apply.
• California Revenue and Taxation Code Section 17561
  (a) Section 469(c)(7) of the Internal Revenue Code, relating to special rules for taxpayers in real property business, shall not apply. (b) Section 469(d)(2) of...
• California Revenue and Taxation Code Section 17563.5
  (a) The amendment made by Section 7001(a) of the Internal Revenue Service Restructuring and Reform Act of 1998 (Public Law 105-206) to Section 404(a)(11) of...
• California Revenue and Taxation Code Section 17563.5
  (a) The amendment made by Section 7001(a) of the Internal Revenue Service Restructuring and Reform Act of 1998 (Public Law 105-206) to Section 404(a)(11) of...
• California Revenue and Taxation Code Section 17564
  (a) Long-term contracts shall be accounted for in accordance with the special rules set forth in Section 460 of the Internal Revenue Code. (b) (1)...
• California Revenue and Taxation Code Section 17565
  (a) The taxable year of a taxpayer may not be different than the taxable year used for purposes of the Internal Revenue Code, unless initiated...
• California Revenue and Taxation Code Section 17565
  (a) The taxable year of a taxpayer may not be different than the taxable year used for purposes of the Internal Revenue Code, unless initiated...
• California Revenue and Taxation Code Section 17570
  (a) Section 13233(c)(2)(C) of the Revenue Reconciliation Act of 1993 (Public Law 103-66), relating to the effective date for changes in the mark to market...
• California Revenue and Taxation Code Section 17631
  An organization described in Section 401(a) of the Internal Revenue Code shall be exempt from taxation under this part unless such exemption is denied under...
• California Revenue and Taxation Code Section 17632
  An organization exempt from taxation under Section 17631 shall be subject to tax to the extent provided in Article 2 (commencing at Section 17651) of...
• California Revenue and Taxation Code Section 17635
  (a) An organization described in Section 401(a) of the Internal Revenue Code which is subject to the provisions of this section shall not be exempt...
• California Revenue and Taxation Code Section 17636
  Sections 17635 to 17639, inclusive, apply to any organization described in Section 401(a) of the Internal Revenue Code.
• California Revenue and Taxation Code Section 17637
  For purposes of Sections 17635 to 17639, inclusive, the term "prohibited transaction" means any transaction in which an organization subject to the provisions of Sections...
• California Revenue and Taxation Code Section 17638
  Any organization described in Section 401(a) of the Internal Revenue Code or a trust which is denied exemption under Section 17631 by reason of Section...
• California Revenue and Taxation Code Section 17639
  For purposes of subdivision (a) of Section 17637, a bond, debenture, note, or certificate or other evidence of indebtedness (hereinafter in this section referred to...
• California Revenue and Taxation Code Section 17640
  Subdivision (a) of Section 17637 shall not apply to a loan made by a trust described in Section 401(a) of the Internal Revenue Code to...
• California Revenue and Taxation Code Section 17651
  (a) There is hereby imposed for each taxable year on the unrelated business taxable income (as defined in Section 23732) of every trust a tax...
• California Revenue and Taxation Code Section 17671
  Section 584 of the Internal Revenue Code, relating to common trust funds, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 17677
  Every trust company operating a common trust fund shall make a return under penalties of perjury for each taxable year, stating specifically with respect to...
• California Revenue and Taxation Code Section 17681
  Subchapter I of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to natural resources, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 17681.3
  The amendments made to Section 613A(d)(4) of the Internal Revenue Code, relating to certain refiners excluded, by Section 1328 of the Energy Tax Incentives Act...
• California Revenue and Taxation Code Section 17681.6
  Section 613A(c)(6)(H) of the Internal Revenue Code, relating to temporary suspension of taxable income limit with respect to marginal production, shall not apply.
• California Revenue and Taxation Code Section 17731
  (a) Subchapter J of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to estates, trusts, beneficiaries, and decedents, shall apply, except as...
• California Revenue and Taxation Code Section 17731.5
  (a) Section 641(c)(2)(A) of the Internal Revenue Code is modified to read: "The amount of the tax imposed by subdivision (e) of Section 17041 shall...
• California Revenue and Taxation Code Section 17732
  Section 642(b) of the Internal Revenue Code, relating to deduction for personal exemption, shall not apply.
• California Revenue and Taxation Code Section 17733
  (a) An estate shall be allowed a credit of ten dollars ($10) against the tax imposed under Section 17041, less any amounts imposed under paragraph...
• California Revenue and Taxation Code Section 17734
  For purposes of computing "taxable income of a nonresident or part-year resident" under paragraph (1) of subdivision (i) of Section 17041, in the case of...
• California Revenue and Taxation Code Section 17734.6
  Section 646 of the Internal Revenue Code, relating to tax treatment of electing Alaska Native Settlement Trusts, shall not apply.
• California Revenue and Taxation Code Section 17735
  In the case of an estate, no deductions shall be allowed under Section 661(a) of the Internal Revenue Code with respect to amounts attributable and...
• California Revenue and Taxation Code Section 17736
  (a) Section 642(c)(2) of the Internal Revenue Code is modified for purposes of this part by substituting "December 31, 1970" for "October 9, 1969" throughout...
• California Revenue and Taxation Code Section 17737
  For purposes of computing the taxable income of the estate or trust and the taxable income of a spouse to whom Section 682(a) of the...
• California Revenue and Taxation Code Section 17742
  (a) Except as otherwise provided in this chapter, the income of an estate or trust is taxable to the estate or trust. The tax applies...
• California Revenue and Taxation Code Section 17743
  Where the taxability of income under this chapter depends on the residence of the fiduciary and there are two or more fiduciaries for the trust,...
• California Revenue and Taxation Code Section 17744
  Where the taxability of income under this chapter depends on the residence of the beneficiary and there are two or more beneficiaries of the trust,...
• California Revenue and Taxation Code Section 17745
  (a) If, for any reason, the taxes imposed on income of a trust which is taxable to the trust because the fiduciary or beneficiary is...
• California Revenue and Taxation Code Section 17745.1
  The amendments of Sections 17742 and 17745 made at the 1963 Regular Session of the Legislature shall be applicable only with respect to taxable years...
• California Revenue and Taxation Code Section 17750
  Section 643(a) of the Internal Revenue Code, relating to distributable net income, is modified to provide that the exclusion under Section 18152.5 shall not be...
• California Revenue and Taxation Code Section 17751
  Section 645 of the Internal Revenue Code, relating to certain revocable trusts treated as part of estate, is modified as follows: (a) An election under...
• California Revenue and Taxation Code Section 17752
  Section 663 of the Internal Revenue Code, relating to special rules applicable to Sections 661 and 662, is modified as follows: (a) Section 663(b) of...
• California Revenue and Taxation Code Section 17755
  Section 664(c) of the Internal Revenue Code, relating to the taxation of trusts, shall not apply and, in lieu thereof, a charitable remainder annuity trust...
• California Revenue and Taxation Code Section 17760
  Section 684 of the Internal Revenue Code, relating to recognition of gain on certain transfers to certain foreign trusts and estates, shall not apply.
• California Revenue and Taxation Code Section 17760.5
  Section 685 of the Internal Revenue Code, relating to treatment of funeral trusts, is modified as follows: (a) Section 685(a) of the Internal Revenue Code...
• California Revenue and Taxation Code Section 17779
  Sections 665 to 668, inclusive, of the Internal Revenue Code shall not apply to distributions described in subdivision (b) of Section 17745.
• California Revenue and Taxation Code Section 17851
  Subchapter K of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to partners and partnerships, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 17851.5
  Notwithstanding the provisions of Section 701 of the Internal Revenue Code, relating to partners, not partnerships, subject to tax, a partnership, as an entity shall...
• California Revenue and Taxation Code Section 17853
  Section 703(a)(2) of the Internal Revenue Code is modified to additionally provide that the deduction for taxes provided in Section 164(a) of the Internal Revenue...
• California Revenue and Taxation Code Section 17854
  For purposes of computing "taxable income of a nonresident or part-year resident" under paragraph (1) of subdivision (i) of Section 17041, in the case of...
• California Revenue and Taxation Code Section 17855
  The term "unrealized receivables," as defined by Section 751 (c) of the Internal Revenue Code, shall not include any of the following: (a) Stock in...
• California Revenue and Taxation Code Section 17856
  Section 751(d)(3) of the Internal Revenue Code, relating to appreciated inventory items subject to tax as a gain on foreign investment company stock, does not
• California Revenue and Taxation Code Section 17857
  Section 751(e) of the Internal Revenue Code, relating to the limitation on tax attributable to deemed sales of Section 1248 stock, shall not apply.
• California Revenue and Taxation Code Section 17858
  For purposes of this part and Part 11 (commencing with Section 23001), any election relating to the computation of depreciation shall be made by the...
• California Revenue and Taxation Code Section 17865
  Part IV of Subchapter K of Chapter 1 of Subtitle A of the Internal Revenue Code (commencing with Section 771 of the Internal Revenue Code),...
• California Revenue and Taxation Code Section 17935
  (a) For each taxable year beginning on or after January 1, 1997, every limited partnership doing business in this state (as defined by Section 23101)...
• California Revenue and Taxation Code Section 17936
  A limited partnership shall not be subject to the taxes imposed by this chapter if the limited partnership did no business in this state during...
• California Revenue and Taxation Code Section 17937
  (a) A limited partnership shall not be subject to the taxes imposed by this chapter for a taxable year if the limited partnership does all...
• California Revenue and Taxation Code Section 17941
  (a) For each taxable year beginning on or after January 1, 1997, a limited liability company doing business in this state (as defined in Section...
• California Revenue and Taxation Code Section 17942
  (a) In addition to the tax imposed under Section 17941, every limited liability company subject to tax under Section 17941 shall pay annually to this...
• California Revenue and Taxation Code Section 17943
  It is the intent of the Legislature that the amount of the annual fee described in Section 17942 shall apply to the taxable year beginning...
• California Revenue and Taxation Code Section 17944
  (a) The effective date of dissolution, withdrawal, or cancellation of a limited liability company is the date on which the certified copy of the court...
• California Revenue and Taxation Code Section 17946
  A limited liability company shall not be subject to the taxes and fees imposed by this chapter if the limited liability company did no business...
• California Revenue and Taxation Code Section 17947
  (a) A limited liability company shall not be subject to the taxes imposed by this chapter for a taxable year if the limited liability company...
• California Revenue and Taxation Code Section 17948
  (a) For each taxable year beginning on or after January 1, 1997, every limited liability partnership doing business in this state (as defined in Section...
• California Revenue and Taxation Code Section 17948.2
  A registered limited liability partnership or foreign limited liability partnership shall not be subject to the taxes and fees imposed by this chapter if the...
• California Revenue and Taxation Code Section 17948.3
  (a) A registered limited liability partnership shall not be subject to the taxes imposed by this chapter for a taxable year if the registered limited...
• California Revenue and Taxation Code Section 17951
  (a) For purposes of computing "taxable income of a nonresident or part-year resident" under paragraph (1) of subdivision (i) of Section 17041, in the case...
• California Revenue and Taxation Code Section 17952
  For purposes of computing "taxable income of a nonresident or part-year resident" under paragraph (1) of subdivision (i) of Section 17041, income of nonresidents from...
• California Revenue and Taxation Code Section 17952.5
  (a) For purposes of computing "taxable income of a nonresident or part-year resident" under paragraph (1) of subdivision (i) of Section 17041, gross income of...
• California Revenue and Taxation Code Section 17953
  For purposes of computing "taxable income of a nonresident or part-year resident" under paragraph (1) of subdivision (i) of Section 17041, income of estates and...
• California Revenue and Taxation Code Section 17954
  For purposes of computing "taxable income of a nonresident or part-year resident" under paragraph (1) of subdivision (i) of Section 17041, except as provided in...
• California Revenue and Taxation Code Section 17955
  (a) For purposes of computing "taxable income of a nonresident or part-year resident" under paragraph (1) of subdivision (i) of Section 17041, notwithstanding Sections 17951,...
• California Revenue and Taxation Code Section 18001
  (a) Subject to the following conditions, residents shall be allowed a credit against the "net tax" (as defined by Section 17039) for net income taxes...
• California Revenue and Taxation Code Section 18002
  (a) Subject to the following conditions, nonresidents shall be allowed a credit against the "net tax" (as defined by Section 17039) for net income taxes...
• California Revenue and Taxation Code Section 18003
  For the purpose of this chapter an estate or trust is considered a resident of the state which taxes the income of the estate or...
• California Revenue and Taxation Code Section 18004
  If an estate or trust is a resident of this State and also a resident of another state, it shall, notwithstanding the limitations contained in...
• California Revenue and Taxation Code Section 18005
  A resident beneficiary of an estate or trust who is taxable on the income of the estate or trust under Chapter 9 of this part...
• California Revenue and Taxation Code Section 18006
  For purposes of determining a credit under Section 18001 (relating to residents) or Section 18002 (relating to nonresidents), both of the following apply: (a) A...
• California Revenue and Taxation Code Section 18007
  If any taxes paid to another state for which a taxpayer has been allowed a credit under this chapter are at any time credited or...
• California Revenue and Taxation Code Section 18008
  A tax equal to the credit allowed for the taxes credited or refunded by the other state is due and payable from the taxpayer upon...
• California Revenue and Taxation Code Section 18009
  Interest shall be assessed, collected and paid in the same manner as the tax at the adjusted annual rate established pursuant to Section 19521 from...
• California Revenue and Taxation Code Section 18011
  The credit against the taxes imposed by this part for net income taxes paid to another state shall not be allowed to any taxpayer or...
• California Revenue and Taxation Code Section 18031
  Subchapter O of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to gain or loss on disposition of property, shall apply, except...
• California Revenue and Taxation Code Section 18031.5
  Section 1031(i) of the Internal Revenue Code, relating to special rules for mutual ditch, reservoir, or irrigation company stock, shall not apply.
• California Revenue and Taxation Code Section 18035.6
  Section 1014 of the Internal Revenue Code, relating to basis of property acquired from a decedent, is modified to provide that Section 1014(f) of the...
• California Revenue and Taxation Code Section 18036
  (a) In addition to the adjustments to basis provided by Section 1016(a) of the Internal Revenue Code, a proper adjustment shall also be made for...
• California Revenue and Taxation Code Section 18036.5
  In addition to the adjustments to basis provided by Section 1016(a) of the Internal Revenue Code, a proper adjustment shall also be made in the...
• California Revenue and Taxation Code Section 18036.6
  Section 1022 of the Internal Revenue Code, relating to treatment of property acquired from a decedent dying after December 31, 2009, shall not apply.
• California Revenue and Taxation Code Section 18037
  An election made by a taxpayer pursuant to Section 1033(g) (3) of the Internal Revenue Code, relating to the election to treat outdoor advertising displays...
• California Revenue and Taxation Code Section 18037.5
  The amendments made by Section 844 of the Pension Protection Act of 2006 (Public Law 109-280) to Section 1035 of the Internal Revenue Code, shall...
• California Revenue and Taxation Code Section 18038
  Section 1040 of the Internal Revenue Code, relating to transfer of certain real property, does not apply.
• California Revenue and Taxation Code Section 18038.4
  Section 1045 of the Internal Revenue Code, relating to rollover of gain from qualified small business stock to another qualified small business stock, shall not
• California Revenue and Taxation Code Section 18038.5
  (a) In the case of any sale of qualified small business stock held by a taxpayer other than a corporation for more than six months...
• California Revenue and Taxation Code Section 18039
  Section 1052 of the Internal Revenue Code, relating to basis established by prior revenue acts, is modified as follows: (a) Section 1052(c) of the Internal...
• California Revenue and Taxation Code Section 18041.5
  (a) No gain shall be recognized with respect to a sale of an assisted housing development to a tenant association, nonprofit organization, profit-motivated organization or...
• California Revenue and Taxation Code Section 18042
  (a) Section 1042 of the Internal Revenue Code, relating to sales of stock to employee stock ownership plans or certain cooperatives, shall apply to taxable...
• California Revenue and Taxation Code Section 18044
  The provisions of Section 1044 of the Internal Revenue Code, relating to rollover of publicly traded securities gain into specialized small business investment companies, shall...
• California Revenue and Taxation Code Section 18151
  Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to capital gains and losses, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 18151.5
  Section 301 of Title III of Division A of the Emergency Economic Stabilization Act of 2008 (Public Law 110-343), relating to gain or loss from...
• California Revenue and Taxation Code Section 18152
  (a) Section 1202 of the Internal Revenue Code, relating to 50-percent exclusion for gain from certain small business stock, shall not apply. (b) Any reference...
• California Revenue and Taxation Code Section 18152.5
  (a) For purposes of this part, gross income shall not include 50 percent of any gain from the sale or exchange of qualified small business...
• California Revenue and Taxation Code Section 18154
  Notwithstanding any other law, for purposes of this part, the natural gas transmission line explosion on September 9, 2010, in San Bruno, California, shall be...
• California Revenue and Taxation Code Section 18155
  (a) A deduction shall not be allowed for capital loss carrybacks provided by Section 1212 of the Internal Revenue Code, relating to capital loss carrybacks...
• California Revenue and Taxation Code Section 18155.5
  Section 1223 of the Internal Revenue Code, relating to holding period of property, is modified to additionally provide that in determining the period for which...
• California Revenue and Taxation Code Section 18155.6
  For taxable years beginning on or after January 1, 2010, specific reference to Sections 1223(4) to (16), inclusive, of the Internal Revenue Code in this...
• California Revenue and Taxation Code Section 18165
  (a) Section 1245(a)(2)(C) of the Internal Revenue Code, relating to certain deductions treated as amortization, is modified to also refer to Sections 17252.5, 17265, and...
• California Revenue and Taxation Code Section 18171
  Section 1250(b) of the Internal Revenue Code, relating to additional depreciation, is modified as follows: (a) "Depreciation adjustments," as defined in Section 1250(b)(3) of the...
• California Revenue and Taxation Code Section 18171.5
  Section 1250(a) of the Internal Revenue Code is modified as follows: (a) The date "December 31, 1970" is substituted for "July 24, 1969," and "December...
• California Revenue and Taxation Code Section 18177
  Section 1275(a)(3) of the Internal Revenue Code, relating to the definition of tax-exempt obligations, does not apply but instead the term "tax-exempt obligation" means an...
• California Revenue and Taxation Code Section 18178
  Section 1272 of the Internal Revenue Code shall be modified as follows: (a) For taxable years beginning on or after January 1, 1987, and before...
• California Revenue and Taxation Code Section 18180
  (a) Section 7872 of the Internal Revenue Code, relating to treatment of loans with below market interest rates, shall apply, except as otherwise provided. (b)...
• California Revenue and Taxation Code Section 18181
  Part VI of Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to treatment of certain passive foreign investment companies,...
• California Revenue and Taxation Code Section 18401
  Each provision of this part shall apply to Part 10 (commencing with Section 17001) and Part 11 (commencing with Section 23001), unless otherwise provided.
• California Revenue and Taxation Code Section 18402
  (a) Except where the context otherwise requires, the general provisions and definitions provided in Chapter 1 (commencing with Section 17001) of Part 10 and in...
• California Revenue and Taxation Code Section 18403
  For purposes of this part, any return, declaration, report, statement, or other document required to be made or filed under Part 10 (commencing with Section...
• California Revenue and Taxation Code Section 18405
  (a) In the case of a new statutory provision in Part 7.5 (commencing with Section 13201), Part 10 (commencing with Section 17001), Part 10.2 (commencing...
• California Revenue and Taxation Code Section 18405.1
  (a) Notwithstanding Section 18405, the Franchise Tax Board may, in its discretion, permit elections made under Section 25111 to be perfected during the period of...
• California Revenue and Taxation Code Section 18407
  Section 6011 of the Internal Revenue Code, relating to general requirement of return, statement, or list, shall apply, except as otherwise provided. (a) Section 6011(a)...
• California Revenue and Taxation Code Section 18407
  Section 6011 of the Internal Revenue Code, relating to general requirement of return, statement, or list, shall apply, except as otherwise provided. (a) Section 6011(a)...
• California Revenue and Taxation Code Section 18408
  The Franchise Tax Board is authorized to require that information with respect to persons subject to the taxes imposed by Article 5 (commencing with Section...
• California Revenue and Taxation Code Section 18409
  (a) The Franchise Tax Board shall prescribe regulations providing standards for determining which returns shall be filed on magnetic media or in other machine-readable form....
• California Revenue and Taxation Code Section 18412
  The provisions of this part insofar as they are substantially the same as statutory provisions relating to the same subject matter in Part 10 (commencing...
• California Revenue and Taxation Code Section 18413
  The repeal of any provision in Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) made by the act adding this...
• California Revenue and Taxation Code Section 18414
  Any provision of this part that refers to the application of any portion of this part to a prior period (or which depends upon the...
• California Revenue and Taxation Code Section 18415
  Unless otherwise specifically provided therein, the provisions of any act: (a) That affect the imposition or computation of taxes, additions to tax other than Sections...
• California Revenue and Taxation Code Section 18416
  (a) Unless expressly otherwise provided in this part, any notice may be given by first-class mail postage prepaid. (b) For purposes of this part, any...
• California Revenue and Taxation Code Section 18416.5
  (a) The Franchise Tax Board may, by regulation, implement an alternative communication method that would allow the Franchise Tax Board, at the request of the...
• California Revenue and Taxation Code Section 18417
  Provisions in other codes or general law statutes that are related to this part include all of the following: (a) Chapter 20.6 (commencing with Section...
• California Revenue and Taxation Code Section 18501
  (a) Every individual taxable under Part 10 (commencing with Section 17001) shall make a return to the Franchise Tax Board, stating specifically the items of...
• California Revenue and Taxation Code Section 18505
  Every fiduciary (except a receiver appointed by authority of law in possession of only a part of the property of an individual) taxable under Part...
• California Revenue and Taxation Code Section 18505.3
  If an individual is deceased, the return of that individual required under Section 18501 shall be made by his or her executor, administrator, or other...
• California Revenue and Taxation Code Section 18505.6
  If an individual is unable to make a return required under Section 18501, the return of that individual shall be made by a duly authorized...
• California Revenue and Taxation Code Section 18506
  A trust that qualifies under Section 401(a) of the Internal Revenue Code and which is exempt is not required to file a return unless it...
• California Revenue and Taxation Code Section 18508
  (a) Returns of an estate, a trust, or an estate of an individual under Chapter 7 or Chapter 11 of Title 11 of the United...
• California Revenue and Taxation Code Section 18509
  Any fiduciary required to make a return under Section 18505 is subject to all the provisions of Part 10 (commencing with Section 17001) and this...
• California Revenue and Taxation Code Section 18510
  (a) (1) The Franchise Tax Board shall revise the returns required to be filed pursuant to this article, Article 2 (commencing with Section 18601), Section...
• California Revenue and Taxation Code Section 18521
  (a) (1) Except as otherwise provided in this section, an individual shall use the same filing status that he or she used on his or...
• California Revenue and Taxation Code Section 18522
  If an individual has filed a separate return for a taxable year for which a joint return could have been made by him or her...
• California Revenue and Taxation Code Section 18523
  If a joint return is made under Section 18522, any election (other than the election to file a separate return) made by either spouse in...
• California Revenue and Taxation Code Section 18524
  If a joint return is made under Section 18522 after the death of either spouse, the return with respect to the decedent may be made...
• California Revenue and Taxation Code Section 18526
  A joint return may not be made under Section 18522 in any of the following situations: (a) After the expiration of four years from the...
• California Revenue and Taxation Code Section 18527
  For the purposes of Article 1 (commencing with Section 19301) of Chapter 6 (relating to refunds and credits), a joint return made under Section 18522...
• California Revenue and Taxation Code Section 18528
  (a) For the purposes of Sections 19057 to 19067, inclusive (relating to period of limitations upon assessment and collection), and for the purposes of Section...
• California Revenue and Taxation Code Section 18529
  If a joint return is made under Section 18522, the period of limitations provided in Sections 19057 to 19067, inclusive, on the making of assessments...
• California Revenue and Taxation Code Section 18530
  Where the amount shown as the tax by the husband and wife on a joint return made under Section 18522 exceeds the aggregate of the...
• California Revenue and Taxation Code Section 18531
  For the purposes of Chapter 9 (commencing with Section 19701) which relates to criminal penalties in the case of fraudulent returns, the term "return" includes...
• California Revenue and Taxation Code Section 18531.5
  For purposes of Section 443 of the Internal Revenue Code, where the husband and wife have different taxable years because of the death of either...
• California Revenue and Taxation Code Section 18532
  For the purposes of this article, each of the following shall apply: (a) The status as husband and wife of two individuals having taxable years...
• California Revenue and Taxation Code Section 18533
  (a) (1) Notwithstanding subdivision (a) and the first sentence of subdivision (b) of Section 19006: (A) An individual who has made a joint return may...
• California Revenue and Taxation Code Section 18534
  (a) Under regulations prescribed by the Franchise Tax Board, if: (1) An individual does not file a joint return for any taxable year, (2) That...
• California Revenue and Taxation Code Section 18535
  (a) In lieu of electing nonresident partners filing a return pursuant to Section 18501, the Franchise Tax Board may, pursuant to requirements and conditions set...
• California Revenue and Taxation Code Section 18536
  (a) In lieu of electing nonresident directors filing a return pursuant to Section 18501, the Franchise Tax Board may, pursuant to requirements and conditions set...
• California Revenue and Taxation Code Section 18542
  Notwithstanding any other provision of law, the Franchise Tax Board may design tax returns to provide for the designation of contributions to specified funds, as...
• California Revenue and Taxation Code Section 18551
  Section 13021 of the Unemployment Insurance Code sets forth requirements for the filing of returns and payment of tax by every employer required to withhold...
• California Revenue and Taxation Code Section 18566
  Returns filed under this article on the basis of the calendar year shall be filed on or before the 15th day of April following the...
• California Revenue and Taxation Code Section 18567
  (a) The Franchise Tax Board may grant a reasonable extension of time for filing any return, declaration, statement or other document required by Part 10...
• California Revenue and Taxation Code Section 18570
  (a) In the case of an individual who is serving as a member of the armed forces of the United States or any auxiliary branch...
• California Revenue and Taxation Code Section 18571
  (a) The provisions of Section 7508 of the Internal Revenue Code, relating to time for performing certain acts postponed by reason of service in a...
• California Revenue and Taxation Code Section 18572
  Section 7508A of the Internal Revenue Code, relating to postponement of certain tax-related deadlines, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 18601
  (a) Except as provided in subdivision (b) or (c), every taxpayer subject to the tax imposed by Part 11 (commencing with Section 23001) shall, on...
• California Revenue and Taxation Code Section 18602
  In the event that taxes, interest, and penalties have been or shall be assessed against, paid by, or collected from a corporation under Chapter 2...
• California Revenue and Taxation Code Section 18604
  (a) The Franchise Tax Board may grant a reasonable extension of time for filing any return, declaration, statement, or other document required by Part 11...
• California Revenue and Taxation Code Section 18606
  (a) In cases where receivers, trustees in a case under Title 11 of the United States Code, or assignees are operating the property or business...
• California Revenue and Taxation Code Section 18621
  Except as otherwise provided by the Franchise Tax Board and in Section 18621.5, any return, declaration, statement, or other document required to be made under...
• California Revenue and Taxation Code Section 18621.5
  (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic technology shall be in a...
• California Revenue and Taxation Code Section 18621.7
  The Franchise Tax Board shall not approve for electronic filing any proprietary filing software or electronic tax preparation forms that require a taxpayer to consent...
• California Revenue and Taxation Code Section 18621.9
  (a) If an income tax return preparer prepared more than 100 timely original individual income tax returns that were filed during any calendar year that...
• California Revenue and Taxation Code Section 18622
  (a) If any item required to be shown on a federal tax return, including any gross income, deduction, penalty, credit, or tax for any year...
• California Revenue and Taxation Code Section 18623
  (a) The Franchise Tax Board is authorized to provide, with respect to any amount required to be shown on any return, form, statement, or other...
• California Revenue and Taxation Code Section 18624
  (a) Section 6109 of the Internal Revenue Code, relating to identifying numbers, shall apply, except as otherwise provided. (b) Identifying numbers shall be required on...
• California Revenue and Taxation Code Section 18625
  An income tax return preparer shall furnish a copy of any state tax return to a taxpayer and retain information in accordance with Section 6107...
• California Revenue and Taxation Code Section 18626
  For purposes of Chapter 9 (commencing with Section 19701), which relates to criminal penalties in the case of fraudulent returns, the term "return" includes any...
• California Revenue and Taxation Code Section 18628
  (a) Section 6111 of the Internal Revenue Code, relating to disclosure of reportable transactions, applies, except as otherwise provided. (b) (1) Except as provided in...
• California Revenue and Taxation Code Section 18631
  (a) This article does not apply to any payment of interest obligations not taxable under Part 10 (commencing with Section 17001) or Part 11 (commencing...
• California Revenue and Taxation Code Section 18631.7
  (a) Any check casher engaged in the trade or business of cashing checks that, in the course of that trade or business, cashes checks other...
• California Revenue and Taxation Code Section 18632
  Division 6 (commencing with Section 13000) of the Unemployment Insurance Code sets forth provisions administered by the Employment Development Department relating to the reporting, collection,...
• California Revenue and Taxation Code Section 18633
  (a) (1) Every partnership, on or before the 15th day of the fourth month following the close of its taxable year, shall make a return...
• California Revenue and Taxation Code Section 18633.5
  (a) Every limited liability company which is classified as a partnership for California tax purposes that is doing business in this state, organized in this...
• California Revenue and Taxation Code Section 18635
  Every trust claiming a charitable, religious, scientific, literary, or educational deduction under Section 642(c) of the Internal Revenue Code for the taxable year shall furnish...
• California Revenue and Taxation Code Section 18635.5
  (a) Section 6034A of the Internal Revenue Code, relating to information to beneficiaries of estates and trusts, shall apply, except as otherwise provided. (b) Section...
• California Revenue and Taxation Code Section 18639
  (a) (1) In addition to those reports required under paragraph (8) of subdivision (c) of Section 18631, information returns shall be required, at the time...
• California Revenue and Taxation Code Section 18640
  (a) Any corporation allocating amounts as patronage dividends, rebates, or refunds (whether in cash, merchandise, capital stock, revolving fund certificates, retain certificates, certificates of indebtedness,...
• California Revenue and Taxation Code Section 18642
  (a) All owners and transferors of an interest in real property or a mobilehome shall file a return upon written request by the Franchise Tax...
• California Revenue and Taxation Code Section 18644
  (a) The operator of a boat on which one or more individuals, during a calendar year, perform services described in subdivision (o) of Section 13009...
• California Revenue and Taxation Code Section 18646
  (a) The head of every state agency (as defined by Section 11000 of the Government Code) entering into any contract shall make a return (at...
• California Revenue and Taxation Code Section 18648
  (a) Section 6112 of the Internal Revenue Code, relating to material advisors of reportable transactions that must keep lists of advisees, applies except as otherwise...
• California Revenue and Taxation Code Section 18648.5
  (a) Section 6115 of the Internal Revenue Code, relating to disclosure related to quid pro quo contributions, shall apply, except as otherwise provided. (b) The...
• California Revenue and Taxation Code Section 18649
  A copy of the information furnished pursuant to Section 1275 (c)(2) of the Internal Revenue Code shall be provided to the Franchise Tax Board by...
• California Revenue and Taxation Code Section 18661
  When necessary to make effective the provisions of this article or Article 4 (commencing with Section 18631), the name, address, social security number, or other...
• California Revenue and Taxation Code Section 18662
  (a) The Franchise Tax Board may, by regulation, require any person, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries,...
• California Revenue and Taxation Code Section 18663
  (a) (1) The Franchise Tax Board shall annually (or more often if necessary) prepare and make available to the Employment Development Department, wage withholding tables...
• California Revenue and Taxation Code Section 18664
  (a) (1) Section 3406 of the Internal Revenue Code, relating to the backup withholding, shall apply, except as otherwise provided. (2) For purposes of this...
• California Revenue and Taxation Code Section 18665
  Unless otherwise specifically provided, the provisions of any law effecting changes in withholding shall apply to withholding in the calendar year succeeding the year the...
• California Revenue and Taxation Code Section 18666
  (a) Section 1446 of the Internal Revenue Code shall apply to the extent that the amounts represent income from California sources, except as otherwise provided....
• California Revenue and Taxation Code Section 18667
  The Franchise Tax Board may require employers to submit copies of income tax withholding exemption certificates. If the Franchise Tax Board determines that a certificate...
• California Revenue and Taxation Code Section 18668
  (a) Every person required under this article to deduct and withhold any tax is hereby made liable for that tax, to the extent provided by...
• California Revenue and Taxation Code Section 18669
  (a) Whenever any payer required to deduct and withhold tax under this article sells, transfers, dissolves, withdraws, terminates, or otherwise disposes of the business or...
• California Revenue and Taxation Code Section 18670
  (a) The Franchise Tax Board may by notice, served personally or by first-class mail, require any employer, person, officer or department of the state, political...
• California Revenue and Taxation Code Section 18670.5
  (a) The Franchise Tax Board may by notice, served by magnetic media, electronic transmission, or other electronic technology, require any depository institution, as defined in...
• California Revenue and Taxation Code Section 18671
  (a) Subject to the limitations in subdivisions (b) and (c), the Franchise Tax Board, may, by notice, served personally or by first-class mail, require any...
• California Revenue and Taxation Code Section 18672
  Any employer or person failing to withhold the amount due from any taxpayer and to transmit the same to the Franchise Tax Board after service...
• California Revenue and Taxation Code Section 18673
  (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part II of the Code of Civil Procedure, if the...
• California Revenue and Taxation Code Section 18674
  (a) Any employer or person required to withhold and transmit any amount pursuant to this article shall comply with the requirement without resort to any...
• California Revenue and Taxation Code Section 18675
  Any person from whom a tax is collected by withholding under this article or under Section 13020 of the Unemployment Insurance Code is entitled to...
• California Revenue and Taxation Code Section 18676
  Whenever, under any provision of this article, service is authorized upon the state of any notice to withhold, unless expressly exempted from the provisions of...
• California Revenue and Taxation Code Section 18677
  (a) For purposes of this article, if a lender, surety, or other person, who is not an employer under those sections with respect to an...
• California Revenue and Taxation Code Section 18711
  (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the State...
• California Revenue and Taxation Code Section 18712
  The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax liability and the...
• California Revenue and Taxation Code Section 18713
  All money transferred to the State Children's Trust Fund, upon appropriation by the Legislature, shall be allocated as follows: (a) To the Franchise Tax Board...
• California Revenue and Taxation Code Section 18714
  It is the intent of the Legislature that this article creates an additional source of funding for a specified purpose. The funds generated by this...
• California Revenue and Taxation Code Section 18715
  This article applies to returns for taxable years beginning on or after January 1, 2002.
• California Revenue and Taxation Code Section 18716
  (a) This article shall remain in effect only until January 1, 2018, and as of that date is repealed. (b) (1) By September 1, 2006,...
• California Revenue and Taxation Code Section 18721
  (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California...
• California Revenue and Taxation Code Section 18722
  There is hereby established in the State Treasury the California Fund for Senior Citizens to receive contributions made pursuant to Section 18721. The Franchise Tax...
• California Revenue and Taxation Code Section 18723
  (a) All moneys transferred to the California Fund for Senior Citizens pursuant to Section 18722, upon appropriation by the Legislature, shall be allocated as follows:...
• California Revenue and Taxation Code Section 18724
  (a) This article shall remain in effect only until January 1, 2015, and as of that date is repealed, unless a later enacted statute, which...
• California Revenue and Taxation Code Section 18731
  (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Veterans...
• California Revenue and Taxation Code Section 18741
  (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Endangered...
• California Revenue and Taxation Code Section 18742
  (a) The Franchise Tax Board shall notify the Controller of both the amount of moneys paid by taxpayers in excess of their tax liability and...
• California Revenue and Taxation Code Section 18743
  It is the intent of the Legislature that this article create an additional funding source for programs for endangered and rare animals and native plant...
• California Revenue and Taxation Code Section 18744
  (a) This article shall remain in effect only until January 1, 2018, and as of that date is repealed. (b) (1) By September 1, 2006,...
• California Revenue and Taxation Code Section 18750
  (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California...
• California Revenue and Taxation Code Section 18751
  There is in the State Treasury the California Sea Otter Fund to receive contributions made pursuant to Section 18750. The Franchise Tax Board shall notify...
• California Revenue and Taxation Code Section 18752
  All money transferred to the California Sea Otter Fund, upon appropriation by the Legislature, shall be allocated as follows: (a) To the Franchise Tax Board...
• California Revenue and Taxation Code Section 18753
  (a) This article shall remain in effect only until January 1 of the fifth taxable year following the first appearance of the California Sea Otter...
• California Revenue and Taxation Code Section 18754
  (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California...
• California Revenue and Taxation Code Section 18754.1
  There is in the State Treasury the California Sea Otter Fund to receive contributions made pursuant to Section 18754. The Franchise Tax Board shall notify...
• California Revenue and Taxation Code Section 18754.2
  (a) All money transferred to the California Sea Otter Fund, upon appropriation by the Legislature, shall be allocated as follows: (1) To the Franchise Tax...
• California Revenue and Taxation Code Section 18754.3
  (a) This article shall remain in effect only until January 1, 2016, and as of that date, is repealed. (b) (1) By September 1 of...
• California Revenue and Taxation Code Section 18755
  (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Municipal...
• California Revenue and Taxation Code Section 18755.1
  There is hereby established in the State Treasury the Municipal Shelter Spay-Neuter Fund to receive contributions made pursuant to Section 18755. The Franchise Tax Board...
• California Revenue and Taxation Code Section 18755.2
  (a) All money transferred to the Municipal Shelter Spay-Neuter Fund, upon appropriation by the Legislature, shall be allocated as follows: (1) To the Franchise Tax...
• California Revenue and Taxation Code Section 18755.3
  (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1 of the fifth taxable year following the...
• California Revenue and Taxation Code Section 18761
  The Legislature finds and declares all of the following: (a) Alzheimer's disease and related dementia disorders are devastating health conditions that cause a loss of...
• California Revenue and Taxation Code Section 18762
  For the purposes of this article, "research" shall include, but not be limited to, expenditures to develop and advance the understanding, techniques, and modalities effective...
• California Revenue and Taxation Code Section 18763
  (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California...
• California Revenue and Taxation Code Section 18764
  There is in the State Treasury the California Alzheimer's Disease and Related Disorders Research Fund to receive contributions made pursuant to Section 18763. The Franchise...
• California Revenue and Taxation Code Section 18765
  All money transferred to the California Alzheimer's Disease and Related Disorders Research Fund, upon appropriation by the Legislature, shall be allocated as follows: (a) To...
• California Revenue and Taxation Code Section 18766
  (a) This article shall remain in effect only until January 1, 2015, and as of that date is repealed, unless a later enacted statute, which...
• California Revenue and Taxation Code Section 18771
  (a) Any individual who is allowed the credit under subdivision (c) of Section 17054 may designate on the tax return that a contribution is being...
• California Revenue and Taxation Code Section 18772
  There is hereby established in the State Treasury the California Seniors Special Fund to receive contributions made pursuant to Section 18771. The Franchise Tax Board...
• California Revenue and Taxation Code Section 18773
  (a) All money transferred to the California Seniors Special Fund pursuant to Section 18771 shall, upon appropriation, be allocated as follows: (1) To the Franchise...
• California Revenue and Taxation Code Section 18791
  The Legislature finds and declares all of the following: (a) Breast cancer is a devastating health condition which will affect one out of nine American...
• California Revenue and Taxation Code Section 18792
  For the purpose of this article, "research" shall include, but not be limited to, expenditures to develop and advance the understanding, techniques, and modalities effective...
• California Revenue and Taxation Code Section 18793
  (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California...
• California Revenue and Taxation Code Section 18794
  There is in the State Treasury the California Breast Cancer Research Fund to receive contributions made pursuant to Section 18793. The Franchise Tax Board shall...
• California Revenue and Taxation Code Section 18795
  All money transferred to the California Breast Cancer Research Fund, upon appropriation by the Legislature, shall be allocated as follows: (a) To the Franchise Tax...
• California Revenue and Taxation Code Section 18796
  (a) This article shall remain in effect only until January 1, 2013, and as of that date is repealed, unless a later enacted statute, which...
• California Revenue and Taxation Code Section 18801
  (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California...
• California Revenue and Taxation Code Section 18802
  There is in the State Treasury the California Firefighters' Memorial Fund to receive contributions made pursuant to Section 18801. The Franchise Tax Board shall notify...
• California Revenue and Taxation Code Section 18803
  (a) All money transferred to the California Firefighters' Memorial Fund, upon appropriation by the Legislature, shall be allocated as follows: (1) To the Franchise Tax...
• California Revenue and Taxation Code Section 18804
  (a) This article shall remain in effect only until January 1, 2016, and as of that date is repealed, unless a later enacted statute, which...
• California Revenue and Taxation Code Section 18805
  (a) Any taxpayer may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California...
• California Revenue and Taxation Code Section 18806
  There is in the State Treasury the California Peace Officer Memorial Foundation Fund to receive contributions made pursuant to Section 18805. The Franchise Tax Board...
• California Revenue and Taxation Code Section 18807
  All money transferred to the California Peace Officer Memorial Foundation Fund, upon appropriation by the Legislature, shall be allocated as follows: (a) To the Franchise...
• California Revenue and Taxation Code Section 18808
  (a) This article shall remain in effect only until January 1, 2016, and as of that date is repealed, unless a later enacted statute, which...
• California Revenue and Taxation Code Section 18809
  (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Child...
• California Revenue and Taxation Code Section 18809.1
  There is in the State Treasury the Child Victims of Human Trafficking Fund to receive contributions made pursuant to Section 18809. The Franchise Tax Board...
• California Revenue and Taxation Code Section 18809.2
  All money transferred to the Child Victims of Human Trafficking Fund, upon appropriation by the Legislature, shall be allocated as follows: (a) To the Franchise...
• California Revenue and Taxation Code Section 18809.3
  (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1 of the fifth taxable year following the...
• California Revenue and Taxation Code Section 18810
  (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California...
• California Revenue and Taxation Code Section 18811
  The contributions made pursuant to Section 18810 shall be transferred for deposit in the California Veterans Homes Fund established by Section 1051 of the Military...
• California Revenue and Taxation Code Section 18812
  The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax liability, and the...
• California Revenue and Taxation Code Section 18813
  All moneys transferred to the California Veterans Homes Fund, upon appropriation by the Legislature, shall be allocated as follows: (a) To the Franchise Tax Board...
• California Revenue and Taxation Code Section 18814
  It is the intent of the Legislature that this article create an additional funding source for veterans homes and shall be used to supplement, not...
• California Revenue and Taxation Code Section 18815
  (a) This article shall remain in effect only until January 1 of the fifth taxable year following the first appearance of the California Veterans Homes...
• California Revenue and Taxation Code Section 18851
  (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Emergency...
• California Revenue and Taxation Code Section 18852
  There is in the State Treasury the Emergency Food Assistance Program Fund to receive contributions made pursuant to Section 18851. The Franchise Tax Board shall...
• California Revenue and Taxation Code Section 18853
  All money transferred to the Emergency Food Assistance Program Fund, upon appropriation by the Legislature, shall be allocated as follows: (a) To the Franchise Tax...
• California Revenue and Taxation Code Section 18854
  It is the intent of the Legislature that this article create an additional funding source for the Emergency Food Assistance Program and shall be used...
• California Revenue and Taxation Code Section 18855
  (a) This article shall remain in effect only until January 1, 2014, and as of that date is repealed, unless a later enacted statute, that...
• California Revenue and Taxation Code Section 18856
  (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California...
• California Revenue and Taxation Code Section 18856.1
  There is hereby created in the State Treasury the California Police Activities League (CALPAL) Fund to receive contributions made pursuant to Section 18856. The Franchise...
• California Revenue and Taxation Code Section 18856.2
  All moneys transferred to the CALPAL Fund, upon appropriation by the Legislature, shall be allocated as follows: (a) To the Franchise Tax Board and the...
• California Revenue and Taxation Code Section 18856.3
  (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1 of the fifth taxable year following the...
• California Revenue and Taxation Code Section 18861
  (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California...
• California Revenue and Taxation Code Section 18862
  There is hereby created in the State Treasury the California Cancer Research Fund to receive contributions made pursuant to Section 18861. The Franchise Tax Board...
• California Revenue and Taxation Code Section 18863
  All money transferred to the California Cancer Research Fund, upon appropriation by the Legislature, shall be allocated as follows: (a) To the Franchise Tax Board...
• California Revenue and Taxation Code Section 18864
  (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1 of the fifth taxable year following the...
• California Revenue and Taxation Code Section 18871
  In implementing this chapter, all of the following requirements shall apply: (a) Unless otherwise specifically required by law, each voluntary contribution fund or account established...
• California Revenue and Taxation Code Section 18872
  The Legislature finds and declares that it is important to inform taxpayers that they may make voluntary contributions to certain funds or programs, as provided...
• California Revenue and Taxation Code Section 18881
  The Legislature finds and declares all of the following: (a) Amyotrophic lateral sclerosis (ALS), more commonly known as Lou Gehrig's disease, is a degenerative disease...
• California Revenue and Taxation Code Section 18882
  (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the ALS/Lou...
• California Revenue and Taxation Code Section 18883
  There is hereby established in the State Treasury the ALS/Lou Gehrig's Disease Research Fund to receive contributions made pursuant to Section 18882. The Franchise Tax...
• California Revenue and Taxation Code Section 18884
  All money transferred to the ALS/Lou Gehrig's Disease Research Fund, upon appropriation by the Legislature, shall be allocated as follows: (a) To the Franchise Tax...
• California Revenue and Taxation Code Section 18885
  For the purpose of this article, "research" shall include, but not be limited to, clinical trials, as well as expenditures to develop and advance the...
• California Revenue and Taxation Code Section 18886
  (a) Unless repealed earlier pursuant to subdivision (b), this article shall remain in effect only until January 1, 2016, and as of that date is...
• California Revenue and Taxation Code Section 18887
  (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Safely...
• California Revenue and Taxation Code Section 18888
  There is hereby established in the State Treasury the Safely Surrendered Baby Fund to receive contributions made pursuant to Section 18887. The Franchise Tax Board...
• California Revenue and Taxation Code Section 18889
  (a) All money transferred to the Safely Surrendered Baby Fund, upon appropriation by the Legislature, shall be allocated as follows: (1) To the Franchise Tax...
• California Revenue and Taxation Code Section 18890
  (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1 of the fifth taxable year following the...
• California Revenue and Taxation Code Section 18891
  (a) An individual may designate on the tax return that a contribution in excess of tax liability, if any, be made to the Arts Council...
• California Revenue and Taxation Code Section 18892
  There is hereby established in the State Treasury the Arts Council Fund to receive contributions made pursuant to Section 18891. The Franchise Tax Board shall...
• California Revenue and Taxation Code Section 18893
  All money transferred to the Arts Council Fund, upon appropriation by the Legislature, shall be allocated as follows: (a) To the Franchise Tax Board and...
• California Revenue and Taxation Code Section 18894
  (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1 of the fifth taxable year following the...
• California Revenue and Taxation Code Section 19001
  Except as provided by Article 2 (commencing with Section 19021), the tax imposed under Part 10 (commencing with Section 17001) and Part 11 (commencing with...
• California Revenue and Taxation Code Section 19002
  (a) The amount withheld under Article 5 (commencing with Section 18661) of Chapter 2 or Section 13020 of the Unemployment Insurance Code during any calendar...
• California Revenue and Taxation Code Section 19004
  A taxpayer may elect to pay the tax prior to the date prescribed for its payment.
• California Revenue and Taxation Code Section 19005
  The tax, and any interest and penalties, shall be paid to the Franchise Tax Board. Except as provided in Section 19011 with respect to an...
• California Revenue and Taxation Code Section 19006
  (a) The spouse who controls the disposition of or who receives or spends community income as well as the spouse who is taxable on the...
• California Revenue and Taxation Code Section 19007
  Payment of the estimated tax, or any installment thereof, shall be considered payment on account of the taxes imposed under Part 10 (commencing with Section...
• California Revenue and Taxation Code Section 19008
  (a) The Franchise Tax Board may, in cases of financial hardship, as determined by the Franchise Tax Board, allow a taxpayer to enter into installment...
• California Revenue and Taxation Code Section 19009
  (a) Whenever any person or employer who is required to collect, account for, and pay over any tax-- (1) At the time and in the...
• California Revenue and Taxation Code Section 19010
  Unless otherwise provided, any provision of this part that relates to the assessment and collection of tax shall also apply to the assessment and collection...
• California Revenue and Taxation Code Section 19011
  (a) All payments required under this part, regardless of the taxable year to which the payments apply shall be remitted to the Franchise Tax Board...
• California Revenue and Taxation Code Section 19011.5
  (a) All payments required by an individual under this part, regardless of the taxable year to which the payments apply, made on or after January...
• California Revenue and Taxation Code Section 19021
  In the case of taxpayers subject to the tax imposed by Article 3 (commencing with Section 23181) of Chapter 2 of Part 11, there shall...
• California Revenue and Taxation Code Section 19023
  For purposes of this article, in the case of a corporation or an organization described in Section 23731, the term "estimated tax" means the amount...
• California Revenue and Taxation Code Section 19025
  (a) If the amount of estimated tax does not exceed the minimum tax specified by Section 23153, the entire amount of the estimated tax shall...
• California Revenue and Taxation Code Section 19026
  If, after paying any installment of estimated tax required by subdivision (b) of Section 19025, the taxpayer makes a new estimate, the amount of each...
• California Revenue and Taxation Code Section 19027
  The application of this article to taxable years of less than 12 months shall be in accordance with regulations prescribed by the Franchise Tax Board.
• California Revenue and Taxation Code Section 19031
  The Franchise Tax Board may proceed under this article or Article 5 (commencing with Section 19081) whether or not it requires a return as an...
• California Revenue and Taxation Code Section 19032
  As soon as practicable after the return is filed, the Franchise Tax Board shall examine it and shall determine the correct amount of the tax.
• California Revenue and Taxation Code Section 19033
  (a) If the Franchise Tax Board determines that the tax disclosed by the taxpayer on an original or amended return, including an amended return reporting...
• California Revenue and Taxation Code Section 19034
  (a) Each notice shall set forth the reasons for the proposed deficiency assessment and the computation thereof. (b) Each notice shall include the date determined...
• California Revenue and Taxation Code Section 19035
  In the case of a joint return filed by husband and wife, the notice of proposed deficiency assessment may be a single joint notice, except...
• California Revenue and Taxation Code Section 19036
  Notwithstanding any provision to the contrary, any interest, penalty or addition to tax, imposed under Part 10 (commencing with Section 17001), Part 11 (commencing with...
• California Revenue and Taxation Code Section 19041
  (a) Within 60 days after the mailing of each notice of proposed deficiency assessment the taxpayer may file with the Franchise Tax Board a written...
• California Revenue and Taxation Code Section 19041.5
  (a) Notwithstanding any other provision of this part, Part 10 (commencing with Section 17001), or Part 11 (commencing with Section 23001), the provisions of Section...
• California Revenue and Taxation Code Section 19042
  If no protest is filed, the amount of the proposed deficiency assessment becomes final upon the expiration of the 60-day period provided in Section 19041.
• California Revenue and Taxation Code Section 19043
  (a) For purposes of this part, "deficiency" means the amount by which the tax imposed by Part 10 (commencing with Section 17001) or Part 11...
• California Revenue and Taxation Code Section 19043.5
  (a) (1) If the Franchise Tax Board determines that the amount of a carryover disclosed by the taxpayer on an original or amended return, including...
• California Revenue and Taxation Code Section 19044
  (a) If a protest is filed, the Franchise Tax Board shall reconsider the assessment of the deficiency and, if the taxpayer has so requested in...
• California Revenue and Taxation Code Section 19045
  (a) The Franchise Tax Board's action upon the protest, whether in whole or in part, is final upon the expiration of 30 days from the...
• California Revenue and Taxation Code Section 19046
  Two copies of the appeal and two copies of any supporting documents shall be addressed and mailed to the State Board of Equalization at Sacramento,...
• California Revenue and Taxation Code Section 19047
  The board shall hear and determine the appeal and thereafter shall forthwith notify the taxpayer and the Franchise Tax Board of its determination and the...
• California Revenue and Taxation Code Section 19048
  The board's determination becomes final upon the expiration of 30 days from the time of the determination unless within the 30-day period the taxpayer or...
• California Revenue and Taxation Code Section 19049
  (a) When a deficiency is determined and the assessment becomes final, the Franchise Tax Board shall mail notice and demand to the taxpayer for the...
• California Revenue and Taxation Code Section 19050
  A certificate by the Franchise Tax Board or of the board, as the case may be, of the mailing of the notices specified in this...
• California Revenue and Taxation Code Section 19051
  Any amount of tax in excess of that disclosed by the return, due to a mathematical error, notice of which has been mailed to the...
• California Revenue and Taxation Code Section 19052
  Notwithstanding any other provision of this part to the contrary, adjustments to refundable credits (including credits claimed on or after January 1, 2001, in accordance...
• California Revenue and Taxation Code Section 19054
  (a) If on any return or claim for refund of taxes imposed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section...
• California Revenue and Taxation Code Section 19057
  (a) Except in the case of a false or fraudulent return and except as otherwise expressly provided in this part, every notice of a proposed...
• California Revenue and Taxation Code Section 19058
  (a) If the taxpayer omits from gross income an amount properly includable therein which is in excess of 25 percent of the amount of gross...
• California Revenue and Taxation Code Section 19059
  (a) If a taxpayer is required by subdivision (a) of Section 18622 to report a change or correction by the Commissioner of Internal Revenue or...
• California Revenue and Taxation Code Section 19060
  (a) If a taxpayer fails to report a change or correction by the Commissioner of Internal Revenue or other officer of the United States or...
• California Revenue and Taxation Code Section 19061
  In case of a deficiency described in Sections 24945 and 24946, and in Sections 1033(a)(2)(C) and 1033(a)(2)(D) of the Internal Revenue Code, the deficiency may...
• California Revenue and Taxation Code Section 19063
  (a) In the case of any tax imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) with respect to...
• California Revenue and Taxation Code Section 19064
  (a) If any person initiates a motion to quash a subpoena, as provided by Sections 7465 to 7476, inclusive, of the Government Code, and that...
• California Revenue and Taxation Code Section 19065
  If any taxpayer agrees with the United States Commissioner of Internal Revenue for an extension or renewals thereof of the period for proposing and assessing...
• California Revenue and Taxation Code Section 19066
  (a) For the purposes of Sections 19057, 19058, and 19065, a return of tax imposed under Part 10 (commencing with Section 17001) or Part 11...
• California Revenue and Taxation Code Section 19066.5
  In the case of any information that is required to be reported to the Franchise Tax Board under Section 19141.2 or 19141.5, the time for...
• California Revenue and Taxation Code Section 19067
  (a) Where before the expiration of the time prescribed for the mailing of a notice of a proposed deficiency assessment, the taxpayer consents in writing...
• California Revenue and Taxation Code Section 19071
  The taxes imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) upon any taxpayer other than a transferee for...
• California Revenue and Taxation Code Section 19072
  The provisions of this part respecting the collection of taxes apply to the collection of the taxes from the person secondarily liable to the same...
• California Revenue and Taxation Code Section 19073
  The amounts of the following liabilities, except as hereinafter provided in this section and Section 19074, shall be assessed, collected, and paid in the same...
• California Revenue and Taxation Code Section 19074
  The period of limitation for assessment of the liability of any person other than the taxpayer who is a transferee or fiduciary of the taxpayer...
• California Revenue and Taxation Code Section 19081
  If the Franchise Tax Board finds that the assessment or the collection of a tax or a deficiency for any year, current or past, will...
• California Revenue and Taxation Code Section 19082
  In the case of a tax for a current period, if the Franchise Tax Board finds that the assessment or collection of the tax will...
• California Revenue and Taxation Code Section 19083
  (a) A jeopardy assessment is immediately due and payable, and proceedings for collection may be commenced at once. (b) The collection of the whole or...
• California Revenue and Taxation Code Section 19084
  (a) (1) (A) Unless the Chief Counsel of the Franchise Tax Board (or the chief counsel's delegate) personally approves (in writing) the assessment or levy,...
• California Revenue and Taxation Code Section 19085
  The taxpayer may appeal to the board from the Franchise Tax Board's action on the petition for review. The appeal shall be made in the...
• California Revenue and Taxation Code Section 19086
  In any proceeding brought to enforce payment of taxes made due and payable by this article, the finding of the Franchise Tax Board under Section...
• California Revenue and Taxation Code Section 19087
  (a) If any taxpayer fails to file a return, or files a false or fraudulent return with intent to evade the tax, for any taxable...
• California Revenue and Taxation Code Section 19088
  (a) On the appointment of a receiver for any taxpayer in any receivership proceeding before any court of the United States or of any state...
• California Revenue and Taxation Code Section 19089
  (a) Every trustee in a case under Title 11 of the United States Code, receiver, assignee for the benefit of creditors or like fiduciary shall...
• California Revenue and Taxation Code Section 19090
  (a) Claims for the deficiency and such interest, additional amounts and additions to the tax may be presented, for adjudication in accordance with law, to...
• California Revenue and Taxation Code Section 19091
  Upon notice and demand from the Franchise Tax Board after termination of the receivership proceeding, the taxpayer shall pay any portion of the claim allowed...
• California Revenue and Taxation Code Section 19092
  The Franchise Tax Board may prescribe rules and regulations necessary to properly carry out this article.
• California Revenue and Taxation Code Section 19093
  (a) If the individual who is in physical possession of cash in excess of ten thousand dollars ($10,000) does not claim that cash in any...
• California Revenue and Taxation Code Section 19101
  (a) If any amount of tax imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001), is not paid on...
• California Revenue and Taxation Code Section 19104
  (a) The Franchise Tax Board may abate all or any part of any of the following: (1) Any interest on a deficiency or related to...
• California Revenue and Taxation Code Section 19105
  In the case of an individual or fiduciary, the Franchise Tax Board shall not assess interest charges pursuant to Section 19101 for the period between...
• California Revenue and Taxation Code Section 19107
  Where an overpayment is made by any individual for any year, and a deficiency is owing from the husband or wife of the taxpayer for...
• California Revenue and Taxation Code Section 19108
  (a) Where an overpayment is made by any taxpayer for any year, and a deficiency is owing from the same taxpayer for any other year,...
• California Revenue and Taxation Code Section 19109
  (a) If the Franchise Tax Board extends for any period the time for filing a return under Section 18572 or subdivision (a) of Section 18567...
• California Revenue and Taxation Code Section 19110
  (a) When the correction of an erroneous inclusion or deduction of an item or items in the computation of income of a trust, estate, parent,...
• California Revenue and Taxation Code Section 19112
  Interest may be waived for any period for which the Franchise Tax Board determines that an individual or fiduciary demonstrates inability to pay that interest...
• California Revenue and Taxation Code Section 19113
  If any portion of a tax is satisfied by credit of an overpayment, then no interest shall be imposed under this article on the portion...
• California Revenue and Taxation Code Section 19114
  Interest prescribed under this article on any tax may be assessed and collected at any time during the period within which the tax to which...
• California Revenue and Taxation Code Section 19116
  (a) In the case of an individual who files a return of tax imposed under Part 10 (commencing with Section 17001) for a taxable year...
• California Revenue and Taxation Code Section 19117
  (a) The Franchise Tax Board shall include with each notice to an individual taxpayer which includes an amount of interest required to be paid by...
• California Revenue and Taxation Code Section 19120
  Any portion of any amount that has been erroneously refunded and that is recoverable by suit pursuant to Section 19411 shall bear interest at the...
• California Revenue and Taxation Code Section 19131
  (a) If any taxpayer fails to make and file a return required by this part on or before the due date of the return or...
• California Revenue and Taxation Code Section 19132
  (a) (1) Unless it is shown that the failure is due to reasonable cause and not due to willful neglect, a penalty computed in accordance...
• California Revenue and Taxation Code Section 19132.5
  (a) In the case of a qualified taxpayer, no penalty shall be assessed under Section 19132 if the return is filed timely (not later than...
• California Revenue and Taxation Code Section 19133
  If any taxpayer fails or refuses to furnish any information requested in writing by the Franchise Tax Board or fails or refuses to make and...
• California Revenue and Taxation Code Section 19133.5
  (a) In the case of a failure to make a report required under Section 18152.5 that contains the information required by that section on the...
• California Revenue and Taxation Code Section 19134
  (a) The provisions of Section 6657 of the Internal Revenue Code, relating to bad checks, shall apply except as otherwise provided. (b) Section 6657 of...
• California Revenue and Taxation Code Section 19135
  Whenever any foreign corporation which fails to qualify to do business in this state or whose powers, rights, and privileges have been forfeited, or any...
• California Revenue and Taxation Code Section 19136
  (a) Section 6654 of the Internal Revenue Code, relating to failure by an individual to pay estimated income tax, shall apply, except as otherwise provided....
• California Revenue and Taxation Code Section 19136.1
  (a) Section 6654(d)(1)(A) of the Internal Revenue Code is modified to provide that in lieu of the required installments specified in that section, the amount...
• California Revenue and Taxation Code Section 19136.12
  (a) No addition to tax shall be made pursuant to Section 19136 for any period before the date prescribed under Section 18566 for the filing...
• California Revenue and Taxation Code Section 19136.13
  No addition to tax shall be made pursuant to Section 19136 for any period before the date prescribed under Section 18566 for the filing of...
• California Revenue and Taxation Code Section 19136.2
  For taxable years beginning on or after January 1, 1998, and before January 1, 1999, Section 6654(d)(1)(C)(i) of the Internal Revenue Code, relating to limitation...
• California Revenue and Taxation Code Section 19136.3
  (a) Section 6654(d)(1)(B) of the Internal Revenue Code is modified to additionally provide that clause (ii) shall not apply if the adjusted gross income shown...
• California Revenue and Taxation Code Section 19136.5
  No addition to tax shall be made under Section 19136 for any installment of tax due on or after January 1, 1993, to the extent...
• California Revenue and Taxation Code Section 19136.7
  (a) No additions to tax shall be made under Section 19136 or 19142 with respect to any underpayment of an installment for a taxable year,...
• California Revenue and Taxation Code Section 19136.8
  (a) No addition to tax shall be made under Section 19136 with respect to any underpayment of an installment to the extent that the underpayment...
• California Revenue and Taxation Code Section 19138
  (a) (1) A taxpayer subject to the tax imposed under Part 11 (commencing with Section 23001) with an understatement of tax for any taxable year...
• California Revenue and Taxation Code Section 19141
  Upon certification by the Secretary of State pursuant to subdivision (a) of Section 2204 or subdivision (a) of Section 17653 of the Corporations Code, the...
• California Revenue and Taxation Code Section 19141.2
  (a) Section 6038 of the Internal Revenue Code, relating to information with respect to certain foreign corporations, shall apply, except as otherwise provided. (b) Section...
• California Revenue and Taxation Code Section 19141.5
  (a) (1) Section 6038A of the Internal Revenue Code, relating to information with respect to certain foreign-owned corporations, shall apply. (2) A penalty shall be...
• California Revenue and Taxation Code Section 19141.6
  (a) Each taxpayer determining its income subject to tax pursuant to Section 25101 or electing to file pursuant to Section 25110 shall, for taxable years...
• California Revenue and Taxation Code Section 19142
  (a) Except as provided in Sections 19147 and 19148 and subdivision (b), in the case of any underpayment of tax imposed under Part 11 (commencing...
• California Revenue and Taxation Code Section 19144
  For the purposes of Section 19142 the amount of the underpayment shall be the excess of-- (a) (1) The amount of the installment which would...
• California Revenue and Taxation Code Section 19145
  For purposes of Section 19142, the period of the underpayment shall run from the date the installment was required to be made to whichever of...
• California Revenue and Taxation Code Section 19147
  (a) Notwithstanding Sections 19142 to 19145, inclusive, the addition to the tax with respect to any underpayment of any installment shall not be imposed if...
• California Revenue and Taxation Code Section 19148
  (a) Notwithstanding Sections 19142 to 19147, inclusive, the addition to the tax with respect to any underpayment of any installment shall not be imposed if...
• California Revenue and Taxation Code Section 19149
  (a) Notwithstanding any other provision of Sections 19142 to 19151, inclusive, if the amount of estimated tax due and payable under Section 19025 is only...
• California Revenue and Taxation Code Section 19150
  The application of Sections 19142 to 19151, inclusive, to taxable years of less than 12 months shall be in accordance with regulations prescribed by the...
• California Revenue and Taxation Code Section 19151
  Notwithstanding Sections 19142 to 19150, inclusive, the addition to the tax with respect to underpayment of any installment shall not be imposed on an exempt...
• California Revenue and Taxation Code Section 19161
  (a) No addition to the tax shall be made under Section 19132, 19136, or 19142 for failure to make timely payment of tax with respect...
• California Revenue and Taxation Code Section 19164
  (a) (1) (A) An accuracy-related penalty shall be imposed under this part and shall be determined in accordance with Section 6662 of the Internal Revenue...
• California Revenue and Taxation Code Section 19164.1
  (a) Any understatement determined pursuant to subdivision (a) of Section 19164 (relating to the accuracy-related penalty) may not include amounts that are attributable to the...
• California Revenue and Taxation Code Section 19164.5
  (a) A reportable transaction accuracy-related penalty shall be imposed under this part and shall be determined in accordance with Section 6662A of the Internal Revenue...
• California Revenue and Taxation Code Section 19166
  (a) A penalty shall be imposed for understatement of any taxpayer's liability by a tax return preparer and shall be determined in accordance with Section...
• California Revenue and Taxation Code Section 19167
  A penalty shall be imposed under this section for any of the following: (a) In accordance with Section 6695(a) of the Internal Revenue Code, for...
• California Revenue and Taxation Code Section 19168
  The following rules shall apply to any penalty imposed under Section 19166 or 19167: (a) The penalties shall be in addition to any other penalties...
• California Revenue and Taxation Code Section 19169
  (a) In addition to the criminal penalty provided by Section 19712, any tax preparer who endorses or otherwise negotiates (directly or through an agent) any...
• California Revenue and Taxation Code Section 19170
  (a) An income tax preparer that is subject to Section 18621.9 is liable for a penalty in the amount of fifty dollars ($50) for each...
• California Revenue and Taxation Code Section 19172
  (a) In addition to the penalty imposed by Section 19706 (relating to willful failure to file return, supply information, or pay tax), if any partnership...
• California Revenue and Taxation Code Section 19172.5
  (a) In addition to the penalty imposed by Section 19706, if any "S" corporation required to file a return under Section 18601 for any taxable...
• California Revenue and Taxation Code Section 19173
  (a) A penalty shall be imposed under this part for failure to maintain lists of advisees with respect to reportable transactions and shall be determined...
• California Revenue and Taxation Code Section 19174
  (a) Any person who has a duty to file returns under Section 18648 and fails to keep the records required by subdivision (d) of Section...
• California Revenue and Taxation Code Section 19175
  (a) In addition to the penalty imposed by Section 19183 (relating to failure to file information returns), if any person or entity fails to report...
• California Revenue and Taxation Code Section 19176
  (a) In addition to any criminal penalty provided by law if: (1) Any individual makes a statement under Section 13040, 13041, or 13042 of the...
• California Revenue and Taxation Code Section 19177
  A penalty shall be imposed for promoting abusive tax shelters and shall be determined in accordance with the provisions of Section 6700 of the Internal...
• California Revenue and Taxation Code Section 19178
  A penalty shall be imposed for aiding and abetting understatement of tax liability. The penalty shall be determined in accordance with Section 6701 of the...
• California Revenue and Taxation Code Section 19179
  (a) A penalty shall be imposed for filing a frivolous return and shall be determined in accordance with Section 6702 of the Internal Revenue Code,...
• California Revenue and Taxation Code Section 19180
  (a) In any proceeding involving the issue of whether or not any person is liable for a penalty under Section 19177, 19178, or 19179, the...
• California Revenue and Taxation Code Section 19181
  A penalty shall be imposed for failing to meet the requirements of Section 18649, relating to original issue discount reporting requirements with respect to any...
• California Revenue and Taxation Code Section 19182
  (a) A penalty shall be imposed for failure to furnish information pursuant to Section 18628 and shall be determined in accordance with Section 6707 of...
• California Revenue and Taxation Code Section 19182.5
  (a) A penalty shall be imposed for failing to meet the requirements of Section 18648.5 and the penalty amount shall be determined in accordance with...
• California Revenue and Taxation Code Section 19183
  (a) (1) A penalty shall be imposed for failure to file correct information returns, as required by this part, and that penalty shall be determined...
• California Revenue and Taxation Code Section 19184
  (a) A penalty of fifty dollars ($50) shall be imposed for each failure, unless it is shown that the failure is due to reasonable cause,...
• California Revenue and Taxation Code Section 19185
  (a) Section 6695A of the Internal Revenue Code, relating to substantial and gross valuation misstatements attributable to incorrect appraisals, shall apply, except as otherwise provided....
• California Revenue and Taxation Code Section 19186
  (a) Section 6720B of the Internal Revenue Code, relating to the fraudulent identification of exempt use property, shall apply, except as otherwise provided. (b) This...
• California Revenue and Taxation Code Section 19187
  (a) The Franchise Tax Board shall include with each notice imposing a penalty under this part information that contains the name of the penalty, the...
• California Revenue and Taxation Code Section 19191
  (a) The Franchise Tax Board may enter into a voluntary disclosure agreement with any qualified entity, qualified shareholder, qualified member, or qualified beneficiary as defined...
• California Revenue and Taxation Code Section 19192
  For purposes of this article, the following terms have the following meanings: (a) (1) "Qualified entity" means an entity that is all of the following:...
• California Revenue and Taxation Code Section 19193
  Nothing in this article shall be construed to mean that by accepting and signing a voluntary disclosure agreement the Franchise Tax Board abdicates the right...
• California Revenue and Taxation Code Section 19194
  (a) Notwithstanding any other provision of this article, a voluntary disclosure agreement shall be null and void in the event that the Franchise Tax Board...
• California Revenue and Taxation Code Section 19195
  (a) Notwithstanding any other provision of law, including Section 6254.21 of the Government Code, the Franchise Tax Board shall make available as a matter of...
• California Revenue and Taxation Code Section 19201
  If any amount due under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or any amount that may be collected by...
• California Revenue and Taxation Code Section 19202
  The county clerk immediately upon the filing of the certificate shall enter a judgment for the people of the State of California against the taxpayer...
• California Revenue and Taxation Code Section 19203
  An abstract or a copy of the judgment may be recorded with the county recorder of any county. From the time of the recording, the...
• California Revenue and Taxation Code Section 19204
  Within 10 years from the date of the recording or within 10 years from the date of the last extension of the lien in the...
• California Revenue and Taxation Code Section 19205
  Execution shall issue upon the judgment upon request of the Franchise Tax Board in the same manner as execution may issue upon other judgments, and...
• California Revenue and Taxation Code Section 19206
  The Franchise Tax Board may, at any time, release all or any portion of the property subject to any lien provided for in this article...
• California Revenue and Taxation Code Section 19207
  The Franchise Tax Board may release any lien imposed under Section 19203 or 19204 if it finds that the liability represented by the lien, including...
• California Revenue and Taxation Code Section 19208
  A certificate by the Franchise Tax Board to the effect that any property has been released from a lien or that the lien has been...
• California Revenue and Taxation Code Section 19209
  If the Franchise Tax Board records a certificate of release pursuant to Section 19206 or 19207, the cost of recording is an obligation of the...
• California Revenue and Taxation Code Section 19221
  (a) If any taxpayer or person fails to pay any liability imposed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section...
• California Revenue and Taxation Code Section 19222
  For the purposes of this section, if any certified, treasurer's, or cashier's check (or other guaranteed draft), or any money order received in payment of...
• California Revenue and Taxation Code Section 19223
  Upon recordation or filing of a notice of state tax lien pursuant to Section 7171 of the Government Code by the Franchise Tax Board for...
• California Revenue and Taxation Code Section 19224
  The notice required to be given by Section 19223 may be served upon the fiduciary personally, or by mail; if by mail, service shall be...
• California Revenue and Taxation Code Section 19225
  (a) (1) The Franchise Tax Board shall notify in writing the person described in Section 19221 of the filing or recording of a notice of...
• California Revenue and Taxation Code Section 19226
  (a) At the request of the owner whose property is subject to any lien under Section 19221, the Franchise Tax Board shall issue a release...
• California Revenue and Taxation Code Section 19231
  The Franchise Tax Board or its authorized representative may issue a warrant for the collection of any tax, interest, or penalty and for the enforcement...
• California Revenue and Taxation Code Section 19232
  The warrant shall be directed to any sheriff, marshal, or the Department of the California Highway Patrol and shall have the same force and effect...
• California Revenue and Taxation Code Section 19233
  The Franchise Tax Board shall pay or advance to the sheriff, marshal, or the Department of the California Highway Patrol the same fees, commissions, and...
• California Revenue and Taxation Code Section 19234
  The fees, commissions, and expenses are an obligation of the taxpayer and may be collected from the taxpayer by virtue of the warrant or in...
• California Revenue and Taxation Code Section 19235
  Whenever property is levied upon by warrant pursuant to Section 19231, the reasonable costs associated with the sale of that property, including, but not limited...
• California Revenue and Taxation Code Section 19236
  For purposes of issuing a warrant pursuant to this article: (a) (1) No levy may be issued on any property or right to property to...
• California Revenue and Taxation Code Section 19251
  The remedies of the state provided for in this chapter are cumulative, and no action taken by the Franchise Tax Board constitutes an election by...
• California Revenue and Taxation Code Section 19252
  In all proceedings under this chapter the Franchise Tax Board may act on behalf of the people of the State of California.
• California Revenue and Taxation Code Section 19253
  The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the...
• California Revenue and Taxation Code Section 19254
  (a) (1) If any person, other than an organization exempt from taxation under Section 23701, fails to pay any amount of tax, penalty, addition to...
• California Revenue and Taxation Code Section 19255
  (a) Except as otherwise provided in subdivisions (b) and (e), after 20 years have lapsed from the date the latest tax liability for a taxable...
• California Revenue and Taxation Code Section 19256
  The Franchise Tax Board may, in the allowance of any amount as a credit or refund, or in the collection of any amount as a...
• California Revenue and Taxation Code Section 19262
  (a) At any time within which an action can be brought to collect any delinquent amounts as provided in Article 2 (commencing with Section 19371)...
• California Revenue and Taxation Code Section 19263
  At any sale authorized by Section 19262, the property shall be sold by the Franchise Tax Board or its duly authorized agent in accordance with...
• California Revenue and Taxation Code Section 19264
  (a) Notwithstanding Sections 706.071 and 706.080 of the Code of Civil Procedure, the Franchise Tax Board shall establish a pilot program to issue earnings withholding...
• California Revenue and Taxation Code Section 19266
  (a) (1) The Franchise Tax Board, in coordination with financial institutions doing business in this state, shall operate a Financial Institution Record Match System utilizing...
• California Revenue and Taxation Code Section 19270
  (a) Consistent with the development and implementation of the California Child Support Automation System (CCSAS), the Franchise Tax Board and the Department of Child Support...
• California Revenue and Taxation Code Section 19271
  (a) (1) For purposes of this article: (A) "Child support delinquency" means a delinquency defined in subdivision (c) of Section 17500 of the Family Code....
• California Revenue and Taxation Code Section 19271.6
  (a) The Franchise Tax Board, through a cooperative agreement with the Department of Child Support Services, and in coordination with financial institutions doing business in...
• California Revenue and Taxation Code Section 19271.6
  (a) The Franchise Tax Board, through a cooperative agreement with the Department of Child Support Services, and in coordination with financial institutions doing business in...
• California Revenue and Taxation Code Section 19272
  (a) Any child support delinquency collected by the Franchise Tax Board, including those amounts that result in overpayment of a child support delinquency, shall be...
• California Revenue and Taxation Code Section 19273
  (a) For the collection pursuant to this article of any child support delinquency from any obligated parent who is out of state, the Franchise Tax...
• California Revenue and Taxation Code Section 19274
  The local child support agency may refer to the Franchise Tax Board cases in which the social security number of the noncustodial parent is unknown....
• California Revenue and Taxation Code Section 19275
  For purposes of Parts 10 (commencing with Section 17001), 10.5 (commencing with Section 20501), and 11 (commencing with Section 23001), any reference to the district...
• California Revenue and Taxation Code Section 19276
  This article shall remain in effect only until the California Child Support Automated System becomes fully operational and the Director of the Department of Child...
• California Revenue and Taxation Code Section 19280
  (a) (1) Fines, state or local penalties, bail, forfeitures, restitution fines, restitution orders, or any other amounts imposed by a superior court of the State...
• California Revenue and Taxation Code Section 19281
  (a) The Legislature finds that it is essential for fiscal purposes that the program authorized by this part be expeditiously implemented. Accordingly, Chapter 3.5 (commencing...
• California Revenue and Taxation Code Section 19282
  (a) Except as otherwise provided in subdivision (e), amounts collected under this article shall be transmitted to the Treasurer and deposited in the State Treasury...
• California Revenue and Taxation Code Section 19283
  The Department of Justice, in consultation with the Franchise Tax Board, shall examine ways to enhance the use and effectiveness of this article through integration...
• California Revenue and Taxation Code Section 19290
  (a) The Department of Industrial Relations shall enter into an agreement with the Franchise Tax Board that transfers responsibility from the department to the Franchise...
• California Revenue and Taxation Code Section 19290.1
  (a) Except as otherwise provided by this section, Section 19290 shall apply to assessments and penalties that are referred to the Franchise Tax Board for...
• California Revenue and Taxation Code Section 19291
  (a) The Franchise Tax Board may enter into an agreement to collect any delinquent tax debt due to the Internal Revenue Service or any other...
• California Revenue and Taxation Code Section 19301
  (a) If the Franchise Tax Board or the board, as the case may be, finds that there has been an overpayment of any liability imposed...
• California Revenue and Taxation Code Section 19302
  If the Franchise Tax Board determines that the taxpayer paid an amount not required to be paid under this part, the Franchise Tax Board shall...
• California Revenue and Taxation Code Section 19303
  The Franchise Tax Board shall revise returns required to be filed pursuant to Article 1 (commencing with Section 18501) of Chapter 2 of Part 10.2...
• California Revenue and Taxation Code Section 19306
  (a) No credit or refund shall be allowed or made after a period ending four years from the date the return was filed (if filed...
• California Revenue and Taxation Code Section 19307
  For purposes of Section 19306, a return filed within four years from the last day prescribed for filing the return showing a credit allowable by...
• California Revenue and Taxation Code Section 19308
  The period within which a claim for credit or refund may be filed, or credit or refund allowed or made if no claim is filed,...
• California Revenue and Taxation Code Section 19309
  Section 19306 shall apply to any claim filed, or credit or refund allowed or made, before the execution of an agreement pursuant to Section 19308.
• California Revenue and Taxation Code Section 19311
  (a) (1) If a change or correction is made or allowed by the Commissioner of Internal Revenue or other officer of the United States or...
• California Revenue and Taxation Code Section 19311.5
  (a) If any taxes paid to another state result in an allowable credit under Section 18001, 18002, 18003, 18004, 18005, or 18006, a claim for...
• California Revenue and Taxation Code Section 19312
  Insofar as the claim for credit or refund relates to an overpayment on account of the deductibility, under Section 24348 of this code or Section...
• California Revenue and Taxation Code Section 19313
  (a) In the case of any tax imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) with respect to...
• California Revenue and Taxation Code Section 19314
  (a) Notwithstanding any statute of limitations otherwise provided for in this part, any overpayment due a taxpayer for any year, shall be allowed as an...
• California Revenue and Taxation Code Section 19316
  (a) In the case of an individual taxpayer under the Personal Income Tax Law (Part 10 (commencing with Section 17001)), the running of any period...
• California Revenue and Taxation Code Section 19321
  A refund claim upon which action has become final shall not thereafter be considered a refund claim within the meaning of Section 19306 except to...
• California Revenue and Taxation Code Section 19322
  Every claim for refund shall be in writing, shall be signed by the taxpayer or the taxpayer's authorized representative, and shall state the specific grounds...
• California Revenue and Taxation Code Section 19322.1
  (a) A claim for refund that is otherwise valid under Section 19322, but that is made in the case in which payment of the entire...
• California Revenue and Taxation Code Section 19323
  (a) If the Franchise Tax Board disallows any claim for refund, it shall notify the taxpayer accordingly and provide an explanation for the disallowance. (b)...
• California Revenue and Taxation Code Section 19324
  (a) Except as provided in subdivision (b), at the expiration of 90 days from the mailing of the notice, the Franchise Tax Board's action upon...
• California Revenue and Taxation Code Section 19325
  No interest shall be allowed or paid with respect to a claim for credit or refund based upon an overpayment which is the result of...
• California Revenue and Taxation Code Section 19331
  If the Franchise Tax Board fails to mail notice of action on any refund claim within six months after the claim is filed, the taxpayer...
• California Revenue and Taxation Code Section 19332
  Two copies of the appeal and two copies of any supporting documents shall be addressed and mailed to the State Board of Equalization at Sacramento,...
• California Revenue and Taxation Code Section 19333
  The board shall hear and determine the appeal and thereafter shall forthwith notify the taxpayer and the Franchise Tax Board of its determination and the...
• California Revenue and Taxation Code Section 19334
  The determination of the board is final upon the expiration of 30 days from the date of the determination unless within the 30-day period, the...
• California Revenue and Taxation Code Section 19335
  If, with or after the filing of a protest or an appeal to the State Board of Equalization pursuant to Article 3 (commencing with Section...
• California Revenue and Taxation Code Section 19340
  Interest shall be allowed and paid on any overpayment in respect of any tax, at the adjusted annual rate established pursuant to Section 19521 as...
• California Revenue and Taxation Code Section 19341
  (a) Except as provided in subdivisions (b), (c), and (d), if any overpayment of tax is refunded or credited within 90 days after the return...
• California Revenue and Taxation Code Section 19342
  If the Franchise Tax Board disallows interest on any claim for refund, it shall notify the taxpayer accordingly.
• California Revenue and Taxation Code Section 19343
  At the expiration of 90 days from the mailing of the notice specified in Section 19342, the Franchise Tax Board's action upon the disallowance of...
• California Revenue and Taxation Code Section 19344
  Two copies of the appeal and two copies of any supporting documents shall be addressed and mailed to the State Board of Equalization at Sacramento,...
• California Revenue and Taxation Code Section 19345
  The board shall hear and determine the same and thereafter shall forthwith notify the taxpayer and the Franchise Tax Board of its determination and the...
• California Revenue and Taxation Code Section 19346
  The determination is final upon the expiration of 30 days from the date of the determination unless within the 30-day period, the taxpayer or Franchise...
• California Revenue and Taxation Code Section 19347
  Within 90 days after the mailing of the notice of the Franchise Tax Board's action disallowing interest upon any refund claim, or, in the case...
• California Revenue and Taxation Code Section 19348
  If the Franchise Tax Board fails to mail notice of action of disallowance of interest on any refund claim within six months after the interest...
• California Revenue and Taxation Code Section 19349
  A payment not made incident to a bona fide and orderly discharge of an actual liability or one reasonably assumed to be imposed by law,...
• California Revenue and Taxation Code Section 19350
  If a credit or refund of any part of an overpayment would be barred under Section 19306, except for Section 19312, no interest shall be...
• California Revenue and Taxation Code Section 19351
  The provisions of Section 19066, which are applicable in determining the period of limitation on credit or refund, shall be applicable in determining the date...
• California Revenue and Taxation Code Section 19354
  If the amount allowable as a credit under Section 19002 (relating to credit for tax withheld) and the amount, if any, allowable as a refundable...
• California Revenue and Taxation Code Section 19355
  Any action of the Franchise Tax Board in refunding the excess of tax withheld under Section 18662 or 18666 or estimated tax paid pursuant to...
• California Revenue and Taxation Code Section 19361
  In the case of an overpayment of tax imposed by Section 18662 or 18666, refund or credit shall be made to the employer or to...
• California Revenue and Taxation Code Section 19362
  The Franchise Tax Board is authorized to prescribe regulations providing for the crediting against the estimated tax for any taxable year of the amount determined...
• California Revenue and Taxation Code Section 19363
  Credits or refunds of overpayments of estimated tax shall be made by the Franchise Tax Board as provided in this article. Any amount paid as...
• California Revenue and Taxation Code Section 19364
  If any overpayment of tax is claimed as a credit against estimated tax for the succeeding taxable year, that amount shall be considered as payment...
• California Revenue and Taxation Code Section 19365
  (a) (1) A corporation electing to be treated as an "S corporation" for a taxable year beginning in 2002 under Chapter 4.5 (commencing with Section...
• California Revenue and Taxation Code Section 19368
  (a) If the Franchise Tax Board makes or allows a refund or credit that it determines to be erroneous, in whole or in part, the...
• California Revenue and Taxation Code Section 19371
  (a) At any time within 10 years after the determination of liability for any tax, penalties, and interest, or within the period during which a...
• California Revenue and Taxation Code Section 19372
  The Attorney General or the counsel for the Franchise Tax Board shall prosecute the action. The action shall be tried in the County of Sacramento...
• California Revenue and Taxation Code Section 19373
  In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of...
• California Revenue and Taxation Code Section 19374
  In the action a certificate by the Franchise Tax Board showing the delinquency shall be prima facie evidence of the levy of the tax, penalties...
• California Revenue and Taxation Code Section 19375
  The Franchise Tax Board may bring an appropriate action, whether in the form of a common law action of debt or indebitatus assumpsit or a...
• California Revenue and Taxation Code Section 19376
  (a) For the purpose of collecting taxes, interest, additions to tax, and penalties, the Franchise Tax Board may enter into agreement with one or more...
• California Revenue and Taxation Code Section 19377
  (a) The Franchise Tax Board may enter into agreement with one or more persons for the purpose of collecting delinquent accounts with respect to amounts...
• California Revenue and Taxation Code Section 19377.5
  (a) The Franchise Tax Board may enter into an agreement with the Internal Revenue Service or any other state imposing an income tax or tax...
• California Revenue and Taxation Code Section 19378
  (a) The Franchise Tax Board shall determine the amount of the contracting costs incurred under Section 19377 and notify the Controller of that amount which...
• California Revenue and Taxation Code Section 19381
  No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this...
• California Revenue and Taxation Code Section 19382
  Except as provided in Section 19385, after payment of the tax and denial by the Franchise Tax Board of a claim for refund, any taxpayer...
• California Revenue and Taxation Code Section 19383
  The credit of an overpayment of any tax in satisfaction of any tax liability shall, for the purpose of any suit for refund of the...
• California Revenue and Taxation Code Section 19384
  The action provided by Section 19382 shall be filed within four years from the last date prescribed for filing the return or within one year...
• California Revenue and Taxation Code Section 19385
  If the Franchise Tax Board fails to mail notice of action on any refund claim within six months after the claim was filed, the taxpayer...
• California Revenue and Taxation Code Section 19387
  Whenever an action is commenced against the Franchise Tax Board under this article, a copy of the complaint and the summons shall be served upon...
• California Revenue and Taxation Code Section 19388
  Any action against the Franchise Tax Board under this article shall be commenced and tried in any city or city and county in which the...
• California Revenue and Taxation Code Section 19389
  The Attorney General or the counsel for the Franchise Tax Board of California shall defend the action.
• California Revenue and Taxation Code Section 19390
  Failure to begin an action within the time specified in this article shall be a bar against the recovery of taxes.
• California Revenue and Taxation Code Section 19391
  In any judgment of any court rendered for any overpayment, interest shall be allowed at the adjusted annual rate established pursuant to Section 19521 upon...
• California Revenue and Taxation Code Section 19392
  If judgment is rendered against the Franchise Tax Board, the amount thereof shall first be credited against any taxes and interest due from the taxpayer...
• California Revenue and Taxation Code Section 19393
  For the purposes of the tax imposed under Chapter 2 (commencing with Section 23101) of Part 11, if any deduction, credit or exclusion provided for...
• California Revenue and Taxation Code Section 19394
  If the fee provided under Section 17942 is finally adjudged to be discriminatory or unfairly apportioned under the California Constitution, or the laws or the...
• California Revenue and Taxation Code Section 19411
  (a) The Franchise Tax Board may recover any refund or credit or any portion thereof that is erroneously made or allowed to the taxpayer or...
• California Revenue and Taxation Code Section 19412
  The action shall be tried in the County of Sacramento unless the court with the consent of the prosecutor orders a change of place of
• California Revenue and Taxation Code Section 19413
  The Attorney General or the counsel for the Franchise Tax Board shall prosecute the action, and the provisions of the Code of Civil Procedure relating...
• California Revenue and Taxation Code Section 19431
  If a tax has been illegally levied against a taxpayer, the Franchise Tax Board shall set forth on its records the reasons therefor and thereafter...
• California Revenue and Taxation Code Section 19441
  (a) The Franchise Tax Board or any person authorized in writing by the Franchise Tax Board is authorized to enter into an agreement in writing...
• California Revenue and Taxation Code Section 19442
  (a) It is the intent of the Legislature that the Franchise Tax Board, its staff, and the Attorney General pursue settlements as authorized under this...
• California Revenue and Taxation Code Section 19443
  (a) (1) The Executive Officer and Chief Counsel of the Franchise Tax Board, jointly, or their delegates, may compromise any final tax liability in which...
• California Revenue and Taxation Code Section 19501
  The Franchise Tax Board shall administer and enforce Part 10 (commencing with Section 17001), Part 10.7 (commencing with Section 21001), Part 11 (commencing with Section...
• California Revenue and Taxation Code Section 19502
  In the establishment of the districts and offices, the Franchise Tax Board shall give due consideration to the matter of economy of administration and service...
• California Revenue and Taxation Code Section 19503
  (a) The Franchise Tax Board shall prescribe all rules and regulations necessary for the enforcement of Part 10 (commencing with Section 17001), Part 10.7 (commencing...
• California Revenue and Taxation Code Section 19504
  (a) The Franchise Tax Board, for the purpose of administering its duties under this part, including ascertaining the correctness of any return; making a return...
• California Revenue and Taxation Code Section 19504.5
  (a) (1) Except as provided in subdivision (b), no subpoena may be issued under this part and the Franchise Tax Board may not begin any...
• California Revenue and Taxation Code Section 19504.7
  (a) An officer or employee of the Franchise Tax Board may not contact any person other than the taxpayer with respect to the determination or...
• California Revenue and Taxation Code Section 19505
  The Franchise Tax Board may appoint and remove, in the manner provided by law, those officers, agents, branch office income tax deputies, and other employees...
• California Revenue and Taxation Code Section 19506
  The Franchise Tax Board may appoint one or more deputies or assistants to conduct hearings, prescribe regulations, or perform any other duty imposed by this...
• California Revenue and Taxation Code Section 19507
  Any temporary appointments of branch office income tax deputies and other branch office employees shall be made from eligible residents of the district in which...
• California Revenue and Taxation Code Section 19508
  The salaries of the personnel required by the Franchise Tax Board shall be such as it may prescribe, in the manner provided by law, and...
• California Revenue and Taxation Code Section 19509
  The Franchise Tax Board may require officers, agents, deputies, and other employees designated by it to give bond for the faithful performance of their duties...
• California Revenue and Taxation Code Section 19511
  The Franchise Tax Board and officers and employees designated by it may administer an oath to any person or take the acknowledgment of any person...
• California Revenue and Taxation Code Section 19512
  Any person acting in a fiduciary capacity shall assume the duties and, upon giving notice to the Franchise Tax Board, shall assume the rights and...
• California Revenue and Taxation Code Section 19513
  (a) If assets of an estate are distributable to one or more nonresident beneficiaries, the final account of the fiduciary shall not be allowed by...
• California Revenue and Taxation Code Section 19514
  Within 30 days after receiving a request for a certificate, the Franchise Tax Board shall either issue the certificate or notify the person requesting the...
• California Revenue and Taxation Code Section 19515
  The certificate of the Franchise Tax Board does not relieve the estate for which the fiduciary acts of liability for any amounts which are due...
• California Revenue and Taxation Code Section 19516
  Every fiduciary who pays in whole or in part any claim, other than claims for taxes, expenses of administration, funeral expenses, expenses of last illness,...
• California Revenue and Taxation Code Section 19517
  (a) In the case of income received or accrued during the lifetime of a decedent, or by his or her estate during the period of...
• California Revenue and Taxation Code Section 19518
  (a) The trustee of a trust described in Section 401(a) of the Internal Revenue Code which is exempt from tax under Section 17631 to which...
• California Revenue and Taxation Code Section 19519
  The Franchise Tax Board shall transmit to the Director of Employment Development claims for credit or refund allowed pursuant to Section 17061 of this code...
• California Revenue and Taxation Code Section 19520
  Unless otherwise specifically provided, if a provision of law, including Section 1088.5 and Section 1088.8 of the Unemployment Insurance Code, authorizes the use of information...
• California Revenue and Taxation Code Section 19521
  (a) The rate established under this section (referred to in other code sections as "the adjusted annual rate") shall be determined in accordance with Section...
• California Revenue and Taxation Code Section 19522
  (a) (1) (A) On or before the 10th of January each year, the Franchise Tax Board shall submit to the Legislature a report on all...
• California Revenue and Taxation Code Section 19523
  If the Secretary of the Treasury has, under the authority of Section 330(c) of Title 31 of the United States Code: (a) Assessed a penalty...
• California Revenue and Taxation Code Section 19523.5
  (a) If the United States Secretary of the Treasury has, under the authority of Section 330(b) of Subchapter II of Chapter 3 of Subtitle 1...
• California Revenue and Taxation Code Section 19525
  The Franchise Tax Board, under regulations prescribed by the Franchise Tax Board, may establish a reward program for information resulting in the identification of underreported...
• California Revenue and Taxation Code Section 19526
  The Franchise Tax Board shall develop and maintain a taxpayer cross-reference file which shall be used as a part of a nonwage earner filing enforcement...
• California Revenue and Taxation Code Section 19528
  (a) Notwithstanding any other provision of law, the Franchise Tax Board may require any board, as defined in Section 22 of the Business and Professions...
• California Revenue and Taxation Code Section 19529
  The Franchise Tax Board shall notify the Registrar of Contractors of the Contractors State License Board, the Director of Employment Development, the Economic and Employment...
• California Revenue and Taxation Code Section 19530
  The Franchise Tax Board shall preserve reports and tax returns for three years from the due dates thereof and thereafter until it orders them to...
• California Revenue and Taxation Code Section 19532
  (a) The Franchise Tax Board may charge fees for its "Tax News" publication and its "California Package X." The fees shall include preparation and production...
• California Revenue and Taxation Code Section 19533
  In the event the debtor has more than one debt being collected by the Franchise Tax Board and the amount collected by the Franchise Tax...
• California Revenue and Taxation Code Section 19542
  Except as otherwise provided in this article and as required to administer subdivision (b) of Section 19005, it is a misdemeanor for the Franchise Tax...
• California Revenue and Taxation Code Section 19542.1
  (a) Except as otherwise provided by this article, it shall be unlawful for any person described in Section 19542 to willfully inspect any confidential information...
• California Revenue and Taxation Code Section 19542.3
  Any person who willfully divulges or makes known software, as defined in paragraph (1) of subdivision (d) of Section 19504.5, to any person in violation...
• California Revenue and Taxation Code Section 19543
  (a) "Business affairs," as used in this article means the details relative to the business activities of the entity as disclosed by the return but...
• California Revenue and Taxation Code Section 19544
  Nothing in Section 19542, or in any other provision of law, shall be construed to require the disclosure of standards used or to be used...
• California Revenue and Taxation Code Section 19545
  A return or return information may be disclosed in a judicial or administrative proceeding pertaining to tax administration, if any of the following apply: (a)...
• California Revenue and Taxation Code Section 19546
  Upon request of a committee appointed by either the Assembly or the Senate, or both, any information may be furnished to the committee, but it...
• California Revenue and Taxation Code Section 19546.5
  Any person who otherwise has or had access to any return or return information may disclose the return or return information to a committee appointed...
• California Revenue and Taxation Code Section 19547
  In a matter involving tax administration under this part, a return or return information shall be open to inspection by the Attorney General or other...
• California Revenue and Taxation Code Section 19547.5
  (a) (1) Notwithstanding any provision of law, the Franchise Tax Board shall make available to the Attorney General a list of retail sellers and manufacturers...
• California Revenue and Taxation Code Section 19548
  (a) The Franchise Tax Board, upon request by the California Parent Locator Service, may disclose to the California Parent Locator Service, pursuant to Section 17505...
• California Revenue and Taxation Code Section 19549
  For purposes of this article: (a) "Return" means any tax or information return, or claim for refund required by, or provided for or permitted under,...
• California Revenue and Taxation Code Section 19550
  (a) Pursuant to Section 817.5 of the Penal Code, the Franchise Tax Board, upon request from the Department of Justice, a court, or any California...
• California Revenue and Taxation Code Section 19551
  (a) The Franchise Tax Board may permit the Commissioner of Internal Revenue of the United States, other tax officials of this state, the Multistate Tax...
• California Revenue and Taxation Code Section 19551
  (a) The Franchise Tax Board may permit the Commissioner of Internal Revenue of the United States, other tax officials of this state, the Multistate Tax...
• California Revenue and Taxation Code Section 19551.1
  (a) (1) The Franchise Tax Board may permit the tax officials of any city to enter into a reciprocal agreement with the Franchise Tax Board...
• California Revenue and Taxation Code Section 19551.5
  (a) Notwithstanding any other law, each city that assesses a city business tax or requires a city business license shall, upon the request of the...
• California Revenue and Taxation Code Section 19552
  Except as otherwise provided by this article, the information furnished or secured pursuant to either this article or the express provisions of law, shall be...
• California Revenue and Taxation Code Section 19553
  (a) Subject to the limitations of subdivision (b) of this section and federal law, the Franchise Tax Board may permit the Director of Social Services...
• California Revenue and Taxation Code Section 19554
  (a) Subject to the limitations of this section and federal law, the Franchise Tax Board may provide the Controller with the address or other identification...
• California Revenue and Taxation Code Section 19555
  (a) Notwithstanding any other provision of law, the State Department of Social Services and the State Department of Health Services shall inform the Franchise Tax...
• California Revenue and Taxation Code Section 19556
  (a) The Franchise Tax Board may disclose to persons described in paragraphs (1) to (4), inclusive, tax return and return information solely for use in...
• California Revenue and Taxation Code Section 19557
  (a) Notwithstanding any other provision of law, the California Student Aid Commission may annually inform the Franchise Tax Board of the names and social security...
• California Revenue and Taxation Code Section 19558
  (a) Subject to the limitations of this section and federal law, the Franchise Tax Board may provide the Public Employees' Retirement System with the names...
• California Revenue and Taxation Code Section 19559
  (a) (1) The Franchise Tax Board may disclose returns and return information to federal agencies on the same terms and to the same extent as...
• California Revenue and Taxation Code Section 19560
  (a) The Franchise Tax Board shall provide the Wildlife Conservation Board, within a reasonable time, information on the amount of the tax credit claimed under...
• California Revenue and Taxation Code Section 19560.5
  Notwithstanding any law to the contrary, to effectuate the Financial Institution Record Match System prescribed under Section 19266, the Franchise Tax Board may disclose the...
• California Revenue and Taxation Code Section 19561
  (a) Notwithstanding any other section of law, the Franchise Tax Board may charge a fee for providing persons with copies of their tax returns. The...
• California Revenue and Taxation Code Section 19562
  Whenever under this part or any act heretofore or hereafter enacted, the Franchise Tax Board is required or permitted to disclose information, to furnish abstracts,...
• California Revenue and Taxation Code Section 19563
  This article does not prohibit the publication of statistics, so classified as to prevent the identification of particular reports or returns and the items thereof,...
• California Revenue and Taxation Code Section 19564
  The Franchise Tax Board shall publish on or before December 31, 1978, and each December 31 thereafter, information on the amount of tax paid by...
• California Revenue and Taxation Code Section 19565
  (a) (1) If an organization is exempt from taxation under Section 23701 for any taxable year, the application filed by the organization with respect to...
• California Revenue and Taxation Code Section 19566
  Any information provided to or secured by the Franchise Tax Board for purposes of administering Part 10 (commencing with Section 17001) or Part 11 (commencing...
• California Revenue and Taxation Code Section 19570
  The provisions of Sections 1798.35, 1798.36, 1798.37, and Article 9 (commencing with Section 1798.45) of Chapter 1 of Title 1.8 of the Civil Code shall...
• California Revenue and Taxation Code Section 19571
  (a) The Franchise Tax Board may disclose to state governmental licensing entities identifying information of persons appearing on the list of 500 largest tax delinquencies...
• California Revenue and Taxation Code Section 19572
  (a) The Franchise Tax Board may disclose to state agencies identifying information of persons appearing on the list of the 500 largest tax delinquencies pursuant...
• California Revenue and Taxation Code Section 19581
  In enacting the California Personal Income Tax Fairness, Simplification, and Conformity Act of 1987, the Legislature finds and declares that for most taxpayers in most...
• California Revenue and Taxation Code Section 19582
  For taxable years beginning on or after January 1, 1987, the Franchise Tax Board shall make available to taxpayers tax forms that are as simple...
• California Revenue and Taxation Code Section 19582.5
  (a) Notwithstanding any other law, a taxpayer filing as either a single taxpayer or as a head of household whose total income for the taxable...
• California Revenue and Taxation Code Section 19583
  The Franchise Tax Board shall, in preparing tax forms, include the following statement adjacent to the signature line of any income tax return required to...
• California Revenue and Taxation Code Section 19584
  The Franchise Tax Board shall include a voter registration card with the Personal Income Tax filing forms that are mailed annually to California taxpayers.
• California Revenue and Taxation Code Section 19590
  The Legislature finds and declares all of the following: (a) In addition to standard services that the Franchise Tax Board provides to all taxpayers and...
• California Revenue and Taxation Code Section 19591
  (a) Specialized tax services fees shall be imposed upon the following services provided by the board: (1) Installment payment programs. (2) Expedited services for: (A)...
• California Revenue and Taxation Code Section 19592
  All fees received by the Franchise Tax Board under this article shall be treated as reimbursement for the board's costs.
• California Revenue and Taxation Code Section 19601
  The Franchise Tax Board shall transmit promptly to the Treasurer all moneys and remittances received by it under this part. It shall at the same...
• California Revenue and Taxation Code Section 19602
  Except for amounts collected or accrued under Sections 17935, 17941, 17948, 19532, and 19561, and revenues deposited pursuant to Section 19602.5, all moneys and remittances...
• California Revenue and Taxation Code Section 19602.5
  (a) There is in the State Treasury the Mental Health Services Fund (MHS Fund). The estimated revenue from the additional tax imposed under Section 17043...
• California Revenue and Taxation Code Section 19603
  The balance of the moneys in the Personal Income Tax Fund shall, upon order of the Controller, be drawn therefrom for the purpose of making...
• California Revenue and Taxation Code Section 19604
  (a) Except for fees received for services under Section 23305e, all moneys and remittances received by the Franchise Tax Board as amounts imposed under Part...
• California Revenue and Taxation Code Section 19605
  All moneys and remittances received by the Franchise Tax Board as fees imposed under Section 19532 or 19561 shall be treated as reimbursement of the...
• California Revenue and Taxation Code Section 19607
  All moneys and remittances received by the Franchise Tax Board as amounts imposed under Sections 17935, 17941, and 17948 and related penalties, additions to tax,...
• California Revenue and Taxation Code Section 19611
  (a) The Tax Relief and Refund Account is hereby created in the General Fund. Notwithstanding Section 13340 of the Government Code, all moneys in the...
• California Revenue and Taxation Code Section 19701
  Any person who does any of the following is liable for a penalty of not more than five thousand dollars ($5,000): (a) With or without...
• California Revenue and Taxation Code Section 19701.5
  (a) Any person who signs his or her spouse's name on any income tax return, or any schedules or attachments thereto, or who files electronically...
• California Revenue and Taxation Code Section 19702
  The prosecutor may, with the consent of the Franchise Tax Board, compromise any penalty for which he or she may bring action under this chapter....
• California Revenue and Taxation Code Section 19703
  The certificate of the Franchise Tax Board to the effect that a return has not been filed or that information has not been supplied as...
• California Revenue and Taxation Code Section 19704
  Any action or prosecution under this chapter shall be instituted within six years after commission of the offense.
• California Revenue and Taxation Code Section 19705
  (a) Any person who does any of the following shall be guilty of a felony and, upon conviction, shall be fined not more than fifty...
• California Revenue and Taxation Code Section 19706
  Any person or any officer or employee of any corporation who, within the time required by or under the provisions of this part, willfully fails...
• California Revenue and Taxation Code Section 19707
  The place of trial for the offenses enumerated in this chapter shall be in the county of residence or principal place of business of the...
• California Revenue and Taxation Code Section 19708
  Any person required under this part to collect, account for, and pay over any tax or amount required to be withheld who willfully fails to...
• California Revenue and Taxation Code Section 19709
  Any person who, with or without intent to evade, fails to withhold, pursuant to Section 18662 or 18666, or pay over any tax withheld, is...
• California Revenue and Taxation Code Section 19710
  If a taxpayer fails to file a return within 60 days after the Franchise Tax Board issues a notice and demand for the return, the...
• California Revenue and Taxation Code Section 19711
  Any individual required to supply information to his or her employer under Section 13040, 13041, or 13042 of the Unemployment Insurance Code, who willfully supplies...
• California Revenue and Taxation Code Section 19712
  Any tax preparer, as defined in subdivision (b) of Section 19169, who endorses or otherwise negotiates (directly or through an agent) any warrant made in...
• California Revenue and Taxation Code Section 19713
  (a) Any person or employer who fails to comply with subdivision (b) of Section 19009 shall, in addition to any other penalties provided by law,...
• California Revenue and Taxation Code Section 19714
  Whenever it appears to the State Board of Equalization or any court of record of this state that proceedings before it under this part have...
• California Revenue and Taxation Code Section 19715
  (a) A civil action in the name of the State of California to enjoin any person from further engaging in specified conduct may be commenced...
• California Revenue and Taxation Code Section 19717
  (a) The prevailing party may be awarded a judgment for reasonable litigation costs incurred, in the case of any civil proceeding brought by or against...
• California Revenue and Taxation Code Section 19718
  Any employer or agent of an employer who provides a wage statement or similar document to any undocumented worker or former undocumented worker at that...
• California Revenue and Taxation Code Section 19719
  (a) Any person who attempts or purports to exercise the powers, rights, and privileges of a corporation that has been suspended pursuant to Section 23301...
• California Revenue and Taxation Code Section 19720
  (a) Any person who does any of the following is liable for a penalty of not more than five thousand dollars ($5,000): (1) Utters, passes,...
• California Revenue and Taxation Code Section 19721
  (a) Any person who, with intent to defraud, does any of the following is liable for a penalty of not more than ten thousand dollars...
• California Revenue and Taxation Code Section 19722
  (a) (1) Restitution orders or any other amounts imposed by a court of competent jurisdiction for criminal offenses upon a person or any other entity...
• California Revenue and Taxation Code Section 19730
  The Franchise Tax Board shall administer a tax amnesty program for taxpayers subject to Part 10 (commencing with Section 17001) and Part 11 (commencing with...
• California Revenue and Taxation Code Section 19731
  The tax amnesty program shall be conducted during a two-month period beginning February 1, 2005, and ending March 31, 2005, inclusive, or during a timeframe...
• California Revenue and Taxation Code Section 19732
  (a) For any taxpayer who meets each of the requirements of Section 19733 both of the following apply: (1) The Franchise Tax Board shall waive...
• California Revenue and Taxation Code Section 19733
  (a) This chapter shall apply to any taxpayer who satisfiesall of the following requirements: (1) During the tax amnesty program period specified in Section 19731,...
• California Revenue and Taxation Code Section 19734
  Notwithstanding any other provision of this chapter, if any overpayment of tax shown on an original or amended return filed under this article is refunded...
• California Revenue and Taxation Code Section 19735
  (a) The Franchise Tax Board may issue forms, instructions, notices, rules, or guidelines, and take any other necessary actions, needed to implement this chapter, specifically...
• California Revenue and Taxation Code Section 19736
  (a) The Franchise Tax Board shall conduct a public outreach program and adequately publicize the tax amnesty program so as to maximize public awareness and...
• California Revenue and Taxation Code Section 19738
  Any taxpayer who has an existing installment payment agreement under Section 19008 as of the start of the amnesty program, and who does not participate...
• California Revenue and Taxation Code Section 19778
  For any amended return filed after April 15, 2004, and before the taxpayer is contacted by the Internal Revenue Service or the Franchise Tax Board...
• California Revenue and Taxation Code Section 19751
  (a) The Franchise Tax Board shall develop and administer a voluntary compliance initiative for taxpayers subject to Part 10 (commencing with Section 17001) and Part...
• California Revenue and Taxation Code Section 19752
  Any taxpayer who meets the requirements of Section 19754 may elect the application of either, but not both, of the following: (a) Voluntary compliance without...
• California Revenue and Taxation Code Section 19753
  (a) This article does not apply to violations of this part for which, as of December 31, 2003, any of the following applies: (1) A...
• California Revenue and Taxation Code Section 19754
  (a) The voluntary compliance initiative described in this article applies to any taxpayer who was not eligible to participate in the Internal Revenue Service's Offshore...
• California Revenue and Taxation Code Section 19755
  (a) (1) Notwithstanding Section 19057, and except as provided in paragraph (2), with respect to proposed deficiency assessments related to an abusive tax avoidance transaction,...
• California Revenue and Taxation Code Section 19761
  (a) The Franchise Tax Board shall develop and administer a voluntary compliance initiative for taxpayers subject to Part 10 (commencing with Section 17001) and Part...
• California Revenue and Taxation Code Section 19762
  (a) Any taxpayer who meets the requirements of Section 19764 may elect to participate in the voluntary compliance initiative under this article. (b) For taxpayers...
• California Revenue and Taxation Code Section 19763
  (a) This article does not apply to violations of this part for which, as of July 31, 2011, any of the following applies: (1) A...
• California Revenue and Taxation Code Section 19764
  (a) The voluntary compliance initiative described in this article applies to any taxpayer who, during the period from August 1, 2011, to October 31, 2011,...
• California Revenue and Taxation Code Section 19772
  (a) Section 6707A of the Internal Revenue Code, relating to penalty for failure to include reportable transactions information with a return, shall apply, except as...
• California Revenue and Taxation Code Section 19774
  (a) If a taxpayer has a noneconomic substance transaction understatement for any taxable year, there shall be added to the tax an amount equal to...
• California Revenue and Taxation Code Section 19777
  (a) If a taxpayer has been contacted by the Franchise Tax Board regarding an abusive tax avoidance transaction, and has a deficiency attributable to an...
• California Revenue and Taxation Code Section 19777.5
  (a) There shall be added to the tax for each taxable year for which amnesty could have been requested: (1) For amounts that are due...
• California Revenue and Taxation Code Section 19778
  For any amended return filed after April 15, 2004, and before the taxpayer is contacted by the Internal Revenue Service or the Franchise Tax Board...
• California Revenue and Taxation Code Section 19801
  In the determination of any issue of law or fact under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this...
• California Revenue and Taxation Code Section 19802
  (a) In the determination of any case arising under this part, the rule of res judicata is applicable only if the liability involved is for...
• California Revenue and Taxation Code Section 19850
  This act shall be known and may be cited as the Earned Income Tax Credit Information Act.
• California Revenue and Taxation Code Section 19851
  The Legislature finds and declares as follows: (a) Congress created the federal earned income tax credit (EITC) in 1975 to offset the adverse effects of...
• California Revenue and Taxation Code Section 19852
  For purposes of this part, the following terms have the following meanings: (a) "Employer" means any California employer who is subject to, and is required...
• California Revenue and Taxation Code Section 19853
  (a) An employer shall notify all employees that they may be eligible for the EITC within one week before or after, or at the same...
• California Revenue and Taxation Code Section 19854
  The notice furnished to employees regarding the availability of the EITC shall state as follows: BASED ON YOUR ANNUAL EARNINGS, YOU MAY BE ELIGIBLE TO...
• California Revenue and Taxation Code Section 20501
  This chapter shall be known and may be cited as the "Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law."
• California Revenue and Taxation Code Section 20502
  Unless the context otherwise requires, the definitions given in this chapter shall govern construction of this part.
• California Revenue and Taxation Code Section 20503
  (a) "Income" means adjusted gross income as defined in Section 17072 plus all of the following cash items: (1) Public assistance and relief. (2) Nontaxable...
• California Revenue and Taxation Code Section 20504
  "Household income" means all income received by all persons of a household while members of such household. In the case of a nonresident claimant, "household...
• California Revenue and Taxation Code Section 20505
  "Claimant" means an individual who-- (a) For purposes of this chapter was either (1) 62 years of age or older on the last day of...
• California Revenue and Taxation Code Section 20506
  In the case of an owner-claimant, "household" includes the claimant and all other persons, except bona fide renters, minors, or students (as defined by Section...
• California Revenue and Taxation Code Section 20507
  (a) A claimant shall not lose his or her eligibility for purposes of this part if he or she is temporarily confined to a hospital...
• California Revenue and Taxation Code Section 20508
  "Residential dwelling" means a dwelling occupied by the claimant as the principal place of residence, and so much of the land surrounding it as is...
• California Revenue and Taxation Code Section 20508.1
  For purposes of Section 20508, "residential dwelling" includes floating homes.
• California Revenue and Taxation Code Section 20509
  "Rented residence" means premises rented and occupied by the claimant as his or her principal place of residence during the calendar year for which assistance...
• California Revenue and Taxation Code Section 20510
  "Rent" means amount paid at arms length solely for the right of occupancy of a residence and utility payments required to be paid by the...
• California Revenue and Taxation Code Section 20511
  "Property tax" shall mean only those property taxes for the fiscal year in which application for assistance is made pursuant to Section 20541. When a...
• California Revenue and Taxation Code Section 20512
  (a) "Property taxes accrued" means current property taxes (exclusive of interest, penalties, principal payments on improvement bonds and charges for service) levied against a claimant's...
• California Revenue and Taxation Code Section 20513
  When a "rented residence," as defined in Section 20509, is rented and occupied by the claimant as his principal place of residence for less than...
• California Revenue and Taxation Code Section 20514
  (a) Assistance shall not be allowed under this chapter if gross household income, after allowance for actual cash expenditures that are reasonable, ordinary, and necessary...
• California Revenue and Taxation Code Section 20541
  (a) Subject to the limitations provided in this chapter a claimant may, to the extent provided in Section 20543 or 20544, whichever is applicable, file...
• California Revenue and Taxation Code Section 20542
  (a) The Franchise Tax Board, pursuant to the provisions of Article 3 (commencing with Section 20561), of this chapter, shall provide assistance to the claimant...
• California Revenue and Taxation Code Section 20543
  (a) (1) The amount of assistance for a claimant owning his or her residential dwelling shall be based on the claimant's household income for the...
• California Revenue and Taxation Code Section 20544
  (a) (1) The amount of assistance for a claimant renting his or her residence shall be based on the claimant's household income for the time...
• California Revenue and Taxation Code Section 20561
  (a) Each individual applying for assistance under Article 2 (commencing with Section 20541) of this chapter shall file a claim under penalty of perjury with...
• California Revenue and Taxation Code Section 20562
  For the purposes of this chapter, the requirement that property taxes be paid before assistance can be granted may be waived if the taxes were...
• California Revenue and Taxation Code Section 20563
  (a) The claim on which the assistance is based shall be filed after June 30 of the fiscal year for which assistance is claimed but...
• California Revenue and Taxation Code Section 20564
  (a) If a lien for the assistance fiscal year has been acquired against the property, or, in the case of a mobilehome, against the certificate...
• California Revenue and Taxation Code Section 20581
  This chapter shall be known and may be cited as the "Senior Citizens and Disabled Citizens Property Tax Postponement Law."
• California Revenue and Taxation Code Section 20582
  Unless the context otherwise requires, the definitions given in Chapter 1 (commencing with Section 20501) of this part and in this article shall govern the...
• California Revenue and Taxation Code Section 20583
  (a) "Residential dwelling" means a dwelling occupied as the principal place of residence of the claimant, and so much of the land surrounding it as...
• California Revenue and Taxation Code Section 20583.1
  For purposes of Section 20583, "residential dwelling" includes houseboats and floating homes.
• California Revenue and Taxation Code Section 20584
  (a) "Property taxes" means all ad valorem property taxes, special assessments, and other charges or user fees which are attributable to the residential dwelling on...
• California Revenue and Taxation Code Section 20585
  Postponement shall not be allowed under this chapter or Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing...
• California Revenue and Taxation Code Section 20586
  For the purposes of Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), and Chapter 3.5...
• California Revenue and Taxation Code Section 20601
  Subject to the limitations provided in this chapter, a claimant may file with the Controller, pursuant to Article 3 (commencing with Section 20621) of this...
• California Revenue and Taxation Code Section 20602
  (a) Upon approval of a claim described in Section 20601, the Controller may do either of the following: (1) Make payments directly to a lender,...
• California Revenue and Taxation Code Section 20603
  The Controller shall prescribe the manner in which a claimant eligible under this chapter, who for any reason is incapacitated, may appoint his or her...
• California Revenue and Taxation Code Section 20605
  (a) The postponement of property taxes pursuant to this chapter shall not affect the obligation of a borrower to continue to make payments to a...
• California Revenue and Taxation Code Section 20621
  Each claimant applying for postponement under Article 2 (commencing with Section 20601) shall file a claim under penalty of perjury with the Controller on a...
• California Revenue and Taxation Code Section 20622
  The claim for postponement shall be filed after May 15 of the calendar year in which the fiscal year for which postponement is claimed begins,...
• California Revenue and Taxation Code Section 20623
  No person shall file a claim for postponement under this chapter on or after the effective date of the act adding this section, and the...
• California Revenue and Taxation Code Section 20625
  This chapter shall be known and may be cited as the "Senior Citizens Tenant-Stockholder Property Tax Postponement Law".
• California Revenue and Taxation Code Section 20626
  Unless the context otherwise requires or unless otherwise provided in this chapter, the definitions given in Chapter 1 (commencing with Section 20501) and Chapter 2...
• California Revenue and Taxation Code Section 20627
  A tenant-stockholder claimant (hereinafter referred to as "claimant") is an individual who, on the last day of the calendar year ending immediately prior to the...
• California Revenue and Taxation Code Section 20628
  Residential unit means an apartment or similar dwelling in a cooperative housing corporation, located in this state.
• California Revenue and Taxation Code Section 20629
  Property taxes means the amount representing the claimant's proportionate share of real estate taxes for the fiscal year for which postponement is claimed, determined in...
• California Revenue and Taxation Code Section 20630
  (a) A claimant may file with the Controller, a claim for postponement from the State of California of a sum equal to, but not exceeding...
• California Revenue and Taxation Code Section 20630.5
  Claims made under this chapter shall be filed with the Controller after May 15 of the calendar year in which the fiscal year for which...
• California Revenue and Taxation Code Section 20632
  The Controller shall maintain a record of all persons who have received postponement amounts pursuant to this chapter. Such record shall include the name and...
• California Revenue and Taxation Code Section 20633
  If the interests of the state are adequately protected, the Controller may subordinate the state's security for amounts postponed under this chapter.
• California Revenue and Taxation Code Section 20634
  All amounts postponed pursuant to this chapter shall be due if any of the following occurs: (a) The claimant ceases to occupy the cooperative residential...
• California Revenue and Taxation Code Section 20635
  The Controller shall reduce the amount postponed pursuant to this chapter by the amounts of any payment received for that purpose and by notification by...
• California Revenue and Taxation Code Section 20636
  If a surviving spouse becomes eligible to postpone property taxes pursuant to this chapter, any postponement payments to such person shall be added to the...
• California Revenue and Taxation Code Section 20637
  If the Controller determines that amounts postponed under this chapter have become due and payable, the Controller may take any or all of the following...
• California Revenue and Taxation Code Section 20638
  Upon request of a person who has postponed pursuant to this chapter, or an agent of such person, or an agent of the affected cooperative...
• California Revenue and Taxation Code Section 20639
  This chapter shall be known and may be cited as the "Senior Citizens Mobilehome Property Tax Postponement Law."
• California Revenue and Taxation Code Section 20639.1
  (a) Unless the context otherwise requires or unless otherwise provided in this chapter, the definitions given in Chapter 1 (commencing with Section 20501) and Chapter...
• California Revenue and Taxation Code Section 20639.2
  (a) As used in this part, "mobilehome" means a mobilehome, as defined in Sections 18008 and 18211 of the Health and Safety Code, to which...
• California Revenue and Taxation Code Section 20639.3
  "Property taxes" means all ad valorem property taxes, special assessments, and other charges or user fees which are attributable to the residential dwelling on the...
• California Revenue and Taxation Code Section 20639.4
  (a) Subject to the limitations provided in Chapter 1 (commencing with Section 20501) or Chapter 2 (commencing with Section 20581), a claimant may file with...
• California Revenue and Taxation Code Section 20639.5
  The Controller may require security for the postponement of property taxes pursuant to this chapter, of the following: (a) A security interest in the mobilehome...
• California Revenue and Taxation Code Section 20639.6
  (a) Upon receipt of the information described in Section 20639.9, the Controller shall determine whether the state's interest would be adequately protected if postponement is...
• California Revenue and Taxation Code Section 20639.7
  The Controller shall prescribe the manner in which a claimant eligible under this chapter, who for any reason is incapacitated, may appoint his or her...
• California Revenue and Taxation Code Section 20639.8
  The claim for postponement shall be filed after May 15 of the calendar year in which the fiscal year for which postponement is claimed begins,...
• California Revenue and Taxation Code Section 20639.9
  Each claimant applying for postponement under this chapter shall file a claim under penalty of perjury with the Controller on a form supplied by the...
• California Revenue and Taxation Code Section 20639.10
  The Controller shall maintain a record of all persons who have received postponement amounts pursuant to this chapter. Such record shall include the name and...
• California Revenue and Taxation Code Section 20639.11
  All amounts postponed pursuant to this chapter shall be due if any of the following occurs: (a) The claimant ceases to occupy the residential dwelling...
• California Revenue and Taxation Code Section 20639.12
  If the Controller determines that amounts postponed under this chapter have become due and payable, the Controller may take any or all of the following...
• California Revenue and Taxation Code Section 20640
  This chapter shall be known and may be cited as the "Senior Citizens Possessory Interest Holder Property Tax Postponement Law."
• California Revenue and Taxation Code Section 20640.1
  (a) Unless the context otherwise requires or unless otherwise provided in this chapter, the definitions given in Chapter 1 (commencing with Section 20501) and Chapter...
• California Revenue and Taxation Code Section 20640.2
  For the purposes of this chapter: (a) "Possessory interest" means (1) possession of, or right to the possession of land located in this state whether...
• California Revenue and Taxation Code Section 20640.3
  A claimant is an individual who: (a) Holds a right to a possessory interest pursuant to a validly recorded instrument conveying such possessory interest for...
• California Revenue and Taxation Code Section 20640.4
  (a) Subject to the limitations provided in Chapter 1 (commencing with Section 20501), Chapter 2 (commencing with Section 20581), or this chapter, a claimant may...
• California Revenue and Taxation Code Section 20640.5
  (a) The Controller may require as security for the postponement of property taxes pursuant to this chapter any of the following: 1. An assignment to...
• California Revenue and Taxation Code Section 20640.6
  (a) Upon receipt of the information described in Section 20640.4 and Section 20640.5, the State Controller shall determine whether the state's interest would be adequately...
• California Revenue and Taxation Code Section 20640.7
  The Controller shall prescribe the manner in which a claimant eligible under this chapter, who for any reason is incapacitated, may appoint his or her...
• California Revenue and Taxation Code Section 20640.8
  The claim for postponement shall be filed after May 15 of the calendar year in which the fiscal year for which postponement is claimed begins,...
• California Revenue and Taxation Code Section 20640.9
  Each claimant applying for postponement under this chapter shall file a claim under penalty of perjury with the Controller on a form supplied by the...
• California Revenue and Taxation Code Section 20640.10
  The Controller shall maintain a record of all persons who have received postponement amounts pursuant to this chapter. Such record shall include the name and...
• California Revenue and Taxation Code Section 20640.11
  All amounts postponed pursuant to this chapter shall be due if any of the following occurs: (a) The claimant ceases to occupy the residential dwelling...
• California Revenue and Taxation Code Section 20640.12
  If the Controller determines that amounts postponed under this chapter have become due and payable, the Controller may take any or all of the following...
• California Revenue and Taxation Code Section 20641
  Forms filed pursuant to this part shall not be under oath but shall contain, or be verified by, a written declaration that they are made...
• California Revenue and Taxation Code Section 20641.5
  If the Controller determines that good cause exists, a reasonable extension for filing a claim under Chapter 2 (commencing with Section 20581), Chapter 3 (commencing...
• California Revenue and Taxation Code Section 20642
  Except as otherwise expressly provided by this part, the Franchise Tax Board shall administer and enforce this part and the provisions of Chapter 7 (commencing...
• California Revenue and Taxation Code Section 20643
  If any claimant fails or refuses to furnish any information requested in writing by the Franchise Tax Board, pursuant to this part, Chapter 1 (commencing...
• California Revenue and Taxation Code Section 20644
  Any claim for assistance or postponement which is less than that claimed on the form due to a mathematical error is not a fraudulent claim....
• California Revenue and Taxation Code Section 20644.5
  No interest shall be allowed on any assistance or postponement payment made to a claimant pursuant to this part.
• California Revenue and Taxation Code Section 20645
  If the Franchise Tax Board determines that assistance has been erroneously granted under this part, or if a claimant is aggrieved by the denial in...
• California Revenue and Taxation Code Section 20645.1
  If the Controller determines that postponement has been erroneously granted under this part, or if a claimant is aggrieved by the denial in whole or...
• California Revenue and Taxation Code Section 20645.5
  If a postponement claim under Chapter 2 (commencing with Section 20581), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640) is...
• California Revenue and Taxation Code Section 20645.6
  If the Controller denies a postponement claim under Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section...
• California Revenue and Taxation Code Section 20645.7
  (a) In addition to the criminal penalty provided by Section 20645.9, any tax preparer who endorses or otherwise negotiates (directly or through an agent) any...
• California Revenue and Taxation Code Section 20645.9
  Any tax preparer, as defined in subdivision (b) of Section 20645.7, who endorses or otherwise negotiates (directly or through an agent) any warrant made with...
• California Revenue and Taxation Code Section 20646
  Unless otherwise specifically provided, the provisions of any law effecting changes in this part shall be applied with respect to claims filed for property tax...
• California Revenue and Taxation Code Section 20800
  This part shall be known and may be cited as the County Deferred Property Tax Program for Senior Citizens and Disabled Citizens.
• California Revenue and Taxation Code Section 20801
  Unless the context requires otherwise, the definitions set forth in this chapter shall govern the construction of this part.
• California Revenue and Taxation Code Section 20802
  (a) "Claimant" means an owner of a residential dwelling, as defined in Section 20808, who applies to a participating county for deferment of property taxes...
• California Revenue and Taxation Code Section 20803
  (a) "Household income" means all income, as defined in subdivision (b), received by any member of a household while that member is or was a...
• California Revenue and Taxation Code Section 20804
  (a) "Owner of a residential dwelling" includes all of the following: (1) An individual with an ownership interest of a vendee, who is in possession...
• California Revenue and Taxation Code Section 20805
  "Participating county" means a county that makes an election described in Section 20810.
• California Revenue and Taxation Code Section 20806
  "Program" means the County Deferred Property Tax Program for Senior Citizens and Disabled Citizens.
• California Revenue and Taxation Code Section 20807
  "Property taxes" means ad valorem property taxes or special assessments imposed upon a residential dwelling within the year in which deferment is sought.
• California Revenue and Taxation Code Section 20808
  (a) (1) "Residential dwelling" means a dwelling, and the land surrounding that dwelling as is reasonably necessary for the use of the dwelling as a...
• California Revenue and Taxation Code Section 20810
  A county may elect to participate in the County Deferred Property Tax Program for Senior Citizens and Disabled Citizens by adopting a resolution indicating the...
• California Revenue and Taxation Code Section 20811
  (a) A claimant shall use the application form of a county to initiate participation in the program pursuant to Section 20810. (b) Upon a participating...
• California Revenue and Taxation Code Section 20812
  (a) The filing period for a claimant to apply to a participating county for deferment under the program shall be from October 1 to December...
• California Revenue and Taxation Code Section 20813
  (a) Upon receipt of a notice of lien for deferred property taxes from the county treasurer, the county assessor, or county tax collector shall immediately...
• California Revenue and Taxation Code Section 20814
  (a) A participating county shall reduce the amount secured by the lien provided for in subdivision (e) of Section 20811 by the amount of any...
• California Revenue and Taxation Code Section 20815
  If at any time the amount of the obligation secured by the lien for deferred property taxes is paid in full or is otherwise discharged,...
• California Revenue and Taxation Code Section 20816
  (a) If property taxes are deferred for a claimant and that claimant subsequently dies, all amounts owed by that claimant pursuant to this chapter shall...
• California Revenue and Taxation Code Section 20817
  (a) The county treasurer or county tax collector shall maintain a record of all residential dwellings against which a notice of lien for deferred property...
• California Revenue and Taxation Code Section 20820
  A participating county may charge an application fee from a claimant upon that claimant's submission of an application form to participate in the program, consistent...
• California Revenue and Taxation Code Section 20821
  (a) A participating county shall charge claimants interest on the amount of property taxes deferred pursuant to this part. The effective annual interest rate shall...
• California Revenue and Taxation Code Section 20822
  Each participating county shall establish a Property Tax Deferral Fund within its treasury. Expenditures from this fund shall be for the sole purposes of making...
• California Revenue and Taxation Code Section 20823
  (a) The deferment of property taxes pursuant to this chapter shall not affect the obligation of a borrower to continue to make payments to a...
• California Revenue and Taxation Code Section 20824
  If the deferment claim is filed timely, then any delinquent penalties and interest for that fiscal year shall be canceled unless the failure to perfect...
• California Revenue and Taxation Code Section 20825
  If a property tax deferment repayment is made to satisfy an obligation secured by a lien for property tax deferment, and the repayment exceeds the...
• California Revenue and Taxation Code Section 21001
  This part shall be known and may be cited as the "Katz-Harris Taxpayers' Bill of Rights Act."
• California Revenue and Taxation Code Section 21002
  The Legislature finds and declares that taxes are the most sensitive point of contact between citizens and their government, and that there is a delicate...
• California Revenue and Taxation Code Section 21003
  The Franchise Tax Board shall administer this part. Unless the context indicates otherwise, the provisions of this part shall apply to Part 10 (commencing with...
• California Revenue and Taxation Code Section 21004
  (a) The board shall establish the position of the Taxpayers' Rights Advocate. The advocate or his or her designee shall be responsible for coordinating resolution...
• California Revenue and Taxation Code Section 21005
  (a) The board, in consultation with the Taxpayers' Rights Advocate, shall develop and implement a taxpayer education and information program directed at, but not limited...
• California Revenue and Taxation Code Section 21006
  (a) The board shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings to the Legislature on December...
• California Revenue and Taxation Code Section 21007
  The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language which explain procedures, remedies, and the rights and obligations of...
• California Revenue and Taxation Code Section 21008
  (a) The amount of revenue collected or assessed by the board shall not be used for any of the following: (1) To evaluate individual officers...
• California Revenue and Taxation Code Section 21009
  (a) The board shall develop and implement a program which will evaluate an individual employee's or officer's performance with respect to his or her contact...
• California Revenue and Taxation Code Section 21010
  No later than July 1, 1989, the board shall, in cooperation with the State Board of Equalization, the State Bar of California, the California Society...
• California Revenue and Taxation Code Section 21011
  Procedures of the board, relating to protest hearings before board audit staff or legal staff, shall include all of the following: (a) Any hearing shall...
• California Revenue and Taxation Code Section 21012
  (a) If a person's failure to make a timely return or payment is due to the person's reasonable reliance on written advice from the board,...
• California Revenue and Taxation Code Section 21013
  (a) (1) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to an appeal before the State Board of Equalization...
• California Revenue and Taxation Code Section 21014
  (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct...
• California Revenue and Taxation Code Section 21015
  (a) The board may either refrain from imposing or waive the penalties authorized under Section 19011 and subdivision (a) of Section 19141.5, where it is...
• California Revenue and Taxation Code Section 21015.5
  (a) (1) No levy may be made on any property or property right of any person unless the board has notified the person in writing...
• California Revenue and Taxation Code Section 21015.6
  (a) No levy may be made on the principal residence of any innocent investor or the proceeds from the sale or other transaction involving the...
• California Revenue and Taxation Code Section 21016
  (a) The board shall release any levy issued pursuant to Part 10.2 (commencing with Section 18401) on any property in the event of any circumstances...
• California Revenue and Taxation Code Section 21017
  Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Title 9 of the Code of Civil Procedure shall be adjusted for purposes of...
• California Revenue and Taxation Code Section 21018
  (a) A person may file a claim with the board for reimbursement of charges or fees imposed on the person by an unrelated business entity...
• California Revenue and Taxation Code Section 21019
  (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with...
• California Revenue and Taxation Code Section 21020
  For the purposes of Part 11 (commencing with Section 23001) of Division 2 only, a taxpayer shall not be suspended pursuant to Section 23301, 23301.5,...
• California Revenue and Taxation Code Section 21021
  (a) If any officer or employee of the board recklessly disregards board published procedures, a taxpayer aggrieved by that action or omission may bring an...
• California Revenue and Taxation Code Section 21022
  (a) Except as provided in subdivision (f), if any officer or employee of the board intentionally settles the determination or compromises the collection of any...
• California Revenue and Taxation Code Section 21023
  (a) Notwithstanding Article 2 (commencing with Section 19542) of Chapter 7 of Part 10.2, if any amount with respect to a joint return is due...
• California Revenue and Taxation Code Section 21024
  For appeals filed under Section 19045 or 19324, on or after January 1, 1998, the board shall have the burden of producing reasonable and probative...
• California Revenue and Taxation Code Section 21025
  If any payment is received on or after January 1, 1998, by the board from any taxpayer and the board cannot associate the payment with...
• California Revenue and Taxation Code Section 21026
  (a) Except as otherwise provided in subdivision (b), for taxable years beginning on or after January 1, 1998, the board shall, not less than annually,...
• California Revenue and Taxation Code Section 21027
  (a) (1) For purposes of Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), Part 11 (commencing with Section 23001), or this...
• California Revenue and Taxation Code Section 21028
  (a) (1) With respect to tax advice, the protections of confidentiality that apply to a communication between a client and an attorney, as set forth...
• California Revenue and Taxation Code Section 23001
  This part is known and may be cited as the Corporation Tax Law.
• California Revenue and Taxation Code Section 23002
  Except where otherwise expressly provided, all of the provisions of this part are applicable to the taxes imposed respectively under Chapter 2 (commencing with Section...
• California Revenue and Taxation Code Section 23003
  A reference made in this part by number without further identification: (a) To a division, is a reference to that division of this code. (b)...
• California Revenue and Taxation Code Section 23004
  Whenever this part refers to "regulations of the Franchise Tax Board," or makes similar reference, the reference authorizes the Franchise Tax Board to make rules...
• California Revenue and Taxation Code Section 23030
  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
• California Revenue and Taxation Code Section 23031
  "Franchise Tax Board" means the Franchise Tax Board described in Part 10 (commencing with Section 15700) of Division 3 of Title 2 of the Government...
• California Revenue and Taxation Code Section 23032
  "Fiscal year" means an accounting period of twelve months or less ending on the last day of any month other than December.
• California Revenue and Taxation Code Section 23033
  "Paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which net income is computed.
• California Revenue and Taxation Code Section 23034
  "State" includes the District of Columbia, and the possessions of the United States.
• California Revenue and Taxation Code Section 23035
  "Counsel for the Franchise Tax Board" means attorney or attorneys appointed or employed by the Franchise Tax Board and acting subject to the approval and...
• California Revenue and Taxation Code Section 23036
  (a) (1) The term "tax" includes any of the following: (A) The tax imposed under Chapter 2 (commencing with Section 23101). (B) The tax imposed...
• California Revenue and Taxation Code Section 23036.1
  Notwithstanding Section 23036 or any other provision in this part to the contrary, the credit allowed by Section 23630 (relating to natural heritage) may reduce...
• California Revenue and Taxation Code Section 23036.2
  (a) Notwithstanding any provision of this part or Part 10.2 (commencing with Section 18401) to the contrary, for each taxable year beginning on or after...
• California Revenue and Taxation Code Section 23037
  "Taxpayer" means any person subject to the tax imposed under Chapter 2 (commencing with Section 23101), Chapter 2.5 (commencing with Section 23400), or Chapter 3...
• California Revenue and Taxation Code Section 23038
  (a) "Corporation" includes every corporation except corporations expressly exempt from the tax by this part or the Constitution of this state. (b) (1) For the...
• California Revenue and Taxation Code Section 23038.5
  (a) Section 7704 of the Internal Revenue Code, relating to certain publicly traded partnerships treated as corporations, shall apply, except as otherwise provided. (b) (1)...
• California Revenue and Taxation Code Section 23039
  "Bank" includes national banking associations. "Bank" includes any "bank" operated by any receiver, liquidator, referee, trustee or other officers or agents appointed by any court,...
• California Revenue and Taxation Code Section 23040
  Income derived from or attributable to sources within this State includes income from tangible or intangible property located or having a situs in this State...
• California Revenue and Taxation Code Section 23040.1
  (a) Notwithstanding Sections 23040 and 25101, income derived from or attributable to sources within this state shall not include: (1) The distributive share of interest,...
• California Revenue and Taxation Code Section 23041
  "Taxable year" means: (a) For the purposes of the tax imposed under Chapter 2 (commencing with Section 23101), the calendar year, or the fiscal year...
• California Revenue and Taxation Code Section 23042
  (a) For taxable years beginning prior to January 1, 2000, and the first taxable year beginning on or after January 1, 2000, "income year" means:...
• California Revenue and Taxation Code Section 23043.5
  For purposes of this part, in determining the amount of gain or loss (or deemed gain or loss) with respect to any property, Section 7701(g)...
• California Revenue and Taxation Code Section 23044
  "International banking facility" means a facility represented by a set of asset and liability accounts segregated on the books and records of a commercial bank,...
• California Revenue and Taxation Code Section 23045
  For purposes of this part: (a) Section 7702 of the Internal Revenue Code, relating to life insurance contract defined, shall apply, except as otherwise provided....
• California Revenue and Taxation Code Section 23045.1
  For purposes of this part, the term "substituted basis property" has the same meaning given that term by Section 7701(a)(42) of the Internal Revenue Code.
• California Revenue and Taxation Code Section 23045.2
  For purposes of this part, the term "transferred basis property" has the same meaning given that term by Section 7701(a)(43) of the Internal Revenue Code,...
• California Revenue and Taxation Code Section 23045.3
  For purposes of this part, the term "exchanged basis property" has the same meaning given that term by Section 7701(a)(44) of the Internal Revenue Code,...
• California Revenue and Taxation Code Section 23045.4
  For purposes of this part, the term "nonrecognition transaction" has the same meaning given that term by Section 7701(a) (45) of the Internal Revenue Code,...
• California Revenue and Taxation Code Section 23045.5
  For purposes of this part, the term "domestic building and loan association" has the same meaning given that term by Section 7701(a)(19) of the Internal...
• California Revenue and Taxation Code Section 23045.6
  Section 7701(a)(20) of the Internal Revenue Code, relating to the definition of "employee," shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 23046
  Section 7701(a)(46) of the Internal Revenue Code, relating to determination of whether there is a collective bargaining agreement, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 23046.5
  (a) Section 7701(n) of the Internal Revenue Code, relating to convention or association of churches, shall apply, except as otherwise provided. (b) The phrase "this...
• California Revenue and Taxation Code Section 23047
  Section 7701(e) of the Internal Revenue Code, relating to treatment of certain contracts for providing services, etc., shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 23048
  Taxable mortgage pools shall be defined and treated in accordance with Section 7701(i) of the Internal Revenue Code, except as otherwise provided.
• California Revenue and Taxation Code Section 23049
  Section 7701(h) of the Internal Revenue Code, relating to motor vehicle operating leases, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 23049.1
  Section 64 of the Internal Revenue Code, relating to the definition of ordinary income, shall apply.
• California Revenue and Taxation Code Section 23049.2
  Section 65 of the Internal Revenue Code, relating to the definition of ordinary loss, shall apply.
• California Revenue and Taxation Code Section 23050
  Definitions, other than general definitions, are set forth in the chapter to which specifically applicable.
• California Revenue and Taxation Code Section 23051
  The term "Bank and Corporation Tax Law of 1954," means Part 11 of Division 2 of the Revenue and Taxation Code as enacted by Statutes...
• California Revenue and Taxation Code Section 23051.5
  (a) (1) Unless otherwise specifically provided, the terms "Internal Revenue Code," "Internal Revenue Code of 1954," or "Internal Revenue Code of 1986," for purposes of...
• California Revenue and Taxation Code Section 23051.7
  (a) The enactment of the act adding this section to the code shall not deprive any taxpayer of any carryover of a credit, excess contribution,...
• California Revenue and Taxation Code Section 23052
  The provisions of this code insofar as they are substantially the same as existing statutory provisions relating to the same subject matter shall be construed...
• California Revenue and Taxation Code Section 23053
  The repeal of any provision of the Bank and Corporation Tax Law shall not affect any act done or any right accruing or accrued, or...
• California Revenue and Taxation Code Section 23054
  For the purpose of applying the Bank and Corporation Tax Law of 1954 or the Bank and Corporation Tax Law as herein enacted to any...
• California Revenue and Taxation Code Section 23055
  Any provision of this part which refers to the application of any portion of this part to a prior period (or which depends upon the...
• California Revenue and Taxation Code Section 23056
  Division, part, chapter, article, section and subsection headings contained herein shall not be deemed to govern, limit, modify, or in any manner affect the scope,...
• California Revenue and Taxation Code Section 23057
  If any chapter, article, section, subsection, clause, sentence or phrase of this part which is reasonably separable from the remaining portions of this part, or...
• California Revenue and Taxation Code Section 23058
  Unless otherwise specifically provided therein, the provisions of any act: (a) That affect the imposition or computation of tax, penalties, or the allowance of credits...
• California Revenue and Taxation Code Section 23059
  Unless expressly otherwise provided in this part, any notice may be given by first-class mail postage prepaid.
• California Revenue and Taxation Code Section 23060
  Provisions in other codes or General Law Statutes that are related to this part include all of the following: (a) Chapter 20.6 (commencing with Section...
• California Revenue and Taxation Code Section 23101
  (a) "Doing business" means actively engaging in any transaction for the purpose of financial or pecuniary gain or profit. (b) For taxable years beginning on...
• California Revenue and Taxation Code Section 23101.5
  (a) The Franchise Tax Board may determine that a corporation is not doing business in this state for purposes of this chapter or deriving income...
• California Revenue and Taxation Code Section 23102
  Any corporation holding or organized to hold stock or bonds of any other corporation or corporations, and not trading in stock or bonds or other...
• California Revenue and Taxation Code Section 23104
  (a) For purposes of this part only, any corporation that is not incorporated under the laws of this state and whose sole activity in this...
• California Revenue and Taxation Code Section 23113
  The tax imposed under this chapter shall attach whether a taxpayer has a taxable year of twelve months or less.
• California Revenue and Taxation Code Section 23114
  (a) A corporation shall not be subject to the taxes imposed by this chapter if the corporation did no business in this state during the...
• California Revenue and Taxation Code Section 23151
  (a) With the exception of banks and financial corporations, every corporation doing business within the limits of this state and not expressly exempted from taxation...
• California Revenue and Taxation Code Section 23151.1
  Notwithstanding Section 23151, every corporation (except banks and financial corporations) doing business within the limits of this state and not exempted from taxation by the...
• California Revenue and Taxation Code Section 23151.2
  Notwithstanding Section 23151, every corporation (except banks and financial corporations) not exempted from taxation by the provisions of the Constitution of this state or by...
• California Revenue and Taxation Code Section 23153
  (a) Every corporation described in subdivision (b) shall be subject to the minimum franchise tax specified in subdivision (d) from the earlier of the date...
• California Revenue and Taxation Code Section 23154
  The tax imposed under this chapter is in lieu of all ad valorem taxes and assessments of every kind and nature upon the general corporate...
• California Revenue and Taxation Code Section 23155
  In the event that taxes, interest and penalties have been or shall be assessed against, paid by or collected from a taxpayer under a subdivision...
• California Revenue and Taxation Code Section 23181
  (a) Except as otherwise provided herein, an annual tax is hereby imposed upon every bank doing business within the limits of this state according to...
• California Revenue and Taxation Code Section 23182
  The tax imposed under this part upon banks and financial corporations is in lieu of all other taxes and licenses, state, county and municipal, upon...
• California Revenue and Taxation Code Section 23183
  (a) For taxable years beginning before January 1, 2000, an annual tax is hereby imposed upon every financial corporation doing business within the limits of...
• California Revenue and Taxation Code Section 23183.1
  Notwithstanding Section 23183, every financial corporation doing business within the limits of this state and not exempted from taxation by the Constitution of this state...
• California Revenue and Taxation Code Section 23183.2
  Notwithstanding Section 23183, every financial corporation not exempted from taxation by the provisions of the Constitution of this state or by this part which dissolves...
• California Revenue and Taxation Code Section 23186
  For taxable years ending on or after December 31, 1995, the rate of tax on banks and financial corporations shall be the rate of tax...
• California Revenue and Taxation Code Section 23187
  Upon the request of a taxpayer under this chapter, the tax-collecting officer of a county, city, or other political subdivision of this State, shall furnish...
• California Revenue and Taxation Code Section 23188
  In the event that taxes, interest, or penalties have been or shall be assessed against, paid by, or collected from a taxpayer under a subdivision...
• California Revenue and Taxation Code Section 23201
  (a) In the case of a taxpayer whose tax for the first taxable year was computed under Sections 23222 to 23224, inclusive (or corresponding sections...
• California Revenue and Taxation Code Section 23202
  (a) In the case of a taxpayer who has been a transferee in a reorganization to which Sections 23251 to 23254, inclusive, or corresponding sections...
• California Revenue and Taxation Code Section 23203
  The credits provided by Sections 23201 and 23202 shall be allowable only upon submission by the taxpayer of evidence establishing to the satisfaction of the...
• California Revenue and Taxation Code Section 23204
  (a) No credit under this article shall be allowed or made after four years from the last day prescribed for filing the return for the...
• California Revenue and Taxation Code Section 23221
  (a) Any credit union that incorporates under the laws of this state or qualifies to transact intrastate business in this state shall thereupon prepay a...
• California Revenue and Taxation Code Section 23222
  (a) If a taxpayer commences to do business in this state during its first taxable year its tax for that year shall be adjusted upon...
• California Revenue and Taxation Code Section 23222a
  In every case in which the second or succeeding taxable years of a commencing taxpayer constitute a period of less than 12 months or in...
• California Revenue and Taxation Code Section 23223
  (a) When any taxpayer commences to do business in this state for the first time in any taxable year other than the year of incorporation...
• California Revenue and Taxation Code Section 23224
  (a) Notwithstanding the provisions of Section 23222 and Section 23223, if a corporation, which has been subject to the provisions of Chapter 3 commences to...
• California Revenue and Taxation Code Section 23224.5
  (a) After December 31, 1971, if a corporation which has been subject to the provisions of Chapter 3 commences to do business in this state,...
• California Revenue and Taxation Code Section 23225
  The adjusted tax, as provided in Sections 23222 to 23224.5, inclusive, for any taxable year in excess of the prepayment for that year, shall be...
• California Revenue and Taxation Code Section 23226
  In the case of the taxpayer taxable in the manner provided in Sections 23222 to 23224.5, inclusive, reporting income from any source on a deferred...
• California Revenue and Taxation Code Section 23251
  The term "reorganization," as used in this chapter, shall have the same meaning as that term is defined in Section 368 of the Internal Revenue
• California Revenue and Taxation Code Section 23253
  Section 381(b) of the Internal Revenue Code, relating to operating rules, shall apply in determining the close of the taxable year. If a short period...
• California Revenue and Taxation Code Section 23281
  (a) (1) When a taxpayer ceases to do business within the state during any taxable year and does not dissolve or withdraw from the state...
• California Revenue and Taxation Code Section 23282
  (a) The tax imposed upon any taxpayer which has suffered the suspension or forfeiture provided in Section 23301, and which revives in any taxable year...
• California Revenue and Taxation Code Section 23301
  Except for the purposes of filing an application for exempt status or amending the articles of incorporation as necessary either to perfect that application or...
• California Revenue and Taxation Code Section 23301.5
  Except for the purposes of filing an application for exempt status or amending the articles of incorporation as necessary either to perfect that application or...
• California Revenue and Taxation Code Section 23301.6
  Sections 23301, 23301.5, and 23775 shall apply to a foreign taxpayer only if the taxpayer is qualified to do business in California. A taxpayer that...
• California Revenue and Taxation Code Section 23302
  (a) Forfeiture or suspension of a taxpayer's powers, rights, and privileges pursuant to Section 23301, 23301.5, or 23775 shall occur and become effective only as...
• California Revenue and Taxation Code Section 23303
  Notwithstanding the provisions of Section 23301 or 23301.5, any corporation that transacts business or receives income within the period of its suspension or forfeiture shall...
• California Revenue and Taxation Code Section 23304.1
  (a) Every contract made in this state by a taxpayer during the time that the taxpayer's corporate powers, rights, and privileges are suspended or forfeited...
• California Revenue and Taxation Code Section 23304.5
  A party that has the right to declare a contract to be voidable pursuant to Section 23304.1 may exercise that right only in a lawsuit...
• California Revenue and Taxation Code Section 23305
  Any taxpayer which has suffered the suspension or forfeiture provided for in Section 23301 or 23301.5 may be relieved therefrom upon making application therefor in...
• California Revenue and Taxation Code Section 23305.1
  (a) A taxpayer may make application to the Franchise Tax Board for relief from the voidability provisions of Section 23304.1. To be relieved from voidability,...
• California Revenue and Taxation Code Section 23305.2
  Notwithstanding Sections 23305 and 23305.1 that require a taxpayer to pay any liability to the Franchise Tax Board as a condition to revivor or relief...
• California Revenue and Taxation Code Section 23305.5
  (a) For the purposes of this article, "taxpayer" shall include any limited liability company, foreign or domestic, that is organized in this state or registered...
• California Revenue and Taxation Code Section 23305a
  Before the certificate of revivor is issued by the Franchise Tax Board, it shall obtain from the Secretary of State an endorsement upon the application...
• California Revenue and Taxation Code Section 23305b
  Notwithstanding Section 23305, the Franchise Tax Board may revive a corporation to good standing without full payment of the taxes, penalties, and interest due if...
• California Revenue and Taxation Code Section 23305c
  (a) Upon issuance of the certificate of revivor, the Franchise Tax Board shall transmit to the Secretary of State the revived taxpayer's name and its...
• California Revenue and Taxation Code Section 23305d
  A certificate of suspension or forfeiture from the Franchise Tax Board setting forth that the suspended or forfeited taxpayer has been notified of its liability...
• California Revenue and Taxation Code Section 23305e
  (a) The Franchise Tax Board may provide letters of good standing, verifying a corporation's status for doing business in California, at a charge reflecting the...
• California Revenue and Taxation Code Section 23331
  (a) For the purposes of this article, the effective date of dissolution of a corporation is the date on which the certified copy of the...
• California Revenue and Taxation Code Section 23332
  (a) Except in the case of a taxpayer subject to the provisions of Section 23222a, any taxpayer which is dissolved or withdraws from the state...
• California Revenue and Taxation Code Section 23332.5
  If a financial corporation ceases doing business, dissolves, or withdraws from the state during any taxable year, the tax for the taxable year during which...
• California Revenue and Taxation Code Section 23333
  (a) A taxpayer subject to Section 23186 shall, if it dissolves or withdraws prior to the date the rate is determined under Section 23186, pay...
• California Revenue and Taxation Code Section 23335
  (a) Any return filed pursuant to Section 18601 that the taxpayer designates in the appropriate place on the form provided by the Franchise Tax Board...
• California Revenue and Taxation Code Section 23361
  "Affiliated group" means one or more chains of corporations connected through stock ownership with a common parent corporation if during the period when the income...
• California Revenue and Taxation Code Section 23362
  An affiliated group, subject to the provisions of this article, shall have the privilege of making a consolidated return for the taxable year in lieu...
• California Revenue and Taxation Code Section 23363
  The Franchise Tax Board shall prescribe such regulations as it may deem necessary in order that the tax liability of any affiliated group of corporations...
• California Revenue and Taxation Code Section 23364
  If a consolidated return is made subject to the provisions of this article, the tax imposed under this chapter shall be computed as a unit...
• California Revenue and Taxation Code Section 23364a
  Where a member of an affiliated group filing a consolidated return is a corporation commencing to do business in this state for the first time...
• California Revenue and Taxation Code Section 23400
  (a) Part VI of Subchapter A of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to alternative minimum tax, shall apply, except...
• California Revenue and Taxation Code Section 23453
  (a) There shall be allowed as a credit against the regular tax (as defined by subdivision (c) of Section 23455), for any taxable year, an...
• California Revenue and Taxation Code Section 23455
  For purposes of this part, Section 55 of the Internal Revenue Code is modified as follows: (a) Section 55(b)(1) of the Internal Revenue Code, relating...
• California Revenue and Taxation Code Section 23455.5
  Section 55(e) of the Internal Revenue Code, relating to exemption for small corporations, shall not apply.
• California Revenue and Taxation Code Section 23456
  For purposes of this part, Section 56 of the Internal Revenue Code is modified as follows: (a) (1) Section 56(a)(2) of the Internal Revenue Code,...
• California Revenue and Taxation Code Section 23456.5
  The amendments to Section 56 of the Internal Revenue Code by Section 4(1) of Public Law 106-519, regarding adjustments in computing alternative minimum tax income...
• California Revenue and Taxation Code Section 23456.5
  The amendments to Section 56 of the Internal Revenue Code by Section 4(1) of Public Law 106-519, regarding adjustments in computing alternative minimum tax income...
• California Revenue and Taxation Code Section 23457
  For purposes of this part, Section 57 of the Internal Revenue Code is modified as follows: (a) Section 57(a)(5) of the Internal Revenue Code, relating...
• California Revenue and Taxation Code Section 23459
  For purposes of this part, the provisions of Section 59 of the Internal Revenue Code are modified as follows: (a) Section 59(a) of the Internal...
• California Revenue and Taxation Code Section 23501
  (a) There shall be imposed upon every corporation, other than a bank, for each taxable year, a tax at the rate of 7.6 percent upon...
• California Revenue and Taxation Code Section 23503
  There shall be offset against the tax hereby imposed for any period the amount of any tax imposed on the taxpayer under Chapter 2 for...
• California Revenue and Taxation Code Section 23504
  Where a corporation formerly subject to tax under Chapter 2 (commencing with Section 23101) becomes subject to tax under Chapter 3 (commencing with Section 23501),...
• California Revenue and Taxation Code Section 23561
  No decree of dissolution shall be made and entered by any court, nor shall the county clerk of any county or the Secretary of State...
• California Revenue and Taxation Code Section 23604
  For each taxable year beginning on or after January 1, 1996, there shall be allowed as a credit against the "tax" (as defined by Section...
• California Revenue and Taxation Code Section 23608
  (a) In the case of a taxpayer who transports any agricultural product donated in accordance with Chapter 5 (commencing with Section 58501) of Part 1...
• California Revenue and Taxation Code Section 23609
  For each taxable year beginning on or after January 1, 1987, there shall be allowed as a credit against the "tax" (as defined by Section...
• California Revenue and Taxation Code Section 23610.4
  It is the intent of the Legislature that the amount of the state low-income housing tax credit allocated to a project pursuant to Section 23610.5...
• California Revenue and Taxation Code Section 23610.5
  (a) (1) There shall be allowed as a credit against the "tax" (as defined by Section 23036) a state low-income housing tax credit in an...
• California Revenue and Taxation Code Section 23612.2
  (a) There shall be allowed as a credit against the "tax" (as defined by Section 23036) for the taxable year an amount equal to the...
• California Revenue and Taxation Code Section 23617
  (a) For each taxable year beginning on or after January 1, 1988, and before January 1, 2012, there shall be allowed as a credit against...
• California Revenue and Taxation Code Section 23617.5
  (a) For each taxable year beginning on or after January 1, 1995, and before January 1, 2012, there shall be allowed as a credit against...
• California Revenue and Taxation Code Section 23621
  (a) There shall be allowed as a credit against the "tax" (as defined by Section 23036) an amount equal to 10 percent of the amount...
• California Revenue and Taxation Code Section 23622.7
  (a) There shall be allowed a credit against the "tax" (as defined by Section 23036) to a taxpayer who employs a qualified employee in an...
• California Revenue and Taxation Code Section 23622.8
  (a) For each taxable year beginning on or after January 1, 1998, there shall be allowed a credit against the "tax" (as defined in Section...
• California Revenue and Taxation Code Section 23623
  (a) For each taxable year beginning on or after January 1, 2009, there shall be allowed as a credit against the "tax," as defined in...
• California Revenue and Taxation Code Section 23623
  (a) For each taxable year beginning on or after January 1, 2009, there shall be allowed as a credit against the "tax," as defined in...
• California Revenue and Taxation Code Section 23624
  (a) There shall be allowed as a credit against the "tax" (as defined by Section 23036) an amount equal to 10 percent of the amount...
• California Revenue and Taxation Code Section 23630
  (a) There shall be allowed as a credit against the "tax," as defined in Section 23036, an amount equal to 55 percent of the fair...
• California Revenue and Taxation Code Section 23633
  (a) For each taxable year beginning on or after January 1, 1998, there shall be allowed as a credit against the "tax" (as defined by...
• California Revenue and Taxation Code Section 23634
  (a) For each taxable year beginning on or after January 1, 1998, there shall be allowed a credit against the "tax" (as defined by Section...
• California Revenue and Taxation Code Section 23642
  (a) For each taxable year beginning on or after January 1, 1996, there shall be allowed as a credit against the "tax," as defined in...
• California Revenue and Taxation Code Section 23645
  (a) For each taxable year beginning on or after January 1, 1995, there shall be allowed as a credit against the "tax" (as defined by...
• California Revenue and Taxation Code Section 23646
  (a) For each taxable year beginning on or after January 1, 1995, there shall be allowed as a credit against the "tax" (as defined in...
• California Revenue and Taxation Code Section 23657
  (a) For each taxable year beginning on or after January 1, 1997, and before January 1, 2017, there shall be allowed as a credit against...
• California Revenue and Taxation Code Section 23662
  (a) For each taxable year beginning on or after July 1, 2005, and before January 1, 2018, there shall be allowed as an environmental tax...
• California Revenue and Taxation Code Section 23663
  (a) (1) Notwithstanding any other law to the contrary, for each taxable year beginning on or after July 1, 2008, any credit allowed to a...
• California Revenue and Taxation Code Section 23685
  (a) (1) For taxable years beginning on or after January 1, 2011, there shall be allowed to a qualified taxpayer a credit against the "tax,"...
• California Revenue and Taxation Code Section 23688
  (a) In the case of a qualified taxpayer who donates fresh fruits or fresh vegetables to a food bank located in California under Chapter 5...
• California Revenue and Taxation Code Section 23701
  Organizations which are organized and operated for nonprofit purposes within the provisions of a specific section of this article, or are defined in Section 23701h...
• California Revenue and Taxation Code Section 23701a
  (a) Labor, agricultural, or horticultural organizations other than cooperative organizations described in Section 24404 or 24405 (unless the cooperative organization is determined by the Internal...
• California Revenue and Taxation Code Section 23701b
  A fraternal order described in Section 501(c)(8) of the Internal Revenue Code.
• California Revenue and Taxation Code Section 23701c
  A cemetery company described in Section 501(c)(13) of the Internal Revenue Code.
• California Revenue and Taxation Code Section 23701d
  (a) A corporation, community chest or trust, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to...
• California Revenue and Taxation Code Section 23701e
  A business league, chamber of commerce, real estate board, or a board of trade described in Section 501(c)(6) of the Internal Revenue Code, except that...
• California Revenue and Taxation Code Section 23701f
  (a) A civic league, social welfare organization, or local organization of employees described in Section 501(c)(4) of the Internal Revenue Code, except as otherwise provided....
• California Revenue and Taxation Code Section 23701g
  A social organization described in Section 501(c)(7) of the Internal Revenue Code.
• California Revenue and Taxation Code Section 23701h
  (a) A corporation described in Section 501(c)(2) of the Internal Revenue Code, relating to certain title-holding companies. (b) (1) Notwithstanding subparagraph (B) of paragraph (2)...
• California Revenue and Taxation Code Section 23701i
  (a) A voluntary employees' beneficiary association described in Section 501(c)(9) of the Internal Revenue Code, as amended by Section 1004(d)(4) of the Health Care and...
• California Revenue and Taxation Code Section 23701j
  A teacher's retirement fund association described in Section 501(c)(11) of the Internal Revenue Code.
• California Revenue and Taxation Code Section 23701k
  Religious or apostolic corporations, if such corporations have a common treasury or community treasury even if such corporations engaged in business for the common benefit...
• California Revenue and Taxation Code Section 23701l
  (a) A domestic fraternal society described in Section 501 (c)(10) of the Internal Revenue Code, except as otherwise provided. (b) For purposes of this section,...
• California Revenue and Taxation Code Section 23701n
  (a) A supplemental unemployment compensation trust described in Section 501(c)(17) of the Internal Revenue Code, except as otherwise provided. (b) The following references in Section...
• California Revenue and Taxation Code Section 23701p
  A trust or plan which meets the requirements of Public Law 87-792, 76 U.S. Stats. 809, approved October 10, 1962 (the Self-Employed Individuals Tax Retirement...
• California Revenue and Taxation Code Section 23701r
  (a) A political organization. However, a political organization shall be subject to tax under this part with respect to its "political organization taxable income" and...
• California Revenue and Taxation Code Section 23701s
  (a) An employee-funded pension trust described in Section 501(c)(18) of the Internal Revenue Code, except as otherwise provided. (b) The last sentence in Section 501(c)(18)...
• California Revenue and Taxation Code Section 23701t
  (a) A homeowners' association organized and operated to provide for the acquisition, construction, management, maintenance, and care of residential association property if all of the...
• California Revenue and Taxation Code Section 23701u
  An organization is operated exclusively for exempt purposes listed in Section 23701f and its net earnings are devoted exclusively to charitable purposes if that organization...
• California Revenue and Taxation Code Section 23701v
  (a) An organization of owners of manufactured homes or mobilehomes, who are tenants in a mobilehome park, formed for the purpose of purchasing the mobilehome...
• California Revenue and Taxation Code Section 23701w
  A veteran's organization, as defined by Section 501(c)(19) of the Internal Revenue Code.
• California Revenue and Taxation Code Section 23701x
  (a) A corporation or trust described in Section 501(c)(25) of the Internal Revenue Code, relating to certain title-holding companies. (b) (1) Notwithstanding subparagraph (B) of...
• California Revenue and Taxation Code Section 23701y
  A credit union as defined in Section 14002 of the Financial Code. In addition, those credit unions are exempt from all other taxes and licenses,...
• California Revenue and Taxation Code Section 23701z
  An organization established pursuant to Section 5005.1 of the Corporations Code by three or more corporations as an arrangement for the pooling of self-insured claims...
• California Revenue and Taxation Code Section 23702
  Section 502 of the Internal Revenue Code, relating to feeder organizations, shall apply, except as otherwise provided. (a) Exemption shall not be allowed to any...
• California Revenue and Taxation Code Section 23703
  (a) No exemption shall be allowed under this article to any charitable corporation as defined in Sections 12582.1 and 12583 of the Government Code for...
• California Revenue and Taxation Code Section 23703.5
  Section 501(p) of the Internal Revenue Code, relating to suspension of tax-exempt status of terrorist organizations, shall apply, except as otherwise provided: (a) References to...
• California Revenue and Taxation Code Section 23703.7
  Section 501(q) of the Internal Revenue Code, relating to special rules for credit counseling organizations, shall apply, except as otherwise provided. (a) The phrase "Section...
• California Revenue and Taxation Code Section 23704
  Section 501(e) of the Internal Revenue Code, relating to cooperative hospital service organizations, shall apply, except as otherwise provided. (a) References to Section 501(c)(3) of...
• California Revenue and Taxation Code Section 23704.3
  Section 501(o) of the Internal Revenue Code, relating to treatment of hospitals participating in provider-sponsored organizations, shall apply, except that the reference to Section 501...
• California Revenue and Taxation Code Section 23704.4
  Section 501(k) of the Internal Revenue Code, relating to the treatment of certain organizations providing care of children, shall apply, except as otherwise provided. (a)...
• California Revenue and Taxation Code Section 23704.5
  Section 501(h) of the Internal Revenue Code, relating to expenditures by public charities engaged in activities to influence legislation, shall apply, except as otherwise provided....
• California Revenue and Taxation Code Section 23704.6
  Section 504 of the Internal Revenue Code, relating to status after organization ceases to qualify for exemption under Section 501(c)(3) because of substantial lobbying or...
• California Revenue and Taxation Code Section 23705
  (a) (1) An organization described in Section 23701i (voluntary employee's beneficiary associations) or 23701q (qualified group legal service plans) which is part of a plan...
• California Revenue and Taxation Code Section 23706
  Any exemption from the bank and corporation franchise tax under Chapter 2 (commencing with Section 23101) or the corporation income tax under Chapter 3 (commencing...
• California Revenue and Taxation Code Section 23707
  (a) Except as provided in subdivision (b), the status of any organization as a private foundation shall be terminated only if-- (1) Such organization notifies...
• California Revenue and Taxation Code Section 23708
  (a) For the purposes of this part, unless otherwise indicated in context, the term "an organization exempt from tax" shall mean an organization which has...
• California Revenue and Taxation Code Section 23709
  (a) For the purposes of this part the term "private foundation" means a domestic or foreign organization defined in the Internal Revenue Code as a...
• California Revenue and Taxation Code Section 23710
  Any organization exempted from taxes imposed under this part pursuant to the provisions of this article shall not be disqualified for such exemption on the...
• California Revenue and Taxation Code Section 23711
  Section 529 of the Internal Revenue Code, relating to qualified state tuition programs, shall apply, except as otherwise provided. (a) Section 529(a) of the Internal...
• California Revenue and Taxation Code Section 23711.5
  The Golden State Scholarshare Trust, established pursuant to Article 19 (commencing with Section 69980) of Chapter 2 of Part 42 of the Education Code, is...
• California Revenue and Taxation Code Section 23712
  Section 530 of the Internal Revenue Code, relating to Coverdell education savings accounts, shall apply, except as otherwise provided. (a) Section 530(a) of the Internal...
• California Revenue and Taxation Code Section section=rtc&group=00001-01000&
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• California Revenue and Taxation Code Section 23701a
  (a) Labor, agricultural, or horticultural organizations other than cooperative organizations described in Section 24404 or 24405 (unless the cooperative organization is determined by the Internal...
• California Revenue and Taxation Code Section 23701b
  A fraternal order described in Section 501(c)(8) of the Internal Revenue Code.
• California Revenue and Taxation Code Section 23701c
  A cemetery company described in Section 501(c)(13) of the Internal Revenue Code.
• California Revenue and Taxation Code Section 23701d
  (a) A corporation, community chest or trust, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to...
• California Revenue and Taxation Code Section 23701e
  A business league, chamber of commerce, real estate board, or a board of trade described in Section 501(c)(6) of the Internal Revenue Code, except that...
• California Revenue and Taxation Code Section 23701f
  (a) A civic league, social welfare organization, or local organization of employees described in Section 501(c)(4) of the Internal Revenue Code, except as otherwise provided....
• California Revenue and Taxation Code Section 23701g
  A social organization described in Section 501(c)(7) of the Internal Revenue Code.
• California Revenue and Taxation Code Section 23701h
  (a) A corporation described in Section 501(c)(2) of the Internal Revenue Code, relating to certain title-holding companies. (b) (1) Notwithstanding subparagraph (B) of paragraph (2)...
• California Revenue and Taxation Code Section 23701i
  (a) A voluntary employees' beneficiary association described in Section 501(c)(9) of the Internal Revenue Code, as amended by Section 1004(d)(4) of the Health Care and...
• California Revenue and Taxation Code Section 23701j
  A teacher's retirement fund association described in Section 501(c)(11) of the Internal Revenue Code.
• California Revenue and Taxation Code Section 23701k
  Religious or apostolic corporations, if such corporations have a common treasury or community treasury even if such corporations engaged in business for the common benefit...
• California Revenue and Taxation Code Section 23701l
  (a) A domestic fraternal society described in Section 501 (c)(10) of the Internal Revenue Code, except as otherwise provided. (b) For purposes of this section,...
• California Revenue and Taxation Code Section 23701n
  (a) A supplemental unemployment compensation trust described in Section 501(c)(17) of the Internal Revenue Code, except as otherwise provided. (b) The following references in Section...
• California Revenue and Taxation Code Section 23701p
  A trust or plan which meets the requirements of Public Law 87-792, 76 U.S. Stats. 809, approved October 10, 1962 (the Self-Employed Individuals Tax Retirement...
• California Revenue and Taxation Code Section 23701r
  (a) A political organization. However, a political organization shall be subject to tax under this part with respect to its "political organization taxable income" and...
• California Revenue and Taxation Code Section 23701s
  (a) An employee-funded pension trust described in Section 501(c)(18) of the Internal Revenue Code, except as otherwise provided. (b) The last sentence in Section 501(c)(18)...
• California Revenue and Taxation Code Section 23701t
  (a) A homeowners' association organized and operated to provide for the acquisition, construction, management, maintenance, and care of residential association property if all of the...
• California Revenue and Taxation Code Section 23701u
  An organization is operated exclusively for exempt purposes listed in Section 23701f and its net earnings are devoted exclusively to charitable purposes if that organization...
• California Revenue and Taxation Code Section 23701v
  (a) An organization of owners of manufactured homes or mobilehomes, who are tenants in a mobilehome park, formed for the purpose of purchasing the mobilehome...
• California Revenue and Taxation Code Section 23701w
  A veteran's organization, as defined by Section 501(c)(19) of the Internal Revenue Code.
• California Revenue and Taxation Code Section 23701x
  (a) A corporation or trust described in Section 501(c)(25) of the Internal Revenue Code, relating to certain title-holding companies. (b) (1) Notwithstanding subparagraph (B) of...
• California Revenue and Taxation Code Section 23701y
  A credit union as defined in Section 14002 of the Financial Code. In addition, those credit unions are exempt from all other taxes and licenses,...
• California Revenue and Taxation Code Section 23701z
  An organization established pursuant to Section 5005.1 of the Corporations Code by three or more corporations as an arrangement for the pooling of self-insured claims...
• California Revenue and Taxation Code Section 23702
  Section 502 of the Internal Revenue Code, relating to feeder organizations, shall apply, except as otherwise provided. (a) Exemption shall not be allowed to any...
• California Revenue and Taxation Code Section 23703
  (a) No exemption shall be allowed under this article to any charitable corporation as defined in Sections 12582.1 and 12583 of the Government Code for...
• California Revenue and Taxation Code Section 23703.5
  Section 501(p) of the Internal Revenue Code, relating to suspension of tax-exempt status of terrorist organizations, shall apply, except as otherwise provided: (a) References to...
• California Revenue and Taxation Code Section 23703.7
  Section 501(q) of the Internal Revenue Code, relating to special rules for credit counseling organizations, shall apply, except as otherwise provided. (a) The phrase "Section...
• California Revenue and Taxation Code Section 23704
  Section 501(e) of the Internal Revenue Code, relating to cooperative hospital service organizations, shall apply, except as otherwise provided. (a) References to Section 501(c)(3) of...
• California Revenue and Taxation Code Section 23704.3
  Section 501(o) of the Internal Revenue Code, relating to treatment of hospitals participating in provider-sponsored organizations, shall apply, except that the reference to Section 501...
• California Revenue and Taxation Code Section 23704.4
  Section 501(k) of the Internal Revenue Code, relating to the treatment of certain organizations providing care of children, shall apply, except as otherwise provided. (a)...
• California Revenue and Taxation Code Section 23704.5
  Section 501(h) of the Internal Revenue Code, relating to expenditures by public charities engaged in activities to influence legislation, shall apply, except as otherwise provided....
• California Revenue and Taxation Code Section 23704.6
  Section 504 of the Internal Revenue Code, relating to status after organization ceases to qualify for exemption under Section 501(c)(3) because of substantial lobbying or...
• California Revenue and Taxation Code Section 23705
  (a) (1) An organization described in Section 23701i (voluntary employee's beneficiary associations) or 23701q (qualified group legal service plans) which is part of a plan...
• California Revenue and Taxation Code Section 23706
  Any exemption from the bank and corporation franchise tax under Chapter 2 (commencing with Section 23101) or the corporation income tax under Chapter 3 (commencing...
• California Revenue and Taxation Code Section 23707
  (a) Except as provided in subdivision (b), the status of any organization as a private foundation shall be terminated only if-- (1) Such organization notifies...
• California Revenue and Taxation Code Section 23708
  (a) For the purposes of this part, unless otherwise indicated in context, the term "an organization exempt from tax" shall mean an organization which has...
• California Revenue and Taxation Code Section 23709
  (a) For the purposes of this part the term "private foundation" means a domestic or foreign organization defined in the Internal Revenue Code as a...
• California Revenue and Taxation Code Section 23710
  Any organization exempted from taxes imposed under this part pursuant to the provisions of this article shall not be disqualified for such exemption on the...
• California Revenue and Taxation Code Section 23711
  Section 529 of the Internal Revenue Code, relating to qualified state tuition programs, shall apply, except as otherwise provided. (a) Section 529(a) of the Internal...
• California Revenue and Taxation Code Section 23711.5
  The Golden State Scholarshare Trust, established pursuant to Article 19 (commencing with Section 69980) of Chapter 2 of Part 42 of the Education Code, is...
• California Revenue and Taxation Code Section 23712
  Section 530 of the Internal Revenue Code, relating to Coverdell education savings accounts, shall apply, except as otherwise provided. (a) Section 530(a) of the Internal...
• California Revenue and Taxation Code Section 23731
  Every organization or trust exempt under this chapter, except as provided in this article, is subject to the tax imposed upon its unrelated business taxable...
• California Revenue and Taxation Code Section 23732
  Section 512 of the Internal Revenue Code, relating to unrelated business taxable income, shall apply, except as otherwise provided. (a) Section 512(a)(2) of the Internal...
• California Revenue and Taxation Code Section 23734
  (a) Section 513 of the Internal Revenue Code, relating to unrelated trade or business, shall apply, except as otherwise provided. (b) Section 513(g) of the...
• California Revenue and Taxation Code Section 23735
  (a) Section 514 of the Internal Revenue Code, relating to unrelated debt-financed income, shall apply, except as otherwise provided. (b) Section 10214 of Public Law...
• California Revenue and Taxation Code Section 23736
  Sections 23736.1 to 23736.4, inclusive, shall apply to any organization described in Section 23701d or Section 23701n except-- (a) A religious organization (other than a...
• California Revenue and Taxation Code Section 23736.1
  (a) For the purposes of this article, the term "prohibited transaction" means any transaction in which an organization subject to this article-- (1) Lends any...
• California Revenue and Taxation Code Section 23736.2
  An organization described in Section 23701d which is subject to the provisions of this article, except those specified in Sections 23736, shall not be exempt...
• California Revenue and Taxation Code Section 23736.3
  An organization described in Section 23701n or Section 23701d, except as specified in Section 23736, shall be denied exemption under Section 23736.2 only for taxable...
• California Revenue and Taxation Code Section 23736.4
  Any organization denied exemption under Section 23701d or Section 23701n by reason of the provisions of Section 23736.2 with respect to any taxable year following...
• California Revenue and Taxation Code Section 23737
  In the case of any organization described in Section 23701d to which this article is applicable, exemption under Article 1 (commencing with Section 23701) shall...
• California Revenue and Taxation Code Section 23740
  Section 4911 of the Internal Revenue Code, relating to tax on excess expenditures to influence legislation, shall apply, except as otherwise provided. (a) Section 4911(a)(1)...
• California Revenue and Taxation Code Section 23741
  Notwithstanding any other provision in this part, in the case of a church exempt from taxes imposed under this part pursuant to Article 1 (commencing...
• California Revenue and Taxation Code Section 23771
  (a) Except as provided in subdivision (b), every organization, otherwise exempt under Article 1 (commencing with Section 23701), but having income of the character described...
• California Revenue and Taxation Code Section 23772
  (a) For the purposes of this part-- (1) Except as provided in paragraph (2), every organization exempt from taxation under Section 23701 and every trust...
• California Revenue and Taxation Code Section 23774
  (a) Except as provided in subdivision (b), every organization exempt from filing an annual information return by reason of subdivision (a) of Section 23772, may...
• California Revenue and Taxation Code Section 23775
  Except for purposes of amending the articles of incorporation to set forth a new name, under regulations prescribed by the Franchise Tax Board, the corporate...
• California Revenue and Taxation Code Section 23776
  (a) Any organization which has suffered the suspension or forfeiture provided for in Section 23775 may, in accordance with Section 23305a, be relieved therefrom upon...
• California Revenue and Taxation Code Section 23777
  The exemption granted to any organization under the provisions of Article 1 (commencing with Section 23701) of this chapter may be revoked by the Franchise...
• California Revenue and Taxation Code Section 23778
  An organization whose exemption was revoked under Section 23777 may be reestablished as an exempt organization upon: (a) The filing or payment of: (1) A...
• California Revenue and Taxation Code Section 23800
  Subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to the tax treatment of "S corporations" and their shareholders, shall...
• California Revenue and Taxation Code Section 23800.5
  (a) Section 1361(b)(3) of the Internal Revenue Code, relating to treatment of certain wholly owned subsidiaries, is modified as follows: (1) For purposes of Part...
• California Revenue and Taxation Code Section 23801
  (a) A corporation that has in effect for federal income tax purposes a valid election under Section 1362(a) of the Internal Revenue Code shall be...
• California Revenue and Taxation Code Section 23802
  (a) Section 1363(a) of the Internal Revenue Code, relating to the taxability of an "S" corporation does not apply. (b) Corporations that are "S" corporations...
• California Revenue and Taxation Code Section 23802.5
  (a) Section 1366(a)(1) of the Internal Revenue Code, relating to determination of shareholder's tax liability, is modified to apply to the final taxable year of...
• California Revenue and Taxation Code Section 23803
  (a) With respect to credits that are otherwise allowed to reduce the taxes imposed under this part: (1) The amount of any credit to be...
• California Revenue and Taxation Code Section 23804
  Section 1367(b)(4) of the Internal Revenue Code, relating to adjustments in case of inherited stock, shall apply for decedents dying after December 31, 1996.
• California Revenue and Taxation Code Section 23806
  (a) Section 1371(a) of the Internal Revenue Code, relating to application of Subchapter C rules, is modified to provide that, notwithstanding subdivisions (a) and (e)...
• California Revenue and Taxation Code Section 23807
  Section 1372 of the Internal Revenue Code shall be modified so that references to partnership treatment shall be to Internal Revenue Code partnership provisions, as...
• California Revenue and Taxation Code Section 23808
  Sections 1373 and 1379 of the Internal Revenue Code shall not be applicable.
• California Revenue and Taxation Code Section 23809
  There is hereby imposed a tax on built-in gains attributable to California sources, determined in accordance with the provisions of Section 1374 of the Internal...
• California Revenue and Taxation Code Section 23811
  Except as otherwise provided in this section, there is hereby imposed a tax on passive investment income attributable to California sources, determined in accordance with...
• California Revenue and Taxation Code Section 23813
  Section 1377(b)(2) of the Internal Revenue Code, relating to determination defined, is modified to include, in addition to the items specified therein, the following: (a)...
• California Revenue and Taxation Code Section 24251
  The tax on any taxpayer for a period beginning in one calendar year (called "first calendar year") and ending in the following calendar year (called...
• California Revenue and Taxation Code Section 24271
  (a) Section 61 of the Internal Revenue Code, relating to gross income defined, shall apply, except as otherwise provided. (b) A distributive share of partnership...
• California Revenue and Taxation Code Section 24272
  For the purposes of the tax imposed under Chapter 2 (commencing with Section 23101), "gross income" includes all interest received from federal, state, municipal or...
• California Revenue and Taxation Code Section 24272.2
  The provisions of Section 72(u) of the Internal Revenue Code, relating to the treatment of annuity contracts not held by natural persons, shall be applicable.
• California Revenue and Taxation Code Section 24272.5
  (a) Section 7518 of the Internal Revenue Code, relating to tax incentives relating to merchant marine capital construction funds, shall apply, except as otherwise provided....
• California Revenue and Taxation Code Section 24273
  (a) Amounts received as loans from the Commodity Credit Corporation shall, at the election of the taxpayer, be considered as income and shall be included...
• California Revenue and Taxation Code Section 24273.5
  (a) Noncash patronage allocations from farmers' cooperative and mutual associations (whether paid in capital stock, revolving fund certificates, retain certificates, certificates of indebtedness, letters of...
• California Revenue and Taxation Code Section 24275
  In the case of any taxpayer who is required to include the amount of any nuclear decommissioning costs in the taxpayer's cost of service for...
• California Revenue and Taxation Code Section 24276
  Section 90 of the Internal Revenue Code, relating to illegal federal irrigation subsidies, shall apply to water delivered to the taxpayer on or after January...
• California Revenue and Taxation Code Section 24301
  In computing the tax imposed under this part, "gross income" does not include any of the items specified in this article.
• California Revenue and Taxation Code Section 24302
  Amounts received other than amounts paid by reason of the death of the insured under life insurance, endowment or annuity contracts, either during the term...
• California Revenue and Taxation Code Section 24303
  Any grant made in any taxable year by the Secretary of the Treasury under Section 1603 of the American Recovery and Reinvestment Tax Act of...
• California Revenue and Taxation Code Section 24305
  (a) Except as provided in subdivisions (b) and (c), amounts received under life insurance policies and contracts paid by reason of the death of the...
• California Revenue and Taxation Code Section 24306
  (a) For purposes of this section, the following terms have the following meanings, as provided in the Golden State Scholarshare Trust Act (Article 19 (commencing...
• California Revenue and Taxation Code Section 24307
  (a) Section 108 of the Internal Revenue Code, relating to income from discharge of indebtedness, shall apply, except as otherwise provided. (b) Section 108(b)(2)(B) of...
• California Revenue and Taxation Code Section 24308
  Section 1078 of Public Law 98-369 (Tax Reform Act of 1984), relating to exclusions from gross income of payments from the United States Forest Service...
• California Revenue and Taxation Code Section 24308.1
  Gross income does not include any amount received as a rebate, voucher, or other financial incentive issued by the California Energy Commission, the Public Utility...
• California Revenue and Taxation Code Section 24308.5
  (a) Gross income does not include cost-share payments received by forest landowners from the Department of Forestry and Fire Protection pursuant to the California Forest...
• California Revenue and Taxation Code Section 24309
  Gross income does not include income (other than rent) derived by a lessor of real property on the termination of a lease, representing the value...
• California Revenue and Taxation Code Section 24309.5
  Section 110 of the Internal Revenue Code, relating to qualified lessee construction allowances for short-term leases, shall apply, except as otherwise provided. (a) Section 110(b)...
• California Revenue and Taxation Code Section 24310
  (a) Section 111 of the Internal Revenue Code, relating to recovery of tax benefit items, shall apply, except as otherwise provided. (b) Sections 111(b) and...
• California Revenue and Taxation Code Section 24314
  The following phrase (or its substantial equivalent) in other codes or statutes does not exempt the gain or loss from the sale or transfer of...
• California Revenue and Taxation Code Section 24315
  Gross income does not include any amount received for empty beverage containers by a consumer from a recycling center or recycling location as the recycling...
• California Revenue and Taxation Code Section 24320
  Income derived from the operation of aircraft or a ship or ships by a corporation organized under the laws of a foreign country shall not...
• California Revenue and Taxation Code Section 24321
  Notwithstanding any statute, ordinance, regulation, rule or decision to the contrary, no city, county, city and county, governmental subdivision, district, public and quasi-public corporation, municipal...
• California Revenue and Taxation Code Section 24322
  (a) Gross income of a domestic building and loan association, as defined in Section 7701(a)(19) of the Internal Revenue Code, does not include any amount...
• California Revenue and Taxation Code Section 24323
  Any amount received as a rebate from a local water agency or supplier for any expenses the taxpayer paid or incurred for the purchase or...
• California Revenue and Taxation Code Section 24324
  (a) Gross income does not include any contribution to the capital of the taxpayer. (b) (1) For purposes of this section, "contribution to the capital...
• California Revenue and Taxation Code Section 24325
  Section 118 of the Internal Revenue Code, relating to contributions to the capital of a corporation, shall apply to contributions made on or after January...
• California Revenue and Taxation Code Section 24326
  (a) Section 136 of the Internal Revenue Code, relating to energy conservation subsidies provided by public utilities, shall apply, except as otherwise provided. (b) Section...
• California Revenue and Taxation Code Section 24327
  Section 892 of the Internal Revenue Code, relating to the tax treatment of foreign governments and international organizations, shall apply.
• California Revenue and Taxation Code Section 24329
  Section 139 of the Internal Revenue Code, relating to disaster relief payments, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 24341
  "Net income" means the gross income, computed under Chapter 6 (commencing with Section 24271), less the deductions allowed under this article and Article 2 (commencing...
• California Revenue and Taxation Code Section 24343
  (a) Section 162 of the Internal Revenue Code, relating to trade or business expenses, shall apply, except as otherwise provided. (b) For purposes of applying...
• California Revenue and Taxation Code Section 24343.2
  Whereas, the people of the State of California desire to promote and achieve tax equity and fairness among all the state's citizens and further desire...
• California Revenue and Taxation Code Section 24343.3
  Any employer contribution to a medical savings account, as defined in Section 220 of the Internal Revenue Code, relating to medical savings accounts, if otherwise...
• California Revenue and Taxation Code Section 24343.5
  (a) In addition to the deduction allowed by Section 24343, a deduction shall be allowed to an employer as an ordinary and necessary expense paid...
• California Revenue and Taxation Code Section 24343.7
  Section 162(k)(2)(A)(ii) of the Internal Revenue Code shall not apply.
• California Revenue and Taxation Code Section 24344
  (a) Section 163 of the Internal Revenue Code, relating to interest, shall apply, except as otherwise provided. (b) If income of the taxpayer which is...
• California Revenue and Taxation Code Section 24344.5
  (a) A deduction, determined in accordance with Section 163 (e) of the Internal Revenue Code, shall be allowed to the issuer of an original issue...
• California Revenue and Taxation Code Section 24344.7
  The amendments to Section 163 of the Internal Revenue Code made by Section 13228 of the Revenue Reconciliation Act of 1993 (P.L. 103-66), relating to...
• California Revenue and Taxation Code Section 24345
  A deduction shall be allowed for taxes or licenses paid or accrued during the taxable year, except: (a) Taxes paid to the state under this...
• California Revenue and Taxation Code Section 24346
  (a) For purposes of subdivision (a) of Section 24345, if real property is sold during any real property tax year, then-- (1) So much of...
• California Revenue and Taxation Code Section 24347
  For taxable years beginning on or after January 1, 1990, all of the following shall apply: (a) Section 165 of the Internal Revenue Code, relating...
• California Revenue and Taxation Code Section 24347.4
  (a) Section 165(i) of the Internal Revenue Code, relating to disaster losses, is modified to additionally provide that an appraisal for the purpose of obtaining...
• California Revenue and Taxation Code Section 24347.5
  (a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years as provided in subdivision (b), with respect to...
• California Revenue and Taxation Code Section 24347.6
  (a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years as provided in subdivision (b), with respect to...
• California Revenue and Taxation Code Section 24347.7
  (a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years as provided in subdivision (b), with respect to...
• California Revenue and Taxation Code Section 24347.8
  (a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years as provided in subdivision (b), with respect to...
• California Revenue and Taxation Code Section 24347.9
  (a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years as provided in subdivision (b), with respect to...
• California Revenue and Taxation Code Section 24347.10
  (a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years as provided in subdivision (b), with respect to...
• California Revenue and Taxation Code Section 24348
  (a) There shall be allowed as a deduction either of the following: (1) Debts which become worthless within the taxable year in an amount not...
• California Revenue and Taxation Code Section 24349
  (a) There shall be allowed as a depreciation deduction a reasonable allowance for the exhaustion, wear and tear (including a reasonable allowance for obsolescence)-- (1)...
• California Revenue and Taxation Code Section 24349.1
  (a) Section 280F of the Internal Revenue Code, relating to limitations on depreciation for luxury automobiles and certain property used for personal purposes, shall apply,...
• California Revenue and Taxation Code Section 24349.2
  Section 280G of the Internal Revenue Code, relating to golden parachute payments, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 24350
  Paragraphs (2), (3), and (4) of Section 24349(b) shall apply only in the case of property (other than intangible property) described in Section 24349(a) with...
• California Revenue and Taxation Code Section 24351
  Where, under regulations prescribed by the Franchise Tax Board, the taxpayer and the Franchise Tax Board have, after the date of enactment of this section,...
• California Revenue and Taxation Code Section 24352
  In the absence of an agreement under Section 24351 containing a provision to the contrary, a taxpayer may at any time elect in accordance with...
• California Revenue and Taxation Code Section 24352.5
  (a) Under regulations prescribed by the Franchise Tax Board, a taxpayer may, for purposes of computing the allowance under Section 24349 with respect to personal...
• California Revenue and Taxation Code Section 24353
  (a) The basis on which exhaustion, wear and tear, and obsolescence are to be allowed in respect of any property shall be the adjusted basis...
• California Revenue and Taxation Code Section 24354
  In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life...
• California Revenue and Taxation Code Section 24354.1
  (a) Except as provided in subdivisions (b) and (c) of this section, in the case of property of the type defined in Section 1250 (c)...
• California Revenue and Taxation Code Section 24355
  Section 167(f) of the Internal Revenue Code, relating to treatment of property excluded from Section 197, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 24355.4
  For purposes of computing the depreciation deduction under Section 24349, a class life of four years shall be used for any qualified rent-to-own property as...
• California Revenue and Taxation Code Section 24355.4
  For purposes of computing the depreciation deduction pursuant to Section 24349, the useful life of any Alaska natural gas pipeline, as defined in Section 168(i)(16)...
• California Revenue and Taxation Code Section 24355.5
  (a) Section 197 of the Internal Revenue Code, relating to amortization of goodwill and certain other intangibles, shall apply, except as otherwise provided. (b) (1)...
• California Revenue and Taxation Code Section 24356
  (a) (1) In the case of Section 24356 property, the term "reasonable allowance" as used in subdivision (a) of Section 24349, may, at the election...
• California Revenue and Taxation Code Section 24356.6
  (a) For each taxable year beginning on or after January 1, 1998, a qualified taxpayer may elect to treat 40 percent of the cost of...
• California Revenue and Taxation Code Section 24356.7
  (a) A taxpayer may elect to treat 40 percent of the cost of any Section 24356.7 property as an expense that is not chargeable to...
• California Revenue and Taxation Code Section 24356.8
  (a) For each taxable year beginning on or after January 1, 1995, a taxpayer may elect to treat 40 percent of the cost of any...
• California Revenue and Taxation Code Section 24357
  (a) There shall be allowed as a deduction any charitable contribution (as defined in Section 24359) payment of which is made within the taxable year....
• California Revenue and Taxation Code Section 24357.1
  (a) The amount of any charitable contribution of property otherwise taken into account under Section 24357 shall be reduced by the amount of gain that...
• California Revenue and Taxation Code Section 24357.2
  (a) In the case of a contribution (not made by a transfer in trust) of an interest in property which consists of less than the...
• California Revenue and Taxation Code Section 24357.3
  For purposes of Section 24357, in determining the value of a remainder interest in real property, depreciation (computed on the straight line method) and depletion...
• California Revenue and Taxation Code Section 24357.4
  If, in connection with any charitable contribution, a liability is assumed by the recipient or by any other person, or if a charitable contribution is...
• California Revenue and Taxation Code Section 24357.5
  No deduction shall be allowed under Section 24357 for a contribution to or for the use of an organization or trust described in Section 4948(c)(4)...
• California Revenue and Taxation Code Section 24357.6
  No deduction shall be allowed under this part for an out-of-pocket expenditure made on behalf of an organization described in Section 24359 (other than an...
• California Revenue and Taxation Code Section 24357.7
  (a) (1) For purposes of paragraph (3) of subdivision (b) of Section 24357.2, the term "qualified conservation contribution" means a contribution-- (A) Of a qualified...
• California Revenue and Taxation Code Section 24357.8
  (a) In the case of a qualified research contribution, the amount otherwise allowed as a deduction under Section 24357, shall be reduced by that amount...
• California Revenue and Taxation Code Section 24357.9
  (a) In the case of a qualified computer contribution, the amount otherwise allowed as a deduction under Section 24357 shall be reduced by that amount...
• California Revenue and Taxation Code Section 24357.10
  (a) For purposes of Section 24357, 80 percent of any amount described in subdivision (b) shall be treated as a charitable contribution. (b) For purposes...
• California Revenue and Taxation Code Section 24358
  (a) In the case of a corporation, the total deductions under Section 24357 for any taxable year, other than for contributions to which subdivision (b)...
• California Revenue and Taxation Code Section 24359
  For purposes of Sections 24357 to 24359, inclusive, the term "charitable contribution" means a contribution or gift to or for the use of-- (a) A...
• California Revenue and Taxation Code Section 24359.1
  Notwithstanding any other provision of law, any credit or deduction allowed by Section 23606 or 24357.8 shall not be disallowed on the basis that the...
• California Revenue and Taxation Code Section 24360
  In the case of any bond, as defined in Section 24363, the following rules shall apply to the amortizable bond premium (determined under Section 24361...
• California Revenue and Taxation Code Section 24361
  (a) For purposes of subsection (b), the amount of bond premium, in the case of the holder of any bond, shall be determined-- (1) With...
• California Revenue and Taxation Code Section 24362
  (a) Sections 24360 to 24363.5, inclusive, shall apply to the bonds only if the taxpayer has elected to have these sections apply; in the case...
• California Revenue and Taxation Code Section 24363
  For purposes of Sections 24360 to 24363.5, inclusive, the term "bond" means any bond, debenture, note, or certificate or other evidence of indebtedness, but does...
• California Revenue and Taxation Code Section 24363.5
  (a) Except as provided in regulations, in the case of any taxable bond each of the following shall apply: (1) The amount of any bond...
• California Revenue and Taxation Code Section 24364
  Notwithstanding Article 3 (commencing with Section 24421), all expenditures (other than expenditures for the purchase of land or depreciable property or for the acquisition of...
• California Revenue and Taxation Code Section 24365
  (a) Section 174 of the Internal Revenue Code, relating to research and experimental expenditures, shall apply, except as otherwise provided. (b) Section 174(b) of the...
• California Revenue and Taxation Code Section 24368.1
  (a) Section 167(e) of the Internal Revenue Code, relating to certain term interests not depreciable, shall apply. (b) The provisions of Section 7622(b) of Public...
• California Revenue and Taxation Code Section 24369
  Section 175 of the Internal Revenue Code, relating to soil and water conservation expenditures, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 24369.4
  (a) Section 198 of the Internal Revenue Code, relating to expensing of environmental remediation costs, shall apply, except as otherwise provided. (b) Section 198(b)(2) is...
• California Revenue and Taxation Code Section 24370
  There shall also be allowed as a deduction, under Chapter 2 of this part, in the case of a mutual savings bank, the entire amount...
• California Revenue and Taxation Code Section 24372.3
  (a) Section 169 of the Internal Revenue Code, relating to amortization of pollution control facilities, shall apply, except as otherwise provided. (b) The deduction allowed...
• California Revenue and Taxation Code Section 24372.5
  (a) Section 194 of the Internal Revenue Code, relating to amortization of reforestation expenditures, shall apply, except as otherwise provided. (b) The deduction allowed by...
• California Revenue and Taxation Code Section 24373
  Section 178 of the Internal Revenue Code, relating to the amortization of cost of acquiring a lease, shall apply.
• California Revenue and Taxation Code Section 24377
  (a) A taxpayer engaged in the business of farming may elect to treat as expenses which are not chargeable to capital account expenditures (otherwise chargeable...
• California Revenue and Taxation Code Section 24379
  Section 83 of the Internal Revenue Code, relating to property transferred in connection with performance of services, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 24382
  (a) Section 216 of the Internal Revenue Code, relating to deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder, shall apply, except...
• California Revenue and Taxation Code Section 24383
  (a) Every taxpayer, at the election of the taxpayer, shall be entitled to a deduction of the cost of repairing or remodeling any building, facility...
• California Revenue and Taxation Code Section 24384.5
  (a) There shall be allowed as a deduction the amount of net interest received by the taxpayer in payment of indebtedness of a person or...
• California Revenue and Taxation Code Section 24401
  In addition to the deductions provided in Article 1 (commencing with Section 24341), there shall be allowed as deductions in computing taxable income the items...
• California Revenue and Taxation Code Section 24402
  (a) A portion of the dividends received during the taxable year declared from income which has been included in the measure of the taxes imposed...
• California Revenue and Taxation Code Section 24403
  In the case of a building and loan association, organized and operating wholly or partly on a mutual plan, or a federal savings and loan...
• California Revenue and Taxation Code Section 24404
  In the case of farmers, fruit growers, or like associations organized and operated in whole or in part on a cooperative or mutual basis, (a)...
• California Revenue and Taxation Code Section 24405
  (a) In the case of other associations organized and operated in whole or in part on a cooperative or a mutual basis, all income resulting...
• California Revenue and Taxation Code Section 24406
  In the case of other associations organized and operated as co-operative corporations pursuant to Part 2 (commencing with Section 12200), Division 3, Title 1 of...
• California Revenue and Taxation Code Section 24406.5
  (a) In the case of gas producers' cooperative associations organized and operated as cooperative corporations pursuant to Chapter 1 (commencing with Section 3001) of Part...
• California Revenue and Taxation Code Section 24406.6
  For purposes of Section 24373.5, and Sections 24404 to 24406.5, inclusive, net earnings shall not be reduced by amounts paid during the year as dividends...
• California Revenue and Taxation Code Section 24407
  (a) The organizational expenditures of a corporation may, at the election of the corporation (made in accordance with regulations prescribed by the Franchise Tax Board),...
• California Revenue and Taxation Code Section 24408
  The term "organizational expenditures" means any expenditure that meets all of the following requirements: (a) Is incident to the creation of the corporation. (b) Is...
• California Revenue and Taxation Code Section 24409
  The election provided by Section 24407 may be made for any taxable year beginning after December 31, 1960, but only if made not later than...
• California Revenue and Taxation Code Section 24410
  (a) For taxable years commencing on or after January 1, 2004, the allowable dividends received deduction with respect to qualified dividends received by a corporation...
• California Revenue and Taxation Code Section 24411
  (a) For purposes of those taxpayers electing to compute income under Section 25110, 100 percent of the qualifying dividends described in subdivision (c) and 75...
• California Revenue and Taxation Code Section 24414
  (a) Section 195 of the Internal Revenue Code, relating to startup expenditures, shall apply, except as otherwise provided. (b) References to Sections 163(a), 164, 165,...
• California Revenue and Taxation Code Section 24415
  (a) To the extent specified in subdivision (b), there shall be allowed as a deduction to a taxpayer those payments of the taxpayer which are...
• California Revenue and Taxation Code Section 24416.05
  (a) In addition to the modifications made by Section 24416, the deduction provided by Section 172 of the Internal Revenue Code, relating to net operating...
• California Revenue and Taxation Code Section 24416.1
  (a) A qualified taxpayer, as defined in Section 24416.2, 24416.4, 24416.5, 24416.6, or 24416.7, may elect to take the deduction provided by Section 172 of...
• California Revenue and Taxation Code Section 24416.2
  (a) The term "qualified taxpayer" as used in Section 24416.1 includes a corporation engaged in the conduct of a trade or business within an enterprise...
• California Revenue and Taxation Code Section 24416.3
  (a) Notwithstanding Sections 24416, 24416.1, 24416.2, 24416.4, 24416.5, 24416.6, and 24416.7 of this code and Section 172 of the Internal Revenue Code, no net operating...
• California Revenue and Taxation Code Section 24416.4
  (a) The term "qualified taxpayer" as used in Section 24416.1 includes a corporation engaged in the conduct of a trade or business within the Los...
• California Revenue and Taxation Code Section 24416.5
  (a) For each taxable year beginning on or after January 1, 1995, the term "qualified taxpayer" as used in Section 24416.1 includes a taxpayer engaged...
• California Revenue and Taxation Code Section 24416.6
  (a) For each taxable year beginning on or after January 1, 1998, the term "qualified taxpayer" as used in Section 24416.1 includes a corporation that...
• California Revenue and Taxation Code Section 24416.7
  (a) The term "qualified taxpayer" as used in Section 24416.1 includes a corporation that conducts a farming business that is directly affected by Pierce's disease...
• California Revenue and Taxation Code Section 24416.20
  Except as provided in Sections 24416.1, 24416.2, 24416.4, 24416.5, 24416.6, and 24416.7, a net operating loss deduction shall be allowed in computing net income under...
• California Revenue and Taxation Code Section 24416.21
  (a) Notwithstanding Sections 24416, 24416.1, 24416.2, 24416.4, 24416.5, 24416.6, 24416.7, and 24416.20 of this code and Section 172 of the Internal Revenue Code, no net...
• California Revenue and Taxation Code Section 24416.22
  Notwithstanding Section 24416.1, 24416.2, 24416.4, 24416.5, 24416.6, or 24416.7 to the contrary, a net operating loss attributable to a taxable year beginning on or after...
• California Revenue and Taxation Code Section 24421
  In computing "net income" of taxpayers under this part, no deduction shall be allowed for the items specified in this article.
• California Revenue and Taxation Code Section 24422
  No deduction shall be allowed for both of the following: (a) Any amount paid out for new buildings or for permanent improvements or betterments made...
• California Revenue and Taxation Code Section 24422.3
  Section 263A of the Internal Revenue Code, relating to capitalization and inclusion in inventory costs of certain expenses, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 24423
  (a) Notwithstanding Section 24422, regulations shall be prescribed by the Franchise Tax Board under this part corresponding to the regulations which granted the option to...
• California Revenue and Taxation Code Section 24424
  Section 264 of the Internal Revenue Code, relating to certain amounts paid in connection with insurance contracts, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 24425
  (a) No deduction shall be allowed for any amount otherwise allowable as a deduction which is allocable to one or more classes of income not...
• California Revenue and Taxation Code Section 24426
  Amounts paid or accrued for such taxes and carrying charges as, under regulations prescribed by the Franchise Tax Board, are chargeable to capital account with...
• California Revenue and Taxation Code Section 24427
  (a) Section 267 of the Internal Revenue Code, relating to losses, expenses, and interest with respect to transactions between related taxpayers, shall apply, except as...
• California Revenue and Taxation Code Section 24429
  Section 276 of the Internal Revenue Code, relating to certain indirect contributions to political parties, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 24431
  (a) If-- (1) Any person or persons acquire, or acquired on or after October 8, 1940, directly or indirectly, control of a corporation; or (2)...
• California Revenue and Taxation Code Section 24434
  (a) In the case of a taxpayer (other than a bank as defined in Section 23039) no deduction shall be allowed under Section 24347 or...
• California Revenue and Taxation Code Section 24436.1
  (a) In computing net income, deductions, including deductions for cost of goods sold, shall not be allowed to any taxpayer from any of its gross...
• California Revenue and Taxation Code Section 24436.5
  (a) No deduction shall be allowed for interest, depreciation, taxes, or amortization paid or incurred in the taxable year under Section 24343, 24344, 24345, or...
• California Revenue and Taxation Code Section 24437
  Section 277 of the Internal Revenue Code, relating to deductions incurred by certain membership organizations in transactions with members, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 24438
  (a) No deduction shall be allowed for any interest paid or incurred by a taxpayer during the taxable year with respect to its corporate acquisition...
• California Revenue and Taxation Code Section 24439
  (a) No deduction shall be allowed to the issuing corporation for any premium paid or incurred upon the repurchase of a bond, debenture, note, or...
• California Revenue and Taxation Code Section 24440
  (a) Section 280C(b) of the Internal Revenue Code, relating to credit for qualified clinical testing expenses for certain drugs, shall apply, except as otherwise provided....
• California Revenue and Taxation Code Section 24441
  In computing net income no deduction shall be allowed for (a) abandonment fees paid in respect of property on which the open-space easement is terminated...
• California Revenue and Taxation Code Section 24442
  In the case of the demolition of any structure-- (1) No deduction otherwise allowable under this part shall be allowed to the owner or lessee...
• California Revenue and Taxation Code Section 24442.5
  Section 280H of the Internal Revenue Code, relating to limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years, shall...
• California Revenue and Taxation Code Section 24443
  Section 274 of the Internal Revenue Code, relating to the disallowance of certain entertainment, gift, travel, etc., expenses, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 24447
  The Franchise Tax Board may disallow a deduction under this part to an individual or entity for amounts paid as remuneration for personal services if...
• California Revenue and Taxation Code Section 24448
  (a) Notwithstanding any other provisions in this part, in the case of a taxpayer who owns real property and has either failed to provide the...
• California Revenue and Taxation Code Section 24449
  (a) Section 291 of the Internal Revenue Code, relating to special rules relating to corporate preference items, shall apply, except as otherwise provided. (b) The...
• California Revenue and Taxation Code Section 24451
  Subchapter C of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to corporate distributions and adjustments, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 24452
  Section 301(e)(2) of the Internal Revenue Code, relating to 20 percent corporate shareholders, is modified to refer to Section 24402 in lieu of Sections 243,...
• California Revenue and Taxation Code Section 24452.1
  (a) Section 302 of the Internal Revenue Code, relating to distributions in redemption of stock, as amended by Section 306 of the Regulated Investment Company...
• California Revenue and Taxation Code Section 24453
  Section 302(c)(2) of the Internal Revenue Code, relating to determining termination of interest, is modified to refer to the periods of limitation provided in "Chapter...
• California Revenue and Taxation Code Section 24456
  Section 306(f) of the Internal Revenue Code, relating to source of gain, shall not apply.
• California Revenue and Taxation Code Section 24458
  Internal Revenue Service Notice 2008-83, 2008-42 I.R.B. 905, issued on October 20, 2008, relating to the treatment of deductions under Section 382(h) of the Internal...
• California Revenue and Taxation Code Section 24461
  (a) For purposes of this part, the provisions of Section 633 of Public Law 99-514, relating to effective dates for recognition of gain and loss...
• California Revenue and Taxation Code Section 24462
  (a) Section 355 of the Internal Revenue Code, as in effect for federal income tax purposes as of January 1, 2010, shall apply to distributions...
• California Revenue and Taxation Code Section 24465
  (a) (1) If, in connection with any exchange described in Section 332, 351, 354, 356, or 361 of the Internal Revenue Code, a taxpayer transfers...
• California Revenue and Taxation Code Section 24471
  Section 381(c) of the Internal Revenue Code, relating to items of the distributor or transferor corporation, is modified to provide that, in lieu of paragraph...
• California Revenue and Taxation Code Section 24472
  The amendments to Section 382 of the Internal Revenue Code made by Section 13226 of the Revenue Reconciliation Act of 1993 (P.L. 103-66), relating to...
• California Revenue and Taxation Code Section 24473
  Notwithstanding any other provision of law, the contribution or other transfer of the assets of a mutual water company established prior to September 26, 1977,...
• California Revenue and Taxation Code Section 24481
  Section 383 of the Internal Revenue Code, relating to special limitations on certain excess credits, etc., is modified to apply to credits allowable under Chapter...
• California Revenue and Taxation Code Section 24601
  (a) Subchapter D of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to deferred compensation, etc., shall apply, except as otherwise provided....
• California Revenue and Taxation Code Section 24602
  (a) In addition to the application of Part II (commencing with Section 421) of Subchapter D of Chapter 1 of Subtitle A of the Internal...
• California Revenue and Taxation Code Section 24611
  (a) Section 404(k) of the Internal Revenue Code, relating to dividends paid deduction, shall apply to taxable years beginning on or after January 1, 1995....
• California Revenue and Taxation Code Section 24612
  Sections 413(b)(6) and 413(c)(5) of the Internal Revenue Code, relating to liability for funding tax, shall not apply.
• California Revenue and Taxation Code Section 24631
  (a) (1) For taxable years beginning prior to January 1, 2000, income shall be computed on the basis of the taxpayer's income year. (2) For...
• California Revenue and Taxation Code Section 24632
  The taxable year of a taxpayer may not be different than the taxable year used for purposes of the Internal Revenue Code, unless initiated or...
• California Revenue and Taxation Code Section 24633
  If a taxpayer changes its annual accounting period, the new accounting period shall become the taxpayer's taxable year only if the change is approved by...
• California Revenue and Taxation Code Section 24633.5
  (a) In the case of any "S corporation" or personal service corporation required to change its accounting period by the federal Tax Reform Act of...
• California Revenue and Taxation Code Section 24634
  (a) A return for a period of less than 12 months (referred to in this article as "short period") shall be made under any of...
• California Revenue and Taxation Code Section 24636
  (a) If a separate return is made by a taxpayer subject to the tax imposed by Chapter 2, under Section 24634 on account of a...
• California Revenue and Taxation Code Section 24637
  For taxable years beginning on or after January 1, 1987, Section 444 of the Internal Revenue Code, relating to election of taxable year other than...
• California Revenue and Taxation Code Section 24651
  (a) Income shall be computed under the method of accounting on the basis of which the taxpayer regularly computes its income in keeping its books....
• California Revenue and Taxation Code Section 24652
  Section 447 of the Internal Revenue Code, relating to method of accounting for corporations engaged in farming, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 24652.5
  (a) (1) Section 447(i)(3) of the Internal Revenue Code, relating to reduction in account if farming business contracts, shall not apply. (2) Section 447(i)(4) of...
• California Revenue and Taxation Code Section 24654
  (a) Section 448 of the Internal Revenue Code, relating to limitation on use of cash method of accounting, shall apply, except as otherwise provided. (b)...
• California Revenue and Taxation Code Section 24661
  Section 451 of the Internal Revenue Code, relating to the general rule for taxable year of inclusion, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 24661.3
  (a) (1) The options under Sections 112(d)(2) and 112(d)(3) of the Federal Agriculture Improvement and Reform Act of 1996 (7 U.S.C. Sec. 7212(d)(2) and (3)),...
• California Revenue and Taxation Code Section 24661.3
  (a) (1) The options under Sections 112(d)(2) and 112(d)(3) of the Federal Agriculture Improvement and Reform Act of 1996 (7 U.S.C. Sec. 7212(d)(2) and (3)),...
• California Revenue and Taxation Code Section 24661.5
  Section 451(e)(3) of the Internal Revenue Code, relating to special election rule, is modified by substituting the phrase "subdivision (b) of Section 24949.1" in lieu...
• California Revenue and Taxation Code Section 24661.6
  Section 451(i) of the Internal Revenue Code, relating to special rule for sales or dispositions to implement Federal Energy Regulatory Commission or state electric restructuring...
• California Revenue and Taxation Code Section 24667
  (a) (1) Sections 453, 453A, and 453B of the Internal Revenue Code, relating to installment method, special rules for nondealers, and gain or loss on...
• California Revenue and Taxation Code Section 24668.1
  Any taxpayer who disposes of property as a result of the exercise of the power of requisition or condemnation may, at his or her election,...
• California Revenue and Taxation Code Section 24672
  (a) Where a taxpayer reports income arising from the sale or other disposition of property as provided in this article, and the entire income therefrom...
• California Revenue and Taxation Code Section 24673
  Where a corporation subject to the tax imposed by Chapter 2 is engaged in the performance of a contract in this State which will require...
• California Revenue and Taxation Code Section 24673.2
  (a) Section 460 of the Internal Revenue Code, relating to special rules for long-term contracts, shall apply, except as otherwise provided. (b) (1) Section 804(d)...
• California Revenue and Taxation Code Section 24674
  (a) If, in the case of a taxpayer owning any non-interest-bearing obligation issued at a discount and redeemable for fixed amounts increasing at stated intervals...
• California Revenue and Taxation Code Section 24675
  If an amount representing compensatory damages is received or accrued by a taxpayer during a taxable year as the result of an award in a...
• California Revenue and Taxation Code Section 24676
  (a) Prepaid subscription income to which this section applies shall be included in gross income for the taxable years during which the liability described in...
• California Revenue and Taxation Code Section 24676.5
  (a) A taxpayer who is on an accrual method of accounting may elect not to include in the gross income for the taxable year the...
• California Revenue and Taxation Code Section 24677
  (a) If an amount representing damages is received or accrued by a corporation during a taxable year as a result of an award in a...
• California Revenue and Taxation Code Section 24678
  (a) If an amount representing damages is received or accrued during a taxable year as a result of an award in, or settlement of, a...
• California Revenue and Taxation Code Section 24679
  For purposes of Sections 24675 through 24678, a fractional part of a month shall be disregarded unless it amounts to more than half a month,...
• California Revenue and Taxation Code Section 24681
  Section 461 of the Internal Revenue Code, relating to the general rule for taxable year of deduction, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 24682
  Section 464 of the Internal Revenue Code, relating to limitations on deductions for certain farming expenses, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 24685
  (a) In the case of any taxpayer who elected to have former Section 24685 apply for that taxpayer's last taxable year beginning prior to January...
• California Revenue and Taxation Code Section 24685.5
  (a) The amendment made by Section 7001(a) of the Internal Revenue Service Restructuring and Reform Act of 1998 (Public Law 105-206) to Section 404(a)(11) of...
• California Revenue and Taxation Code Section 24685.5
  (a) The amendment made by Section 7001(a) of the Internal Revenue Service Restructuring and Reform Act of 1998 (Public Law 105-206) to Section 404(a)(11) of...
• California Revenue and Taxation Code Section 24688
  Section 467 of the Internal Revenue Code, relating to certain payments for the use of property or services, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 24689
  Section 468 of the Internal Revenue Code, relating to special rules for mining and solid waste reclamation and closing costs, shall apply, except as otherwise
• California Revenue and Taxation Code Section 24690
  (a) The provisions of Section 468A of the Internal Revenue Code, relating to special rules for nuclear decommissioning costs, shall be applicable, except as otherwise...
• California Revenue and Taxation Code Section 24691
  Section 465 of the Internal Revenue Code, relating to limitations of deductions to the amount at risk, shall apply.
• California Revenue and Taxation Code Section 24692
  (a) Section 469 of the Internal Revenue Code, relating to passive activity losses and credits limited, shall apply, except as otherwise provided. (b) Section 469(c)(7)...
• California Revenue and Taxation Code Section 24693
  (a) Section 468B of the Internal Revenue Code, relating to special rules for designated settlement funds, shall apply, except as otherwise provided. (b) Section 468B(b)...
• California Revenue and Taxation Code Section 24694
  Section 470 of the Internal Revenue Code, relating to limitation on deductions allocable to property used by governments or other tax-exempt entities, shall apply, except...
• California Revenue and Taxation Code Section 24701
  (a) Section 471 of the Internal Revenue Code, relating to the general rule for inventories, shall apply, except as otherwise provided. (b) Section 472 of...
• California Revenue and Taxation Code Section 24708
  Section 474 of the Internal Revenue Code, relating to simplified dollar-value LIFO method for certain small businesses, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 24710
  (a) For each taxable year beginning on or after January 1, 1997, Section 475 of the Internal Revenue Code, relating to mark to market accounting...
• California Revenue and Taxation Code Section 24721
  Section 481 of the Internal Revenue Code, relating to adjustments required by changes in method of accounting, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 24725
  The provisions of Section 482 of the Internal Revenue Code, relating to allocation of income and deductions among taxpayers, shall be applicable, except as provided...
• California Revenue and Taxation Code Section 24726
  Section 483 of the Internal Revenue Code, relating to interest on certain deferred payments, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 24831
  Subchapter I of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to natural resources, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 24831.3
  The amendments made to Section 613A(d)(4) of the Internal Revenue Code, relating to certain refiners excluded, by Section 1328 of the Energy Tax Incentives Act...
• California Revenue and Taxation Code Section 24831.6
  Section 613A(c)(6)(H) of the Internal Revenue Code, relating to temporary suspension of taxable income limit with respect to marginal production, shall not apply.
• California Revenue and Taxation Code Section 24870
  (a) (1) Subchapter M of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to regulated investment companies and real estate investment trusts,...
• California Revenue and Taxation Code Section 24871
  (a) (1) Section 852(b)(1) of the Internal Revenue Code, relating to imposition of tax on regulated investment companies, does not apply. (2) Every regulated investment...
• California Revenue and Taxation Code Section 24871.1
  (a) Section 860(f)(2)(B) of the Internal Revenue Code, as amended by Section 301 of the Regulated Investment Company Modernization Act of 2010 (Public Law 111-325),...
• California Revenue and Taxation Code Section 24872
  (a) A real estate investment trust shall be deemed to have satisfied the distribution requirements of Section 857(a)(1) of the Internal Revenue Code for purposes...
• California Revenue and Taxation Code Section 24872.4
  (a) Section 856(d)(7)(C)(ii) of the Internal Revenue Code is modified by substituting the phrase "if received by an organization described in subdivision (b) of Section...
• California Revenue and Taxation Code Section 24872.6
  (a) A corporation, trust, or association that is a real estate investment trust for any taxable year for federal purposes under Part II (commencing with...
• California Revenue and Taxation Code Section 24872.7
  (a) (1) (A) Whenever a penalty is imposed for federal purposes under Section 857(f)(2)(A) or (B) of the Internal Revenue Code, whichever is applicable, it...
• California Revenue and Taxation Code Section 24873
  Section 860F(a) of the Internal Revenue Code, relating to the 100 percent tax on prohibited transactions, shall not apply.
• California Revenue and Taxation Code Section 24874
  A real estate mortgage investment conduit (REMIC) shall be subject to the minimum franchise tax imposed under Section 23153.
• California Revenue and Taxation Code Section 24875
  (a) A financial asset securitization investment trust (FASIT) shall be subject to the minimum franchise tax imposed under Section 23153. (b) For purposes of Chapter...
• California Revenue and Taxation Code Section 24900
  (a) The Franchise Tax Board may include in the gross income of the taxpayer (or a member of the taxpayer's combined reporting group) in that...
• California Revenue and Taxation Code Section 24901
  (a) The gain from the sale or other disposition of property shall be the excess of the amount realized therefrom over the adjusted basis provided...
• California Revenue and Taxation Code Section 24902
  Except as otherwise provided in this part, on the sale or exchange of property the entire amount of the gain or loss, determined under Section...
• California Revenue and Taxation Code Section 24905
  (a) Section 988 of the Internal Revenue Code, relating to treatment of certain foreign currency transactions, shall apply, except as otherwise provided. (b) Section 988(a)(3)...
• California Revenue and Taxation Code Section 24905.5
  For each taxable year beginning on or after January 1, 1997, the amendments made to Section 988 of the Internal Revenue Code by Section 13223...
• California Revenue and Taxation Code Section 24911
  (a) The adjusted basis for determining the gain or loss from the sale or other disposition of property, whenever acquired, shall be the basis (determined...
• California Revenue and Taxation Code Section 24912
  The basis of property shall be the cost of the property, except as otherwise provided in Chapter 8 (commencing with Section 24451), relating to corporate...
• California Revenue and Taxation Code Section 24913
  If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.
• California Revenue and Taxation Code Section 24914
  (a) If the property was acquired by gift after December 31, 1920, the basis shall be the same as it would be in the hands...
• California Revenue and Taxation Code Section 24915
  (a) If-- (1) The property is acquired by gift on or after the date of the enactment of this section, the basis shall be the...
• California Revenue and Taxation Code Section 24916
  Proper adjustment with regard to the property shall in all cases be made as follows: (a) For expenditures, receipts, losses, or other items properly chargeable...
• California Revenue and Taxation Code Section 24916.2
  Notwithstanding the provisions of Section 24916 no adjustment shall be made for (a) abandonment fees paid in respect of property on which the open-space easement...
• California Revenue and Taxation Code Section 24917
  Whenever it appears that the basis of property in the hands of the corporation is a substituted basis, then the adjustments provided in Section 24916...
• California Revenue and Taxation Code Section 24918
  (a) Section 1017 of the Internal Revenue Code, relating to discharge of indebtedness, shall apply, except as otherwise provided. References to affiliated groups which file...
• California Revenue and Taxation Code Section 24919
  Neither the basis nor the adjusted basis of any portion of real property shall, in the case of the lessor of such property, be increased...
• California Revenue and Taxation Code Section 24941
  Section 1031 of the Internal Revenue Code, relating to exchange of property held for productive use or investment, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 24941.5
  Section 1031(i) of the Internal Revenue Code, relating to special rules for mutual ditch, reservoir, or irrigation company stock, shall not apply.
• California Revenue and Taxation Code Section 24942
  (a) No gain or loss shall be recognized to a corporation on the receipt of money or other property in exchange for stock (including treasury...
• California Revenue and Taxation Code Section 24943
  If property (as a result of its destruction in whole or in part, theft, seizure, or requisition or condemnation or threat or imminence thereof) is...
• California Revenue and Taxation Code Section 24944
  If property (as a result of its destruction in whole or in part, theft, seizure, or requisition or condemnation or threat or imminence thereof) is...
• California Revenue and Taxation Code Section 24945
  If a taxpayer has made the election provided in Section 24944(a), then-- (a) The statutory period for the assessment of any deficiency, for any taxable...
• California Revenue and Taxation Code Section 24946
  If the election provided in Section 24944(a) is made by the taxpayer and such other property or such stock was purchased before the beginning of...
• California Revenue and Taxation Code Section 24947
  (a) Section 1033(b) of the Internal Revenue Code, relating to basis of property acquired through involuntary conversion, shall apply, except as otherwise provided. (b) Section...
• California Revenue and Taxation Code Section 24948
  For purposes of this part, if property lying within an irrigation project is sold or otherwise disposed of in order to conform to the acreage...
• California Revenue and Taxation Code Section 24949
  For purposes of this part, if livestock are destroyed by or on account of disease, or are sold or exchanged because of disease, such destruction...
• California Revenue and Taxation Code Section 24949.1
  (a) For purposes of this part, the sale or exchange of livestock (other than poultry) held by a taxpayer for draft, breeding, or dairy purposes...
• California Revenue and Taxation Code Section 24949.2
  (a) For purposes of Sections 24943 through 24945, if real property (not including stock in trade or other property held primarily for sale) held for...
• California Revenue and Taxation Code Section 24949.3
  For purposes of Sections 24943 through 24946, if, because of drought, flood, other weather-related conditions, or soil contamination or other environmental contamination, it is not...
• California Revenue and Taxation Code Section 24949.5
  (a) For purposes of Sections 24943 through 24946, Section 1033(h) of the Internal Revenue Code, relating to special rules for property damaged by federally declared...
• California Revenue and Taxation Code Section 24950
  Section 1035 of the Internal Revenue Code, relating to certain exchanges of insurance policies, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 24950.5
  The amendments made by Section 844 of the Pension Protection Act of 2006 (Public Law 109-280) to Section 1035 of the Internal Revenue Code shall...
• California Revenue and Taxation Code Section 24951
  Section 1036 of the Internal Revenue Code, relating to stock for stock of same corporation, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 24952
  (a) If-- (1) A sale of real property gives rise to indebtedness to the seller which is secured by the real property sold, and (2)...
• California Revenue and Taxation Code Section 24954
  For taxable years beginning on or after January 1, 1995, Section 1042 of the Internal Revenue Code, relating to sales of stock to employee stock...
• California Revenue and Taxation Code Section 24954.1
  Section 1042(g) of the Internal Revenue Code, relating to application of section to sales of stock in agricultural refiners and processors to eligible farm cooperatives,...
• California Revenue and Taxation Code Section 24955
  (a) No gain shall be recognized with respect to a sale of an assisted housing development to a tenant association, nonprofit organization, profit-motivated organization or...
• California Revenue and Taxation Code Section 24956
  (a) Section 1044 of the Internal Revenue Code, relating to rollover of publicly traded securities gain into specialized small business investment companies, shall apply, except...
• California Revenue and Taxation Code Section 24961
  In the case of the property acquired by a corporation, during a period of affiliation, from a corporation with which it was affiliated, the basis...
• California Revenue and Taxation Code Section 24962
  (a) If the property was acquired, after February 28, 1913, in any income year beginning before January 1, 1934, and the basis thereof, for purposes...
• California Revenue and Taxation Code Section 24963
  In the case of property acquired before March 1, 1913, if the basis otherwise determined under this part, adjusted (for the period before March 1,...
• California Revenue and Taxation Code Section 24964
  Whenever a taxpayer has realized gain or loss upon the receipt after January 1, 1928, at a time when it was subject to a tax...
• California Revenue and Taxation Code Section 24965
  In the case of a share of stock issued pursuant to Section 303(c) of the Federal National Mortgage Association Charter Act (12 U.S.C., Sec. 1718),...
• California Revenue and Taxation Code Section 24966
  (a) The basis in stock purchased shall be reduced by the nontaxed portion of any extraordinary dividend received as provided in Section 1059 of the...
• California Revenue and Taxation Code Section 24966.1
  Section 1059A of the Internal Revenue Code, relating to limitation on taxpayer's basis or inventory cost in property imported from related persons, shall apply, except...
• California Revenue and Taxation Code Section 24966.2
  Section 1060 of the Internal Revenue Code, relating to special allocation rules for certain asset acquisitions, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 24989
  Section 1056 of the Internal Revenue Code, relating to basis limitation for player contracts transferred in connection with the sale of a franchise, shall apply,...
• California Revenue and Taxation Code Section 24990
  Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to capital gains and losses, shall apply, except as otherwise provided.
• California Revenue and Taxation Code Section 24990.2
  Section 301 of Title III of Division A of the Emergency Economic Stabilization Act of 2008 (Public Law 110-343), relating to gain or loss from...
• California Revenue and Taxation Code Section 24990.4
  For taxable years beginning on or after January 1, 1997: (a) Section 1237(a) of the Internal Revenue Code, relating to real property subdivided for sale,...
• California Revenue and Taxation Code Section 24990.5
  (a) Section 1201 of the Internal Revenue Code, relating to alternative tax for corporations, shall not be applicable. (b) The provisions of Section 1212 of...
• California Revenue and Taxation Code Section 24990.6
  (a) Section 1245(a)(2)(C) of the Internal Revenue Code, relating to certain deductions treated as amortization, is modified to also refer to Sections 24356.2, 24356.3, and...
• California Revenue and Taxation Code Section 24990.7
  The provisions of Section 1248 of the Internal Revenue Code, relating to gain from certain sales or exchanges of stock in certain foreign corporations, shall...
• California Revenue and Taxation Code Section 24990.8
  For taxable years beginning on or after January 1, 2010, specific reference to Section 1223(4) to (16), inclusive, of the Internal Revenue Code in this...
• California Revenue and Taxation Code Section 24991
  Section 1275(a)(3) of the Internal Revenue Code, relating to the definition of tax-exempt obligation, does not apply but instead the term "tax-exempt obligation" means an...
• California Revenue and Taxation Code Section 24993
  (a) Section 7872 of the Internal Revenue Code, relating to the treatment of loans with below market interest rates, shall apply, except as otherwise provided....
• California Revenue and Taxation Code Section 24995
  The provisions of Part VI of Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to treatment of certain passive...
• California Revenue and Taxation Code Section 24998
  The provisions of Sections 1091 and 1092 of the Internal Revenue Code, relating to loss from wash sales of stock or securities, and straddles, respectively,...
• California Revenue and Taxation Code Section 25101
  When the income of a taxpayer subject to the tax imposed under this part is derived from or attributable to sources both within and without...
• California Revenue and Taxation Code Section 25101.1
  The amendments made at the 1957 Regular Session of the Legislature to Section 25101 of the Revenue and Taxation Code shall be applicable only with...
• California Revenue and Taxation Code Section 25101.15
  If the income of two or more taxpayers is derived solely from sources within this state and their business activities are such that if conducted...
• California Revenue and Taxation Code Section 25101.3
  The property factor as it relates to the aircraft of an air carrier or foreign air carrier, as defined in Section 1150, or the operator...
• California Revenue and Taxation Code Section 25102
  In the case of two or more persons, as defined in Section 19 of this code, owned or controlled directly or indirectly by the same...
• California Revenue and Taxation Code Section 25103
  In the case of a corporation doing business within the meaning of this part, whether under agreement or otherwise, in such manner as either directly...
• California Revenue and Taxation Code Section 25104
  In the case of a corporation liable to report under this part owning or controlling, either directly or indirectly, another corporation, or other corporations, and...
• California Revenue and Taxation Code Section 25105
  (a) For purposes of this article, other than Section 25102, the income and apportionment factors of two or more corporations shall be included in a...
• California Revenue and Taxation Code Section 25106
  (a) (1) In any case in which the income of a corporation is or has been determined under this chapter with reference to the income...
• California Revenue and Taxation Code Section 25106.5
  (a) The Franchise Tax Board may adopt regulations necessary to ensure that the tax liability or net income of any taxpayer whose income derived from...
• California Revenue and Taxation Code Section 25107
  (a) For the purposes of allocation and apportionment of income under Sections 25101 and 25121, an international banking facility maintained by a bank within California...
• California Revenue and Taxation Code Section 25108
  (a) For corporations whose income is subject to the provisions of Section 25101 or 25101.15, the net operating loss determined in accordance with Section 172...
• California Revenue and Taxation Code Section 25110
  (a) Notwithstanding Section 25101, a qualified taxpayer, as defined in paragraph (2) of subdivision (b), that is subject to the tax imposed under this part,...
• California Revenue and Taxation Code Section 25110
  (a) Notwithstanding Section 25101, a qualified taxpayer, as defined in paragraph (2) of subdivision (b), that is subject to the tax imposed under this part,...
• California Revenue and Taxation Code Section 25111
  (a) For taxable years beginning before January 1, 2003, the making of a water's-edge election as provided for in Section 25110 shall be made by...
• California Revenue and Taxation Code Section 25111.1
  (a) For any taxable year beginning on or after January 1, 1994, consideration for water's-edge contracts in existence as of that date is no longer...
• California Revenue and Taxation Code Section 25112
  (a) If a taxpayer electing to file under Section 25110 fails to supply any information described in subdivision (b), the taxpayer shall pay a penalty...
• California Revenue and Taxation Code Section 25113
  (a) Except as provided in subdivision (f), for taxable years beginning on or after January 1, 2003, the election provided for in Section 25110 shall...
• California Revenue and Taxation Code Section 25113
  (a) Except as provided in subdivision (f), for taxable years beginning on or after January 1, 2003, the election provided for in Section 25110 shall...
• California Revenue and Taxation Code Section 25114
  (a) The Franchise Tax Board, for purposes of administering the provisions of this article, shall examine all returns filed by taxpayers subject to these provisions....
• California Revenue and Taxation Code Section 25116
  Notwithstanding paragraph (1) of subdivision (a) of Section 23051.5, when provisions of this article refer to provisions of the Internal Revenue Code that do not...
• California Revenue and Taxation Code Section 25120
  As used in Sections 25120 to 25139, inclusive, which shall hereafter be referred to as "this act," unless the context otherwise requires: (a) "Business income"...
• California Revenue and Taxation Code Section 25121
  Any taxpayer having income from business activity which is taxable both within and without this state shall allocate and apportion its net income as provided...
• California Revenue and Taxation Code Section 25122
  For purposes of allocation and apportionment of income under this act, a taxpayer is taxable in another state if (a) in that state it is...
• California Revenue and Taxation Code Section 25123
  Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness...
• California Revenue and Taxation Code Section 25124
  (a) Net rents and royalties from real property located in this state are allocable to this state. (b) Net rent and royalties from tangible personal...
• California Revenue and Taxation Code Section 25125
  (a) Capital gains and losses from sales of real property located in this state are allocable to this state. (b) Capital gains and losses from...
• California Revenue and Taxation Code Section 25126
  Interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this state.
• California Revenue and Taxation Code Section 25127
  (a) Patent and copyright royalties are allocable to this state: (1) If and to the extent that the patent or copyright is utilized by the...
• California Revenue and Taxation Code Section 25128
  (a) Notwithstanding Section 38006, all business income shall be apportioned to this state by multiplying the business income by a fraction, the numerator of which...
• California Revenue and Taxation Code Section 25128.5
  (a) Notwithstanding Section 38006, for taxable years beginning on or after January 1, 2011, any apportioning trade or business, other than an apportioning trade or...
• California Revenue and Taxation Code Section 25129
  The property factor is a fraction, the numerator of which is the average value of the taxpayer's real and tangible personal property owned or rented...
• California Revenue and Taxation Code Section 25130
  Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at eight times the net annual rental...
• California Revenue and Taxation Code Section 25131
  The average value of property shall be determined by averaging the values at the beginning and ending of the taxable year but the Franchise Tax...
• California Revenue and Taxation Code Section 25132
  The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the taxable year by the taxpayer...
• California Revenue and Taxation Code Section 25133
  Compensation is paid in this state if: (a) The individual's service is performed entirely within the state; or (b) The individual's service is performed both...
• California Revenue and Taxation Code Section 25134
  The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the taxable year, and...
• California Revenue and Taxation Code Section 25135
  (a) Sales of tangible personal property are in this state if: (1) The property is delivered or shipped to a purchaser, other than the United...
• California Revenue and Taxation Code Section 25136
  (a) For taxable years beginning before January 1, 2011, and for taxable years beginning on or after January 1, 2011, for which Section 25128.5 is...
• California Revenue and Taxation Code Section 25137
  If the allocation and apportionment provisions of this act do not fairly represent the extent of the taxpayer's business activity in this state, the taxpayer...
• California Revenue and Taxation Code Section 25138
  This act shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it. Enactment of...
• California Revenue and Taxation Code Section 25139
  Sections 25120 to 25139, inclusive, may be cited as the Uniform Division of Income for Tax Purposes Act.
• California Revenue and Taxation Code Section 25140
  Accounting procedures shall be adopted which will separately reflect the revenues attributable to dividends received by corporations having commercial domiciles in this state. In view...
• California Revenue and Taxation Code Section 25141
  (a) For purposes of this section, the following definitions shall apply: (1) "Entity" means an individual, corporation, association, partnership, limited liability company, estate, trust, or...
• California Revenue and Taxation Code Section 30001
  This part is known and may be cited as the "Cigarette and Tobacco Products Tax Law."
• California Revenue and Taxation Code Section 30002
  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
• California Revenue and Taxation Code Section 30003
  "Cigarette" means any roll for smoking, made wholly or in part of tobacco, irrespective of size or shape and irrespective of whether the tobacco is...
• California Revenue and Taxation Code Section 30005
  "Untaxed cigarette" means any cigarette which has not yet been distributed in such manner as to result in a tax liability under this part.
• California Revenue and Taxation Code Section 30005.5
  "Untaxed tobacco product" means either of the following: (a) Any tobacco product that has not yet been distributed in a manner that results in a...
• California Revenue and Taxation Code Section 30006
  "Sale" includes any transfer of title or possession for a consideration, exchange or barter, in any manner or by any means whatever.
• California Revenue and Taxation Code Section 30008
  "Distribution" includes: (a) The sale of untaxed cigarettes or tobacco products in this state. (b) The use or consumption of untaxed cigarettes or tobacco products...
• California Revenue and Taxation Code Section 30009
  "Use or consumption" includes the exercise of any right or power over cigarettes or tobacco products incident to the ownership thereof, other than the sale...
• California Revenue and Taxation Code Section 30010
  "Person" includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, this...
• California Revenue and Taxation Code Section 30011
  "Distributor" includes: (a) Every person who, after 4 o'clock a.m. on July 1, 1959, and within the meaning of the term "distribution" as defined in...
• California Revenue and Taxation Code Section 30012
  "Dealer" includes every person, other than one holding a distributor's or wholesaler's license, who engages in this state in the sale of cigarettes or tobacco
• California Revenue and Taxation Code Section 30013
  "In this State" or "in the State" means within the exterior limits of the State of California and includes all territory within these limits owned...
• California Revenue and Taxation Code Section 30014
  (a) "Transporter" means any person transporting into or within this state any of the following: (1) Cigarettes not contained in packages to which are affixed...
• California Revenue and Taxation Code Section 30015
  "Package" means the indivdual packet, box or other container in which retail sales of cigarettes are normally made or intended to be made. "Package" does...
• California Revenue and Taxation Code Section 30016
  "Wholesaler" includes: (a) Any person, other than a licensed distributor, who engages in this state in making sales for resale of cigarettes that are contained...
• California Revenue and Taxation Code Section 30017
  "Wholesale cost" means the cost of tobacco products to the distributor prior to any discounts or trade allowances.
• California Revenue and Taxation Code Section 30018
  (a) "Stamps and meter impressions" means the indicia of payment of tax, as required by Section 30161, and include, but are not limited to, stamps,...
• California Revenue and Taxation Code Section 30019
  "Importer" means any purchaser for resale in the United States of cigarettes or tobacco products manufactured outside of the United States for the purpose of...
• California Revenue and Taxation Code Section 30101
  Every distributor shall pay a tax upon his or her distributions of cigarettes at the rate of one and one-half mills ($0.0015) for the distribution...
• California Revenue and Taxation Code Section 30101.7
  (a) It is the intent of the Legislature in enacting this section to facilitate the collection of all applicable state surtaxes, sales or use taxes,...
• California Revenue and Taxation Code Section 30102
  (a) The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products to either of the following: (1) United...
• California Revenue and Taxation Code Section 30102.5
  The taxes imposed by this part shall not apply to the distribution of cigarettes or tobacco products that are non-tax-paid under Chapter 52 of the...
• California Revenue and Taxation Code Section 30103
  The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the manufacturer to a licensed distributor.
• California Revenue and Taxation Code Section 30103.5
  (a) The tax and surcharge imposed by this part shall not apply to the sale or transfer of untaxed cigarettes or tobacco products to a...
• California Revenue and Taxation Code Section 30104
  The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by a distributor to a common carrier engaged...
• California Revenue and Taxation Code Section 30105
  The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the original importer to a licensed distributor...
• California Revenue and Taxation Code Section 30105.5
  The taxes imposed by this part shall not apply to the sale or gift of federally tax-free cigarettes or tobacco products when the cigarettes or...
• California Revenue and Taxation Code Section 30106
  The taxes imposed by this part shall not apply to the use or consumption of untaxed cigarettes transported or brought into this state in a...
• California Revenue and Taxation Code Section 30107
  The taxes resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section 30008 shall be paid by the...
• California Revenue and Taxation Code Section 30108
  (a) Every distributor engaged in business in this state and selling or accepting orders for cigarettes or tobacco products with respect to the sale of...
• California Revenue and Taxation Code Section 30109
  Unless the contrary is established, it shall be presumed that all cigarettes or tobacco products acquired by a distributor are untaxed cigarettes or tobacco products,...
• California Revenue and Taxation Code Section 30110
  Any claim for exemption from tax under this part shall be made to the board in such manner as the board shall prescribe.
• California Revenue and Taxation Code Section 30111
  The taxes imposed by this part are in lieu of all other state, county, municipal, or district taxes on the privilege of distributing cigarettes or...
• California Revenue and Taxation Code Section 30121
  For purposes of this article: (a) "Cigarettes" has the same meaning as in Section 30003, as it read on January 1, 1988. (b) "Tobacco products"...
• California Revenue and Taxation Code Section 30122
  (a) The Cigarette and Tobacco Products Surtax Fund is hereby created in the State Treasury. The fund shall consist of all revenues deposited therein pursuant...
• California Revenue and Taxation Code Section 30123
  (a) In addition to the tax imposed upon the distribution of cigarettes by this chapter, there shall be imposed upon every distributor a tax upon...
• California Revenue and Taxation Code Section 30124
  (a) With the exception of payments of refunds made pursuant to Article 1 (commencing with Section 30361) of Chapter 6, and reimbursement of the State...
• California Revenue and Taxation Code Section 30125
  Funds expended pursuant to this article shall be used only for the purposes expressed in this article and shall be used to supplement existing levels...
• California Revenue and Taxation Code Section 30126
  The annual determination required of the State Board of Equalization pursuant to subdivision (b) of Section 30123 shall be made based on the wholesale cost...
• California Revenue and Taxation Code Section 30128
  This article shall take effect on January 1, 1989.
• California Revenue and Taxation Code Section 30129
  The tax imposed by Section 30123 shall be imposed on every cigarette and tobacco product in the possession or under the control of every dealer...
• California Revenue and Taxation Code Section 30130
  This article may be amended only by vote of four-fifths of the membership of both houses of the Legislature. All amendments to this article must...
• California Revenue and Taxation Code Section 30131
  Notwithstanding Section 30122, the California Children and Families Trust Fund is hereby created in the State Treasury for the exclusive purpose of funding those provisions...
• California Revenue and Taxation Code Section 30131.1
  The following definitions apply for purposes of this article: (a) "Cigarette" has the same meaning as in Section 30003, as it read on January 1,...
• California Revenue and Taxation Code Section 30131.2
  (a) In addition to the taxes imposed upon the distribution of cigarettes by Article 1 (commencing with Section 30101) and Article 2 (commencing with Section...
• California Revenue and Taxation Code Section 30131.3
  Except for payments of refunds made pursuant to Article 1 (commencing with Section 30361) of Chapter 6, reimbursement of the State Board of Equalization for...
• California Revenue and Taxation Code Section 30131.4
  (a) All moneys raised pursuant to taxes imposed by Section 30131.2 shall be appropriated and expended only for the purposes expressed in the California Children...
• California Revenue and Taxation Code Section 30131.5
  The annual determination required of the State Board of Equalization pursuant to subdivision (b) of Section 30131.2 shall be made based on the wholesale cost...
• California Revenue and Taxation Code Section 30131.6
  The taxes imposed by Section 30131.2 shall be imposed on every cigarette and on tobacco products in the possession or under the control of every...
• California Revenue and Taxation Code Section 30140
  Every person desiring to engage in the sale of cigarettes or tobacco products as a distributor (including a common carrier or authorized person mentioned in...
• California Revenue and Taxation Code Section 30140.1
  (a) The board may adopt rules and regulations which provide for the issuance of a license to a person who is not engaged in business...
• California Revenue and Taxation Code Section 30141
  Every applicant for a license as a distributor shall file with the board, security in the amount and form as the board prescribes. Any security...
• California Revenue and Taxation Code Section 30142
  (a) The board shall fix the amount of the security required of any distributor and may increase or reduce the amount at any time. A...
• California Revenue and Taxation Code Section 30143
  Every bond shall contain a provision substantially to the effect that when the surety exercises his right to withdraw as surety the withdrawal shall be...
• California Revenue and Taxation Code Section 30144
  The license of any distributor may be suspended without prior notice upon cancellation of his or her bond, or if the bond becomes void or...
• California Revenue and Taxation Code Section 30146
  Upon receipt of a certificate of the board setting forth the amount of a distributor's delinquencies, the State Treasurer shall pay to the board the...
• California Revenue and Taxation Code Section 30147
  Upon receipt of a completed application and such bonds or other security as may be required by the board under this part, the board shall...
• California Revenue and Taxation Code Section 30148
  Whenever any distributor fails to comply with any provision of this part or any rule or regulations of the board prescribed and adopted under this...
• California Revenue and Taxation Code Section 30149
  Any person required to obtain a license as a distributor under this chapter who engages in business as a distributor without a license or after...
• California Revenue and Taxation Code Section 30151
  Every distributor, except one to whom a license is issued under Article 1 (commencing with Section 30140), required under Section 30108 to collect the tax...
• California Revenue and Taxation Code Section 30155
  Every person desiring to engage in the sale of cigarettes or tobacco products as a wholesaler shall file with the board an application, in that...
• California Revenue and Taxation Code Section 30156
  No fee shall be charged nor shall a bond be required of any person for the issuance to him of a wholesaler's license.
• California Revenue and Taxation Code Section 30157
  Upon receipt of a completed application, the board shall issue to the applicant a license as a wholesaler. A separate license shall be issued for...
• California Revenue and Taxation Code Section 30158
  Whenever any wholesaler fails to comply with any provision of this part or any rule or regulation of the board prescribed and adopted under this...
• California Revenue and Taxation Code Section 30159
  Any person required to obtain a license as a wholesaler under this part who engages in business as a wholesaler without a license or after...
• California Revenue and Taxation Code Section 30161
  Except for the use or consumption of cigarettes by other than a licensed distributor, and as may be authorized under the provisions of Section 30165,...
• California Revenue and Taxation Code Section 30162
  (a) Stamps and meter impressions shall be of the designs, specifications, and denominations as may be prescribed by the board. Stamps and meter impressions shall...
• California Revenue and Taxation Code Section 30163
  (a) Except as otherwise provided in this section, an appropriate stamp shall be affixed to, or an appropriate meter impression shall be made on each...
• California Revenue and Taxation Code Section 30164
  A metering machine may be used and a meter may be stored, transferred, transported, repaired, opened, set or used only in accordance with rules and...
• California Revenue and Taxation Code Section 30165
  The board by regulation may provide that the tax imposed by this part with respect to cigarettes shall be paid without the use of stamps...
• California Revenue and Taxation Code Section 30165.1
  (a) The following definitions shall apply for purposes of this section: (1) "Board" means the State Board of Equalization. (2) "Brand family" means all styles...
• California Revenue and Taxation Code Section 30165.2
  (a) For purposes of this section, "applicable returns" means the following returns or reports relating to cigarettes that are filed or required to be filed...
• California Revenue and Taxation Code Section 30166
  Stamps and meter register settings shall be sold at their denominated values less 0.85 percent to licensed distributors. Payment for stamps or meter register settings...
• California Revenue and Taxation Code Section 30166.1
  No later than July 1, 2005, the board shall submit a report to the Legislature that evaluates the average actual costs, including labor for applying...
• California Revenue and Taxation Code Section 30167
  A licensed distributor may apply to the board to fix the maximum amount of deferred-payment purchases of stamps and meter register settings which the distributor...
• California Revenue and Taxation Code Section 30168
  (a) Except as provided for in subdivision (c), amounts owing for stamps and meter register settings purchased on the deferred-payment basis shall be due and...
• California Revenue and Taxation Code Section 30169
  A distributor shall authorize in writing those persons who may order purchases of stamps or meter register settings for the account of the distributor at...
• California Revenue and Taxation Code Section 30170
  The board may suspend without prior notice a distributor's privilege to purchase stamps or meter register settings on the deferred-payment basis or may reduce the...
• California Revenue and Taxation Code Section 30171
  Any distributor who fails to pay any amount owing for the purchase of stamps or meter register settings within the time required, shall pay a...
• California Revenue and Taxation Code Section 30172
  The board for good cause may extend for not to exceed five days the time for paying any amount owing for stamps or meter register...
• California Revenue and Taxation Code Section 30173
  If a distributor fails to make payment for stamps or meter register settings when payment is due, the board may compute and determine from any...
• California Revenue and Taxation Code Section 30174
  If the amount specified in the determination made under this article is not paid within 10 days after service of the notice upon the distributor,...
• California Revenue and Taxation Code Section 30175
  The distributor against whom a determination is made under this article may petition for the redetermination thereof pursuant to Article 5 (commencing with Section 30241)...
• California Revenue and Taxation Code Section 30176
  The board shall, pursuant to regulations prescribed by it, refund or credit to a distributor the denominated values, less the discount given on their purchase...
• California Revenue and Taxation Code Section 30176.1
  (a) The board shall, pursuant to regulations prescribed by it, refund or credit to a distributor the tax imposed on tobacco products pursuant to Article...
• California Revenue and Taxation Code Section 30176.2
  The board shall, pursuant to regulations prescribed by it, refund or credit to a distributor the tax imposed on tobacco products pursuant to Article 2...
• California Revenue and Taxation Code Section 30177
  The board shall, pursuant to regulations prescribed by it, refund or credit to a distributor the denominated values, less the discount given on their purchase,...
• California Revenue and Taxation Code Section 30177.5
  (a) The board shall credit to a distributor that is entitled to the credit authorized by paragraph (1) of subdivision (j) of Section 30165.1, the...
• California Revenue and Taxation Code Section 30178
  No refund or credit for amounts overpaid for the purchase of stamps or meter register settings shall be allowed or approved after three years from...
• California Revenue and Taxation Code Section 30178.1
  Any applications for a refund under Section 30176.1 based upon the exportation of tax-paid tobacco products from this state shall be filed with the board...
• California Revenue and Taxation Code Section 30178.2
  In lieu of the refund of the tax on tobacco products pursuant to Section 30176.1 or Section 30176.2, a distributor eligible for that refund may...
• California Revenue and Taxation Code Section 30178.3
  Notwithstanding Section 30178, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use...
• California Revenue and Taxation Code Section 30179
  Interest shall be computed, allowed, and paid upon any overpayment for the purchase of stamps or meter register settings at the modified adjusted rate per...
• California Revenue and Taxation Code Section 30179.1
  No interest shall be allowed on an overpayment of the tax on exported tobacco products which is refunded pursuant to Section 30176.1 or credited against...
• California Revenue and Taxation Code Section 30180
  Articles 2 (commencing with Section 30201), 3 (commencing with Section 30221), and 4 (commencing with Section 30241) of Chapter 4 and Sections 30185, 30362, and...
• California Revenue and Taxation Code Section 30181
  (a) When any tax imposed upon cigarettes under Article 1 (commencing with Section 30101), Article 2 (commencing with Section 30121), and Article 3 (commencing with...
• California Revenue and Taxation Code Section 30182
  (a) Except as provided in subdivision (b), a distributor shall file, on or before the 25th day of each month, a report in the form...
• California Revenue and Taxation Code Section 30183
  (a) On or before the 25th day of each month every distributor required under Section 30108 to collect any tax during the preceding month shall...
• California Revenue and Taxation Code Section 30184
  The distributor shall submit with each report or return a remittance payable to the board for the amount of tax due.
• California Revenue and Taxation Code Section 30185
  Except as otherwise provided in Section 30172, the board for good cause may extend for not to exceed one month the time for making any...
• California Revenue and Taxation Code Section 30186
  On or before the 25th day of each month, the common carriers and authorized persons specified in Section 30104 shall file with the board a...
• California Revenue and Taxation Code Section 30187
  Every consumer or user subject to the tax resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section...
• California Revenue and Taxation Code Section 30188
  On or before the 25th day of each month, every wholesaler shall file a report in the form as prescribed by the board, which may...
• California Revenue and Taxation Code Section 30190
  (a) Any person whose estimated tax liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant...
• California Revenue and Taxation Code Section 30191
  If the board finds that a person's failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to...
• California Revenue and Taxation Code Section 30192
  (a) "Electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through...
• California Revenue and Taxation Code Section 30193
  (a) Any return, report, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed...
• California Revenue and Taxation Code Section 30201
  If the board is dissatisfied with the report or return filed by any person, it may compute and determine the amount to be paid upon...
• California Revenue and Taxation Code Section 30202
  The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section...
• California Revenue and Taxation Code Section 30203
  In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against the interest...
• California Revenue and Taxation Code Section 30204
  If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or the...
• California Revenue and Taxation Code Section 30205
  If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or...
• California Revenue and Taxation Code Section 30206
  The board shall give the person written notice of its determination. The notice shall be placed in a sealed envelope, with postage paid, addressed to...
• California Revenue and Taxation Code Section 30207
  Except in the case of fraud, intent to evade the tax, or failure to make a report or return, every notice of a deficiency determination...
• California Revenue and Taxation Code Section 30207.1
  In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be mailed within...
• California Revenue and Taxation Code Section 30208
  If before the expiration of the time prescribed in Section 30207 for the mailing of a notice of deficiency determination the taxpayer has consented in...
• California Revenue and Taxation Code Section 30210
  If any person becomes a cigarette or tobacco products distributor without first securing a license, the tax, and applicable penalties and interest, if any, become...
• California Revenue and Taxation Code Section 30211
  The board shall forthwith ascertain as best it may the amount of the cigarettes or tobacco products distributed and shall determine immediately the tax on...
• California Revenue and Taxation Code Section 30212
  The board shall forthwith collect the tax, penalty, and interest due from the unlicensed person by seizure and sale of property in the manner prescribed...
• California Revenue and Taxation Code Section 30213
  In the suit, a copy of the jeopardy determination certified by the board shall be prima facie evidence that the unlicensed person is indebted to...
• California Revenue and Taxation Code Section 30214
  The foregoing remedies of the state are cumulative.
• California Revenue and Taxation Code Section 30215
  No action taken pursuant to this article relieves the unlicensed person in any way from the penal provisions of this part.
• California Revenue and Taxation Code Section 30221
  If any person fails to make a report or return, the board shall make an estimate of the number of cigarettes or the wholesale cost...
• California Revenue and Taxation Code Section 30222
  In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against interest and...
• California Revenue and Taxation Code Section 30223
  The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section...
• California Revenue and Taxation Code Section 30224
  If the failure of a person to file a report is due to fraud or an intent to evade the tax, a penalty of 25...
• California Revenue and Taxation Code Section 30225
  Promptly after making its determination the board shall give to the person written notice of its estimate and determination, and of the penalty, the notice...
• California Revenue and Taxation Code Section 30241
  If the board believes that the collection of any amount of tax required to be paid by any person under this part will be jeopardized...
• California Revenue and Taxation Code Section 30242
  If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 10 days after service upon the person...
• California Revenue and Taxation Code Section 30243
  The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 of this chapter. He shall, however,...
• California Revenue and Taxation Code Section 30243.5
  In accordance with such rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an...
• California Revenue and Taxation Code Section 30244
  Any notice required by this article may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
• California Revenue and Taxation Code Section 30261
  Any person against whom a determination is made under Article 2 (commencing with Section 30201) or 3 (commencing with Section 30221) may petition for a...
• California Revenue and Taxation Code Section 30261.5
  Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended...
• California Revenue and Taxation Code Section 30262
  If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the person has so requested in...
• California Revenue and Taxation Code Section 30263
  The order or decision of the board upon a petition for redetermination becomes final 30 days after mailing of notice thereof.
• California Revenue and Taxation Code Section 30264
  All determinations made by the board under Article 2 or 3 of this chapter are due and payable at the time they become final. If...
• California Revenue and Taxation Code Section 30265
  Any notice required by this article shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
• California Revenue and Taxation Code Section 30266
  The board may decrease or increase the amount of the determination before it becomes final, but may increase the amount of the determination only if...
• California Revenue and Taxation Code Section 30281
  (a) Any person who fails to pay any tax, except a tax determined by the board under Article 2 (commencing with Section 30201) or Article...
• California Revenue and Taxation Code Section 30281.5
  (a) If the board finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per...
• California Revenue and Taxation Code Section 30282
  (a) If the board finds that a person's failure to make a timely report or payment is due to reasonable cause and circumstances beyond the...
• California Revenue and Taxation Code Section 30283
  If the board finds that a person's failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise...
• California Revenue and Taxation Code Section 30283.5
  (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure...
• California Revenue and Taxation Code Section 30284
  (a) If the board finds that a person's failure to make a timely report, return, or payment is due to the person's reasonable reliance on...
• California Revenue and Taxation Code Section 30285
  (a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to file a return or...
• California Revenue and Taxation Code Section 30301
  At any time within three years after any amount of tax becomes due and payable, and at any time within 10 years after the last...
• California Revenue and Taxation Code Section 30302
  In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of...
• California Revenue and Taxation Code Section 30303
  In the action a certificate by the board showing the delinquency shall be prima facie evidence of the determination of the tax or the amount...
• California Revenue and Taxation Code Section 30311
  If any person is delinquent in the payment of the amount required to be paid by him or in the event a determination has been...
• California Revenue and Taxation Code Section 30312
  After receiving the notice the persons so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in...
• California Revenue and Taxation Code Section 30313
  All persons so notified shall forthwith after receipt of the notice advise the board of all such credits, other personal property, or debts in their...
• California Revenue and Taxation Code Section 30314
  If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required...
• California Revenue and Taxation Code Section 30315
  (a) The board may, by notice of levy served personally or by first-class mail, require all persons having in their possession, or under their control,...
• California Revenue and Taxation Code Section 30316
  (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the...
• California Revenue and Taxation Code Section 30321
  The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the...
• California Revenue and Taxation Code Section 30322
  (a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof,...
• California Revenue and Taxation Code Section 30341
  At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or within 10...
• California Revenue and Taxation Code Section 30342
  The board shall pay the sheriff or marshal, upon the completion of his or her services pursuant to a warrant, the same fees, commissions, and...
• California Revenue and Taxation Code Section 30343
  The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him...
• California Revenue and Taxation Code Section 30351
  The remedies of the State provided for in this chapter are cumulative, and no action taken by the board or Attorney General constitutes an election...
• California Revenue and Taxation Code Section 30352
  In all proceedings under this chapter the board may act on behalf of the people of the State of California.
• California Revenue and Taxation Code Section 30353
  The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for...
• California Revenue and Taxation Code Section 30354
  (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together...
• California Revenue and Taxation Code Section 30354.5
  The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 30354 an...
• California Revenue and Taxation Code Section 30354.7
  (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount...
• California Revenue and Taxation Code Section 30355
  Whenever any person is delinquent in the payment of the obligations imposed under this part, the board or its authorized representative may seize any property,...
• California Revenue and Taxation Code Section 30356
  Notice of the sale and the time and place thereof shall be given in writing at least 20 days before the date set for the...
• California Revenue and Taxation Code Section 30357
  At any sale the board or its authorized agent shall sell the property in accordance with the law and the notice and shall deliver to...
• California Revenue and Taxation Code Section 30358
  If upon any sale the moneys received exceed the amount due to the state from the taxpayer, the board shall return the excess to the...
• California Revenue and Taxation Code Section 30361
  If the board determines that any amount not required to be paid under this part has been paid by any person, the board shall set...
• California Revenue and Taxation Code Section 30361.5
  When an amount represented by a person to a customer as constituting reimbursement for taxes upon the distribution of tobacco products pursuant to this part...
• California Revenue and Taxation Code Section 30362
  (a) Except as provided in subdivision (b) no refund shall be approved by the board after three years from the 25th day after the close...
• California Revenue and Taxation Code Section 30362.1
  (a) The limitation period specified in Section 30362 shall be suspended during any period of a person's life that the person is financially disabled. (b)...
• California Revenue and Taxation Code Section 30363
  Every claim for refund or credit shall be in writing and shall state the specific grounds upon which it is founded.
• California Revenue and Taxation Code Section 30364
  Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the State on account of the
• California Revenue and Taxation Code Section 30365
  Within 30 days after disallowing any claim in whole or in part, the board shall serve written notice of its action on the claimant in...
• California Revenue and Taxation Code Section 30366
  Interest shall be computed, allowed, and paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to...
• California Revenue and Taxation Code Section 30367
  (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b)...
• California Revenue and Taxation Code Section 30381
  (a) The board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in...
• California Revenue and Taxation Code Section 30382
  In any action brought pursuant to subdivision (a) of Section 30381, the court may, with the consent of the Attorney General, order a change in...
• California Revenue and Taxation Code Section 30383
  The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 30381, and the provisions of the Code of Civil Procedure relating...
• California Revenue and Taxation Code Section 30384
  (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of tax nor any party related...
• California Revenue and Taxation Code Section 30401
  No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this...
• California Revenue and Taxation Code Section 30402
  No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or...
• California Revenue and Taxation Code Section 30403
  Within 90 days after the mailing of the notice of the board' s action upon a claim for refund or credit, the claimant may bring...
• California Revenue and Taxation Code Section 30404
  If the board fails to mail notice of its action on a claim within six months after the claim is filed, the claimant may, prior...
• California Revenue and Taxation Code Section 30405
  Failure to bring a suit or an action within the time specified in this article constitutes a waiver of all demands against the State on...
• California Revenue and Taxation Code Section 30406
  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any amounts due from the plaintiff under this...
• California Revenue and Taxation Code Section 30407
  A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any amount paid when the...
• California Revenue and Taxation Code Section 30421
  If any amount has been illegally determined, the board shall set forth that fact in its records, certify the amount determined to be in excess...
• California Revenue and Taxation Code Section 30431
  Any transporter desiring to possess or acquire for transportation or transport upon the highways, roads or streets of this state more than 400 cigarettes which...
• California Revenue and Taxation Code Section 30432
  Each transporter who shall transport or possess or acquire for the purpose of transporting upon the highways, roads or streets of this state more than...
• California Revenue and Taxation Code Section 30435
  (a) An employee of the board, upon presentation of the appropriate identification and credentials, is authorized to enter into, and conduct an inspection of any...
• California Revenue and Taxation Code Section 30436
  The following property, upon seizure by the board, is hereby forfeited to the state: (a) Cigarettes or tobacco products transported upon the highways, roads, or...
• California Revenue and Taxation Code Section 30437
  Notice of the seizure and forfeiture of the property described in Section 30436 shall be given by the board as follows: (a) Notice shall be...
• California Revenue and Taxation Code Section 30438
  Any person owning or claiming any interest in the property may file a verified petition with the board stating his interest in the property and...
• California Revenue and Taxation Code Section 30439
  If the board determines that the property was seized erroneously or illegally, it shall order the release of the property. If the board denies the...
• California Revenue and Taxation Code Section 30440
  Within 20 days from the date of the mailing of the board's notice of denial of the petition, the petitioner may file an action against...
• California Revenue and Taxation Code Section 30441
  Within 20 days after the seizure of property under this chapter, any person owning or claiming an interest in the property may offer to deposit...
• California Revenue and Taxation Code Section 30442
  Notwithstanding any other provisions of this chapter, upon making a seizure of property under Section 30436, the board may at any time prior to the...
• California Revenue and Taxation Code Section 30443
  Copies of the petition shall be served personally or by registered or certified mail on all persons known by the board to have any right,...
• California Revenue and Taxation Code Section 30444
  Any person claiming any right, title or interest in the property may within 20 days after service of the petition upon him file an answer...
• California Revenue and Taxation Code Section 30445
  If at the expiration of 20 days after the petition has been personally served, mailed or published there is no answer on file, the court...
• California Revenue and Taxation Code Section 30446
  If a timely answer has been filed, the proceeding shall be set for hearing on a day within 30 days after the expiration of the...
• California Revenue and Taxation Code Section 30447
  At the time set for the hearing any person having a timely answer on file may offer evidence to establish that the seizure and forfeiture...
• California Revenue and Taxation Code Section 30448
  The court shall determine whether the seizure of the property was in accordance with law and enter an appropriate order for the disposition of the
• California Revenue and Taxation Code Section 30449
  (a) Except as provided in subdivision (b), (c), or (d), any property, except money, forfeited to the state under this chapter shall be sold by...
• California Revenue and Taxation Code Section 30451
  The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of...
• California Revenue and Taxation Code Section 30452
  The board may employ accountants, auditors, investigators, assistants, and clerks necessary for the efficient administration of this part and may designate representatives to conduct hearings,...
• California Revenue and Taxation Code Section 30453
  Every distributor and every person dealing in, transporting, or storing cigarettes or tobacco products in this state shall keep such records, receipts, invoices, and other...
• California Revenue and Taxation Code Section 30454
  The board or its authorized representative may make such examinations of the books, papers, records, and equipment of any person dealing in, transporting, or storing...
• California Revenue and Taxation Code Section 30455
  It is unlawful for the board or any person having an administrative duty under this part to make known in any manner whatever the business...
• California Revenue and Taxation Code Section 30455.5
  (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation...
• California Revenue and Taxation Code Section 30456
  A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal...
• California Revenue and Taxation Code Section 30458
  The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
• California Revenue and Taxation Code Section 30458.1
  (a) The board shall establish the position of the Taxpayers' Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution...
• California Revenue and Taxation Code Section 30458.2
  (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers...
• California Revenue and Taxation Code Section 30458.3
  The board shall conduct at least two hearings per year before the full board where industry representatives and individual taxpayers are allowed to present their...
• California Revenue and Taxation Code Section 30458.4
  The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of...
• California Revenue and Taxation Code Section 30458.5
  (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate...
• California Revenue and Taxation Code Section 30458.6
  The board shall develop and implement a program that will evaluate an individual employee's or officer's performance with respect to his or her contact with...
• California Revenue and Taxation Code Section 30458.7
  The board shall, in cooperation with the Taxpayers' Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve...
• California Revenue and Taxation Code Section 30458.8
  Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include...
• California Revenue and Taxation Code Section 30458.9
  (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the...
• California Revenue and Taxation Code Section 30459
  (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct...
• California Revenue and Taxation Code Section 30459.1
  (a) It is the intent of the Legislature that the State Board of Equalization, its staff, and the Attorney General pursue settlements as authorized under...
• California Revenue and Taxation Code Section 30459.15
  (a) (1) Beginning on January 1, 2007, the executive director and chief counsel of the board, or their delegates, may compromise any final tax liability...
• California Revenue and Taxation Code Section 30459.15
  (a) (1) The executive director and chief counsel of the board, or their delegates, may compromise any final tax liability where the reduction of tax...
• California Revenue and Taxation Code Section 30459.2
  (a) The board shall release any levy or notice to withhold issued pursuant to this part on any property in the event of any of...
• California Revenue and Taxation Code Section 30459.2A
  (a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the...
• California Revenue and Taxation Code Section 30459.3
  Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure...
• California Revenue and Taxation Code Section 30459.4
  (a) A taxpayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by...
• California Revenue and Taxation Code Section 30459.5
  (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with...
• California Revenue and Taxation Code Section 30459.6
  For the purposes of this part only, the board shall not revoke or suspend a person's license pursuant to Section 30144 or 30148 unless the...
• California Revenue and Taxation Code Section 30459.7
  (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an action...
• California Revenue and Taxation Code Section 30459.8
  The board shall, in each calendar quarter, post on its Web site the amounts of cigarette and tobacco products revenues collected and disbursed for the...
• California Revenue and Taxation Code Section 30461
  (a) All amounts required to be paid to the state under this part shall be paid to the board in the form of remittances payable...
• California Revenue and Taxation Code Section 30461.6
  (a) Notwithstanding Section 30461, the board shall transmit the revenue derived from the increase in the cigarette tax rate of one mill ($0.001) per cigarette...
• California Revenue and Taxation Code Section 30462
  (a) All money deposited in the Cigarette Tax Fund under this part is hereby appropriated, subject to the provisions of any budget bill heretofore or...
• California Revenue and Taxation Code Section 30462.1
  Any city may apply to the population research unit of the Department of Finance to estimate its population. The department may make the estimate if...
• California Revenue and Taxation Code Section 30471
  Any person who fails or refuses to file any report required to be made, or who fails or refuses to furnish a supplemental report or...
• California Revenue and Taxation Code Section 30472
  Any person required to make, render, sign, or verify any report who makes any false or fraudulent report with intent to defeat or evade the...
• California Revenue and Taxation Code Section 30473
  Any person who falsely or fraudulently makes, forges, alters, reuses or counterfeits any stamp or meter impression provided for or authorized under this part, or...
• California Revenue and Taxation Code Section 30473.5
  (a) Any person who possesses, sells, or offers to sell, or buys or offers to buy, any false or fraudulent stamps or meter impressions provided...
• California Revenue and Taxation Code Section 30474
  (a) Any person who knowingly possesses, or keeps, stores, or retains for the purpose of sale, or sells or offers to sell, any package of...
• California Revenue and Taxation Code Section 30474.1
  (a) Notwithstanding any other provision of law, the sale or possession for sale of counterfeit tobacco products, or the sale or possession for sale of...
• California Revenue and Taxation Code Section 30474.5
  (a) This section shall be known as and may be cited as the Black Market Cigarette and Street Corruption Prevention Act. (b) The Legislature finds...
• California Revenue and Taxation Code Section 30475
  (a) Any transporter who transports cigarettes or tobacco products upon the highways, roads or streets of this state without having obtained a permit or without...
• California Revenue and Taxation Code Section 30476
  Any person in possession or control of, or having access to, a cigarette vending machine who knowingly or willfully places for sale in the vending...
• California Revenue and Taxation Code Section 30477
  Any violation of the provisions of this part, except as otherwise provided, is a misdemeanor and is punishable as such.
• California Revenue and Taxation Code Section 30478
  It shall be a misdemeanor for any retailer, as defined in Section 6015, to knowingly purchase cigarettes or tobacco products for resale from any person...
• California Revenue and Taxation Code Section 30479
  If any retailer, as defined in Part 1 (commencing with Section 6001) of this division, is convicted under any provision of this part and has...
• California Revenue and Taxation Code Section 30480
  Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the determination of an amount due...
• California Revenue and Taxation Code Section 30481
  Any prosecution for violation of any of the penal provisions of this part shall be instituted within six years after commission of the offense.
• California Revenue and Taxation Code Section 30482
  Any person convicted of a crime under this part may be charged the costs of investigation and prosecution at the discretion of the court. All...
• California Revenue and Taxation Code Section 30483
  (a) (1) Restitution orders or any other amounts imposed by a court of competent jurisdiction for criminal offenses upon a person or any other entity...
• California Revenue and Taxation Code Section 32001
  This part is known and may be cited as the "Alcoholic Beverage Tax Law."
• California Revenue and Taxation Code Section 32002
  Unless the context otherwise requires, the definitions set forth in this chapter and those in Chapter 1 (commencing with Section 23000) of Division 9 of...
• California Revenue and Taxation Code Section 32003
  "Sale," as used in Sections 32151 and 32201 of this code, includes, in addition to the definition in Section 23025 of the Business and Professions...
• California Revenue and Taxation Code Section 32004
  "Tax," as used in this part, except in Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201), means the excise tax imposed...
• California Revenue and Taxation Code Section 32005
  "Taxpayer," means a person liable for the payment of a tax pursuant to this part.
• California Revenue and Taxation Code Section 32006
  The provisions of this part insofar as they are substantially the same as existing provisions of law relating to the same subject matter shall be...
• California Revenue and Taxation Code Section 32007
  Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but all procedure taken shall...
• California Revenue and Taxation Code Section 32010
  The taxes imposed by this part are in lieu of all county, municipal, or district taxes on the sale of beer, wine, or distilled spirits....
• California Revenue and Taxation Code Section 32051
  Alcoholic beverages in continuous transit through this State are exempt from the provisions of this part only while in continuous transit through this State in...
• California Revenue and Taxation Code Section 32052
  No tax shall be imposed upon the sale of alcohol, distilled spirits, or wine by distilled spirits manufacturers, brandy manufacturers, rectifiers, industrial alcohol dealers, or...
• California Revenue and Taxation Code Section 32053
  Except as provided in Section 23113 of the Business and Professions Code, alcohol or other distilled spirits sold for the uses mentioned in Sections 23111...
• California Revenue and Taxation Code Section 32054
  No tax shall be imposed upon the sale of alcoholic beverages by a licensee in this State to a common carrier or to a person...
• California Revenue and Taxation Code Section 32101
  The issuance of any manufacturer's, winegrower's, wine blender's, distilled spirits manufacturer's agent's, rectifier's, wholesaler's, importer's, customs broker's license, or wine direct shipper permit under Division...
• California Revenue and Taxation Code Section 32102
  The board, whenever it deems it necessary to ensure compliance with this part, may require any person subject thereto, to place with it that security...
• California Revenue and Taxation Code Section 32103
  Subject to the limitations provided in this article, the board shall fix the total amount of the security required of any taxpayer and may increase...
• California Revenue and Taxation Code Section 32104
  Every bond shall contain a provision substantially that when the surety exercises his right to withdraw as surety the withdrawal shall be effective on the...
• California Revenue and Taxation Code Section 32106
  Upon receipt of a certificate of the board setting forth the amount of a taxpayer's delinquencies, the State Treasurer shall pay to the board the...
• California Revenue and Taxation Code Section 32107
  Whenever a taxpayer's bond is canceled, or becomes void or unenforceable for any reason, or whenever a taxpayer fails to pay any taxes or penalties...
• California Revenue and Taxation Code Section 32109
  Any common carrier, except railroad and steamship companies, before engaging in the business of transporting shipments of alcoholic beverages into this State, shall register with...
• California Revenue and Taxation Code Section 32110
  Before commencing to transport wine or beer into this state pursuant to the provisions of Section 23661.5 of the Business and Professions Code, the wine...
• California Revenue and Taxation Code Section 32111
  Before commencing to transport distilled spirits into this state pursuant to the provisions of Section 23661 of the Business and Professions Code, the distilled spirits...
• California Revenue and Taxation Code Section 32151
  Except as otherwise provided in this part, an excise tax is imposed upon all beer and wine sold in this State or pursuant to Section...
• California Revenue and Taxation Code Section 32152
  The board shall adopt such rules and regulations as may be necessary to coordinate so far as permitted by the provisions of this part the...
• California Revenue and Taxation Code Section 32171
  It shall be presumed, for the purposes of this part, that all beer removed from the internal revenue bonded premises of a beer manufacturer has...
• California Revenue and Taxation Code Section 32172
  Beer consumed by employees of a manufacturer upon the premises of the manufacturer is exempted from the tax under such rules as the board may
• California Revenue and Taxation Code Section 32173
  It shall be presumed, for the purposes of this part, that all wine removed from a winery or wine cellar bonded under the internal revenue...
• California Revenue and Taxation Code Section 32174
  No tax is imposed by this part upon any wine sold or delivered in internal revenue bond to another wine grower in this State.
• California Revenue and Taxation Code Section 32175
  It shall be presumed, for the purposes of this part, that all beer and wine imported into this State by a beer manufacturer or wine...
• California Revenue and Taxation Code Section 32176
  (a) If taxes have been paid on beer or wine subsequently exported from the state or sold for export and actually thereafter exported from this...
• California Revenue and Taxation Code Section 32177.5
  No tax shall be imposed upon the sale of distilled spirits by brandy manufacturers, distilled spirits manufacturers, rectifiers, importers, and distilled spirits wholesalers to the...
• California Revenue and Taxation Code Section 32178
  Any wine grower may claim and shall be allowed credit in any tax report filed or assessment made under this part with respect to the...
• California Revenue and Taxation Code Section 32179
  Any claim for exemption from taxes under this article shall be made to the board in such manner as the board shall prescribe.
• California Revenue and Taxation Code Section 32201
  An excise tax is imposed upon all distilled spirits sold in this state or pursuant to Section 23384 of the Business and Professions Code by...
• California Revenue and Taxation Code Section 32202
  An excise tax is levied on sales made in this State of distilled spirits by common carriers on board boats, trains, and airplanes, or by...
• California Revenue and Taxation Code Section 32203
  The board shall from time to time make examinations to determine the accuracy of the reports of sales submitted by common carriers and by persons...
• California Revenue and Taxation Code Section 32211
  It shall be presumed that all distilled spirits acquired by any taxpayer have been sold in this State by him unless one of the following...
• California Revenue and Taxation Code Section 32212
  The tax is not imposed upon any distilled spirits specifically mentioned in subdivisions (a) to (f), inclusive, of Section 32211. The tax is not imposed...
• California Revenue and Taxation Code Section 32213
  Whenever distilled spirits are sold by manufacturers, rectifiers, importers, or wholesalers to common carriers engaged in interstate or foreign passenger service for use or sale...
• California Revenue and Taxation Code Section 32214
  If taxes have been paid on distilled spirits sold to a person who holds a permit and identification number authorizing the filing of a claim...
• California Revenue and Taxation Code Section 32220
  On and after July 15, 1991, an excise surtax is hereby imposed upon all beer and wine sold in this state by a manufacturer, winegrower,...
• California Revenue and Taxation Code Section 32221
  Except with respect to beer and wine in the internal revenue bonded premises of a manufacturer, and except with respect to distilled spirits in the...
• California Revenue and Taxation Code Section 32222
  The taxes imposed by this article are in addition to any other tax imposed upon beer, wine, sparkling hard cider, or distilled spirits by this
• California Revenue and Taxation Code Section 32223
  All the provisions of this part relating to excise taxes, with the exception of those contained in Chapter 10 (commencing with Section 32501), are applicable...
• California Revenue and Taxation Code Section 32230
  All surtaxes, interest, and penalties imposed and required to be paid under this chapter shall be made in remittances to the State Board of Equalization...
• California Revenue and Taxation Code Section 32251
  The tax is a direct obligation of the taxpayer and is due and payable monthly on or before the 15th day of each calendar month....
• California Revenue and Taxation Code Section 32251.5
  The board, if it deems it necessary in order to facilitate the collection of the amount of taxes, may require returns and payment of the...
• California Revenue and Taxation Code Section 32252
  (a) Any taxpayer who fails to pay any tax to the state or any amount of tax required to be collected and paid to the...
• California Revenue and Taxation Code Section 32252.5
  (a) If the board finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per...
• California Revenue and Taxation Code Section 32253
  The board for good cause may extend for not to exceed one month the time for making any report or paying any tax. Any person...
• California Revenue and Taxation Code Section 32255
  (a) If the board finds that a person's failure to make a timely return or payment is due to reasonable cause and circumstances beyond the...
• California Revenue and Taxation Code Section 32256
  If the board finds that a person's failure to make a timely report or payment was due to a disaster, and occurred notwithstanding the exercise...
• California Revenue and Taxation Code Section 32256.5
  (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure...
• California Revenue and Taxation Code Section 32257
  (a) If the board finds that a person's failure to make a timely return or payment is due to the person's reasonable reliance on written...
• California Revenue and Taxation Code Section 32258
  (a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to file a return required...
• California Revenue and Taxation Code Section 32260
  (a) Any person whose estimated tax liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant...
• California Revenue and Taxation Code Section 32261
  If the board finds that a person's failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to...
• California Revenue and Taxation Code Section 32262
  (a) "Electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through...
• California Revenue and Taxation Code Section 32263
  (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and...
• California Revenue and Taxation Code Section 32271
  If the board is dissatisfied with the return or returns filed or amount of tax paid to the state by any taxpayer, it may compute...
• California Revenue and Taxation Code Section 32272
  Except in the case of a fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice...
• California Revenue and Taxation Code Section 32272.1
  In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be mailed within...
• California Revenue and Taxation Code Section 32273
  If before the expiration of the time prescribed in Section 32272 for the mailing of a notice of deficiency determination the taxpayer has consented in...
• California Revenue and Taxation Code Section 32291
  If any taxpayer fails to make a return required by this part, the board shall make an estimate, based upon any information available to it,...
• California Revenue and Taxation Code Section 32301
  Any person from whom an amount is determined to be due under Article 2 (commencing with Section 32271) or 3 (commencing with Section 32291) or...
• California Revenue and Taxation Code Section 32301.5
  Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended...
• California Revenue and Taxation Code Section 32302
  If a petition for redetermination is filed within the 30-day period, the board shall reconsider the amount determined to be due, and if the person...
• California Revenue and Taxation Code Section 32303
  The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim...
• California Revenue and Taxation Code Section 32304
  The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of notice thereof.
• California Revenue and Taxation Code Section 32305
  All amounts determined to be due by the board under Article 2 or 3 of this chapter are due and payable at the time they...
• California Revenue and Taxation Code Section 32306
  Any notice required by this section shall be served personally or by mail in the same manner as prescribed for service of notice by Section
• California Revenue and Taxation Code Section 32311
  If the board believes that the collection of any amount of tax will be jeopardized by delay, it shall thereupon make a determination of the...
• California Revenue and Taxation Code Section 32312
  The taxpayer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 4 of this chapter, with...
• California Revenue and Taxation Code Section 32313
  In accordance with such rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an...
• California Revenue and Taxation Code Section 32351
  The board may bring such legal actions as are necessary to collect any deficiency in the tax required to be paid, and, upon the board's...
• California Revenue and Taxation Code Section 32352
  In any suit brought to enforce the rights of the state with respect to taxes, a certificate by the board showing the delinquency shall be...
• California Revenue and Taxation Code Section 32361
  Whenever any tax, interest, or penalty is not paid when due, the board may file in the office of the County Clerk of Sacramento County...
• California Revenue and Taxation Code Section 32362
  An abstract or copy of the judgment entered under Section 32361 may be recorded with the county recorder of any county, and from the time...
• California Revenue and Taxation Code Section 32363
  (a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof,...
• California Revenue and Taxation Code Section 32364
  (a) If the board determines that the amount of tax, interest, and penalties are sufficiently secured by a lien on other property or that the...
• California Revenue and Taxation Code Section 32365
  At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or within 10...
• California Revenue and Taxation Code Section 32366
  The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for his or her services as are provided...
• California Revenue and Taxation Code Section 32367
  The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him...
• California Revenue and Taxation Code Section 32371
  Whenever any taxpayer is delinquent in the payment of the tax, the board or its authorized representative may seize any property, real or personal, of...
• California Revenue and Taxation Code Section 32372
  Notice of the sale, and the time and place thereof, shall be given to the delinquent taxpayer and to all persons who have an interest...
• California Revenue and Taxation Code Section 32373
  At the sale the property shall be sold by the board or by its authorized agent in accordance with law and the notice, and the...
• California Revenue and Taxation Code Section 32374
  If upon the sale the moneys received exceed the amount of all license taxes, penalties, and costs due the state from the taxpayer, the board...
• California Revenue and Taxation Code Section 32381
  If any taxpayer is delinquent in the payment of any obligations imposed by this part, or in the event a determination has been made against...
• California Revenue and Taxation Code Section 32382
  After receiving the notice the person so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in...
• California Revenue and Taxation Code Section 32383
  All persons so notified shall forthwith after receipt of the notice advise the board of all credits, other personal property, or debts in their possession,...
• California Revenue and Taxation Code Section 32384
  If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required...
• California Revenue and Taxation Code Section 32385
  The remedies of the State provided for in this chapter are cumulative, and no action taken by the board or Attorney General constitutes an election...
• California Revenue and Taxation Code Section 32386
  The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the...
• California Revenue and Taxation Code Section 32387
  (a) The board may, by notice of levy served personally or by first-class mail, require all persons having in their possession, or under their control,...
• California Revenue and Taxation Code Section 32387.5
  (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the...
• California Revenue and Taxation Code Section 32388
  The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for...
• California Revenue and Taxation Code Section 32389
  (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together...
• California Revenue and Taxation Code Section 32389.5
  The board, beginning no later than July 1, 2000, shall provide each taxpayer who has an installment payment agreement in effect under Section 32389 an...
• California Revenue and Taxation Code Section 32390
  (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount...
• California Revenue and Taxation Code Section 32401
  If the board determines that any amount of tax, penalty, or interest has been paid more than once or has been erroneously or illegally collected...
• California Revenue and Taxation Code Section 32402
  (a) Except as provided in subdivision (b) no refund shall be approved by the board after three years from the 15th day of the calendar...
• California Revenue and Taxation Code Section 32402.1
  (a) The limitation period specified in Section 32402 shall be suspended during any period of a person's life that the person is financially disabled. (b)...
• California Revenue and Taxation Code Section 32402.2
  Notwithstanding Section 32402, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use...
• California Revenue and Taxation Code Section 32403
  Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the State on account of the
• California Revenue and Taxation Code Section 32404
  Within 30 days after disallowing any claim in whole or in part, the board shall serve written notice of its action on the claimant, such...
• California Revenue and Taxation Code Section 32405
  Interest shall be computed, allowed, and paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to...
• California Revenue and Taxation Code Section 32406
  (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b)...
• California Revenue and Taxation Code Section 32407
  (a) The State Board of Equalization shall refund without interest to the licensee the amount of the tax imposed under this part with respect to...
• California Revenue and Taxation Code Section 32411
  No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this...
• California Revenue and Taxation Code Section 32412
  No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or...
• California Revenue and Taxation Code Section 32413
  Within 90 days after the mailing of the notice of the board' s action upon a claim for refund or credit, the claimant may bring...
• California Revenue and Taxation Code Section 32414
  If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to...
• California Revenue and Taxation Code Section 32415
  Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the State on account of...
• California Revenue and Taxation Code Section 32416
  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due from the plaintiff, and the...
• California Revenue and Taxation Code Section 32417
  In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have...
• California Revenue and Taxation Code Section 32418
  A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any tax paid when the...
• California Revenue and Taxation Code Section 32431
  (a) The Controller may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in...
• California Revenue and Taxation Code Section 32432
  In any action brought pursuant to subdivision (a) of Section 32431, the court may, with the consent of the Attorney General, order a change in...
• California Revenue and Taxation Code Section 32432
  (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of tax nor any party related...
• California Revenue and Taxation Code Section 32433
  The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 32431, and the provisions of the Code of Civil Procedure relating...
• California Revenue and Taxation Code Section 32440
  If any amount has been illegally determined, either by the person filing the return or by the board, the board shall certify the amount determined...
• California Revenue and Taxation Code Section 32451
  The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of...
• California Revenue and Taxation Code Section 32452
  In addition to any other reports required under this part, the board may, by rule and otherwise, require additional, other, or supplemental reports from alcoholic...
• California Revenue and Taxation Code Section 32452.1
  For all purposes of this part, when records are maintained in liters the equivalent measure in wine gallons shall be determined by multiplying total liters...
• California Revenue and Taxation Code Section 32453
  The board may make such examinations of the books and records of any person selling, manufacturing, warehousing, or transporting alcoholic beverages as it may deem...
• California Revenue and Taxation Code Section 32454
  The board may employ accountants, auditors, investigators and other expert and clerical assistance necessary to enforce its powers and perform its duties under this part.
• California Revenue and Taxation Code Section 32455
  It is unlawful for the board or any person having an administrative position under this part to make known in any manner whatever any information...
• California Revenue and Taxation Code Section 32455.5
  (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation...
• California Revenue and Taxation Code Section 32456
  A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal...
• California Revenue and Taxation Code Section 32457
  Notwithstanding Section 15619 of the Government Code, all information contained in the Vendor's Report of Beer Shipments into California may be made public.
• California Revenue and Taxation Code Section 32460
  The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
• California Revenue and Taxation Code Section 32461
  (a) The board shall establish the position of the Taxpayers' Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution...
• California Revenue and Taxation Code Section 32462
  (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers...
• California Revenue and Taxation Code Section 32463
  The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes...
• California Revenue and Taxation Code Section 32464
  The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of...
• California Revenue and Taxation Code Section 32465
  (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate...
• California Revenue and Taxation Code Section 32466
  The board shall develop and implement a program that will evaluate an individual employee's or officer's performance with respect to his or her contact with...
• California Revenue and Taxation Code Section 32467
  The board shall, in cooperation with the Taxpayers' Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve...
• California Revenue and Taxation Code Section 32468
  Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include...
• California Revenue and Taxation Code Section 32469
  (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the...
• California Revenue and Taxation Code Section 32470
  (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct...
• California Revenue and Taxation Code Section 32471
  (a) It is the intent of the Legislature that the State Board of Equalization, its staff, and the Attorney General pursue settlements as authorized under...
• California Revenue and Taxation Code Section 32471.5
  (a) (1) Beginning on January 1, 2007, the executive director and chief counsel of the board, or their delegates, may compromise any final tax liability...
• California Revenue and Taxation Code Section 32471.5
  (a) (1) The executive director and chief counsel of the board, or their delegates, may compromise any final tax liability where the reduction of tax...
• California Revenue and Taxation Code Section 32472
  (a) The board shall release any levy or notice to withhold issued pursuant to this part on any property in the event that the expense...
• California Revenue and Taxation Code Section 32472.1
  (a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the...
• California Revenue and Taxation Code Section 32473
  Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure...
• California Revenue and Taxation Code Section 32474
  (a) A taxpayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by...
• California Revenue and Taxation Code Section 32475
  (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with...
• California Revenue and Taxation Code Section 32476
  (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an action...
• California Revenue and Taxation Code Section 32501
  All taxes, interest, and penalties imposed and all amounts of tax required to be paid to the State under this part shall be paid to...
• California Revenue and Taxation Code Section 32502
  The money in the fund shall, upon order of the Controller, be drawn therefrom for refunds under this part or be transferred to the General...
• California Revenue and Taxation Code Section 32551
  Any person who knowingly or wilfully files a false tax return with the board, and any person who refuses to permit the board or any...
• California Revenue and Taxation Code Section 32552
  Any person who wilfully evades or attempts in any manner to evade or defeat the payment of the excise tax imposed by this part is...
• California Revenue and Taxation Code Section 32553
  Any person who diverts or conspires with others to divert for beverage use any alcohol or other distilled spirits or wine sold tax free for...
• California Revenue and Taxation Code Section 32554
  Every person convicted for a violation of any of the provisions of this part for which another penalty or punishment is not specifically provided for...
• California Revenue and Taxation Code Section 32555
  Every person convicted of a felony for a violation of any of the provisions of this part for which another punishment is not specifically provided...
• California Revenue and Taxation Code Section 32556
  Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense,...
• California Revenue and Taxation Code Section 32557
  Any person who knowingly possesses, keeps, stores, or retains for the purpose of sale, or sells or offers to sell, any container or containers of...
• California Revenue and Taxation Code Section 35001
  For the purposes of this part, the following terms, phrases, words, and their derivations shall have the following meanings unless otherwise indicated by the context:...
• California Revenue and Taxation Code Section 35002
  A subscription television corporation shall have authority to engage in the subscription television business in this State and within all or part of any local...
• California Revenue and Taxation Code Section 35003
  (a) Each subscription television corporation shall pay quarterly to the State one percent (1%) of the total gross receipts received in such quarter by such...
• California Revenue and Taxation Code Section 38001
  The "Multistate Tax Compact" is hereby enacted into law and entered into with all jurisdictions legally joining therein, in the form substantially as set forth...
• California Revenue and Taxation Code Section 38006
  The full text of the Multistate Tax Compact referred to in Section 38001 is as follows: Article I. Purposes. The purposes of this compact are...
• California Revenue and Taxation Code Section 38011
  The executive officer of the Franchise Tax Board shall be the member of the Multistate Tax Commission to represent this state for the commission's fiscal...
• California Revenue and Taxation Code Section 38012
  The member of the Multistate Tax Commission representing this state may be represented at any time by an alternate designated by the member if there...
• California Revenue and Taxation Code Section 38013
  The Attorney General, the Controller, a member of the Assembly Revenue and Taxation Committee and a member of the Assembly Ways and Means Committee appointed...
• California Revenue and Taxation Code Section 38014
  There shall be one representative from county government and one representative from city government to consult with the member of the Multistate Tax Commission. The...
• California Revenue and Taxation Code Section 38021
  Article VIII of the compact relating to interstate audits shall be in force in and with respect to this state.
• California Revenue and Taxation Code Section 38101
  This part is known and may be cited as the "Timber Yield Tax Law."
• California Revenue and Taxation Code Section 38101.5
  (a) The Legislature finds and declares that the forest resources and timberlands of the state are among the most valuable of the natural renewable resources...
• California Revenue and Taxation Code Section 38102
  Except where the context otherwise requires, the definitions in this chapter govern the construction of this part.
• California Revenue and Taxation Code Section 38103
  "Timber" means trees of any species maintained for eventual harvest for forest products purposes, whether planted or of natural growth, standing or down, including Christmas...
• California Revenue and Taxation Code Section 38103.1
  "Timberland" means privately or publicly owned land which is devoted to and used for growing and harvesting timber, or for growing and harvesting timber and...
• California Revenue and Taxation Code Section 38104
  "Timber owner" means any person who owns timber immediately prior to felling or the first person who acquires either the legal title or beneficial title...
• California Revenue and Taxation Code Section 38105
  "Rate adjustment county" means the following counties: Alpine, Del Norte, El Dorado, Glenn, Humboldt, Lassen, Mendocino, Modoc, Nevada, Placer, Plumas, Shasta, Sierra, Siskiyou, Tehama, Trinity,...
• California Revenue and Taxation Code Section 38106
  "Person" includes any individual, firm, partnership, joint venture, association, social club, fraternal organization, corporation, limited liability company, estate, trust, business trust, receiver, trustee, syndicate, this...
• California Revenue and Taxation Code Section 38108
  "Scaling date" means the date when the quantity of timber harvested, by species, is first definitely determined. Except for national forest timber, the scaling date...
• California Revenue and Taxation Code Section 38109
  "Immediate harvest value" means the amount that each species or subclassification of timber would sell for on the stump at a voluntary sale made in...
• California Revenue and Taxation Code Section 38110
  "Yield tax" means the dollar amount derived by multiplying the net volume of harvested timber by the appropriate immediate harvest value per unit and by...
• California Revenue and Taxation Code Section 38115
  A timber yield tax is hereby imposed on every timber owner who harvests his timber or causes it to be harvested on or after April...
• California Revenue and Taxation Code Section 38116
  (a) Subject to the limitation in subdivision (b), there is exempted from the tax imposed by this part timber whose immediate harvest value is so...
• California Revenue and Taxation Code Section 38202
  During December, 1978, and December of each subsequent year, after public hearings, the board shall adjust the yield tax rate to the nearest one-tenth of...
• California Revenue and Taxation Code Section 38203
  On or before December 31, 1978, and on or before December 31 of each year thereafter, the board shall certify to the Director of Finance...
• California Revenue and Taxation Code Section 38204
  (a) On or before December 31, 1976, and periodically thereafter as determined by the board, the board after consultation with the Timber Advisory Committee and...
• California Revenue and Taxation Code Section 38351
  Every person who owns timber subject to a timber harvest plan, every person who is required to file a notice of timber operations with the...
• California Revenue and Taxation Code Section 38401
  The taxes imposed by this part are due and payable to the board quarterly on or before the last day of the month next succeeding...
• California Revenue and Taxation Code Section 38402
  On or before the last day of the month following each calendar quarter, a return for the preceding quarterly period shall be filed with the...
• California Revenue and Taxation Code Section 38403
  The person required to file the return shall deliver the return together with a remittance of the amount of the tax due to the office...
• California Revenue and Taxation Code Section 38404
  The board if it deems it necessary in order to insure payment to or facilitate the collection by the state of the amount of taxes,...
• California Revenue and Taxation Code Section 38405
  The board for good cause may extend for not to exceed one month the time for making any return or paying any amount required to...
• California Revenue and Taxation Code Section 38411
  If the board is not satisfied with the return or returns of the tax or the amount of tax required to be paid to the...
• California Revenue and Taxation Code Section 38412
  The amount of the determination, exclusive of penalties, shall bear interest at the adjusted annual rate established pursuant to Section 19521 from the last day...
• California Revenue and Taxation Code Section 38413
  In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period...
• California Revenue and Taxation Code Section 38414
  If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized...
• California Revenue and Taxation Code Section 38415
  If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or...
• California Revenue and Taxation Code Section 38416
  The board shall give to the person written notice of its determination. The notice shall be placed in a sealed envelope, with postage paid, addressed...
• California Revenue and Taxation Code Section 38417
  Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of...
• California Revenue and Taxation Code Section 38418
  In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be mailed within...
• California Revenue and Taxation Code Section 38419
  If before the expiration of the time prescribed in Section 38417 for the mailing of a notice of deficiency determination the taxpayer has consented in...
• California Revenue and Taxation Code Section 38421
  If any person fails to make a return, the board shall make an estimate of the amount of the total timber harvested by the person...
• California Revenue and Taxation Code Section 38422
  In making a deterimination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period...
• California Revenue and Taxation Code Section 38423
  The amount of the determination, exclusive of penalties, shall bear interest at the adjusted annual rate established pursuant to Section 19521 from the last day...
• California Revenue and Taxation Code Section 38424
  If the failure of any person to file a return is due to fraud or an intent to evade this part or rules and regulations,...
• California Revenue and Taxation Code Section 38425
  Promptly after making its determination the board shall give to the person written notice of the estimate, determination, and penalty, the notice to be served...
• California Revenue and Taxation Code Section 38431
  If the board believes that the collection of any tax or any amount of tax required to be collected and paid to the state or...
• California Revenue and Taxation Code Section 38432
  If the amount specified in the determination is not paid within 10 days after service of notice thereof upon the person against whom the determination...
• California Revenue and Taxation Code Section 38433
  The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 of this chapter. He shall, however,...
• California Revenue and Taxation Code Section 38434
  Any notice required by this article shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
• California Revenue and Taxation Code Section 38435
  In accordance with those rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an...
• California Revenue and Taxation Code Section 38441
  Any person against whom a determination is made under Articles 2 or 3 of this chapter or any person directly interested may petition for a...
• California Revenue and Taxation Code Section 38442
  Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended...
• California Revenue and Taxation Code Section 38443
  If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the person has so requested in...
• California Revenue and Taxation Code Section 38444
  The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim...
• California Revenue and Taxation Code Section 38445
  The order or decision of the board upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof.
• California Revenue and Taxation Code Section 38446
  All determinations made by the board under Articles 2 or 3 of this chapter are due and payable at the time they become final. If...
• California Revenue and Taxation Code Section 38447
  Any notice required by this article shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
• California Revenue and Taxation Code Section 38451
  Any person who fails to pay any tax to the state or any amount of tax required to be collected and paid to the state,...
• California Revenue and Taxation Code Section 38452
  (a) If the board finds that a person's failure to make a timely return or payment is due to reasonable cause and circumstances beyond the...
• California Revenue and Taxation Code Section 38453
  If the board finds that a person's failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise...
• California Revenue and Taxation Code Section 38454
  (a) If the board finds that a person's failure to make a timely return or payment is due to the person's reasonable reliance on written...
• California Revenue and Taxation Code Section 38454.5
  (a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to file a return required...
• California Revenue and Taxation Code Section 38455
  (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure...
• California Revenue and Taxation Code Section 38501
  The board, whenever it deems it necessary to ensure compliance with this part, may require any person subject thereto, to place with it such security...
• California Revenue and Taxation Code Section 38502
  (a) If any person is delinquent in the payment of the amount required to be paid by him or her or in the event a...
• California Revenue and Taxation Code Section 38503
  (a) Subject to the limitations in subdivisions (b) and (c), the board may, by notice of levy, served personally or by first-class mail, require all...
• California Revenue and Taxation Code Section 38503.5
  (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil...
• California Revenue and Taxation Code Section 38504
  (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together...
• California Revenue and Taxation Code Section 38504.5
  The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 38504 an...
• California Revenue and Taxation Code Section 38505
  Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property...
• California Revenue and Taxation Code Section 38511
  At any time within three years after any tax or any amount of tax required to be collected becomes due and payable and at any...
• California Revenue and Taxation Code Section 38512
  The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and...
• California Revenue and Taxation Code Section 38513
  In the action a writ of attachment may issue, and no bond or affidavit previous to the issuing of the attachment is required.
• California Revenue and Taxation Code Section 38514
  In the action a certificate by the board showing the delinquency shall be prima facie evidence of the determination of the tax or the amount...
• California Revenue and Taxation Code Section 38515
  In any action brought under this part process may be served according to the Code of Civil Procedure and the Civil Code of this state...
• California Revenue and Taxation Code Section 38521
  If any amount required to be paid to the state under this part is not paid when due, the board may within three years after...
• California Revenue and Taxation Code Section 38522
  The county clerk immediately upon the filing of the certificate shall enter a judgment for the people of the State of California against the person...
• California Revenue and Taxation Code Section 38523
  An abstract of the judgment or a copy may be filed for record with the county recorder of any county. From the time of the...
• California Revenue and Taxation Code Section 38524
  Execution shall issue upon the judgment upon request of the board in the same manner as execution may issue upon other judgments, and sales shall...
• California Revenue and Taxation Code Section 38525
  (a) If the board determines that the amount of tax, interest, and penalties are sufficiently secured by a lien or other property or that the...
• California Revenue and Taxation Code Section 38531
  The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the...
• California Revenue and Taxation Code Section 38532
  (a) If any amount required to be paid to the state under this part is not paid at the time that it becomes due and...
• California Revenue and Taxation Code Section 38541
  At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or within 10...
• California Revenue and Taxation Code Section 38542
  The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for his or her services as are provided...
• California Revenue and Taxation Code Section 38543
  The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him...
• California Revenue and Taxation Code Section 38551
  At any time within three years after any person is delinquent in the payment of any amount, the board may forthwith collect the amount in...
• California Revenue and Taxation Code Section 38552
  Notice of the sale and the time and place thereof shall be given to the delinquent person and to all persons who have an interest...
• California Revenue and Taxation Code Section 38553
  At the sale the board shall sell the property in accordance with law and the notice and shall deliver to the purchaser a bill of...
• California Revenue and Taxation Code Section 38554
  If upon the sale the moneys received exceed the total of all amounts, including interest, penalties, and costs due the state, the board shall return...
• California Revenue and Taxation Code Section 38561
  If any person liable for any amount under this part sells out his or her business or quits the business, the person's successors or assigns...
• California Revenue and Taxation Code Section 38562
  If the purchaser of a business fails to withhold from the purchase price as required, the purchaser becomes personally liable for the payment of the...
• California Revenue and Taxation Code Section 38563
  The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the...
• California Revenue and Taxation Code Section 38564
  The obligation of the successor shall be enforced by serving a notice of successor liability on the person. The notice shall be served in the...
• California Revenue and Taxation Code Section 38565
  If at the time a business is discontinued the board holds security pursuant to Section 38501 in the form of cash, government bonds, or insured...
• California Revenue and Taxation Code Section 38571
  The board shall report to the Controller the amount of collections under this part, and the Controller shall keep a record thereof.
• California Revenue and Taxation Code Section 38572
  The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or Attorney General constitutes an election...
• California Revenue and Taxation Code Section 38573
  In all proceedings under this chapter the board may act on behalf of the people of the State of California.
• California Revenue and Taxation Code Section 38574
  (a) Upon termination, dissolution, or abandonment of a corporate business, any officer or other person having control or supervision of, or who is charged with...
• California Revenue and Taxation Code Section 38575
  (a) For the purpose of collecting taxes, interest, additions to tax, and penalties, the board may enter into agreements with one or more private persons,...
• California Revenue and Taxation Code Section 38576
  The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of registration, the...
• California Revenue and Taxation Code Section 38577
  (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount...
• California Revenue and Taxation Code Section 38601
  If the board determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed,...
• California Revenue and Taxation Code Section 38602
  (a) Except as provided in subdivision (b) no refund shall be approved by the board after three years from the last day of the month...
• California Revenue and Taxation Code Section 38602.5
  (a) The limitation period specified in Section 38602 shall be suspended during any period of a person's life that the person is financially disabled. (b)...
• California Revenue and Taxation Code Section 38603
  Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.
• California Revenue and Taxation Code Section 38604
  Failure to file a claim within the time prescribed in this article constitutes a waiver of any demand against the state on account of overpayment.
• California Revenue and Taxation Code Section 38605
  Within 30 days after disallowing any claim in whole or in part the board shall serve notice of its action on the claimant in the...
• California Revenue and Taxation Code Section 38606
  Interest shall be paid upon any overpayment of any amount of tax at the adjusted annual rate established pursuant to Section 19521 from the last...
• California Revenue and Taxation Code Section 38607
  (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b)...
• California Revenue and Taxation Code Section 38611
  No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this...
• California Revenue and Taxation Code Section 38612
  No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or...
• California Revenue and Taxation Code Section 38613
  Within 90 days after the mailing of the notice of the board' s action upon a claim filed pursuant to Article 1 (commencing with Section...
• California Revenue and Taxation Code Section 38614
  If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to...
• California Revenue and Taxation Code Section 38615
  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any timber yield tax or timber reserve fund...
• California Revenue and Taxation Code Section 38616
  In any judgment, interest shall be allowed at the adjusted annual rate established pursuant to Section 19521 upon the amount found to have been illegally...
• California Revenue and Taxation Code Section 38617
  A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any amount paid when the...
• California Revenue and Taxation Code Section 38621
  (a) The Controller may recover any refund or part thereof that is erroneously made and any credit or part thereof that is erroneously allowed in...
• California Revenue and Taxation Code Section 38622
  The action shall be tried in the County of Sacramento unless the court with the consent of the Attorney General orders a change of place...
• California Revenue and Taxation Code Section 38623
  The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and...
• California Revenue and Taxation Code Section 38624
  (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of tax nor any party related...
• California Revenue and Taxation Code Section 38631
  If any amount has been illegally determined either by the person filing the return or by the board, the board shall set forth that fact...
• California Revenue and Taxation Code Section 38701
  The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the application, administration and enforcement...
• California Revenue and Taxation Code Section 38702
  The board may employ accountants, auditors, appraisers, investigators, assistants, and clerks necessary for the efficient administration of this part and may designate representatives to conduct...
• California Revenue and Taxation Code Section 38703
  Every timber owner shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require by rules or regulations.
• California Revenue and Taxation Code Section 38704
  The board or any person authorized in writing by it may examine the books, papers, records, and timber of any timber owner or timber operator...
• California Revenue and Taxation Code Section 38705
  Except as provided in Sections 38402 and 38706, it is unlawful for the board or any person having an administrative duty under this part to...
• California Revenue and Taxation Code Section 38706
  Upon written request of the assessor of any county containing timber, the board shall permit the assessor, or any duly authorized deputy or employee of...
• California Revenue and Taxation Code Section 38707
  (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation...
• California Revenue and Taxation Code Section 38708
  (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the...
• California Revenue and Taxation Code Section 38800
  (a) (1) Beginning on January 1, 2007, the executive director and chief counsel of the board, or their delegates, may compromise any final tax liability...
• California Revenue and Taxation Code Section 38801
  Any timber owner or other person who fails or refuses to furnish any return required to be made, or who fails or refuses to furnish...
• California Revenue and Taxation Code Section 38802
  Any person required to make, render, sign, or verify any report who makes any false or fraudulent return, with intent to defeat or evade the...
• California Revenue and Taxation Code Section 38803
  Any violation of this part by any person is a misdemeanor. Each offense shall be punished by a fine of not less than one thousand...
• California Revenue and Taxation Code Section 38804
  Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense.
• California Revenue and Taxation Code Section 38805
  In the determination of any case arising under this part the rule of res judicata is applicable only if the liability involved is for the...
• California Revenue and Taxation Code Section 38901
  All taxes, interest and penalties imposed and all amounts of tax required to be paid under this part shall be made in remittances to the...
• California Revenue and Taxation Code Section 38903
  (a) All taxes, interest, penalties and other amounts paid or collected pursuant to this part on or before July 31, 1983, except taxes paid or...
• California Revenue and Taxation Code Section 38904
  The money in the Timber Tax Fund is appropriated as follows: (a) To reimburse the General Fund for funds advanced for costs incurred by the...
• California Revenue and Taxation Code Section 38905.1
  (a) Commencing with the 1983-84 fiscal year, the Controller shall, pursuant to subdivision (c) of Section 38904, on November 30 and May 31 of each...
• California Revenue and Taxation Code Section 38908
  Local governmental entities which are allocated funds pursuant to Section 38905 or 38905.1 may expend such funds without restriction.
• California Revenue and Taxation Code Section 40001
  This part is known and may be cited as the "Energy Resources Surcharge Law."
• California Revenue and Taxation Code Section 40002
  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
• California Revenue and Taxation Code Section 40003
  "Surcharge" means a tax levied by this state.
• California Revenue and Taxation Code Section 40004
  "Person" includes any individual, firm, cooperative organization, fraternal organization, corporation, limited liability company, estate, trust, business trust, receiver, trustee, syndicate, this state, any county, city...
• California Revenue and Taxation Code Section 40005
  "Board" means the State Board of Equalization.
• California Revenue and Taxation Code Section 40006
  "In this state" means within the exterior limits of the State of Caliornia and includes all territory within those limits owned by or ceded to...
• California Revenue and Taxation Code Section 40007
  "Sale" or "purchase" mean the furnishing or receiving of electrical energy for a consideration. "Sale" does not include the charging of batteries when the consideration...
• California Revenue and Taxation Code Section 40008
  "Consumption" means the utilization or employment of electrical energy. The term does not include the receiving of electrical energy by an electric utility for resale.
• California Revenue and Taxation Code Section 40009
  "Consumer" means any person receiving for consumption electrical energy furnished by an electric utility and includes a person receiving electrical energy for redistribution for the...
• California Revenue and Taxation Code Section 40010
  "Electric utility" means any person engaged in producing, generating, transmitting, furnishing, distributing or delivering electrical energy for sale without regard to whether the person is...
• California Revenue and Taxation Code Section 40016
  (a) A surcharge is imposed on the consumption in this state of electrical energy purchased from an electric utility on and after January 1, 2003,...
• California Revenue and Taxation Code Section 40018
  Every person consuming electrical energy in this state purchased from an electric utility, or the United States or an agency thereof, is liable for the...
• California Revenue and Taxation Code Section 40019
  Every electric utility making sales of electrical energy to consumers in this state shall collect the surcharge from each consumer, other than a consumer that...
• California Revenue and Taxation Code Section 40019.1
  Notwithstanding the provisions of Section 40019, an electric utility may collect the surcharge from another electric utility under such terms and conditions as are agreed...
• California Revenue and Taxation Code Section 40020
  The surcharge required to be collected by the elecric utility from the consumer shall be added to the charges to the consumer for the electrical...
• California Revenue and Taxation Code Section 40021
  The surcharge required to be collected by the electric utility, and any amount unreturned to the consumer which is not a surcharge but was collected...
• California Revenue and Taxation Code Section 40022
  Any amounts collected by an electric utility from a consumer on account of the purchase of electrical energy the consumption of which is subject to...
• California Revenue and Taxation Code Section 40023
  An electric utility is relieved from liability to collect the surcharge insofar as the base upon which the surcharge is imposed is represented by accounts...
• California Revenue and Taxation Code Section 40024
  Notwithstanding any other provision of law to the contrary, persons subject to the jurisdiction of the Public Utilities Commission need not obtain any authorization from...
• California Revenue and Taxation Code Section 40025
  The rate fixed by the board pursuant to subdivision (b) of Section 40016 shall apply with respect to billing periods beginning on or after July...
• California Revenue and Taxation Code Section 40035
  Every electric utility selling electrical energy for consumption in this state shall register with the board upon a form prescribed by the board and shall...
• California Revenue and Taxation Code Section 40036
  (a) When necessary to ensure compliance with this part, the board may require any person subject to this part to place with it the security...
• California Revenue and Taxation Code Section 40041
  The consumption of electrical energy which this state is prohibited from taxing under the Constitution of the United States or under the Constitution of this...
• California Revenue and Taxation Code Section 40041.5
  In any instances where an exemption is claimed by reason of the provisions of Section 40041, an electric utility or a consumer may request the...
• California Revenue and Taxation Code Section 40043
  The consumption by an electric utility of purchased electrical energy that is used directly, lost by dissipation or unaccounted for in accordance with generally accepted...
• California Revenue and Taxation Code Section 40044
  When an electric utility purchases electrical energy and pools in its system the energy with electrical energy generated by it, the consumption of electrical energy...
• California Revenue and Taxation Code Section 40045
  For the purpose of the proper administration of this part it shall be presumed that electrical energy sold by an electric utility in this state...
• California Revenue and Taxation Code Section 40046
  The amount of kilowatt-hours of electrical energy determined by or stated on a billing of an electric utility in accordance with its business practices and...
• California Revenue and Taxation Code Section 40051
  The surcharges imposed by this part and the amounts thereof required to be collected by electric utilities are due quarterly on or before the last...
• California Revenue and Taxation Code Section 40052
  Amounts due under Section 40051 for which a billing for the electrical energy is issued by an electric utility to the consumer prior to the...
• California Revenue and Taxation Code Section 40053
  Any amounts of the surcharge required to be paid or collected that are not billed in the ordinary course of the billings by an electric...
• California Revenue and Taxation Code Section 40061
  On or before the last day of the month following each calendar quarter, a return for the preceding quarterly period shall be filed with the...
• California Revenue and Taxation Code Section 40062
  The return filed by an electric utility shall show the number of kilowatt-hours of electrical energy sold to consumers in this state for which billing...
• California Revenue and Taxation Code Section 40063
  The board may prescribe the contents of returns of consumers subject to the surcharge. It may require the filing of returns by consumers in addition...
• California Revenue and Taxation Code Section 40064
  The person required to file the return shall deliver the return together with a remittance of the amount of the surcharge payable to the office...
• California Revenue and Taxation Code Section 40065
  The board for good cause may extend not to exceed one month the time for making any return or paying any amount required to be...
• California Revenue and Taxation Code Section 40067
  (a) Any person whose estimated surcharge liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant...
• California Revenue and Taxation Code Section 40068
  If the board finds that a person's failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to...
• California Revenue and Taxation Code Section 40069
  (a) "Electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through...
• California Revenue and Taxation Code Section 40069
  (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and...
• California Revenue and Taxation Code Section 40071
  If the board is not satisfied with return or returns of the surcharge or the amount of surcharge required to be paid to the state...
• California Revenue and Taxation Code Section 40072
  The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section...
• California Revenue and Taxation Code Section 40073
  In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period...
• California Revenue and Taxation Code Section 40074
  If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized...
• California Revenue and Taxation Code Section 40075
  If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or...
• California Revenue and Taxation Code Section 40076
  The board shall give to the electric utility or person consuming electrical energy written notice of its determination. The notice shall be placed in a...
• California Revenue and Taxation Code Section 40077
  Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return every notice of...
• California Revenue and Taxation Code Section 40078
  In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be mailed within...
• California Revenue and Taxation Code Section 40079
  If, before the expiration of the time prescribed in Section 40077 for the mailing of a notice of deficiency determination, the taxpayer has consented in...
• California Revenue and Taxation Code Section 40081
  If any person fails to make a return, the board shall make an estimate of the amount of kilowatt-hours sold for consumption by the person,...
• California Revenue and Taxation Code Section 40082
  In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period...
• California Revenue and Taxation Code Section 40083
  The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section...
• California Revenue and Taxation Code Section 40084
  If the failure of any person to file a return is due to fraud or an intent to evade this part or rules and regulations,...
• California Revenue and Taxation Code Section 40085
  Promptly after making its determination the board shall give to the person written notice of the estimate, determination, and penalty, the notice to be served...
• California Revenue and Taxation Code Section 40091
  Any person against whom a determination is made under Article 3 (commencing with Section 40071) or 4 (commencing with Section 40081) of this chapter may...
• California Revenue and Taxation Code Section 40092
  Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended...
• California Revenue and Taxation Code Section 40093
  If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the person has so requested in...
• California Revenue and Taxation Code Section 40094
  The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim...
• California Revenue and Taxation Code Section 40095
  The order or decision of the board upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof.
• California Revenue and Taxation Code Section 40096
  All determinations made by the board under Article 3 (commencing with Section 40071) or Article 4 (commencing with Section 40081) are due and payable at...
• California Revenue and Taxation Code Section 40097
  Any notice required by this article shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
• California Revenue and Taxation Code Section 40101
  (a) Any person who fails to pay any surcharge to the state or any amount of surcharge required to be collected and paid to the...
• California Revenue and Taxation Code Section 40101.5
  (a) If the board finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per...
• California Revenue and Taxation Code Section 40102
  (a) If the board finds that a person's failure to make a timely return or payment is due to reasonable cause and circumstances beyond the...
• California Revenue and Taxation Code Section 40103
  If the board finds that a person's failure to make a timely report or payment was due to a disaster, and occurred notwithstanding the exercise...
• California Revenue and Taxation Code Section 40103.5
  (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure...
• California Revenue and Taxation Code Section 40104
  (a) If the board finds that a person's failure to make a timely return or payment is due to the person's reasonable reliance on written...
• California Revenue and Taxation Code Section 40105
  (a) Under regulations prescribed by the board, if: (1) A surcharge liability under this part was understated by a failure to file a return required...
• California Revenue and Taxation Code Section 40111
  (a) If the board determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or...
• California Revenue and Taxation Code Section 40112
  (a) Except as provided in subdivision (b), no refund shall be approved by the board after three years from the last day of the month...
• California Revenue and Taxation Code Section 40112.1
  (a) The limitation period specified in Section 40112 shall be suspended during any period of a person's life that the person is financially disabled. (b)...
• California Revenue and Taxation Code Section 40112.2
  Notwithstanding Section 40112, a refund of an overpayment of any surcharge, penalty, or interest collected by the board by means of levy, through the use...
• California Revenue and Taxation Code Section 40113
  Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.
• California Revenue and Taxation Code Section 40114
  Failure to file a claim within the time prescribed in this article constitutes a waiver of any demand against the state on account of overpayment.
• California Revenue and Taxation Code Section 40115
  Within 30 days after disallowing any claim in whole or in part the board shall give notice of its action to the claimant in the...
• California Revenue and Taxation Code Section 40116
  Interest at the modified adjusted rate per month established pursuant to Section 6591.5, shall be paid upon any overpayment of any amount of surcharge from...
• California Revenue and Taxation Code Section 40117
  (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b)...
• California Revenue and Taxation Code Section 40121
  If any amount has been illegally determined either by the person filing the return or by the board, the board shall set forth that fact...
• California Revenue and Taxation Code Section 40125
  No injunction, or writ of mandate, judgment of declaratory relief, or other legal or equitable process shall issue in any suit, action, or proceeding in...
• California Revenue and Taxation Code Section 40126
  No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or...
• California Revenue and Taxation Code Section 40127
  Within 90 days after the mailing of the notice of the board' s action upon a claim filed pursuant to Article 1 (commencing with Section...
• California Revenue and Taxation Code Section 40128
  If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to...
• California Revenue and Taxation Code Section 40129
  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any surcharge due and payable from the plaintiff....
• California Revenue and Taxation Code Section 40130
  In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have...
• California Revenue and Taxation Code Section 40131
  A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any amount paid when the...
• California Revenue and Taxation Code Section 40135
  (a) The board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in...
• California Revenue and Taxation Code Section 40136
  In any action brought pursuant to subdivision (a) of Section 40135, the court may, with the consent of the Attorney General, order a change in...
• California Revenue and Taxation Code Section 40137
  The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 40135, and the provisions of the Code of Civil Procedure relating...
• California Revenue and Taxation Code Section 40141
  At any time within 10 years after any surcharge or any amount of surcharge required to be collected becomes due and payable, and at any...
• California Revenue and Taxation Code Section 40142
  The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and...
• California Revenue and Taxation Code Section 40143
  In the action a writ of attachment may issue, and no bond or affidavit previous to the issuing of the attachment is required.
• California Revenue and Taxation Code Section 40144
  In the action a certificate by the board showing the delinquency shall be prima facie evidence of the determination of the surcharge or the amount...
• California Revenue and Taxation Code Section 40145
  In any action brought under this part process may be served according to the Code of Civil Procedure and the Civil Code of this state.
• California Revenue and Taxation Code Section 40151
  If any person is delinquent in the payment of the amount required to be paid by him or in the event a determination has been...
• California Revenue and Taxation Code Section 40152
  After receiving the notice the person so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in...
• California Revenue and Taxation Code Section 40153
  All persons so notified shall forthwith after receipt of the notice advise the board of all such credits, other personal property, or debts in their...
• California Revenue and Taxation Code Section 40154
  If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required...
• California Revenue and Taxation Code Section 40155
  (a) The board may, by notice of levy served personally or by first-class mail, require all persons having in their possession, or under their control,...
• California Revenue and Taxation Code Section 40156
  (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the...
• California Revenue and Taxation Code Section 40157
  The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the...
• California Revenue and Taxation Code Section 40158
  (a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof,...
• California Revenue and Taxation Code Section 40161
  At any time within five years after any person is delinquent in the payment of any amount required to be paid under this part the...
• California Revenue and Taxation Code Section 40162
  The board shall pay the sheriff or marshal, upon the completion of his or her services pursuant to a warrant, the same fees, commissions, and...
• California Revenue and Taxation Code Section 40163
  The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him...
• California Revenue and Taxation Code Section 40166
  The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for...
• California Revenue and Taxation Code Section 40167
  (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any surcharges due, together...
• California Revenue and Taxation Code Section 40167.5
  The board shall, beginning no later than January 1, 2001, provide each taxpayer who has an installment payment agreement in effect under Section 40167 an...
• California Revenue and Taxation Code Section 40168
  (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of surcharge, interest, penalty, or other amount...
• California Revenue and Taxation Code Section 40171
  The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of...
• California Revenue and Taxation Code Section 40172
  Every electric utility engaged in generating, purchasing, transmitting, distributing, consuming or selling electrical energy in this state shall keep such records pertaining thereto in such...
• California Revenue and Taxation Code Section 40173
  Every electric utility shall keep and maintain such records of meter readings and other records as may be necessary for the accurate determination of the...
• California Revenue and Taxation Code Section 40174
  The board or its authorized representative may make such examination of the records, meters and equipment of any person generating, transmitting, distributing, consuming, purchasing or...
• California Revenue and Taxation Code Section 40175
  In addition to any other reports or returns required under this part, the board may by rule or otherwise require additional, supplemental or other reports...
• California Revenue and Taxation Code Section 40176
  (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation...
• California Revenue and Taxation Code Section 40181
  All amounts required to be paid to the state under this part shall be paid to the board in the form of remittances payable to...
• California Revenue and Taxation Code Section 40182
  All money deposited in the Energy Resources Surcharge Fund under this part shall upon order of the Controller be drawn therefrom and transferred to pay...
• California Revenue and Taxation Code Section 40186
  Any person who fails or refuses to file a return or report required to be made or who fails or refuses to furnish a supplemental...
• California Revenue and Taxation Code Section 40187
  Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the determination of an amount due...
• California Revenue and Taxation Code Section 40188
  Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after commission of the offense or...
• California Revenue and Taxation Code Section 40191
  A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal...
• California Revenue and Taxation Code Section 40200
  The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
• California Revenue and Taxation Code Section 40201
  (a) The board shall establish the position of the Taxpayers' Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution...
• California Revenue and Taxation Code Section 40202
  (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers...
• California Revenue and Taxation Code Section 40203
  The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes...
• California Revenue and Taxation Code Section 40204
  The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of...
• California Revenue and Taxation Code Section 40205
  (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate...
• California Revenue and Taxation Code Section 40206
  The board shall develop and implement a program that will evaluate an individual employee's or officer's performance with respect to his or her contact with...
• California Revenue and Taxation Code Section 40207
  The board shall, in cooperation with the Taxpayers' Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve...
• California Revenue and Taxation Code Section 40208
  Procedures of the board, relating to appeals staff review conferences before a staff attorney of supervising tax auditor independent of the assessing department, shall include...
• California Revenue and Taxation Code Section 40209
  (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the...
• California Revenue and Taxation Code Section 40210
  (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct...
• California Revenue and Taxation Code Section 40211
  (a) It is the intent of the Legislature that the State Board of Equalization, its staff, and the Attorney General pursue settlements as authorized under...
• California Revenue and Taxation Code Section 40211.5
  (a) (1) Beginning on January 1, 2007, the executive director and chief counsel of the board, or their delegates, may compromise any final surcharge liability...
• California Revenue and Taxation Code Section 40212
  (a) The board shall release any levy or notice to withhold issued pursuant to this part on any property in the event that the expense...
• California Revenue and Taxation Code Section 40212.5
  (a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the...
• California Revenue and Taxation Code Section 40213
  Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure...
• California Revenue and Taxation Code Section 40214
  (a) A taxpayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by...
• California Revenue and Taxation Code Section 40215
  (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with...
• California Revenue and Taxation Code Section 40216
  (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an action...
• California Revenue and Taxation Code Section 41001
  This part is known and may be cited as the "Emergency Telephone Users Surcharge Act".
• California Revenue and Taxation Code Section 41002
  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
• California Revenue and Taxation Code Section 41003
  "Person" includes an individual, firm, partnership, joint venture, limited liability company, association, cooperative organization, fraternal organization, nonprofit organization, corporation, estate, trust, business or common law...
• California Revenue and Taxation Code Section 41004
  "Board" means the State Board of Equalization.
• California Revenue and Taxation Code Section 41005
  "In this state" means within the exterior limits of the State of California and includes all territory within those limits owned by or ceded to...
• California Revenue and Taxation Code Section 41006
  "Public agency" means this state, and any city, county, city and county, municipal corporation, public district, or public authority located in whole or in part...
• California Revenue and Taxation Code Section 41007
  (a) "Service supplier" shall mean both of the following: (1) A person supplying intrastate telephone communication services to a service user in this state pursuant...
• California Revenue and Taxation Code Section 41008
  As used in this part, "month" shall mean a calendar month.
• California Revenue and Taxation Code Section 41009
  "Service user" means any person using intrastate telephone communication services or VoIP service in this state who is required to pay a surcharge under the...
• California Revenue and Taxation Code Section 41010
  "Intrastate telephone communication services" means all local or toll telephone services where the point or points of origin and the point or points of destination...
• California Revenue and Taxation Code Section 41011
  (a) "Charges for services" means all charges billed by a service supplier to a service user for intrastate telephone communication services and shall mean local...
• California Revenue and Taxation Code Section 41012
  "Public telephone" means any coin-operated telephone provided by the serving telephone company accessible to the public.
• California Revenue and Taxation Code Section 41013
  "Surcharge" means a tax levied by this state.
• California Revenue and Taxation Code Section 41014
  Notwithstanding any other provision of law to the contrary, persons subject to the jurisdiction of the Public Utilities Commission of the State of California need...
• California Revenue and Taxation Code Section 41015
  "Local telephone service" shall mean both of the following: (a) The access to a local telephone system, and the privilege of telephonic quality communication with...
• California Revenue and Taxation Code Section 41016
  "Toll telephone service" means either of the following: (a) A telephonic quality communication that meets both of the following requirements: (1) There is a toll...
• California Revenue and Taxation Code Section 41016.5
  (a) "VoIP service" means any service that satisfies the requirements set forth in paragraph (1) and (2). (1) Does all of the following: (A) Enables...
• California Revenue and Taxation Code Section 41017
  "Private communication service" shall mean (a) The communication service furnished to a subscriber which entitles the subscriber-- (1) To exclusive or priority use of any...
• California Revenue and Taxation Code Section 41018
  "Communications equipment company" shall mean a manufacturer or vendor that sells or leases communications equipment.
• California Revenue and Taxation Code Section 41019
  No surcharge shall be imposed on charges for any types of service or equipment furnished by a service supplier subject to state or federal public...
• California Revenue and Taxation Code Section 41019.5
  (a) It is the intent of the Legislature that telephone quality communication utilizing VoIP shall not be regulated by the enactment of Senate Bill 1040...
• California Revenue and Taxation Code Section 41020
  (a) A surcharge is hereby imposed on amounts paid by every person in the state for both of the following: (1) Intrastate telephone communication service...
• California Revenue and Taxation Code Section 41021
  (a) A service supplier shall collect the surcharge from each service user at the time it collects its billings from the service user, provided that...
• California Revenue and Taxation Code Section 41022
  The surcharge required to be collected by the service supplier shall be added to and stated separately in its billings to the service user.
• California Revenue and Taxation Code Section 41023
  The surcharge required to be collected by the service supplier, and any amount unreturned to the service user which is not a surcharge but was...
• California Revenue and Taxation Code Section 41024
  Every service user in this state is liable for the surcharge until it has been paid to this state, except that payment to a service...
• California Revenue and Taxation Code Section 41025
  If a bill is rendered to persons using intrastate telephone services or VoIP service, the amount on which the surcharge with respect to such services...
• California Revenue and Taxation Code Section 41026
  In the payment of the surcharge imposed by this part, a fractional part of a cent shall be disregarded unless it amounts to one-half or...
• California Revenue and Taxation Code Section 41027
  Nothing in this part shall be construed as imposing a surcharge upon amounts paid by any person when imposition of such surcharge would be in...
• California Revenue and Taxation Code Section 41030
  The California Technology Agency shall determine annually, on or before October 1, a surcharge rate that it estimates will produce sufficient revenue to fund the...
• California Revenue and Taxation Code Section 41031
  The California Technology Agency shall make its determination of the surcharge rate each year no later than October 1 and shall notify the board of...
• California Revenue and Taxation Code Section 41032
  Immediately upon notification by the California Technology Agency and fixing the surcharge rate, the board shall each year no later than November 15 publish in...
• California Revenue and Taxation Code Section 41040
  Every service supplier in this state shall register with the board upon a form prescribed by the board and shall set forth the name under...
• California Revenue and Taxation Code Section 41041
  (a) When necessary to ensure compliance with this part, the board may require any person subject to this part to place with it the security...
• California Revenue and Taxation Code Section 41045
  The surcharges imposed by this part shall be collected insofar as practicable at the same time as, and along with, the charges made in accordance...
• California Revenue and Taxation Code Section 41046
  There are exempt from the surcharge charges for intrastate telephone communication services and VoIP service which are exempt from the federal communication services tax pursuant...
• California Revenue and Taxation Code Section 41049
  In any instances where an exemption is claimed by reason of the provisions of this part, and the service supplier questions the validity of the...
• California Revenue and Taxation Code Section 41050
  The surcharge imposed by Section 41020 attaches at the time charges for the intrastate telephone communication services and VoIP service are billed by the service...
• California Revenue and Taxation Code Section 41051
  The surcharges imposed by this part and the amounts thereof required to be collected are due monthly, and the amount of surcharge collected in one...
• California Revenue and Taxation Code Section 41052
  On or before the last day of the second month following each month in which the surcharges were collected, a return for that month shall...
• California Revenue and Taxation Code Section 41052.1
  If the board deems it necessary in order to ensure payment or to facilitate the collection by the state of the amount of taxes, the...
• California Revenue and Taxation Code Section 41053
  The person required to file the return shall deliver the return together with a remittance of the amount of the surcharge payable to the office...
• California Revenue and Taxation Code Section 41054
  The board for good cause may extend not to exceed one month the time for making any return or paying any amount required to be...
• California Revenue and Taxation Code Section 41055
  All amounts required to be paid to the state under this part shall be paid to the board in the form of remittances payable to...
• California Revenue and Taxation Code Section 41056
  The service supplier shall maintain such records as may be necessary to determine the amount of surcharge collected under provisions of this part. Those records...
• California Revenue and Taxation Code Section 41060
  (a) Any person whose estimated surcharge liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant...
• California Revenue and Taxation Code Section 41061
  If the board finds that a person's failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to...
• California Revenue and Taxation Code Section 41062
  (a) "Electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through...
• California Revenue and Taxation Code Section 41063
  (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and...
• California Revenue and Taxation Code Section 41070
  If the board is not satisfied with return or returns of the surcharge or the amount of surcharge required to be paid upon the basis...
• California Revenue and Taxation Code Section 41071
  The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section...
• California Revenue and Taxation Code Section 41072
  In making a determination the board may offset overpayments for another period or periods, against underpayments for another period or periods, against penalties, and against...
• California Revenue and Taxation Code Section 41073
  If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized...
• California Revenue and Taxation Code Section 41074
  If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or...
• California Revenue and Taxation Code Section 41075
  The board shall give to the service supplier or service user written notice of its determination. The notice shall be placed in a sealed envelope...
• California Revenue and Taxation Code Section 41076
  Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return every notice of...
• California Revenue and Taxation Code Section 41077
  In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be mailed within...
• California Revenue and Taxation Code Section 41078
  If before the expiration of the time prescribed in Section 41076 for the mailing of a notice of deficiency determination, the taxpayer has consented in...
• California Revenue and Taxation Code Section 41080
  If any person fails to make a return, the board shall make an estimate of the amount of the charges for services by the person,...
• California Revenue and Taxation Code Section 41081
  In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period...
• California Revenue and Taxation Code Section 41082
  The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section...
• California Revenue and Taxation Code Section 41083
  If the failure of any person to file a return is due to fraud or an intent to evade this part or rules and regulations,...
• California Revenue and Taxation Code Section 41084
  Promptly after making its determination the board shall give to the person written notice of the estimate, determination, and penalty, the notice to be served...
• California Revenue and Taxation Code Section 41085
  Any person against whom a determination is made under Article 3 or 4 of this chapter may petition for a redetermination within 30 days after...
• California Revenue and Taxation Code Section 41086
  Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended...
• California Revenue and Taxation Code Section 41087
  If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the person has so requested in...
• California Revenue and Taxation Code Section 41088
  The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim...
• California Revenue and Taxation Code Section 41089
  The order or decision of the board upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof.
• California Revenue and Taxation Code Section 41090
  All determinations made by the board under Article 3 or 4 of this chapter are due and payable at the time they become final. If...
• California Revenue and Taxation Code Section 41091
  Any notice required by this article shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
• California Revenue and Taxation Code Section 41095
  (a) Any person who fails to pay any surcharge to the state or any amount of surcharge required to be collected and paid to the...
• California Revenue and Taxation Code Section 41095.5
  (a) If the board finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per...
• California Revenue and Taxation Code Section 41096
  (a) If the board finds that a person's failure to make a timely return or payment is due to reasonable cause and circumstances beyond the...
• California Revenue and Taxation Code Section 41097
  If the board finds that a person's failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise...
• California Revenue and Taxation Code Section 41097.5
  (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure...
• California Revenue and Taxation Code Section 41098
  (a) If the board finds that a person's failure to make a timely return or payment is due to the person's reasonable reliance on written...
• California Revenue and Taxation Code Section 41099
  (a) Under regulations prescribed by the board, if: (1) A surcharge liability under this part was understated by a failure to file a return required...
• California Revenue and Taxation Code Section 41100
  If the board determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed,...
• California Revenue and Taxation Code Section 41101
  No refund shall be approved by the board after three years from the last day of the second month following the close of the month...
• California Revenue and Taxation Code Section 41101.1
  (a) The limitation period specified in Section 41101 shall be suspended during any period of a person's life that the person is financially disabled. (b)...
• California Revenue and Taxation Code Section 41101.2
  Notwithstanding Section 41101, a refund of an overpayment of any surcharge, penalty, or interest collected by the board by means of levy, through the use...
• California Revenue and Taxation Code Section 41102
  Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.
• California Revenue and Taxation Code Section 41103
  Failure to file a claim within the time prescribed in this article constitutes a waiver of any demand against the state on account of overpayment.
• California Revenue and Taxation Code Section 41104
  Within 30 days after disallowing any claim in whole or in part the board shall give notice of its action to the claimant in the...
• California Revenue and Taxation Code Section 41105
  Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section 6591.5, from...
• California Revenue and Taxation Code Section 41106
  (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b)...
• California Revenue and Taxation Code Section 41107
  If any amount has been illegally determined either by the person filing the return or by the board, the board shall set forth that fact...
• California Revenue and Taxation Code Section 41108
  No injunction, or writ of mandate, judgment of declaratory relief, or other legal or equitable process shall issue in any suit, action, or proceeding in...
• California Revenue and Taxation Code Section 41109
  No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or...
• California Revenue and Taxation Code Section 41110
  Within 90 days after the mailing of the notice of the board' s action upon a claim filed pursuant to Article 1 of this chapter,...
• California Revenue and Taxation Code Section 41111
  If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to...
• California Revenue and Taxation Code Section 41112
  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any surcharge due and payable from the plaintiff....
• California Revenue and Taxation Code Section 41113
  In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have...
• California Revenue and Taxation Code Section 41114
  A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any amount paid when the...
• California Revenue and Taxation Code Section 41114.1
  (a) The board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in...
• California Revenue and Taxation Code Section 41114.2
  In any action brought pursuant to subdivision (a) of Section 41114.1, the court may, with the consent of the Attorney General, order a change in...
• California Revenue and Taxation Code Section 41114.3
  The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 41114.1, and the provisions of the Code of Civil Procedure relating...
• California Revenue and Taxation Code Section 41115
  At any time within 10 years after any tax or any amount of tax required to be collected becomes due and payable, and at any...
• California Revenue and Taxation Code Section 41116
  The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and...
• California Revenue and Taxation Code Section 41117
  In the action a writ of attachment may issue, and no affidavit previous to the issuing of the attachment is required.
• California Revenue and Taxation Code Section 41118
  In the action a certificate by the board showing the delinquency shall be prima facie evidence of the determination of the surcharge or the amount...
• California Revenue and Taxation Code Section 41119
  In any action brought under this part process may be served according to the Code of Civil Procedure and the Civil Code of this state...
• California Revenue and Taxation Code Section 41120
  If any person is delinquent in the payment of the amount required to be paid by him or her or if a determination has been...
• California Revenue and Taxation Code Section 41121
  After receiving the notice the person so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in...
• California Revenue and Taxation Code Section 41122
  All persons so notified shall forthwith after receipt of the notice advise the board of all such credits, other personal property, or debts in their...
• California Revenue and Taxation Code Section 41123
  If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required...
• California Revenue and Taxation Code Section 41123.5
  (a) The board may, by notice of levy served personally or by first-class mail, require all persons, other than a service supplier, having in their...
• California Revenue and Taxation Code Section 41123.6
  (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the...
• California Revenue and Taxation Code Section 41124
  The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the...
• California Revenue and Taxation Code Section 41124.1
  (a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof,...
• California Revenue and Taxation Code Section 41125
  At any time within five years after any person is delinquent in the payment of any amount required to be paid under this part the...
• California Revenue and Taxation Code Section 41126
  The board shall pay the sheriff or marshal upon the completion of his or her services pursuant to a warrant, the same fees, commissions, and...
• California Revenue and Taxation Code Section 41127
  The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him...
• California Revenue and Taxation Code Section 41127.5
  The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for...
• California Revenue and Taxation Code Section 41127.6
  (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together...
• California Revenue and Taxation Code Section 41127.7
  The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 41127.6 an...
• California Revenue and Taxation Code Section 41127.8
  (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of surcharge, interest, penalty, or other amount...
• California Revenue and Taxation Code Section 41128
  The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of...
• California Revenue and Taxation Code Section 41129
  Every service supplier in this state shall keep such records pertaining thereto in such form as the board may require.
• California Revenue and Taxation Code Section 41130
  Upon proper notification to the service supplier, the board or its authorized representative shall have the right to inspect and audit all records and returns...
• California Revenue and Taxation Code Section 41131
  The board shall have full access to records of the Public Utilities Commission, and any political subdivision or public agency of this state that regulates,...
• California Revenue and Taxation Code Section 41132
  (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation...
• California Revenue and Taxation Code Section 41135
  All amounts required to be paid to the state under this part shall be paid to the board in the form of remittances payable to...
• California Revenue and Taxation Code Section 41136
  Funds in the State Emergency Telephone Number Account shall, when appropriated by the Legislature, be spent solely for the following purposes: (a) A minimum of...
• California Revenue and Taxation Code Section 41136.1
  For each fiscal year, moneys in the State Emergency Telephone Number Account not appropriated for a purpose specified in Section 41136 shall be held in...
• California Revenue and Taxation Code Section 41137
  The California Technology Agency shall pay, from funds appropriated from the State Emergency Telephone Number Account by the Legislature, as provided in Section 41138, bills...
• California Revenue and Taxation Code Section 41137.1
  The California Technology Agency shall pay, from funds appropriated from the State Emergency Telephone Number Account by the Legislature, as provided in Section 41138, claims...
• California Revenue and Taxation Code Section 41138
  (a) It is the intent of the Legislature that the reimbursement rates for "911" emergency telephone number equipment shall not exceed specified amounts negotiated with...
• California Revenue and Taxation Code Section 41139
  From funds appropriated by the Legislature from the Emergency Telephone Number Account, the California Technology Agency shall begin paying bills as provided in Sections 41137,...
• California Revenue and Taxation Code Section 41140
  The California Technology Agency shall reimburse local agencies, from funds appropriated from the Emergency Telephone Number Account by the Legislature, for amounts not previously compensated...
• California Revenue and Taxation Code Section 41141
  Claims for reimbursement shall be submitted by local agencies to the California Technology Agency, which shall determine payment eligibility and shall reduce the claim for...
• California Revenue and Taxation Code Section 41142
  Notwithstanding any other provision of this article, if the Legislature fails to appropriate an amount sufficient to pay bills submitted to the California Technology Agency...
• California Revenue and Taxation Code Section 41143
  Any person who fails or refuses to file a return or report required to be made or who fails or refuses to furnish a supplemental...
• California Revenue and Taxation Code Section 41143.4
  Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the determination of an amount due...
• California Revenue and Taxation Code Section 41143.8
  Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after commission of the offense or...
• California Revenue and Taxation Code Section 41144
  A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal...
• California Revenue and Taxation Code Section 41150
  The Legislature hereby declares and finds that to enable public agencies to implement "911" emergency phone systems required by the provisions of Chapter 1005 of...
• California Revenue and Taxation Code Section 41152
  The Legislature finds and declares all of the following: (a) Access to emergency telephone service has been a longstanding goal of the state. (b) The...
• California Revenue and Taxation Code Section 41160
  The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
• California Revenue and Taxation Code Section 41161
  (a) The board shall establish the position of the Taxpayers' Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution...
• California Revenue and Taxation Code Section 41162
  (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers...
• California Revenue and Taxation Code Section 41163
  The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes...
• California Revenue and Taxation Code Section 41164
  The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of...
• California Revenue and Taxation Code Section 41165
  (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate...
• California Revenue and Taxation Code Section 41166
  The board shall develop and implement a program that will evaluate an individual employee's or officer's performance with respect to his or her contact with...
• California Revenue and Taxation Code Section 41167
  The board shall, in cooperation with the Taxpayers' Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve...
• California Revenue and Taxation Code Section 41168
  Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include...
• California Revenue and Taxation Code Section 41169
  (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the...
• California Revenue and Taxation Code Section 41170
  (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct...
• California Revenue and Taxation Code Section 41171
  (a) It is the intent of the Legislature that the State Board of Equalization, its staff, and the Attorney General pursue settlements as authorized under...
• California Revenue and Taxation Code Section 41171.5
  (a) (1) Beginning on January 1, 2007, the executive director and chief counsel of the board, or their delegates, may compromise any final surcharge liability...
• California Revenue and Taxation Code Section 41171.5
  (a) (1) The executive director and chief counsel of the board, or their delegates, may compromise any final surcharge liability where the reduction of surcharges...
• California Revenue and Taxation Code Section 41172
  (a) The board shall release any levy or notice to withhold issued pursuant to this part on any property in the event that the expense...
• California Revenue and Taxation Code Section 41172.5
  (a) If any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the taxpayer...
• California Revenue and Taxation Code Section 41173
  Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure...
• California Revenue and Taxation Code Section 41174
  (a) A taxpayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by...
• California Revenue and Taxation Code Section 41175
  (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with...
• California Revenue and Taxation Code Section 41176
  (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an action...
• California Revenue and Taxation Code Section 43001
  This part shall be known and may be cited as the Hazardous Substances Tax Law.
• California Revenue and Taxation Code Section 43002
  The collection and administration of the fees and taxes imposed by Chapter 6.5 (commencing with Section 25100) and Chapter 6.8 (commencing with Section 25300), respectively,...
• California Revenue and Taxation Code Section 43002.3
  For purposes of the collection of the fees specified in subdivision (a) of Section 25174 and the fee imposed pursuant to Section 25174.1 of the...
• California Revenue and Taxation Code Section 43003
  Except where the context otherwise requires, the definitions contained in this chapter shall govern the construction of this part.
• California Revenue and Taxation Code Section 43004
  The provisions of this part insofar as they are substantially the same as existing provisions of law relating to the same subject matter shall be...
• California Revenue and Taxation Code Section 43005
  Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but all procedures taken shall...
• California Revenue and Taxation Code Section 43005.5
  The penalty provisions of Sections 43155 and 43201 shall not apply to the fees imposed pursuant to Section 25174 of the Health and Safety Code...
• California Revenue and Taxation Code Section 43006
  "Person" means an individual, trust, firm, joint stock company, business concern, corporation, including, but not limited to, a government corporation, partnership, limited liability company, and...
• California Revenue and Taxation Code Section 43007
  "Board" means the State Board of Equalization.
• California Revenue and Taxation Code Section 43008
  Any fee administered and collected by the board pursuant to this part is a tax for purposes of this part.
• California Revenue and Taxation Code Section 43008.1
  Any surcharge administered and collected by the board pursuant to this part is considered a tax for purposes of this part.
• California Revenue and Taxation Code Section 43009
  "In this state" means within the exterior limits of the State of California and includes all territory within those limits owned by or ceded to...
• California Revenue and Taxation Code Section 43010
  "Department" means the Department of Toxic Substances Control.
• California Revenue and Taxation Code Section 43010.1
  Notwithstanding Section 43010, for purposes of the fees administered under Sections 43056 and 43057, "department" means the State Department of Health Services.
• California Revenue and Taxation Code Section 43011
  "Director" means the Director of Toxic Substances Control.
• California Revenue and Taxation Code Section 43011.1
  Notwithstanding Section 43011, for purposes of the fees administered under Sections 43056 and 43057, "director" means the State Director of Health Services.
• California Revenue and Taxation Code Section 43012
  For purposes of this part, "taxpayer" means any person liable for the payment of a fee or a tax specified in subdivision (a) of Section...
• California Revenue and Taxation Code Section 43013
  For purposes of this part, "feepayer" has the same meaning as taxpayer, as defined in Section 43012.
• California Revenue and Taxation Code Section 43051
  The fee imposed pursuant to Section 25174.1 of the Health and Safety Code shall be administered and collected by the board in accordance with this
• California Revenue and Taxation Code Section 43053
  The fees imposed pursuant to Sections 25205.2, 25205.5, 25205.7, and 25205.14 of the Health and Safety Code shall be administered and collected by the board...
• California Revenue and Taxation Code Section 43054
  The fees imposed pursuant to Section 25205.6 of the Health and Safety Code shall be administered and collected by the board in accordance with this
• California Revenue and Taxation Code Section 43055
  The surcharge imposed pursuant to Section 25205.9 of the Health and Safety Code, as that section read on December 31, 1997, and was repealed by...
• California Revenue and Taxation Code Section 43056
  The fee imposed pursuant to Section 105190 of the Health and Safety Code shall be administered and collected by the board in accordance with this
• California Revenue and Taxation Code Section 43057
  The fee imposed pursuant to Section 105310 of the Health and Safety Code shall be administered and collected by the board in accordance with this
• California Revenue and Taxation Code Section 43101
  Every person, as defined in Section 25118 of the Health and Safety Code, who is subject to the fees specified in subdivision (a) of Section...
• California Revenue and Taxation Code Section 43102
  The board, whenever it deems it necessary to ensure compliance with this part, may require any person subject to this part to place with it...
• California Revenue and Taxation Code Section 43151
  (a) The fee imposed pursuant to Section 25174.1 of the Health and Safety Code, which is a tax collected and administered under Section 43051, is...
• California Revenue and Taxation Code Section 43152
  (a) The board shall establish and annually submit to each generator of hazardous waste a consolidated statement of fees required to be paid by the...
• California Revenue and Taxation Code Section 43152.6
  (a) The fee imposed pursuant to Section 25205.2 of the Health and Safety Code which is collected and administered under Section 43053 of this code...
• California Revenue and Taxation Code Section 43152.7
  (a) The fee imposed pursuant to Section 25205.5 of the Health and Safety Code which is collected and administered under Section 43053 is due and...
• California Revenue and Taxation Code Section 43152.8
  (a) The department shall notify the board of the occurrence of any of the following: (1) The issuance of a hazardous waste facilities permit or...
• California Revenue and Taxation Code Section 43152.9
  (a) The fee imposed pursuant to Section 25205.6 of the Health and Safety Code, which is collected and administered under Section 43054, is due and...
• California Revenue and Taxation Code Section 43152.10
  The fees imposed pursuant to Sections 25205.7, 25205.8, 25205.14, 25221, and 25343 of the Health and Safety Code, which are collected and administered under Sections...
• California Revenue and Taxation Code Section 43152.11
  (a) The surcharge imposed pursuant to Section 25205.9 of the Health and Safety Code, which is collected and administered under Section 43055, is due and...
• California Revenue and Taxation Code Section 43152.12
  (a) In addition to the requirements imposed pursuant to Section 43152.6, every operator of a facility subject to the fee specified in Section 25205.2 of...
• California Revenue and Taxation Code Section 43152.13
  (a) The fee imposed pursuant to Section 105190 of the Health and Safety Code, which is collected and administered under Section 43056, is due and...
• California Revenue and Taxation Code Section 43152.14
  The fee imposed pursuant to Section 105310 of the Health and Safety Code, that is collected and administered under Section 43057, is due and payable...
• California Revenue and Taxation Code Section 43152.15
  (a) In addition to the requirements imposed pursuant to Sections 43152.7 and 43152.11, every generator subject to the fees specified in Sections 25205.5 and 25205.9...
• California Revenue and Taxation Code Section 43152.16
  (a) The board shall issue refunds, if directed to do so by the department, upon making the certification specified in subdivision (d), for some, or...
• California Revenue and Taxation Code Section 43153
  The board, if it deems it necessary in order to facilitate the administration of this part, may require returns and payments specified under Section 43151...
• California Revenue and Taxation Code Section 43154
  The board for good cause may extend, for a period of time not to exceed one month, the time for making any return or paying...
• California Revenue and Taxation Code Section 43155
  (a) Any person who fails to pay any tax or prepayment, except amounts of determinations made by the board under Article 2 (commencing with Section...
• California Revenue and Taxation Code Section 43155.5
  (a) If the board finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per...
• California Revenue and Taxation Code Section 43157
  (a) If the board finds that a person's failure to make a timely return, prepayment, or payment is due to reasonable cause and circumstances beyond...
• California Revenue and Taxation Code Section 43158
  If the board finds that a person's failure to make a timely return or payment was due to disaster, and occurred notwithstanding the exercise of...
• California Revenue and Taxation Code Section 43158.5
  (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure...
• California Revenue and Taxation Code Section 43159
  (a) If the board finds that a person's failure to make a timely return or payment is due to the person's reasonable reliance on written...
• California Revenue and Taxation Code Section 43159.1
  (a) Under regulations prescribed by the board, except for a fee imposed pursuant to Section 105310 of the Health and Safety Code, if: (1) A...
• California Revenue and Taxation Code Section 43159.2
  (a) Under regulations prescribed by the board, with respect to a fee imposed pursuant to Section 105310 of the Health and Safety Code, if: (1)...
• California Revenue and Taxation Code Section 43160
  Every person who is required to file the returns and make the payments specified in Section 43151, 43152.6, 43152.7, 43152.9, 43152.11, 43152.13, 43152.14, or 43153...
• California Revenue and Taxation Code Section 43170
  (a) Any person whose estimated tax liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant...
• California Revenue and Taxation Code Section 43171
  If the board finds that a person's failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to...
• California Revenue and Taxation Code Section 43172
  (a) "Electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through...
• California Revenue and Taxation Code Section 43173
  (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and...
• California Revenue and Taxation Code Section 43201
  (a) If the board is dissatisfied with the return or report filed or the amount of tax paid to the state by any taxpayer, or...
• California Revenue and Taxation Code Section 43202
  (a) Except in the case of fraud, intent to evade this part, authorized rules and regulations, or failure to make a return, every notice of...
• California Revenue and Taxation Code Section 43203
  In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be mailed within...
• California Revenue and Taxation Code Section 43204
  If before the expiration of the time prescribed in Section 43202 for the mailing of a notice of deficiency determination the taxpayer has consented in...
• California Revenue and Taxation Code Section 43301
  Any person from whom an amount is determined to be due under Article 2 (commencing with Section 43201), or any person directly interested, may petition...
• California Revenue and Taxation Code Section 43302
  Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended...
• California Revenue and Taxation Code Section 43303
  If a petition for redetermination is filed within the 30-day period, the board shall reconsider the amount determined to be due, and, if the person...
• California Revenue and Taxation Code Section 43304
  The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim...
• California Revenue and Taxation Code Section 43305
  The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of notice thereof.
• California Revenue and Taxation Code Section 43306
  All amounts determined to be due by the board under Article 2 (commencing with Section 43201) are due and payable at the time they become...
• California Revenue and Taxation Code Section 43307
  Any notice required by this article shall be served personally or by mail in the same manner as prescribed for service of notice by Section
• California Revenue and Taxation Code Section 43350
  If the board believes that the collection of any amount of tax will be jeopardized by delay, it shall thereupon make a determination of the...
• California Revenue and Taxation Code Section 43351
  The taxpayer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 4 (commencing with Section 43301),...
• California Revenue and Taxation Code Section 43352
  In accordance with such rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an...
• California Revenue and Taxation Code Section 43401
  The board may bring such legal actions as are necessary to collect any deficiency in the tax required to be paid, and, upon the board's...
• California Revenue and Taxation Code Section 43402
  In any suit brought to enforce the rights of the state with respect to taxes, a certificate by the board showing the delinquency shall be...
• California Revenue and Taxation Code Section 43413
  (a) If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount...
• California Revenue and Taxation Code Section 43414
  (a) If the board determines that the amount of tax, interest, and penalties are sufficiently secured by a lien on other property or that the...
• California Revenue and Taxation Code Section 43421
  At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or within 10...
• California Revenue and Taxation Code Section 43422
  The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for their services as are provided by law...
• California Revenue and Taxation Code Section 43423
  The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him...
• California Revenue and Taxation Code Section 43431
  Whenever any taxpayer is delinquent in the payment of the tax, the board, or its authorized representative, may seize any property, real or personal, of...
• California Revenue and Taxation Code Section 43432
  Notice of the sale, and the time and place thereof, shall be given to the delinquent taxpayer and to all persons who have an interest...
• California Revenue and Taxation Code Section 43433
  At the sale the property shall be sold by the board, or by its authorized agent, in accordance with law and the notice, and the...
• California Revenue and Taxation Code Section 43434
  If upon the sale the moneys received exceed the amount of all taxes, penalties, and costs due the state from the taxpayer, the board shall...
• California Revenue and Taxation Code Section 43441
  If any taxpayer is delinquent in the payment of any obligations imposed by this part, or in the event a determination has been made against...
• California Revenue and Taxation Code Section 43442
  After receiving the notice the person so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in...
• California Revenue and Taxation Code Section 43443
  All persons so notified shall immediately, after receipt of the notice, advise the board of all credits, other personal property, or debts in their possession,...
• California Revenue and Taxation Code Section 43444
  If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required...
• California Revenue and Taxation Code Section 43444.2
  (a) The board may, by notice of levy served personally or by first-class mail, require all persons having in their possession, or under their control,...
• California Revenue and Taxation Code Section 43444.3
  (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the...
• California Revenue and Taxation Code Section 43445
  The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or Attorney General constitutes an election...
• California Revenue and Taxation Code Section 43446
  The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the...
• California Revenue and Taxation Code Section 43447
  The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for...
• California Revenue and Taxation Code Section 43448
  (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together...
• California Revenue and Taxation Code Section 43448.5
  The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 43448 an...
• California Revenue and Taxation Code Section 43449
  (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount...
• California Revenue and Taxation Code Section 43451
  If the board determines that any amount of tax, penalty, or interest has been paid more than once or has been erroneously or illegally collected...
• California Revenue and Taxation Code Section 43451.5
  When an amount represented by a person who is a feepayer under this part to a customer as constituting reimbursement for fees due under this...
• California Revenue and Taxation Code Section 43452
  (a) Except as provided in subdivisions (b), (e), and (f), no refund shall be approved by the board after three years from the date the...
• California Revenue and Taxation Code Section 43452.1
  (a) The limitation period specified in Section 43452 shall be suspended during any period of a person's life that the person is financially disabled. (b)...
• California Revenue and Taxation Code Section 43452.2
  Notwithstanding Section 43452, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use...
• California Revenue and Taxation Code Section 43453
  Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the state on account of the
• California Revenue and Taxation Code Section 43454
  Within 30 days after disallowing any claim, in whole or in part, the board shall serve written notice of its action on the claimant, such...
• California Revenue and Taxation Code Section 43455
  Interest shall be computed, allowed, and paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to...
• California Revenue and Taxation Code Section 43456
  (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b)...
• California Revenue and Taxation Code Section 43471
  No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this...
• California Revenue and Taxation Code Section 43472
  No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or...
• California Revenue and Taxation Code Section 43473
  Within 90 days after the mailing of the notice of the board' s action upon a claim for refund or credit, the claimant may bring...
• California Revenue and Taxation Code Section 43474
  If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to...
• California Revenue and Taxation Code Section 43475
  Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the state on account of...
• California Revenue and Taxation Code Section 43476
  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due from the plaintiff, and the...
• California Revenue and Taxation Code Section 43477
  In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have...
• California Revenue and Taxation Code Section 43478
  A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any tax paid when the...
• California Revenue and Taxation Code Section 43481
  (a) The Controller may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in...
• California Revenue and Taxation Code Section 43482
  In any action brought pursuant to subdivision (a) of Section 43481, the court may, with the consent of the Attorney General, order a change in...
• California Revenue and Taxation Code Section 43483
  The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 43481, and the provisions of the Code of Civil Procedure relating...
• California Revenue and Taxation Code Section 43484
  (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of tax nor any party related...
• California Revenue and Taxation Code Section 43491
  If any amount has been illegally determined, either by the person filing the return or by the board, the board shall certify the amount determined...
• California Revenue and Taxation Code Section 43501
  The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of...
• California Revenue and Taxation Code Section 43502
  The board may make such examinations of the books and records of any taxpayer as it may deem necessary in carrying out the provisions of...
• California Revenue and Taxation Code Section 43503
  The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties under this part.
• California Revenue and Taxation Code Section 43504
  A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal...
• California Revenue and Taxation Code Section 43505
  Any information regarding hazardous wastes which is available to the board shall be made available to the department.
• California Revenue and Taxation Code Section 43506
  (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation...
• California Revenue and Taxation Code Section 43511
  The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
• California Revenue and Taxation Code Section 43512
  (a) The board shall establish the position of the Taxpayers' Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution...
• California Revenue and Taxation Code Section 43513
  (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers...
• California Revenue and Taxation Code Section 43514
  The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes...
• California Revenue and Taxation Code Section 43515
  The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedure, remedies, and the rights and obligations of...
• California Revenue and Taxation Code Section 43516
  (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate...
• California Revenue and Taxation Code Section 43517
  The board shall develop and implement a program that will evaluate an individual employee's or officer's performance with respect to his or her contact with...
• California Revenue and Taxation Code Section 43518
  The board shall, in cooperation with the Toxic Substances Control Department of the California EPA, the Taxpayers' Rights Advocate, and other interested taxpayer-oriented groups, develop...
• California Revenue and Taxation Code Section 43519
  Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include...
• California Revenue and Taxation Code Section 43520
  (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the...
• California Revenue and Taxation Code Section 43521
  (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct...
• California Revenue and Taxation Code Section 43522
  (a) It is the intent of the Legislature that the State Board of Equalization, its staff, and the Attorney General pursue settlements as authorized under...
• California Revenue and Taxation Code Section 43522.5
  (a) (1) Beginning on January 1, 2007, the executive director and chief counsel of the board, or their delegates, may compromise any final tax liability...
• California Revenue and Taxation Code Section 43523
  (a) The board shall release any levy or notice to withhold issued pursuant to this part on any property in the event that the expense...
• California Revenue and Taxation Code Section 43523.5
  (a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the...
• California Revenue and Taxation Code Section 43524
  Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure...
• California Revenue and Taxation Code Section 43525
  (a) A taxpayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by...
• California Revenue and Taxation Code Section 43526
  (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with...
• California Revenue and Taxation Code Section 43527
  (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an action...
• California Revenue and Taxation Code Section 43551
  All taxes, interest, and penalties imposed and all amounts of tax required to be paid to the state pursuant to Sections 43051, 43053, and 43055,...
• California Revenue and Taxation Code Section 43552
  All taxes, interest, and penalties imposed and all amounts of tax required to be paid to the state pursuant to Section 43054 shall be paid...
• California Revenue and Taxation Code Section 43553
  All taxes, interest, and penalties imposed on all amounts of tax required to be paid to the state pursuant to Section 43056 shall be paid...
• California Revenue and Taxation Code Section 43554
  All fees, interest, and penalties imposed and all amounts of fees required to be paid to the state pursuant to Section 43057 shall be paid...
• California Revenue and Taxation Code Section 43555
  Notwithstanding Section 43551, all amounts required to be paid to the state pursuant to Section 43051, 43053, 43054, and 43055 by the United States and...
• California Revenue and Taxation Code Section 43602
  Any person who refuses to furnish any return or report required to be made, or who refuses to furnish a supplemental return or other data...
• California Revenue and Taxation Code Section 43603
  Any person who knowingly or willfully files a false tax return with the board, and any person who refuses to permit the board or any...
• California Revenue and Taxation Code Section 43604
  Any person who willfully evades or attempts in any manner to evade or defeat the payment of the tax imposed by this part is guilty...
• California Revenue and Taxation Code Section 43605
  Every person convicted for a violation of any of the provisions of this part for which another penalty or punishment is not specifically provided for...
• California Revenue and Taxation Code Section 43606
  Every person convicted of a felony for a violation of any of the provisions of this part for which another punishment is not specifically provided...
• California Revenue and Taxation Code Section 43607
  Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense.
• California Revenue and Taxation Code Section 43651
  (a) The board shall provide any and all information obtained under this part to the department. (b) The department and the board may utilize any...
• California Revenue and Taxation Code Section 43800
  This part shall be known, and may be cited, as the Hazardous Spill Prevention Fee Law.
• California Revenue and Taxation Code Section 43801
  The collection and administration of the fee imposed by Article 10 (commencing with Section 7710) of Chapter 1 of Division 4 of the Public Utilities...
• California Revenue and Taxation Code Section 43802
  "Department" means the Department of Toxic Substances Control.
• California Revenue and Taxation Code Section 43803
  "Director" means the Director of Toxic Substances Control.
• California Revenue and Taxation Code Section 43804
  "Hazardous material" means any of the following: (1) A hazardous material as defined in Section 172 of Title 49 of the Code of Federal Regulations....
• California Revenue and Taxation Code Section 43805
  "Hazardous waste" has the same meaning as defined in Section 25117 of the Health and Safety Code.
• California Revenue and Taxation Code Section 43806
  (a) "Surface transporter" means any surface transporter required to pay the fee established pursuant to Section 7714.5 of the Public Utilities Code. (b) Notwithstanding subdivision...
• California Revenue and Taxation Code Section 43807
  The fee imposed on surface transporters of hazardous materials pursuant to Section 7714.5 of the Public Utilities Code shall be administered and collected by the...
• California Revenue and Taxation Code Section 43808
  All fees, interest, and penalties imposed and all amounts of fees required to be paid to the state pursuant to Section 43807 shall be paid...
• California Revenue and Taxation Code Section 43810
  Notwithstanding Section 55381, for purposes of the fee administered under Section 43807, "department" means the Department of Toxic Substances Control.
• California Revenue and Taxation Code Section 44000
  This part shall be known, and may be cited, as the Marine Invasive Species Fee Collection Law.
• California Revenue and Taxation Code Section 44001
  For purposes of this part, "board" means the State Board of Equalization.
• California Revenue and Taxation Code Section 44002
  The collection and administration of the fee imposed by Chapter 4 (commencing with Section 71215) of Division 36 of the Public Resources Code shall be...
• California Revenue and Taxation Code Section 44003
  The fee imposed on owners or operators of vessels pursuant to Section 71215 of the Public Resources Code shall be administered and collected by the...
• California Revenue and Taxation Code Section 44004
  Every person, as defined in Section 55002, who is subject to the fees imposed by Chapter 4 (commencing with Section 71215) of Division 36 of...
• California Revenue and Taxation Code Section 44005
  Except as authorized in Section 44006, the fee imposed on owners or operators of vessels pursuant to Section 71215 of the Public Resources Code is...
• California Revenue and Taxation Code Section 44006
  In order to facilitate the administration of this part and in lieu of issuing an assessment for the fee, the board may authorize the feepayer...
• California Revenue and Taxation Code Section 44007
  All fees, interest, and penalties imposed and all fees required to be paid to the state pursuant to Section 71215 of the Public Resources Code...
• California Revenue and Taxation Code Section 45001
  This part shall be known, and may be cited, as the Integrated Waste Management Fee Law.
• California Revenue and Taxation Code Section 45002
  The collection and administration of the fee imposed pursuant to Section 48000 of the Public Resources Code shall be governed by the definitions contained in...
• California Revenue and Taxation Code Section 45003
  Except where the context otherwise requires, the definitions contained in this chapter shall govern the construction of this part.
• California Revenue and Taxation Code Section 45004
  The provisions of this part, insofar as they are substantially the same as existing provisions of law relating to the same subject matter, shall be...
• California Revenue and Taxation Code Section 45005
  Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but all procedures taken shall...
• California Revenue and Taxation Code Section 45006
  "Person" includes any individual, firm, cooperative organization, fraternal organization, corporation, limited liability company, estate, trust, business trust receiver, trustee, syndicate, this state, any county, city...
• California Revenue and Taxation Code Section 45007
  "Board" means the State Board of Equalization.
• California Revenue and Taxation Code Section 45008
  "In this state" means within the exterior limits of the State of California and includes all territory within those limits owned by or ceded to...
• California Revenue and Taxation Code Section 45009
  "Fee payer" means any person who is liable for payment of the fee imposed pursuant to Section 48000 of the Public Resources Code.
• California Revenue and Taxation Code Section 45051
  The fee imposed pursuant to Section 48000 of the Public Resources Code shall be administered and collected by the board in accordance with this part.
• California Revenue and Taxation Code Section 45101
  Every person who operates a solid waste landfill required to have a solid waste facilities permit pursuant to Chapter 3 (commencing with Section 44001) of...
• California Revenue and Taxation Code Section 45102
  The board, whenever it deems it necessary to ensure compliance with this part, may require any person subject to this part to place with it...
• California Revenue and Taxation Code Section 45151
  (a) The fee imposed pursuant to Section 48000 of the Public Resources Code is due and payable to the board quarterly on or before the...
• California Revenue and Taxation Code Section 45152
  (a) The board for good cause may extend, for not to exceed one month, the time for making any report or return or paying any...
• California Revenue and Taxation Code Section 45153
  (a) Any person who fails to pay any fee to the state or any amount of fee required to be paid to the state, except...
• California Revenue and Taxation Code Section 45153.5
  (a) If the board finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per...
• California Revenue and Taxation Code Section 45155
  (a) If the board finds that a person's failure to make a timely report or return or payment is due to reasonable cause and circumstances...
• California Revenue and Taxation Code Section 45156
  If the board finds that a person's failure to make a timely return or payment was due to disaster, and occurred notwithstanding the exercise of...
• California Revenue and Taxation Code Section 45156.5
  (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure...
• California Revenue and Taxation Code Section 45157
  (a) If the board finds that a person's failure to make a timely report or payment is due to the person's reasonable reliance on written...
• California Revenue and Taxation Code Section 45158
  (a) Under regulations prescribed by the board, if: (1) A fee liability under this part was understated by a failure to file a return required...
• California Revenue and Taxation Code Section 45160
  (a) Any person whose estimated fee liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant...
• California Revenue and Taxation Code Section 45161
  If the board finds that a person's failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to...
• California Revenue and Taxation Code Section 45162
  (a) "Electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through...
• California Revenue and Taxation Code Section 45163
  (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and...
• California Revenue and Taxation Code Section 45201
  (a) If the board is dissatisfied with the report or return filed or the amount of fee paid to the state by any fee payer,...
• California Revenue and Taxation Code Section 45202
  Except in the case of fraud, intent to evade this part or rules and regulations adopted under this part, or failure to make a report...
• California Revenue and Taxation Code Section 45203
  If, before the expiration of the time prescribed in Section 45202 for the mailing of a notice of deficiency determination, the fee payer has consented...
• California Revenue and Taxation Code Section 45301
  Any person from whom an amount is determined to be due under Article 2 (commencing with Section 45201), or any person directly interested, may petition...
• California Revenue and Taxation Code Section 45302
  Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended...
• California Revenue and Taxation Code Section 45303
  If a petition for redetermination is filed within the 30-day period, the board shall reconsider the amount determined to be due, and, if the person...
• California Revenue and Taxation Code Section 45304
  The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim...
• California Revenue and Taxation Code Section 45305
  The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of notice thereof.
• California Revenue and Taxation Code Section 45306
  All amounts determined to be due by the board under Article 2 (commencing with Section 45201) are due and payable at the time they become...
• California Revenue and Taxation Code Section 45307
  Any notice required by this article shall be served personally or by mail in the same manner as prescribed for service of notice by Section
• California Revenue and Taxation Code Section 45351
  If the board finds and determines that the collection of any amount of fee will be jeopardized by delay, it shall thereupon make a determination...
• California Revenue and Taxation Code Section 45352
  The fee payer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 3 (commencing with Section...
• California Revenue and Taxation Code Section 45353
  In accordance with rules and regulations which the board may adopt, the person against whom a jeopardy determination is made may apply for an administrative...
• California Revenue and Taxation Code Section 45401
  The board may bring any legal action necessary to collect any deficiency in the fee required to be paid, and, upon the board's request, the...
• California Revenue and Taxation Code Section 45402
  In any action brought to enforce the rights of the state with respect to any fee, a certificate by the board showing the delinquency shall...
• California Revenue and Taxation Code Section 45451
  (a) If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount...
• California Revenue and Taxation Code Section 45452
  (a) If the board determines that the amount of any fee, interest, and penalties are sufficiently secured by a lien on other property or that...
• California Revenue and Taxation Code Section 45501
  At any time within three years after any person is delinquent in the payment of any amount required to be paid under this part, or...
• California Revenue and Taxation Code Section 45502
  The board may pay or advance to the sheriff or marshal, the same fees, commissions, or expenses for services as are provided by law for...
• California Revenue and Taxation Code Section 45503
  The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him...
• California Revenue and Taxation Code Section 45551
  Whenever any fee payer is delinquent in the payment of the fee, the board, or its authorized representative, may seize any property, real or personal,...
• California Revenue and Taxation Code Section 45552
  Notice of the sale, and the time and place thereof, shall be given to the delinquent fee payer and to all persons who have an...
• California Revenue and Taxation Code Section 45553
  At the sale the property shall be sold by the board, or by its authorized agent, in accordance with law and the notice, and the...
• California Revenue and Taxation Code Section 45554
  If, after the sale, the money received exceeds the amount of all fees, penalties, and costs due the state from the fee payer, the board...
• California Revenue and Taxation Code Section 45601
  If any fee payer is delinquent in the payment of any obligation imposed by this part, or if any determination has been made against a...
• California Revenue and Taxation Code Section 45602
  After receiving the notice, the persons so notified shall not transfer or make any other disposition of the credits, other personal property, or debts in...
• California Revenue and Taxation Code Section 45603
  All persons so notified shall immediately, after receipt of the notice, advise the board of all credits, other personal property, or debts in their possession,...
• California Revenue and Taxation Code Section 45604
  If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required...
• California Revenue and Taxation Code Section 45605
  (a) The board may, by notice of levy served personally or by first-class mail, require all persons having in their possession, or under their control,...
• California Revenue and Taxation Code Section 45605.5
  (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the...
• California Revenue and Taxation Code Section 45606
  The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or by the Attorney General constitutes...
• California Revenue and Taxation Code Section 45607
  The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the...
• California Revenue and Taxation Code Section 45608
  The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for...
• California Revenue and Taxation Code Section 45609
  (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any fees due, together...
• California Revenue and Taxation Code Section 45609.5
  The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 45609 an...
• California Revenue and Taxation Code Section 45610
  (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of fee, interest, penalty, or other amount...
• California Revenue and Taxation Code Section 45651
  If the board determines that any amount of fee, penalty, or interest has been paid more than once or has been erroneously or illegally collected...
• California Revenue and Taxation Code Section 45651.5
  Except as provided in Section 48008 of the Public Resources Code, when an amount represented by a person who is a feepayer under this part...
• California Revenue and Taxation Code Section 45652
  (a) Except as provided in subdivision (b), no refund shall be approved by the board after three years from the due date of the payment...
• California Revenue and Taxation Code Section 45652.1
  (a) The limitation period specified in Section 45652 shall be suspended during any period of a person's life that the person is financially disabled. (b)...
• California Revenue and Taxation Code Section 45652.2
  Notwithstanding Section 45652, a refund of an overpayment of any fee, penalty, or interest collected by the board by means of levy, through the use...
• California Revenue and Taxation Code Section 45653
  Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the state on account of the
• California Revenue and Taxation Code Section 45654
  Within 30 days after disallowing any claim, in whole or in part, the board shall serve written notice of its action on the claimant pursuant...
• California Revenue and Taxation Code Section 45655
  Interest shall be computed, allowed, and paid upon any overpayment of any amount of fee at the modified adjusted rate per month established pursuant to...
• California Revenue and Taxation Code Section 45656
  (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b)...
• California Revenue and Taxation Code Section 45701
  No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this...
• California Revenue and Taxation Code Section 45702
  No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or...
• California Revenue and Taxation Code Section 45703
  Within 90 days after the mailing of the notice of the board' s action upon a claim for refund or credit, the claimant may bring...
• California Revenue and Taxation Code Section 45704
  If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to...
• California Revenue and Taxation Code Section 45705
  Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the state on account of...
• California Revenue and Taxation Code Section 45706
  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any fees due from the plaintiff, and the...
• California Revenue and Taxation Code Section 45707
  In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have...
• California Revenue and Taxation Code Section 45708
  A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any fee paid when the...
• California Revenue and Taxation Code Section 45751
  (a) The Controller may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in...
• California Revenue and Taxation Code Section 45752
  In any action brought pursuant to subdivision (a) of Section 45751, the court may, with the consent of the Attorney General, order a change in...
• California Revenue and Taxation Code Section 45752
  (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of fee nor any party related...
• California Revenue and Taxation Code Section 45753
  The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 45751, and the provisions of the Code of Civil Procedure relating...
• California Revenue and Taxation Code Section 45801
  If any amount has been illegally determined, either by the person filing the return or by the board, the board shall certify the amount determined...
• California Revenue and Taxation Code Section 45851
  The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.
• California Revenue and Taxation Code Section 45852
  The board may make such examinations of the books and records of any fee payer as it may deem necessary in carrying out this part.
• California Revenue and Taxation Code Section 45853
  The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties under this part.
• California Revenue and Taxation Code Section 45854
  A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal...
• California Revenue and Taxation Code Section 45855
  Any information regarding solid wastes which is available to the board shall be made available to the Department of Resources Recycling and Recovery.
• California Revenue and Taxation Code Section 45855.5
  (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation...
• California Revenue and Taxation Code Section 45856
  The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
• California Revenue and Taxation Code Section 45857
  (a) The board shall establish the position of the Taxpayers' Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution...
• California Revenue and Taxation Code Section 45858
  (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Fee...
• California Revenue and Taxation Code Section 45859
  The board shall conduct an annual hearing before the full board where industry representatives and individual fee payers are allowed to present their proposals on...
• California Revenue and Taxation Code Section 45860
  The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of...
• California Revenue and Taxation Code Section 45861
  (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate...
• California Revenue and Taxation Code Section 45862
  The board shall develop and implement a program that will evaluate an individual employee's or officer's performance with respect to his or her contact with...
• California Revenue and Taxation Code Section 45863
  The board shall, in cooperation with the Department of Resources Recycling and Recovery, the Taxpayers' Rights Advocate, and other interested taxpayer-oriented groups, develop a plan...
• California Revenue and Taxation Code Section 45864
  Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include...
• California Revenue and Taxation Code Section 45865
  (a) Every fee payer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of...
• California Revenue and Taxation Code Section 45866
  (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct...
• California Revenue and Taxation Code Section 45867
  (a) It is the intent of the Legislature that the State Board of Equalization, its staff, and the Attorney General pursue settlements as authorized under...
• California Revenue and Taxation Code Section 45867.5
  (a) (1) Beginning on January 1, 2007, the executive director and chief counsel of the board, or their delegates, may compromise any final fee liability...
• California Revenue and Taxation Code Section 45868
  (a) The board shall release any levy or notice to withhold issued pursuant to this part on any property in the event that the expense...
• California Revenue and Taxation Code Section 45868.5
  (a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the...
• California Revenue and Taxation Code Section 45869
  Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure...
• California Revenue and Taxation Code Section 45870
  (a) A feepayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by...
• California Revenue and Taxation Code Section 45871
  (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with...
• California Revenue and Taxation Code Section 45872
  (a) If any officer or employee of the board recklessly disregards board-published procedures, a fee payer aggrieved by that action or omission may bring an...
• California Revenue and Taxation Code Section 45901
  All fees, interest, and penalties imposed and all amounts of fee required to be paid to the state pursuant to Section 45051 shall be paid...
• California Revenue and Taxation Code Section 45951
  Any person who refuses to furnish any return or report required to be made, or who refuses to furnish a supplemental return or other data...
• California Revenue and Taxation Code Section 45952
  Any person who knowingly or willfully files a false return or report with the board, and any person who refuses to permit the board or...
• California Revenue and Taxation Code Section 45953
  Any person who willfully evades or attempts in any manner to evade or defeat the payment of the fee imposed by this part is guilty...
• California Revenue and Taxation Code Section 45954
  Every person convicted for a violation of any provision of this part for which another penalty or punishment is not specifically provided for in this...
• California Revenue and Taxation Code Section 45955
  Every person convicted of a felony for a violation of any provision of this part for which another punishment is not specifically provided for in...
• California Revenue and Taxation Code Section 45956
  Any prosecution for violation of any provision of this part shall be instituted within three years after the commission of the offense.
• California Revenue and Taxation Code Section 45981
  (a) The board shall provide any information obtained under this part to the Department of Resources Recycling and Recovery. (b) The Department of Resources Recycling...
• California Revenue and Taxation Code Section 45982
  Neither the Department of Resources Recycling and Recovery, nor any person having an administrative duty under Part 9 (commencing with Section 15600) of Division 3...
• California Revenue and Taxation Code Section 45983
  Notwithstanding Section 45982, the successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, may be given information regarding the determination of any unpaid...
• California Revenue and Taxation Code Section 45984
  Nothing in this chapter limits or increases public access to information on any aspect of solid waste generation or disposal collected pursuant to other state...
• California Revenue and Taxation Code Section 46001
  This part shall be known and may be cited as the Oil Spill Response, Prevention, and Administration Fees Law.
• California Revenue and Taxation Code Section 46002
  The collection and administration of the fees referred to in Sections 46051 and 46052 shall be governed by the definitions contained in Chapter 7.4 (commencing...
• California Revenue and Taxation Code Section 46003
  Except where the context otherwise requires, the definitions contained in this chapter govern the construction of this part.
• California Revenue and Taxation Code Section 46004
  The provisions of this part, insofar as they are substantially the same as existing provisions of law relating to the same subject matter, shall be...
• California Revenue and Taxation Code Section 46005
  Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but all procedures taken shall...
• California Revenue and Taxation Code Section 46006
  "Administrator" means the chief deputy director of the Department of Fish and Game appointed by the Governor pursuant to Section 8670.4 of the Government Code.
• California Revenue and Taxation Code Section 46007
  "Barges" means any relatively flat-bottomed, waterborne vessel which is propelled by being pulled or pushed by another vessel, and is constructed or adapted to carry...
• California Revenue and Taxation Code Section 46008
  "Barrel" means 42 gallons of crude oil or petroleum products.
• California Revenue and Taxation Code Section 46009
  "Board" means the State Board of Equalization.
• California Revenue and Taxation Code Section 46010
  "Crude oil" means petroleum in an unrefined or natural state, including condensate and natural gasoline.
• California Revenue and Taxation Code Section 46011
  "Discharge" means any release of at least one barrel of oil into marine waters which is not authorized by any federal, state, or local government
• California Revenue and Taxation Code Section 46012
  "Designated amount" means an amount equal to one hundred nine million seven hundred fifty thousand dollars ($109,750,000), subject to the following: (a) Fifty-four million eight...
• California Revenue and Taxation Code Section 46013
  "Feepayer" means any person who may be liable for the payment of a fee imposed by either Section 8670.40 or 8670.48 of the Government Code.
• California Revenue and Taxation Code Section 46014
  "Independent crude oil producer" means any person or entity producing crude oil within this state who does not refine crude oil into product, and who...
• California Revenue and Taxation Code Section 46015
  "Local government" means any chartered or general law city, chartered or general law county, or any city and county.
• California Revenue and Taxation Code Section 46016
  "Marine facility" means any facility of any kind, other than a vessel, which is or was used for the purposes of exploring for, drilling for,...
• California Revenue and Taxation Code Section 46017
  "Marine terminal" means any marine facility used for transferring crude oil or petroleum products to or from tankers or barges. For the purposes of this...
• California Revenue and Taxation Code Section 46018
  "Marine waters" means those waters subject to tidal influence, and includes the waterways used for waterborne commercial vessel traffic to the Port of Sacramento and...
• California Revenue and Taxation Code Section 46019
  (a) "Operator" means any of the following: (1) Any person who owns, operates, charters by demise, or leases a vessel. (2) Any person who owns...
• California Revenue and Taxation Code Section 46020
  "Person" means any individual, trust, firm, joint stock company, or corporation, including, but not limited to, a government corporation, partnership, limited liability company, and association....
• California Revenue and Taxation Code Section 46021
  "Petroleum products" means any liquid hydrocarbon at atmospheric temperature and pressure that is the product of the fractionation, distillation, or other refining or processing of...
• California Revenue and Taxation Code Section 46022
  "Pipeline" means any pipeline used at any time to transport crude oil or petroleum products.
• California Revenue and Taxation Code Section 46023
  "Refinery" means a facility or location which refines crude oil, including condensate and natural gasoline, into petroleum products, lubricating oils, coke, or asphalt.
• California Revenue and Taxation Code Section 46024
  "Responsible party" or "party responsible" means any of the following: (a) The owner or transporter of crude oil or petroleum products or a person or...
• California Revenue and Taxation Code Section 46025
  "Spill" means any release of at least one barrel of crude oil or petroleum products into marine waters which is not authorized by any federal,...
• California Revenue and Taxation Code Section 46027
  "State oil spill contingency plan" means the California oil spill contingency plan prepared pursuant to Article 3.5 (commencing with Section 8574.1) of Chapter 7 of...
• California Revenue and Taxation Code Section 46028
  "Tanker" means any self-propelled, waterborne vessel, constructed or adapted for the carriage of crude oil or petroleum products in bulk or in commercial quantities as
• California Revenue and Taxation Code Section 46029
  "Vessel" means a tanker or barge as defined in this chapter.
• California Revenue and Taxation Code Section 46051
  The fee imposed pursuant to Section 8670.40 of the Government Code shall be administered and collected by the board in accordance with this part.
• California Revenue and Taxation Code Section 46052
  The fee imposed pursuant to Section 8670.48 of the Government Code shall be administered and collected by the board in accordance with this part.
• California Revenue and Taxation Code Section 46053
  Any fees collected from an owner of crude oil or petroleum products pursuant to Section 46051 or 46052 which have not been remitted to the...
• California Revenue and Taxation Code Section 46054
  (a) The board shall notify the feepayers that, as of the first of the month following the notification, no fee shall be imposed whenever the...
• California Revenue and Taxation Code Section 46101
  Every person who operates an oil refinery in this state, a marine terminal in marine waters, or operates a pipeline across, under, or through marine...
• California Revenue and Taxation Code Section 46151
  (a) The fees collected and administered under Sections 46051 and 46052 are due and payable to the board monthly on or before the 25th day...
• California Revenue and Taxation Code Section 46152
  The board, if it determines it necessary in order to facilitate the administration of this part, may require returns and payments specified under Section 46151...
• California Revenue and Taxation Code Section 46153
  (a) The board, for good cause, may extend, for a period not to exceed one month, the time for making any return or paying any...
• California Revenue and Taxation Code Section 46154
  (a) Any person who fails to pay any fee to the state or any amount of fee required to be collected and paid to the...
• California Revenue and Taxation Code Section 46154.1
  If the information return pursuant to subdivision (c) of Section 46151 is not filed within the time prescribed, a penalty of five hundred dollars ($500)...
• California Revenue and Taxation Code Section 46154.5
  (a) If the board finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per...
• California Revenue and Taxation Code Section 46156
  (a) If the board finds that a person's failure to make a timely return or payment is due to reasonable cause and circumstances beyond the...
• California Revenue and Taxation Code Section 46157
  (a) If the board finds that a person's failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the...
• California Revenue and Taxation Code Section 46157.5
  (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure...
• California Revenue and Taxation Code Section 46158
  (a) If the board finds that a person's failure to make a timely report or payment is due to the person's reasonable reliance on written...
• California Revenue and Taxation Code Section 46159
  (a) Under regulations prescribed by the board, if: (1) A fee liability under this part was understated by a failure to file a return required...
• California Revenue and Taxation Code Section 46160
  (a) Any person whose estimated fee liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant...
• California Revenue and Taxation Code Section 46161
  If the board finds that a person's failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to...
• California Revenue and Taxation Code Section 46162
  (a) "Electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through...
• California Revenue and Taxation Code Section 46163
  (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and...
• California Revenue and Taxation Code Section 46201
  (a) If the board is dissatisfied with the return filed or the amount of fee paid to the state by any feepayer, the board may...
• California Revenue and Taxation Code Section 46202
  The board shall give to the feepayer written notice of its determination. The notice shall be placed in a sealed envelope, with postage paid, addressed...
• California Revenue and Taxation Code Section 46203
  Except in the case of fraud, intent to evade this part or regulations adopted pursuant thereto, or failure to make a return, every notice of...
• California Revenue and Taxation Code Section 46204
  In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be mailed within...
• California Revenue and Taxation Code Section 46205
  If before the expiration of the time prescribed in Section 46203 for the mailing of a notice of deficiency determination the feepayer has consented in...
• California Revenue and Taxation Code Section 46251
  If any feepayer fails to make a return, the board shall make an estimate of the amount of fee to be paid. The estimate shall...
• California Revenue and Taxation Code Section 46252
  In making a determination, the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period...
• California Revenue and Taxation Code Section 46253
  The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section...
• California Revenue and Taxation Code Section 46254
  If the failure of any person to file a return is due to fraud or an intent to evade this part or regulations adopted pursuant...
• California Revenue and Taxation Code Section 46255
  Promptly after making its determination, the board shall give to the person written notice of the estimate, determination, and penalty, the notice to be served...
• California Revenue and Taxation Code Section 46301
  If the board believes that the collection of any amount of fee will be jeopardized by delay, it shall thereupon make a determination of the...
• California Revenue and Taxation Code Section 46302
  The feepayer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 5 (commencing with Section 46351),...
• California Revenue and Taxation Code Section 46303
  (a) In accordance with such rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for...
• California Revenue and Taxation Code Section 46351
  Any person from whom an amount is determined to be due under Article 2 (commencing with Section 46201) or Article 3 (commencing with Section 46251),...
• California Revenue and Taxation Code Section 46352
  Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended...
• California Revenue and Taxation Code Section 46353
  If a petition for redetermination is filed within the 30-day period, the board shall reconsider the amount determined to be due, and, if the person...
• California Revenue and Taxation Code Section 46354
  The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim...
• California Revenue and Taxation Code Section 46355
  The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of notice thereof.
• California Revenue and Taxation Code Section 46356
  All amounts determined to be due by the board under Article 2 (commencing with Section 46201) or Article 3 (commencing with Section 46251) are due...
• California Revenue and Taxation Code Section 46357
  Any notice required by this article shall be served personally or by mail in the same manner as prescribed for service of notice by Section
• California Revenue and Taxation Code Section 46401
  (a) The board, whenever it determines it to be necessary to ensure compliance with this part, may require any person subject to this part to...
• California Revenue and Taxation Code Section 46402
  If any feepayer is delinquent in the payment of any obligations imposed by this part, or in the event a determination has been made against...
• California Revenue and Taxation Code Section 46403
  After receiving the notice, the person so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in...
• California Revenue and Taxation Code Section 46404
  All persons so notified shall immediately, after receipt of the notice, advise the board of all credits, other personal property, or debts in their possession,...
• California Revenue and Taxation Code Section 46405
  If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required...
• California Revenue and Taxation Code Section 46406
  (a) The board may, by notice of levy served personally or by first-class mail, require all persons having in their possession, or under their control,...
• California Revenue and Taxation Code Section 46407
  (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the...
• California Revenue and Taxation Code Section 46411
  The board may bring any legal actions as are necessary to collect any deficiency in the fee required to be paid, and, upon the board's...
• California Revenue and Taxation Code Section 46412
  In any suit brought to enforce the rights of the state with respect to fees, a certificate by the board showing the delinquency shall be...
• California Revenue and Taxation Code Section 46421
  (a) If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount...
• California Revenue and Taxation Code Section 46422
  (a) If the board determines that the amount of fee, interest, and penalties are sufficiently secured by a lien on other property or that the...
• California Revenue and Taxation Code Section 46431
  At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or the last...
• California Revenue and Taxation Code Section 46432
  The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for their services as are provided by law...
• California Revenue and Taxation Code Section 46433
  The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him...
• California Revenue and Taxation Code Section 46441
  Whenever any feepayer is delinquent in the payment of the fee, the board or its authorized representative may seize any property, real or personal, of...
• California Revenue and Taxation Code Section 46442
  (a) Notice of the sale, and the time and place thereof, shall be given to the delinquent feepayer and to all persons who have an...
• California Revenue and Taxation Code Section 46443
  At the sale, the property shall be sold by the board, or by its authorized agent, in accordance with law and the notice, and the...
• California Revenue and Taxation Code Section 46444
  If, upon the sale, the moneys received exceed the amount of all fees, penalties, and costs due the state from the feepayer, the board shall...
• California Revenue and Taxation Code Section 46451
  If any person liable for any amount under this part sells out his or her business or stock of goods or quits the business, his...
• California Revenue and Taxation Code Section 46452
  (a) If the purchaser of a business or stock of goods fails to withhold from the purchase price as required, he or she shall become...
• California Revenue and Taxation Code Section 46453
  The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the...
• California Revenue and Taxation Code Section 46454
  The obligation of the successor shall be enforced by serving a notice of successor liability on the person. The notice shall be served in the...
• California Revenue and Taxation Code Section 46461
  The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or the Attorney General constitutes an...
• California Revenue and Taxation Code Section 46462
  (a) The amounts required to be paid by any person under this part, together with interest and penalties, shall be satisfied first in any of...
• California Revenue and Taxation Code Section 46463
  The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for...
• California Revenue and Taxation Code Section 46464
  (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any fees due, together...
• California Revenue and Taxation Code Section 46464.5
  The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 46464 an...
• California Revenue and Taxation Code Section 46466
  (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of fee, interest, penalty, or other amount...
• California Revenue and Taxation Code Section 46501
  (a) If the board determines that any amount of fee, penalty, or interest has been paid more than once or has been erroneously or illegally...
• California Revenue and Taxation Code Section 46501.5
  When an amount represented by a person who is a feepayer under this part to a customer as constituting reimbursement for fees due under this...
• California Revenue and Taxation Code Section 46502
  (a) Except as provided in subdivision (b), no refund shall be approved by the board after three years from the due date of the payment...
• California Revenue and Taxation Code Section 46502.1
  (a) The limitation period specified in Section 46502 shall be suspended during any period of the person's life that the person is financially disabled. (b)...
• California Revenue and Taxation Code Section 46502.2
  Notwithstanding Section 46502, a refund of an overpayment of any fee, penalty, or interest collected by the board by means of levy, through the use...
• California Revenue and Taxation Code Section 46503
  Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded.
• California Revenue and Taxation Code Section 46504
  Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the state on account of the
• California Revenue and Taxation Code Section 46505
  Within 30 days after disallowing any claim, in whole or in part, the board shall serve written notice of its action on the claimant, the...
• California Revenue and Taxation Code Section 46506
  Interest shall be computed, allowed, and paid upon any overpayment of any amount of fee at the modified adjusted rate per month established pursuant to...
• California Revenue and Taxation Code Section 46507
  (a) If the board determines that any overpayment has been made intentionally or by reasons of carelessness, it shall not allow any interest thereon. (b)...
• California Revenue and Taxation Code Section 46521
  No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this...
• California Revenue and Taxation Code Section 46522
  No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or...
• California Revenue and Taxation Code Section 46523
  Within 90 days after the mailing of the notice of the board' s action upon a claim for refund or credit, the claimant may bring...
• California Revenue and Taxation Code Section 46524
  If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to...
• California Revenue and Taxation Code Section 46525
  Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the state on account of...
• California Revenue and Taxation Code Section 46526
  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any fees due from the plaintiff, and the...
• California Revenue and Taxation Code Section 46527
  In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have...
• California Revenue and Taxation Code Section 46528
  A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any fee paid when the...
• California Revenue and Taxation Code Section 46541
  (a) The Controller may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in...
• California Revenue and Taxation Code Section 46542
  In any action brought pursuant to subdivision (a) of Section 46541, the court may, with the consent of the Attorney General, order a change in...
• California Revenue and Taxation Code Section 46543
  The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 46541, and the provisions of the Code of Civil Procedure relating...
• California Revenue and Taxation Code Section 46544
  (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of fees nor any party related...
• California Revenue and Taxation Code Section 46551
  (a) If any amount has been illegally determined, either by the person filing the return or by the board, the board shall certify the amount...
• California Revenue and Taxation Code Section 46601
  The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.
• California Revenue and Taxation Code Section 46602
  Every feepayer shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require.
• California Revenue and Taxation Code Section 46603
  The board may make such examinations of the books and records of any feepayer as it may determine to be necessary in carrying out this
• California Revenue and Taxation Code Section 46604
  The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties under this part.
• California Revenue and Taxation Code Section 46605
  A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal...
• California Revenue and Taxation Code Section 46606
  (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation...
• California Revenue and Taxation Code Section 46611
  The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
• California Revenue and Taxation Code Section 46612
  (a) The board shall establish the position of the Taxpayers' Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution...
• California Revenue and Taxation Code Section 46613
  (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Fee...
• California Revenue and Taxation Code Section 46614
  The board shall conduct an annual hearing before the full board where industry representatives and individual feepayers are allowed to present their proposals on changes...
• California Revenue and Taxation Code Section 46615
  The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of...
• California Revenue and Taxation Code Section 46616
  (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate...
• California Revenue and Taxation Code Section 46617
  The board shall develop and implement a program that will evaluate an individual employee's or officer's performance with respect to his or her contact with...
• California Revenue and Taxation Code Section 46618
  The board shall, in cooperation with the Department of Fish and Game, the Taxpayers' Rights Advocate, and other interested feepayer-oriented groups, develop a plan to...
• California Revenue and Taxation Code Section 46619
  Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include...
• California Revenue and Taxation Code Section 46620
  (a) Every fee payer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of...
• California Revenue and Taxation Code Section 46621
  (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct...
• California Revenue and Taxation Code Section 46622
  (a) It is the intent of the Legislature that the State Board of Equalization, its staff, and the Attorney General pursue settlements as authorized under...
• California Revenue and Taxation Code Section 46623
  (a) The board shall release any levy or notice to withhold issued pursuant to this part on any property in the event the expense of...
• California Revenue and Taxation Code Section 46623.5
  (a) Except in any case where the board finds collection of the fee to be in jeopardy, if any property has been levied upon, the...
• California Revenue and Taxation Code Section 46624
  Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure...
• California Revenue and Taxation Code Section 46625
  (a) A feepayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees that are...
• California Revenue and Taxation Code Section 46626
  (a) At least 30 days prior to the filing or recording of a lien pursuant to either Chapter 14 (commencing with Section 7150) or Chapter...
• California Revenue and Taxation Code Section 46627
  (a) If any officer or employee of the board recklessly disregards board-published procedures, a feepayer aggrieved by that action or omission may bring an action...
• California Revenue and Taxation Code Section 46628
  (a) (1) Beginning on January 1, 2007, the executive director and chief counsel of the board, or their delegates, may compromise any final fee liability...
• California Revenue and Taxation Code Section 46628
  (a) (1) The executive director and chief counsel of the board, or their delegates, may compromise any final fee liability where the reduction of fees...
• California Revenue and Taxation Code Section 46651
  All fees, interest, and penalties imposed and all amounts of fee required to be paid to the state pursuant to Sections 46051 and 46052 shall...
• California Revenue and Taxation Code Section 46652
  The money in the Oil Spill Prevention and Administration Fund and the Oil Spill Response Trust Fund shall, upon order of the Controller, be drawn...
• California Revenue and Taxation Code Section 46653
  (a) Except as provided in subdivision (c), the administrator shall direct the board to provide refunds of the excess money whenever the administrator makes both...
• California Revenue and Taxation Code Section 46701
  Any person who refuses to furnish any return required to be made, or who refuses to furnish a supplemental return or other data required by...
• California Revenue and Taxation Code Section 46702
  Any person who knowingly or willfully files a false return with the board, and any person who refuses to permit the board or any of...
• California Revenue and Taxation Code Section 46703
  Any person who willfully evades or attempts in any manner to evade or defeat the payment of the fee imposed by this part is guilty...
• California Revenue and Taxation Code Section 46704
  Every person convicted for a violation of this part for which another penalty or punishment is not specifically provided for in this part is guilty...
• California Revenue and Taxation Code Section 46705
  Every person convicted of a felony for a violation of this part for which another punishment is not specifically provided for in this part shall...
• California Revenue and Taxation Code Section 46706
  Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense.
• California Revenue and Taxation Code Section 46751
  (a) The board shall provide any and all information obtained under this part to the Department of Fish and Game. (b) The Department of Fish...
• California Revenue and Taxation Code Section 50101
  This part shall be known and may be cited as the Underground Storage Tank Maintenance Fee Law.
• California Revenue and Taxation Code Section 50102
  The collection and administration of the fee specified in Section 50108 shall be governed by the definitions contained in Chapter 6.75 (commencing with Section 25299.10)...
• California Revenue and Taxation Code Section 50103
  Except where the context otherwise requires, the definitions contained in this chapter govern the construction of this part.
• California Revenue and Taxation Code Section 50104
  The provisions of this part, insofar as they are substantially the same as existing provisions of law relating to the same subject matter, shall be...
• California Revenue and Taxation Code Section 50105
  Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but these actions or proceedings...
• California Revenue and Taxation Code Section 50106
  "Board" means the State Board of Equalization.
• California Revenue and Taxation Code Section 50107
  "Fee payer" means any person liable for the payment of a fee imposed by Section 25299.41 of the Health and Safety Code.
• California Revenue and Taxation Code Section 50108
  The fee imposed pursuant to Section 25299.41 of the Health and Safety Code shall be administered and collected by the board in accordance with this
• California Revenue and Taxation Code Section 50108.1
  Every person who is an owner of an underground storage tank for which a permit is required pursuant to Section 25284 of the Health and...
• California Revenue and Taxation Code Section 50108.2
  (a) The board, whenever it determines it to be necessary to ensure compliance with this part, may require any person subject to this part to...
• California Revenue and Taxation Code Section 50109
  The fee collected under Section 50108 is due and payable to the board quarterly on or before the 25th day of the month following the...
• California Revenue and Taxation Code Section 50110
  The board, if it determines it to be necessary in order to facilitate the administration of this part, may require returns and payments specified under...
• California Revenue and Taxation Code Section 50111
  (a) The board for a good cause may extend, for up to one month, the time period within which a person is required to submit...
• California Revenue and Taxation Code Section 50112
  (a) Any feepayer who fails to pay any fee to the state or any amount of fee required to be collected and paid to the...
• California Revenue and Taxation Code Section 50112.1
  (a) If the board finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per...
• California Revenue and Taxation Code Section 50112.2
  (a) If the board finds that a person's failure to make a timely report or payment is due to reasonable cause and circumstances beyond the...
• California Revenue and Taxation Code Section 50112.3
  (a) If the board finds that a person's failure to make a timely report or payment was due to a disaster, and occurred notwithstanding the...
• California Revenue and Taxation Code Section 50112.4
  (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure...
• California Revenue and Taxation Code Section 50112.5
  (a) If the board finds that a person's failure to make a timely report or payment is due to the person's reasonable reliance on written...
• California Revenue and Taxation Code Section 50112.6
  (a) Under regulations prescribed by the board, if: (1) A fee liability under this part was understated by a failure to file a return required...
• California Revenue and Taxation Code Section 50112.7
  (a) Any person whose estimated fee liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant...
• California Revenue and Taxation Code Section 50112.8
  If the board finds that a person's failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to...
• California Revenue and Taxation Code Section 50112.9
  (a) "Electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through...
• California Revenue and Taxation Code Section 50112.10
  (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and...
• California Revenue and Taxation Code Section 50113
  (a) If the board is dissatisfied with the report filed or the amount of fee paid to the board under this part by any fee...
• California Revenue and Taxation Code Section 50113.1
  Except in the case of fraud, intent to evade this part, or rules and regulations adopted pursuant to this part, or failure to make a...
• California Revenue and Taxation Code Section 50113.2
  If, before the expiration of the time prescribed in Section 50113.1 for the mailing of a notice of deficiency determination, the fee payer has consented...
• California Revenue and Taxation Code Section 50114
  Any person from whom an amount is determined to be due under Article 2 (commencing with Section 50113), or any person directly interested, may petition...
• California Revenue and Taxation Code Section 50115
  Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended...
• California Revenue and Taxation Code Section 50116
  If a petition for redetermination is filed within the period specified in Section 50114, the board shall reconsider the amount determined to be due, and,...
• California Revenue and Taxation Code Section 50117
  The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim...
• California Revenue and Taxation Code Section 50118
  The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of the notice...
• California Revenue and Taxation Code Section 50119
  All amounts determined to be due by the board under Article 2 (commencing with Section 50113) are due and payable at the time they become...
• California Revenue and Taxation Code Section 50120
  Any notice required by this article shall be served personally or by mail in the same manner as prescribed for service of notice by Section
• California Revenue and Taxation Code Section 50120.1
  If the board determines that the collection of any amount of fee will be jeopardized by delay, it shall thereupon make a determination of the...
• California Revenue and Taxation Code Section 50120.2
  The fee payer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 3 (commencing with Section...
• California Revenue and Taxation Code Section 50120.3
  (a) In accordance with rules and regulations which the board may adopt, the person against whom a jeopardy determination is made may apply for an...
• California Revenue and Taxation Code Section 50121
  The board may bring any legal action necessary to collect any deficiency in the fee required to be paid, and, upon the board's request, the...
• California Revenue and Taxation Code Section 50122
  In any action brought to enforce the rights of the state with respect to any fee, a certificate by the board showing the delinquency shall...
• California Revenue and Taxation Code Section 50123
  If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount, including...
• California Revenue and Taxation Code Section 50124
  (a) If the board determines that the amount of any fees, interest, and penalties are sufficiently secured by a lien on other property or that...
• California Revenue and Taxation Code Section 50125
  At any time within three years after any person is delinquent in the payment of any amount required to be paid under this part, or...
• California Revenue and Taxation Code Section 50126
  The board may pay or advance to the sheriff or marshal, the same fees, commissions, or expenses for services as are provided by law for...
• California Revenue and Taxation Code Section 50127
  The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from the...
• California Revenue and Taxation Code Section 50128
  Whenever any fee payer is delinquent in the payment of the fee, the board, or its authorized representative, may seize any property, real or personal,...
• California Revenue and Taxation Code Section 50129
  Notice of the sale and the time and place thereof, shall be given to the delinquent fee payer and to all persons who have an...
• California Revenue and Taxation Code Section 50130
  At a sale conducted pursuant to this article the board, or its authorized agent, shall sell the property, in accordance with all applicable provisions of...
• California Revenue and Taxation Code Section 50131
  If, after a sale conducted pursuant to this article, the money received exceeds the amount of all fees, interest, penalties, and costs due the state...
• California Revenue and Taxation Code Section 50132
  If any fee payer is delinquent in the payment of any obligation imposed by this part, or if any determination has been made against a...
• California Revenue and Taxation Code Section 50133
  After receiving the notice specified in Section 50132, the persons so notified shall not transfer or make any other disposition of the credits, other personal...
• California Revenue and Taxation Code Section 50134
  All persons notified pursuant to Section 50132 shall immediately, after receipt of the notice, advise the board of all credits, other personal property, or debts...
• California Revenue and Taxation Code Section 50135
  If, during the effective period of the notice to withhold, given pursuant to Section 50132, any person so notified makes any transfer or disposition of...
• California Revenue and Taxation Code Section 50136
  (a) The board may, by notice of levy served personally or by first-class mail, require all persons having in their possession, or under their control,...
• California Revenue and Taxation Code Section 50136.5
  (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the...
• California Revenue and Taxation Code Section 50137
  The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or by the Attorney General constitutes...
• California Revenue and Taxation Code Section 50138
  (a) The amounts required to be paid by any person under this part, together with any penalties, shall be satisfied first in any of the...
• California Revenue and Taxation Code Section 50138.5
  The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for...
• California Revenue and Taxation Code Section 50138.6
  (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any fees due, together...
• California Revenue and Taxation Code Section 50138.7
  The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 50138.6 an...
• California Revenue and Taxation Code Section 50138.8
  (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of fee, interest, penalty, or other amount...
• California Revenue and Taxation Code Section 50139
  (a) If the board determines that any amount of fee, interest, or penalty has been paid more than once or has been erroneously or illegally...
• California Revenue and Taxation Code Section 50139.5
  When an amount represented by a person who is a feepayer under this part to a customer as constituting reimbursement for fees due under this...
• California Revenue and Taxation Code Section 50140
  (a) Except as provided in subdivision (b), the board shall not approve a refund three years after the due date of the payment for the...
• California Revenue and Taxation Code Section 50140.1
  (a) The limitation period specified in Section 50140 shall be suspended during any period of a person's life that the person is financially disabled. (b)...
• California Revenue and Taxation Code Section 50140.2
  Notwithstanding Section 50140, a refund of an overpayment of any fee, penalty, or interest collected by the board by means of levy, through the use...
• California Revenue and Taxation Code Section 50141
  The failure of a person to file a claim within the time prescribed in this article constitutes a waiver of all demands against the state...
• California Revenue and Taxation Code Section 50142
  Within 30 days after disallowing any claim, in whole or in part, the board shall serve written notice of its action on the claimant pursuant...
• California Revenue and Taxation Code Section 50142.1
  Interest shall be computed, allowed, and paid upon any overpayment of any amount of fee at the modified adjusted rate per month established pursuant to...
• California Revenue and Taxation Code Section 50142.2
  (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b)...
• California Revenue and Taxation Code Section 50143
  No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this...
• California Revenue and Taxation Code Section 50144
  No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or...
• California Revenue and Taxation Code Section 50145
  Within 90 days after the mailing of the notice of the board' s action upon a claim for refund or credit, the claimant may bring...
• California Revenue and Taxation Code Section 50146
  If the board fails to mail a notice of action on a claim within six months after the claim is filed, the claimant may, prior...
• California Revenue and Taxation Code Section 50147
  A person's failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the state on...
• California Revenue and Taxation Code Section 50148
  If a judgment made pursuant to Section 50145 is rendered for the plaintiff, the amount of the judgment shall first be credited on any fees...
• California Revenue and Taxation Code Section 50148.1
  In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have...
• California Revenue and Taxation Code Section 50149
  (a) A judgment made pursuant to Section 50145 shall not be rendered in favor of the plaintiff in any action brought against the board to...
• California Revenue and Taxation Code Section 50150
  (a) The Controller may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in...
• California Revenue and Taxation Code Section 50150.1
  In any action brought pursuant to subdivision (a) of Section 50150, the court may, with the consent of the Attorney General, order a change in...
• California Revenue and Taxation Code Section 50150.2
  The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 50150, and the provisions of the Code of Civil Procedure relating...
• California Revenue and Taxation Code Section 50150.5
  (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of fees nor any party related...
• California Revenue and Taxation Code Section 50151
  (a) If any amount has been illegally determined, the board shall certify the amount determined to be in excess of the amount legally due and...
• California Revenue and Taxation Code Section 50152
  The board shall enforce this part and may adopt, and enforce rules and regulations relating to the administration and enforcement of this part.
• California Revenue and Taxation Code Section 50153
  The board may examine the books and records of any feepayer, or the books and records of any person who is not a feepayer but...
• California Revenue and Taxation Code Section 50154
  The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties under this part.
• California Revenue and Taxation Code Section 50155
  A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal...
• California Revenue and Taxation Code Section 50155.5
  (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation...
• California Revenue and Taxation Code Section 50156
  The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
• California Revenue and Taxation Code Section 50156.1
  (a) The board shall establish the position of the Taxpayers' Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution...
• California Revenue and Taxation Code Section 50156.2
  (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Fee...
• California Revenue and Taxation Code Section 50156.3
  The board shall conduct an annual hearing before the full board where industry representatives and individual fee payers are allowed to present their proposals on...
• California Revenue and Taxation Code Section 50156.4
  The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of...
• California Revenue and Taxation Code Section 50156.5
  (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate...
• California Revenue and Taxation Code Section 50156.6
  The board shall develop and implement a program that will evaluate an individual employee's or officer's performance with respect to his or her contact with...
• California Revenue and Taxation Code Section 50156.7
  The board shall, in cooperation with the State Water Resources Control Board, the Taxpayers' Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to...
• California Revenue and Taxation Code Section 50156.8
  Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include...
• California Revenue and Taxation Code Section 50156.9
  (a) Every fee payer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of...
• California Revenue and Taxation Code Section 50156.10
  (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct...
• California Revenue and Taxation Code Section 50156.11
  (a) It is the intent of the Legislature that the State Board of Equalization, its staff, and the Attorney General pursue settlements as authorized under...
• California Revenue and Taxation Code Section 50156.12
  (a) The board shall release any levy or notice to withhold issued pursuant to this part on any property in the event that the expense...
• California Revenue and Taxation Code Section 50156.13
  Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure...
• California Revenue and Taxation Code Section 50156.14
  (a) A feepayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by...
• California Revenue and Taxation Code Section 50156.15
  (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with...
• California Revenue and Taxation Code Section 50156.16
  (a) If any officer or employee of the board recklessly disregards board-published procedures, a fee payer aggrieved by that action or omission may bring an...
• California Revenue and Taxation Code Section 50156.17
  (a) Except in any case where the board finds collection of the fee to be in jeopardy, if any property has been levied upon, the...
• California Revenue and Taxation Code Section 50156.18
  (a) (1) Beginning January 1, 2003, the executive director and chief counsel of the board, or their delegates, may compromise any final fee liability in...
• California Revenue and Taxation Code Section 50156.18
  (a) (1) The executive director and chief counsel of the board, or their delegates, may compromise any final fee liability in which the reduction of...
• California Revenue and Taxation Code Section 50157
  All fees, interest, and penalties imposed, and all amounts of fees required to be paid to the state pursuant to Section 50108 shall be paid...
• California Revenue and Taxation Code Section 50158
  The money in the fund shall, upon order of the Controller, be drawn therefrom for refunds under this part.
• California Revenue and Taxation Code Section 50159
  (a) The board shall provide any information obtained under this part to the State Water Resources Control Board, including any information regarding underground storage tanks...
• California Revenue and Taxation Code Section 50160
  A fee payer's successors, receivers, trustees, executors, administrators, assignees, or guarantors, if directly interested, may be given information regarding the determination of any unpaid fee...
• California Revenue and Taxation Code Section 50161
  Except as provided in subdivisions (b) and (c) of Section 50159 and Section 50162, this chapter does not limit or increase public access to information...
• California Revenue and Taxation Code Section 50162
  (a) Upon request from the officials to whom is entrusted the enforcement of the motor fuel tax laws of another government, the board may furnish...
• California Revenue and Taxation Code Section 55001
  This chapter shall be known and may be cited as the Fee Collection Procedures Law.
• California Revenue and Taxation Code Section 55002
  "Person" means an individual, trust firm, joint stock company, business concern, corporation, including, but not limited to, a government corporation, partnership, limited liability company, and...
• California Revenue and Taxation Code Section 55003
  "Board" means the State Board of Equalization.
• California Revenue and Taxation Code Section 55004
  "Feepayer" means any person liable for the payment of the fees collected pursuant to this part.
• California Revenue and Taxation Code Section 55021
  Every person who owes a fee which is subject to this part shall register with the board.
• California Revenue and Taxation Code Section 55022
  The board, whenever it deems necessary to ensure compliance with this part, may require any person subject to this part to place with it any...
• California Revenue and Taxation Code Section 55040
  A feepayer shall file a return in the form as prescribed by the board, which may include, but not be limited to, electronic media. Returns...
• California Revenue and Taxation Code Section 55041
  The board for good cause may extend, for not to exceed one month, the time for making any return or paying any amount required to...
• California Revenue and Taxation Code Section 55041.1
  The board may require the payment of the amount due and the filing of returns for periods other than the period or periods set forth...
• California Revenue and Taxation Code Section 55042
  (a) Any person who fails to pay any fee, except fees determined by the board under Article 2 (commencing with Section 55061), within the time...
• California Revenue and Taxation Code Section 55042.5
  (a) If the board finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per...
• California Revenue and Taxation Code Section 55044
  (a) If the board finds that a person's failure to make a timely return or payment is due to reasonable cause and circumstances beyond the...
• California Revenue and Taxation Code Section 55045
  (a) If the board finds that a person's failure to make a timely report or payment is due to the person's reasonable reliance on written...
• California Revenue and Taxation Code Section 55045.1
  (a) Under regulations prescribed by the board, if: (1) A tax or fee liability under this part was understated by a failure to file a...
• California Revenue and Taxation Code Section 55046
  (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure...
• California Revenue and Taxation Code Section 55046.5
  If the board finds that a person's failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise...
• California Revenue and Taxation Code Section 55050
  (a) Any person whose estimated fee liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant...
• California Revenue and Taxation Code Section 55051
  If the board finds that a person's failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to...
• California Revenue and Taxation Code Section 55052
  (a) "Electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through...
• California Revenue and Taxation Code Section 55053
  (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and...
• California Revenue and Taxation Code Section 55061
  (a) If the board is dissatisfied with the return filed or the amount of the fee paid to the state by any feepayer, or if...
• California Revenue and Taxation Code Section 55062
  Except in the case of fraud, intent to evade this part, authorized rules and regulations, or failure to make a return, every notice of a...
• California Revenue and Taxation Code Section 55063
  In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be mailed within...
• California Revenue and Taxation Code Section 55064
  If before the expiration of the time prescribed in Section 55062 for the mailing of a notice of deficiency determination the feepayer has consented in...
• California Revenue and Taxation Code Section 55081
  Any person from whom an amount is determined to be due under Article 2 (commencing with Section 55061), or any person directly interested, may petition...
• California Revenue and Taxation Code Section 55082
  Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended...
• California Revenue and Taxation Code Section 55083
  If a petition for redetermination is filed within the 30-day period, the board shall reconsider the amount determined to be due, and if the person...
• California Revenue and Taxation Code Section 55084
  The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim...
• California Revenue and Taxation Code Section 55085
  The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of notice thereof.
• California Revenue and Taxation Code Section 55086
  All amounts determined to be due by the board under Article 2 (commencing with Section 55061) are due and payable at the time they become...
• California Revenue and Taxation Code Section 55087
  Any notice required by this article shall be served personally or by mail in the same manner as prescribed for service of notice by subdivision...
• California Revenue and Taxation Code Section 55101
  If the board believes that the collection of any amount of the fee will be jeopardized by delay, it shall thereupon make a determination of...
• California Revenue and Taxation Code Section 55102
  The feepayer against whom a jeopardy determination is made may file a petition for redetermination thereof, pursuant to Article 3 (commencing with Section 55081), with...
• California Revenue and Taxation Code Section 55103
  In accordance with any rules and regulations that the board may prescribe, the person against whom a jeopardy determination is made may apply for an...
• California Revenue and Taxation Code Section 55121
  The board may bring any legal action that is necessary to collect any deficiency in the fee required to be paid, and upon the board's...
• California Revenue and Taxation Code Section 55122
  In any suit brought to enforce the rights of the state with respect to the fee, a certificate by the board showing the delinquency shall...
• California Revenue and Taxation Code Section 55141
  (a) If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount...
• California Revenue and Taxation Code Section 55142
  (a) If the board determines that the amount of the fee, interest, and penalties are sufficiently secured by a lien on other property or that...
• California Revenue and Taxation Code Section 55161
  At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or within 10...
• California Revenue and Taxation Code Section 55162
  The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for their services as are provided by law...
• California Revenue and Taxation Code Section 55163
  The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him...
• California Revenue and Taxation Code Section 55181
  Whenever any feepayer is delinquent in the payment of the fee, the board, or its authorized representative, may seize any property, real or personal, of...
• California Revenue and Taxation Code Section 55182
  Notice of the sale, and the time and place thereof, shall be given to the delinquent feepayer and to all persons who have an interest...
• California Revenue and Taxation Code Section 55183
  At the sale, the property shall be sold by the board, or by its authorized agent, in accordance with law and notice, and the board...
• California Revenue and Taxation Code Section 55184
  If, after the sale, the money received exceeds the amount of all fees, penalties, and costs due the state from the feepayer, the board shall...
• California Revenue and Taxation Code Section 55201
  If any feepayer is delinquent in the payment of any obligation imposed by this part, or if any determination has been made against a feepayer...
• California Revenue and Taxation Code Section 55202
  After receiving the notice, the persons so notified shall not transfer or make any other disposition of the credits, other personal property, or debts in...
• California Revenue and Taxation Code Section 55203
  All persons so notified shall immediately, after receipt of the notice, advise the board of all credits, other personal property, or debts in their possession,...
• California Revenue and Taxation Code Section 55204
  If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required...
• California Revenue and Taxation Code Section 55205
  (a) The board may, by notice of levy, served personally or by first-class mail, require all persons having in their possession, or under their control,...
• California Revenue and Taxation Code Section 55205.5
  (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the...
• California Revenue and Taxation Code Section 55206
  The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or by the Attorney General constitutes...
• California Revenue and Taxation Code Section 55207
  The amounts required to be paid by any person under this part, together with interest and penalties, shall be satisfied first in any of the...
• California Revenue and Taxation Code Section 55208
  The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for...
• California Revenue and Taxation Code Section 55209
  (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any fees due, together...
• California Revenue and Taxation Code Section 55209.5
  The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 55209 an...
• California Revenue and Taxation Code Section 55211
  (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of fee, interest, penalty, or other amount...
• California Revenue and Taxation Code Section 55221
  (a) If the board determines that any amount of the fee, penalty, or interest has been paid more than once or has been erroneously or...
• California Revenue and Taxation Code Section 55221.5
  When an amount represented by a feepayer subject to this part to a customer as constituting reimbursement for fees subject to this part is computed...
• California Revenue and Taxation Code Section 55222
  (a) Except as provided in subdivision (b), no refund shall be approved by the board after three years from the due date of the payment...
• California Revenue and Taxation Code Section 55222.1
  (a) The limitation period specified in Section 55222 shall be suspended during any period of a person's life that the person is financially disabled. (b)...
• California Revenue and Taxation Code Section 55222.2
  Notwithstanding Section 55222, a refund of an overpayment of any fee, penalty, or interest collected by the board by means of levy, through the use...
• California Revenue and Taxation Code Section 55223
  Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the state on account of the
• California Revenue and Taxation Code Section 55224
  Within 30 days after disallowing any claim, in whole or in part, the board shall serve written notice of its action on the claimant pursuant...
• California Revenue and Taxation Code Section 55225
  Interest shall be computed, allowed, and paid upon any overpayment of any amount of fee at the modified adjusted rate per month established pursuant to...
• California Revenue and Taxation Code Section 55226
  (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b)...
• California Revenue and Taxation Code Section 55242
  No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or...
• California Revenue and Taxation Code Section 55243
  Within 90 days after the mailing of the notice of the board' s action upon a claim for refund or credit, the claimant may bring...
• California Revenue and Taxation Code Section 55244
  If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to...
• California Revenue and Taxation Code Section 55245
  Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the state on account of...
• California Revenue and Taxation Code Section 55246
  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any fee due from the plaintiff, and the...
• California Revenue and Taxation Code Section 55247
  In any judgment, interest shall be allowed at the modified adjusted rate per annum established for overpayments pursuant to Section 6591.5, upon the amount found...
• California Revenue and Taxation Code Section 55248
  A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any fee paid when the...
• California Revenue and Taxation Code Section 55261
  (a) The Controller may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in...
• California Revenue and Taxation Code Section 55262
  In any action brought pursuant to subdivision (a) of Section 55261, the court may, with the consent of the Attorney General, order a change in...
• California Revenue and Taxation Code Section 55262
  (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of fees nor any party related...
• California Revenue and Taxation Code Section 55263
  The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 55263, and the provisions of the Code of Civil Procedure relating...
• California Revenue and Taxation Code Section 55281
  (a) If any amount has been illegally determined, either by the person filing the return or by the board, the board shall certify the amount...
• California Revenue and Taxation Code Section 55301
  The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.
• California Revenue and Taxation Code Section 55302
  The board may make examinations of the books and records of any feepayer as it may deem necessary in carrying out this part.
• California Revenue and Taxation Code Section 55303
  The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties under this part.
• California Revenue and Taxation Code Section 55304
  A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal...
• California Revenue and Taxation Code Section 55305
  (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation...
• California Revenue and Taxation Code Section 55321
  The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
• California Revenue and Taxation Code Section 55322
  (a) The board shall establish the position of the Taxpayers' Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution...
• California Revenue and Taxation Code Section 55323
  (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers...
• California Revenue and Taxation Code Section 55324
  The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes...
• California Revenue and Taxation Code Section 55325
  The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedure, remedies, and the rights and obligations of...
• California Revenue and Taxation Code Section 55326
  (a) The amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual...
• California Revenue and Taxation Code Section 55327
  The board shall develop and implement a program that will evaluate an individual employee's or officer's performance with respect to his or her contact with...
• California Revenue and Taxation Code Section 55328
  The board shall, in cooperation with the Taxpayers' Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve...
• California Revenue and Taxation Code Section 55329
  Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include...
• California Revenue and Taxation Code Section 55330
  (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the...
• California Revenue and Taxation Code Section 55331
  (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct...
• California Revenue and Taxation Code Section 55332
  (a) It is the intent of the Legislature that the State Board of Equalization, its staff, and the Attorney General pursue settlements as authorized under...
• California Revenue and Taxation Code Section 55332.5
  (a) (1) Beginning on January 1, 2007, the executive director and chief counsel of the board, or their delegates, may compromise any final fee liability...
• California Revenue and Taxation Code Section 55332.5
  (a) (1) The executive director and chief counsel of the board, or their delegates, may compromise any final fee liability where the reduction of fees...
• California Revenue and Taxation Code Section 55333
  (a) The board shall release any levy or notice to withhold issued pursuant to this part on any property in the event of any of...
• California Revenue and Taxation Code Section 55333.5
  (a) Except in any case where the board finds collection of the fee to be in jeopardy, if any property has been levied upon, the...
• California Revenue and Taxation Code Section 55334
  Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Title 9 of the Code of Civil Procedure shall be adjusted for purposes of...
• California Revenue and Taxation Code Section 55335
  (a) A taxpayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by...
• California Revenue and Taxation Code Section 55336
  (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with...
• California Revenue and Taxation Code Section 55337
  (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an action...
• California Revenue and Taxation Code Section 55361
  Any person who refuses to furnish any return or report required to be made, or who refuses to furnish a supplemental return or other data...
• California Revenue and Taxation Code Section 55362
  Any person who knowingly or willfully files a false return or report with the board, and any person who refuses to permit the board or...
• California Revenue and Taxation Code Section 55363
  Any person who willfully evades or attempts in any manner to evade or defeat the payment of the fee imposed by this part is guilty...
• California Revenue and Taxation Code Section 55364
  Every person convicted for a violation of any provision of this part for which another penalty or punishment is not specifically provided for in this...
• California Revenue and Taxation Code Section 55365
  Any prosecution for violation of any provision of this part shall be instituted within three years after the commission of the offense.
• California Revenue and Taxation Code Section 55381
  (a) If the board collects a fee pursuant to this part on behalf of a state agency or pursuant to an interagency agreement with a...
• California Revenue and Taxation Code Section 60001
  This part is known and may be cited as the "Diesel Fuel Tax Law."
• California Revenue and Taxation Code Section 60003
  "Terminal" means a diesel fuel storage and distribution facility that is supplied by pipeline or vessel, and from which diesel fuel may be removed at...
• California Revenue and Taxation Code Section 60003.1
  "Fuel production facility" means a facility, other than a refinery, in which diesel fuel is produced.
• California Revenue and Taxation Code Section 60004
  "Refinery" means a facility used to produce diesel fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons and from which diesel fuel...
• California Revenue and Taxation Code Section 60005
  "Approved terminal or refinery" means a terminal or refinery that is operated, respectively, by a diesel fuel registrant that is a terminal operator, or by...
• California Revenue and Taxation Code Section 60006
  "Rack" means a mechanism for delivering diesel fuel from a refinery or terminal into a truck, trailer, railroad car, or other means of nonbulk transfer.
• California Revenue and Taxation Code Section 60007
  "Removal" means any physical transfer of diesel fuel, and any use of diesel fuel other than as a material in the production of diesel fuel....
• California Revenue and Taxation Code Section 60008
  "Person" includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city and...
• California Revenue and Taxation Code Section 60009
  "Terminal operator" includes any person that owns, operates, or otherwise controls a terminal.
• California Revenue and Taxation Code Section 60010
  "Position holder" includes any person that holds the inventory position in the diesel fuel, as reflected on the records of the terminal operator. A person...
• California Revenue and Taxation Code Section 60011
  "Refiner" includes any person that owns, operates, or otherwise controls a refinery.
• California Revenue and Taxation Code Section 60012
  "Blender" includes any person that produces or converts blended diesel fuel outside the bulk transfer/terminal system.
• California Revenue and Taxation Code Section 60013
  "Enterer" includes any person who is the importer of record (under federal customs law) with respect to diesel fuel. If the importer of record is...
• California Revenue and Taxation Code Section 60015
  "Diesel fuel registrant" includes any enterer, positionholder, refiner, throughputter, or terminal operator, that is licensed as a supplier pursuant to Section 60131.
• California Revenue and Taxation Code Section 60016
  "Highway" includes any way or place, of whatever nature, that is publicly maintained and open to the use of the public for purposes of vehicular
• California Revenue and Taxation Code Section 60017
  "In this state" or "in the state" means within the exterior limits of the State of California and includes all territory within these limits owned...
• California Revenue and Taxation Code Section 60018
  "Fuel tank" means any receptacle on a motor vehicle from which fuel is supplied for the operation of the motor vehicle.
• California Revenue and Taxation Code Section 60019
  "Motor vehicle" includes every self-propelled vehicle operated or suitable for operation on the highway, except a vehicle used exclusively upon stationary rails or tracks.
• California Revenue and Taxation Code Section 60021
  "Entry" means the importing of diesel fuel into this state. However, diesel fuel brought into this state in the fuel tank of a motor vehicle...
• California Revenue and Taxation Code Section 60022
  (a) "Diesel fuel" means any liquid that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel-powered...
• California Revenue and Taxation Code Section 60023
  (a) "Blended diesel fuel" means any mixture of diesel fuel with respect to which tax has been imposed and any other liquid (such as kerosene)...
• California Revenue and Taxation Code Section 60024
  "Colorless marker" means material that does not reveal its presence until the diesel fuel into which it is introduced is subjected to a special test.
• California Revenue and Taxation Code Section 60025
  "Gallon" means the United States gallon of 231 cubic inches or the volumetric gallon adjusted to 60 degrees Fahrenheit when the invoice and settlement are...
• California Revenue and Taxation Code Section 60026
  "Diesel-powered highway vehicle" means a motor vehicle that is operated by a diesel-powered engine on a highway.
• California Revenue and Taxation Code Section 60027
  "Qualified highway vehicle operator" means any person licensed as a qualified highway vehicle operator that owns, operates, or otherwise controls a diesel-powered highway vehicle and...
• California Revenue and Taxation Code Section 60029
  "Bulk transfer" means any transfer of diesel fuel by pipeline or vessel.
• California Revenue and Taxation Code Section 60030
  "Bulk transfer/terminal system" means the diesel fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Diesel fuel in a refinery, pipeline, vessel, or terminal...
• California Revenue and Taxation Code Section 60031
  "Dyed diesel fuel" means diesel fuel that is dyed under United States Environmental Protection Agency or the Internal Revenue Service rules for high sulphur diesel...
• California Revenue and Taxation Code Section 60032
  "Undyed diesel fuel" means diesel fuel that is not subject to the United States Environmental Protection Agency or Internal Revenue Service diesel fuel dyeing requirements.
• California Revenue and Taxation Code Section 60033
  "Supplier" includes any person who is any of the following: (a) Blender, as defined in Section 60012. (b) Enterer, as defined in Section 60013. (c)...
• California Revenue and Taxation Code Section 60034
  "Highway vehicle operator/fueler" includes: (a) Any person, other than a qualified highway vehicle operator, that owns, operates, or otherwise controls a diesel-powered highway vehicle and...
• California Revenue and Taxation Code Section 60035
  "Throughputter" means any person that owns diesel fuel within the bulk transfer/terminal system (other than in a terminal) or is a position holder.
• California Revenue and Taxation Code Section 60036
  "Ultimate vendor" means a person that sells undyed diesel fuel to the user of the diesel fuel (the ultimate purchaser) for use on a farm...
• California Revenue and Taxation Code Section 60037
  "Ultimate purchaser" means a person that uses diesel fuel for use on a farm for farming purposes or an exempt bus operator that uses diesel...
• California Revenue and Taxation Code Section 60038
  "Registered ultimate vendor" means a person that is licensed as an ultimate vendor pursuant to Section 60151.
• California Revenue and Taxation Code Section 60039
  (a) "Exempt bus operation" consists of the following: (1) Any transit district, transit authority, or city owning and operating a local transit system itself or...
• California Revenue and Taxation Code Section 60040
  "Exempt bus operator" includes any person that owns, operates, or controls an exempt bus operation.
• California Revenue and Taxation Code Section 60041
  "Train operator" includes any person that owns, operates, or controls a diesel-powered train and is licensed as a railroad by a state or federal agency.
• California Revenue and Taxation Code Section 60042
  "Diesel-powered train" means any diesel-powered equipment or machinery that rides on rails, including equipment or machinery that transports passengers, freight, or a combination of both...
• California Revenue and Taxation Code Section 60043
  (a) "Government entity" means this state and its political subdivisions except for a political subdivision that is only an exempt bus operator. (b) Sections 60146...
• California Revenue and Taxation Code Section 60044
  "Retail vendor" means any person who sells to a highway vehicle operator diesel fuel delivered in this state into a storage tank or into a...
• California Revenue and Taxation Code Section 60047
  "Pipeline" means a fuel distribution system that moves diesel fuel, in the bulk, through a pipe, from a refinery to a terminal, from a terminal...
• California Revenue and Taxation Code Section 60047.1
  "Pipeline operator" includes any person that owns, operates, or otherwise controls a pipeline.
• California Revenue and Taxation Code Section 60048
  "Sale" means: (a) The transfer of title to diesel fuel (other than diesel fuel in a terminal) to a buyer for consideration, which may consist...
• California Revenue and Taxation Code Section 60048.1
  "Tax-paid fuel" or "tax paid" means the gallons of diesel fuel acquired on either a temperature corrected or volumetric basis on which the tax in...
• California Revenue and Taxation Code Section 60049
  "Vessel" means a waterborne vessel used for transporting diesel fuel.
• California Revenue and Taxation Code Section 60049.1
  "Vessel operator" means any person that operates or otherwise controls a vessel.
• California Revenue and Taxation Code Section 60050
  (a) (1) A tax of eighteen cents ($0.18) is hereby imposed upon each gallon of diesel fuel subject to the tax in Sections 60051, 60052,...
• California Revenue and Taxation Code Section 60050.1
  (a) For the privilege of storing, for the purpose of removal, sales, or use, every wholesaler owning undyed diesel fuel on July 1, 1995, shall...
• California Revenue and Taxation Code Section 60051
  The tax specified in Section 60050 is imposed on the removal of diesel fuel in this state from a terminal if the diesel fuel is...
• California Revenue and Taxation Code Section 60052
  The tax specified in Section 60050 is also imposed on all of the following: (a) The removal of diesel fuel in this state from any...
• California Revenue and Taxation Code Section 60053
  Every refiner shall pay tax on the removal of diesel fuel from a refinery as provided in subdivision (a) of Section 60052.
• California Revenue and Taxation Code Section 60054
  Every position holder shall pay the tax on the removal of diesel fuel from a terminal as defined under Section 60051.
• California Revenue and Taxation Code Section 60055
  Any person that produces blended diesel fuel outside the bulk transfer/terminal system (the blender) shall pay tax as provided in subdivision (d) of Section 60052.
• California Revenue and Taxation Code Section 60056
  Every qualified highway vehicle operator is liable for the backup tax imposed under subdivision (a) of Section 60058.
• California Revenue and Taxation Code Section 60057
  Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 60058.
• California Revenue and Taxation Code Section 60058
  The tax specified in Section 60050 is imposed as a backup tax as follows: (a) On the delivery into the fuel tank of a diesel-powered...
• California Revenue and Taxation Code Section 60059
  The terminal operator is jointly and severally liable for the tax imposed under Section 60051 if both of the following apply: (a) The position holder...
• California Revenue and Taxation Code Section 60060
  A terminal operator is not liable for tax under Section 60059, if at the time of the removal, all of the following apply: (a) The...
• California Revenue and Taxation Code Section 60061
  Every enterer shall pay tax on diesel fuel imported into this state as provided in subdivision (b) of Section 60052.
• California Revenue and Taxation Code Section 60062
  The terminal operator is jointly and severally liable for the tax imposed under Section 60051 if, in connection with the removal of diesel fuel that...
• California Revenue and Taxation Code Section 60063
  (a) The board may accept from the person who receives diesel fuel removed at a refinery or terminal rack an amount equal to the tax...
• California Revenue and Taxation Code Section 60064
  (a) For the purpose of the proper administration of this part and to prevent evasion of the tax, unless the contrary is established, it shall...
• California Revenue and Taxation Code Section 60100
  (a) The provisions of this part requiring the payment of taxes do not apply to any of the following: (1) The removal from a terminal...
• California Revenue and Taxation Code Section 60101
  (a) Diesel fuel that is required to be dyed satisfies the dyeing requirement of this part if it meets the dyeing requirements of the United...
• California Revenue and Taxation Code Section 60102
  Notice is required with respect to dyed diesel fuel. In general, a notice stating: "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" shall...
• California Revenue and Taxation Code Section 60103
  The form of notice required under subdivisions (a) and (b) of Section 60102, shall be provided by the time of the removal or sale and...
• California Revenue and Taxation Code Section 60105
  (a) A penalty applies to any person who does any of the following: (1) Sells or holds for sale dyed diesel fuel for any use...
• California Revenue and Taxation Code Section 60106
  Any sale of diesel fuel to a train operator claimed as exempt from taxes under paragraph (7) of subdivision (a) of Section 60100 shall be...
• California Revenue and Taxation Code Section 60106.1
  In order to issue an exemption certificate as provided in Section 60106, the train operator shall obtain a permit from the board. Every application for...
• California Revenue and Taxation Code Section 60106.2
  If a purchaser gives a Section 60106 exemption certificate to a supplier that the diesel fuel purchased will be used in a manner or for...
• California Revenue and Taxation Code Section 60106.3
  (a) Any person, including any officer or employee of a corporation, who gives a Section 60106 exemption certificate for diesel fuel that he or she...
• California Revenue and Taxation Code Section 60107
  (a) For the privilege of purchasing diesel fuel exempt from taxes under paragraph (7) of subdivision (a) of Section 60100, each train operator must make...
• California Revenue and Taxation Code Section 60108
  Notwithstanding the exemption provided for in subparagraph (D) of paragraph (5) of subdivision (a) of Section 60100, any government entity using diesel fuel exempt from...
• California Revenue and Taxation Code Section 60110
  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter and this part.
• California Revenue and Taxation Code Section 60111
  "Interstate user" includes any person who uses diesel fuel in the operation of a qualified motor vehicle in this state and who operates the qualified...
• California Revenue and Taxation Code Section 60112
  "Qualified motor vehicle" means a motor vehicle used, designed, or maintained for transportation of persons or property that (a) has two axles and a gross...
• California Revenue and Taxation Code Section 60113
  "Recreational vehicle" means motor vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual....
• California Revenue and Taxation Code Section 60114
  "Diesel vendor" means every person who sells diesel fuel in this state and places, or causes to be placed, the diesel fuel into a fuel...
• California Revenue and Taxation Code Section 60115
  For the privilege of using diesel fuel in a qualified motor vehicle in this state by interstate users, there is hereby imposed upon any interstate...
• California Revenue and Taxation Code Section 60116
  Commencing on January 1, 1998, and on each January 1 thereafter, the board shall establish a tax rate per gallon, rounded to the nearest tenth...
• California Revenue and Taxation Code Section 60120
  Every person operating a qualified motor vehicle within and without this state or the United States shall apply to the board for a license on...
• California Revenue and Taxation Code Section 60121
  Before granting a license to an interstate user, the board may require the person to file with the board security pursuant to Section 60401. The...
• California Revenue and Taxation Code Section 60122
  The board or its authorized representative may issue a California fuel trip permit to interstate users for entry into this state. The California fuel trip...
• California Revenue and Taxation Code Section 60128
  All of the administrative provisions of this part not inconsistent with this chapter shall be applicable to the administration of the tax imposed by Section
• California Revenue and Taxation Code Section 60130
  Effective on and after January 1, 1996, the provisions of Chapter 2 (commencing with Section 9405) of Part 3.5 shall apply to all interstate users.
• California Revenue and Taxation Code Section 60131
  Every person, before becoming a supplier, shall apply to the board for a license authorizing the person to engage in business as a supplier. A...
• California Revenue and Taxation Code Section 60132
  Applications shall be made on forms prescribed, prepared, and furnished by the board.
• California Revenue and Taxation Code Section 60133
  Before granting a license authorizing a person to engage in business as a supplier, the board may require the person to file with the board...
• California Revenue and Taxation Code Section 60135
  Every person before becoming a pipeline operator or a vessel operator shall apply to the board for a license on forms prescribed by the board....
• California Revenue and Taxation Code Section 60141
  Every person before becoming an exempt bus operator, shall apply for a license authorizing the person to engage in business as an exempt bus operator....
• California Revenue and Taxation Code Section 60142
  Application shall be made on forms to be prescribed, prepared, and furnished by the board.
• California Revenue and Taxation Code Section 60143
  Before granting a license authorizing a person to engage in business as an exempt bus operator, the board may require the person to file with...
• California Revenue and Taxation Code Section 60146
  Each government entity operating a diesel-powered highway vehicle upon this state's highways shall apply for a diesel fuel tax license on forms prescribed by the...
• California Revenue and Taxation Code Section 60151
  (a) A person shall be licensed if that person is engaged in the activity of an "ultimate vendor" of diesel fuel. It is unlawful for...
• California Revenue and Taxation Code Section 60152
  Applications shall be made on forms prescribed, prepared, and furnished by the board.
• California Revenue and Taxation Code Section 60153
  The board shall license an applicant as an ultimate vendor of diesel fuel only if the board determines that the applicant meets the necessary requirements...
• California Revenue and Taxation Code Section 60161
  (a) Every person before becoming a qualified highway vehicle operator shall apply to the board for a license authorizing the person to engage in business...
• California Revenue and Taxation Code Section 60162
  Applications shall be made on forms prescribed, prepared, and furnished by the board.
• California Revenue and Taxation Code Section 60163
  Before granting a license authorizing a person to report the backup tax as a qualified highway vehicle operator, the board may require the person to...
• California Revenue and Taxation Code Section 60171
  The board may refuse to issue any license in either of the following circumstances: (a) If the application therefor is filed by an applicant who...
• California Revenue and Taxation Code Section 60172
  Prior to refusal specified in Section 60171, the board shall grant the applicant a hearing and shall give him or her at least 10 days'...
• California Revenue and Taxation Code Section 60173
  The notice specified in Section 60172 shall be addressed to the applicant at his or her address as it appears in the records of the...
• California Revenue and Taxation Code Section 60180
  The board may revoke the license of any person who refuses or neglects to comply with any provision of this part or any rule or...
• California Revenue and Taxation Code Section 60181
  The board may revoke any of the following licenses: (a) Any supplier's license held by a person who does not engage in, or who discontinues,...
• California Revenue and Taxation Code Section 60182
  Prior to revoking any license, the board shall notify the licensee to show cause, within 10 days after the notice is given, why his or...
• California Revenue and Taxation Code Section 60183
  The board may cancel any license issued under this part immediately upon surrender thereof, but before revoking a license, the board shall allow the person...
• California Revenue and Taxation Code Section 60184
  Upon revocation or cancellation of the license of the person or his or her cessation of business, all diesel fuel remaining in his or her...
• California Revenue and Taxation Code Section 60185
  Subsequent to the revocation of the license of a person, the board shall reinstate the permit when the person pays the amount of tax determined,...
• California Revenue and Taxation Code Section 60186
  It is unlawful for any person to operate in this state after a license has been revoked.
• California Revenue and Taxation Code Section 60190
  Every person required to be licensed by the board shall provide the board with the names and addresses of all agents operating in this state,...
• California Revenue and Taxation Code Section 60201
  Each supplier shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not be...
• California Revenue and Taxation Code Section 60201.1
  Each person subject to the tax imposed under Section 60050.1, on or before September 30, 1995, shall prepare and file with the board, on forms...
• California Revenue and Taxation Code Section 60201.2
  A supplier who sells taxable diesel fuel shall collect from the purchaser the diesel fuel tax imposed under Section 60050. At the election of the...
• California Revenue and Taxation Code Section 60201.3
  (a) A supplier is relieved from liability for diesel fuel tax insofar as the sales of the diesel fuel are represented by accounts which have...
• California Revenue and Taxation Code Section 60202
  (a) Each interstate user shall prepare and file with the board a return in the form as prescribed by the board, which may include, but...
• California Revenue and Taxation Code Section 60204
  (a) Each terminal operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but...
• California Revenue and Taxation Code Section 60204.5
  (a) Each pipeline operator and vessel operator shall prepare and file with the board a report in the form as prescribed by the board, which...
• California Revenue and Taxation Code Section 60204.6
  Each train operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but not...
• California Revenue and Taxation Code Section 60205
  Each exempt bus operator shall prepare and file with the board a return in the form as prescribed by the board, which may include, but...
• California Revenue and Taxation Code Section 60205.5
  (a) Each government entity shall prepare and file with the board a return in the form as prescribed by the board, which may include, but...
• California Revenue and Taxation Code Section 60206
  Each qualified highway vehicle operator shall prepare and file with the board a return in the form as prescribed by the board, which may include,...
• California Revenue and Taxation Code Section 60207
  (a) Any person who fails to pay the amount of tax shown to be due by that person's return on or before the last day...
• California Revenue and Taxation Code Section 60207.5
  (a) If the board finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per...
• California Revenue and Taxation Code Section 60208
  The board for good cause may extend for a period not to exceed one month, the time for making any report or return or paying...
• California Revenue and Taxation Code Section 60209
  (a) If the board finds that a person's failure to make a timely report, return, or payment is due to reasonable cause and circumstances beyond...
• California Revenue and Taxation Code Section 60210
  (a) If the board finds that a person's failure to make a timely return or payment is due to the person's reasonable reliance on written...
• California Revenue and Taxation Code Section 60210.5
  (a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to file a return required...
• California Revenue and Taxation Code Section 60211
  If the board finds that a person's failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise...
• California Revenue and Taxation Code Section 60212
  (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure...
• California Revenue and Taxation Code Section 60250
  (a) Any person whose estimated tax liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant...
• California Revenue and Taxation Code Section 60251
  If the board finds that a person's failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to...
• California Revenue and Taxation Code Section 60252
  (a) "Electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through...
• California Revenue and Taxation Code Section 60253
  (a) Any return, report, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed...
• California Revenue and Taxation Code Section 60301
  If any person fails, neglects, or refuses to file the return within the time prescribed by this chapter, the board shall estimate the diesel fuel...
• California Revenue and Taxation Code Section 60302
  Each determination so made, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5,...
• California Revenue and Taxation Code Section 60303
  If the neglect or refusal of a person to file a return is due to fraud or intent to evade the tax, a penalty of...
• California Revenue and Taxation Code Section 60304
  Promptly after making its determination, the board shall give to the delinquent person written notice of the estimate, including tax, interest, and penalty. The notice...
• California Revenue and Taxation Code Section 60310
  If the board is not satisfied with the return made by any person, it may make a deficiency determination of the tax required to be...
• California Revenue and Taxation Code Section 60311
  The board shall give the person written notice of its determination. The notice shall be placed in a sealed envelope, with postage paid, addressed to...
• California Revenue and Taxation Code Section 60312
  If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized...
• California Revenue and Taxation Code Section 60313
  If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade the tax, a...
• California Revenue and Taxation Code Section 60314
  All deficiency determinations, exclusive of penalty, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from...
• California Revenue and Taxation Code Section 60315
  Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of...
• California Revenue and Taxation Code Section 60316
  In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be mailed within...
• California Revenue and Taxation Code Section 60317
  If before the expiration of the time prescribed in Section 60315 for the mailing of a notice of deficiency determination the taxpayer has consented in...
• California Revenue and Taxation Code Section 60330
  If the board believes that the collection of any amount of tax imposed under this part will be jeopardized by delay, it shall thereupon make...
• California Revenue and Taxation Code Section 60331
  If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 10 days after service upon the person...
• California Revenue and Taxation Code Section 60332
  The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 (commencing with Section 60350). That person...
• California Revenue and Taxation Code Section 60333
  (a) In accordance with rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an...
• California Revenue and Taxation Code Section 60334
  If the board deems it necessary in order to ensure payment to the state of the amount of taxes due from any supplier under this...
• California Revenue and Taxation Code Section 60335
  A supplier required to make weekly payments is not relieved of the duty of filing the verified monthly return required by Article 1 (commencing with...
• California Revenue and Taxation Code Section 60336
  Whenever any supplier who is required to pay tax in weekly installments as provided by Section 60334 fails to make a weekly return or to...
• California Revenue and Taxation Code Section 60337
  If a supplier fails to make a weekly return or to pay any weekly installment of the tax, or any part thereof, pursuant to the...
• California Revenue and Taxation Code Section 60338
  If any supplier fails to pay any weekly installment of tax shown to be due by the supplier's weekly return on the Tuesday when required...
• California Revenue and Taxation Code Section 60339
  All jeopardy determinations including those made under Section 60337, exclusive of penalty, shall bear interest at the modified adjusted rate per month, or fraction thereof,...
• California Revenue and Taxation Code Section 60340
  Any notice required by this article may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
• California Revenue and Taxation Code Section 60350
  Any person against whom a determination is made by the board under Article 2 (commencing with Section 60301) and Article 3 (commencing with Section 60310)...
• California Revenue and Taxation Code Section 60351
  Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended...
• California Revenue and Taxation Code Section 60352
  If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the person has so requested in...
• California Revenue and Taxation Code Section 60353
  The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim...
• California Revenue and Taxation Code Section 60354
  The order or decision of the board upon a petition for redetermination becomes final 30 days after the giving of notice thereof to the person...
• California Revenue and Taxation Code Section 60355
  All determinations made by the board under this chapter are due and payable at the time they become final. If they are not paid when...
• California Revenue and Taxation Code Section 60356
  In making a determination, the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period...
• California Revenue and Taxation Code Section 60360
  If any person becomes a supplier, exempt bus operator, government entity, qualified highway vehicle operator, or interstate user without first securing a license, the tax,...
• California Revenue and Taxation Code Section 60361
  (a) The board shall forthwith ascertain as best it may the amount of the diesel fuel removed, entered, sold, delivered, or used and shall determine...
• California Revenue and Taxation Code Section 60361.5
  (a) Except in the case of a qualified highway vehicle operator, the backup tax imposed under Section 60058 and any applicable penalties and interest shall...
• California Revenue and Taxation Code Section 60362
  The board shall forthwith collect the tax, penalty, and interest due from the unlicensed person by seizure and sale of property in the manner prescribed...
• California Revenue and Taxation Code Section 60363
  At the request of the board, the Attorney General shall commence and prosecute to final determination an action at law to collect the tax, penalty,...
• California Revenue and Taxation Code Section 60364
  In the suit, a copy of the jeopardy determination certified by the board shall be prima facie evidence that the unlicensed person is indebted to...
• California Revenue and Taxation Code Section 60365
  The foregoing remedies of the state are cumulative.
• California Revenue and Taxation Code Section 60366
  No action taken pursuant to this article relieves the unlicensed person in any way from the penal provisions of this part.
• California Revenue and Taxation Code Section 60401
  The board, whenever it deems it necessary to ensure compliance with this part or any rule or regulation adopted under this part, may require any...
• California Revenue and Taxation Code Section 60402
  If any person is delinquent in the payment of any obligation imposed under this part, or in the event a determination has been made against...
• California Revenue and Taxation Code Section 60403
  After receiving the notice, the persons so notified shall not transfer nor make any other disposition of the credits, other personal property, or debts in...
• California Revenue and Taxation Code Section 60404
  All persons so notified shall forthwith after receipt of the notice advise the board of all credits, other personal property, or debts in their possession,...
• California Revenue and Taxation Code Section 60405
  If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required...
• California Revenue and Taxation Code Section 60406
  If, at the time a person ceases to operate under this part, the board holds a security pursuant to Section 60401 in the form of...
• California Revenue and Taxation Code Section 60407
  (a) Subject to the limitations in subdivisions (b) and (c), the board may by notice of levy, served personally or by first-class mail, require all...
• California Revenue and Taxation Code Section 60408
  (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the...
• California Revenue and Taxation Code Section 60421
  At any time within three years after any tax or any amount of tax required to be collected becomes due and payable and at any...
• California Revenue and Taxation Code Section 60422
  In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of...
• California Revenue and Taxation Code Section 60423
  In the action a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the tax of the delinquency...
• California Revenue and Taxation Code Section 60441
  Notwithstanding Section 60445, the tax, interest, and penalties are a lien upon and have the effect of an execution duly levied against any qualified motor...
• California Revenue and Taxation Code Section 60442
  The lien arising under Section 60441 attaches at the time a qualified motor vehicle is operated in this state through the use of diesel fuel...
• California Revenue and Taxation Code Section 60443
  The lien arising under Section 60441 shall not be removed until the tax, interest, and penalties are paid or the qualified motor vehicle or other...
• California Revenue and Taxation Code Section 60444
  The lien arising under Section 60441 as to the tax and interest, but exclusive of penalties, upon personal property is paramount to all private liens...
• California Revenue and Taxation Code Section 60445
  (a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof,...
• California Revenue and Taxation Code Section 60451
  At any time within three years after any person is delinquent in the payment of any amount required by this part to be paid or...
• California Revenue and Taxation Code Section 60452
  The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for his or her services as are provided...
• California Revenue and Taxation Code Section 60453
  The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him...
• California Revenue and Taxation Code Section 60461
  Whenever any person is delinquent in the payment of the obligations imposed under this part, the board or its authorized representative may seize any property,...
• California Revenue and Taxation Code Section 60462
  Notice of the sale and the time and place thereof shall be given in writing at least 20 days before the date set for the...
• California Revenue and Taxation Code Section 60462.5
  The board may seize any qualified motor vehicle subject to the lien of the tax and thereafter sell the qualified motor vehicle at private sale...
• California Revenue and Taxation Code Section 60462.6
  Notice of the sale shall be given in writing to the delinquent person and to all persons who have an interest of record in the...
• California Revenue and Taxation Code Section 60463
  At any sale the board or its authorized agent shall sell the property in accordance with the law and the notice and shall deliver to...
• California Revenue and Taxation Code Section 60464
  If upon any sale the moneys received exceed the amount due to the state from the taxpayer, the board shall return the excess to the...
• California Revenue and Taxation Code Section 60471
  If any person liable for any amount under this part sells out his or her business or stock of goods or quits the business, his...
• California Revenue and Taxation Code Section 60472
  (a) If the purchaser of a business or stock of goods fails to withhold the purchase price as required, he or she becomes personally liable...
• California Revenue and Taxation Code Section 60473
  The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the...
• California Revenue and Taxation Code Section 60474
  The obligation of the successor shall be enforced by serving a notice of successor liability on the person. The notice shall be served in the...
• California Revenue and Taxation Code Section 60491
  The remedies of the state provided for in this chapter are cumulative, and no action taken by the board constitutes an election by the state...
• California Revenue and Taxation Code Section 60492
  The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for...
• California Revenue and Taxation Code Section 60493
  (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together...
• California Revenue and Taxation Code Section 60493.5
  The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 60493 an...
• California Revenue and Taxation Code Section 60495
  (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount...
• California Revenue and Taxation Code Section 60501
  Persons who have paid a tax for diesel fuel lost, sold, or removed as provided in paragraph (4) of subdivision (a), or used in a...
• California Revenue and Taxation Code Section 60502
  (a) Any ultimate vendor who has paid a tax on diesel fuel sold to an ultimate purchaser for use on a farm for farming purposes...
• California Revenue and Taxation Code Section 60502.1
  No tax shall be included in the sales price or on the sales invoice by the ultimate vendor on diesel fuel sold to an ultimate
• California Revenue and Taxation Code Section 60502.2
  Notwithstanding the refund provided for by Section 60502 and the exemption provided for by subparagraph (B) of paragraph (5) of subdivision (a) of Section 60100,...
• California Revenue and Taxation Code Section 60503
  (a) The certificate to be provided to the ultimate vendor consists of a statement that is signed under penalty of perjury by a person with...
• California Revenue and Taxation Code Section 60503.1
  If a purchaser gives a Section 60503 exemption certificate to an ultimate vendor to the effect that the diesel fuel purchased will be used on...
• California Revenue and Taxation Code Section 60503.2
  (a) Any person, including any officer or employee of a corporation, who gives a Section 60503 exemption certificate for diesel fuel that he or she...
• California Revenue and Taxation Code Section 60504
  For the purpose of refund claims filed pursuant to this article, diesel fuel containing a de minimis quantity of dye shall not be considered diesel...
• California Revenue and Taxation Code Section 60505
  The board, upon the presentation of the claim and the invoice, shall cause to be paid to the claimant from the taxes collected under this...
• California Revenue and Taxation Code Section 60505.5
  The claim for refund forms prescribed in subdivision (c) of Section 60501 and subdivision (d) of Section 60502 may include, but not be limited to,...
• California Revenue and Taxation Code Section 60506
  In order to establish the validity of any claim, the board may, upon demand, examine the books and records of the claimant for that purpose....
• California Revenue and Taxation Code Section 60507
  All applications for refund provided under this article shall be filed within three years from the date of the purchase of the diesel fuel or,...
• California Revenue and Taxation Code Section 60508
  In lieu of the collection and refund of the tax on tax-paid diesel fuel exported, removed, sold, or used by a supplier in a manner...
• California Revenue and Taxation Code Section 60508.3
  In lieu of the refund of tax on diesel fuel used by a government entity in the manner as would entitle a government entity to...
• California Revenue and Taxation Code Section 60511
  Interest shall be paid upon any refund of tax at the modified adjusted rate per month established pursuant to Section 6591.5 from the first day...
• California Revenue and Taxation Code Section 60512
  (a) A refund filed pursuant to Section 60502 shall be paid to the claimant within 20 calendar days of the receipt of a claim for...
• California Revenue and Taxation Code Section 60521
  If the board determines that any amount not required to be paid under this part has been paid by any person to the state, the...
• California Revenue and Taxation Code Section 60521.5
  When an amount represented by a person who is a taxpayer under this part to a customer as constituting reimbursement for taxes due under this...
• California Revenue and Taxation Code Section 60522
  (a) Except as provided in subdivision (b), no refund under Section 60521 shall be approved by the board after three years from the last day...
• California Revenue and Taxation Code Section 60522.1
  (a) The limitation period specified in Section 60522 shall be suspended during any period of a person's life that the person is financially disabled. (b)...
• California Revenue and Taxation Code Section 60522.2
  Notwithstanding Section 60522, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use...
• California Revenue and Taxation Code Section 60523
  The claim shall be in writing and shall state the specific grounds upon which it is founded.
• California Revenue and Taxation Code Section 60524
  Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section 6591.5 from...
• California Revenue and Taxation Code Section 60525
  (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b)...
• California Revenue and Taxation Code Section 60541
  No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this...
• California Revenue and Taxation Code Section 60542
  No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or...
• California Revenue and Taxation Code Section 60543
  Within 90 days after the mailing of the notice of the board' s action upon a claim for refund or credit, the claimant may bring...
• California Revenue and Taxation Code Section 60544
  If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to...
• California Revenue and Taxation Code Section 60545
  Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the state on account of...
• California Revenue and Taxation Code Section 60546
  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any amounts due from the plaintiff under this...
• California Revenue and Taxation Code Section 60547
  In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5 upon the amount found to have...
• California Revenue and Taxation Code Section 60548
  A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any amount paid when the...
• California Revenue and Taxation Code Section 60561
  (a) The board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in...
• California Revenue and Taxation Code Section 60562
  In any action brought pursuant to subdivision (a) of Section 60561, the court may, with the consent of the Attorney General, order a change in...
• California Revenue and Taxation Code Section 60563
  The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 60561, and the provisions of the Code of Civil Procedure relating...
• California Revenue and Taxation Code Section 60564
  (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of tax nor any party related...
• California Revenue and Taxation Code Section 60581
  If any amount has been illegally determined either by the person filing the return or by the board, the board shall set forth that fact...
• California Revenue and Taxation Code Section 60601
  The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. The...
• California Revenue and Taxation Code Section 60602
  The board may employ attorneys, accountants, auditors, investigators, and other expert and clerical assistance necessary for the efficient administration of this part.
• California Revenue and Taxation Code Section 60603
  (a) Officers or employees of the state, upon presenting appropriate credentials and a written notice to the owner, operator, or agent in charge, are authorized...
• California Revenue and Taxation Code Section 60604
  Every interstate user, supplier, exempt bus operator, government entity, ultimate vendor, qualified highway vehicle operator, highway vehicle operator/fueler, train operator, pipeline operator, vessel operator, and...
• California Revenue and Taxation Code Section 60605
  (a) Each terminal operator shall keep the following information with respect to each rack removal of diesel fuel at each terminal it operates: (1) The...
• California Revenue and Taxation Code Section 60606
  The board or its authorized representative may examine the books, records, and equipment of any interstate user, supplier, exempt bus operator, government entity, ultimate vendor,...
• California Revenue and Taxation Code Section 60607
  As this state is the source of petroleum products for other states, if the examination or investigation necessitates collaboration or conference with motor vehicle fuel...
• California Revenue and Taxation Code Section 60608
  (a) Upon request from the officials to whom is entrusted the enforcement of the motor fuel tax laws of another government, the board may furnish...
• California Revenue and Taxation Code Section 60609
  It is unlawful for the board or any person having an administrative duty under this part to make known in any manner whatever the business...
• California Revenue and Taxation Code Section 60609.5
  (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation...
• California Revenue and Taxation Code Section 60610
  A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal...
• California Revenue and Taxation Code Section 60621
  The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
• California Revenue and Taxation Code Section 60622
  (a) The board shall establish the position of the Taxpayers' Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution...
• California Revenue and Taxation Code Section 60623
  (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers...
• California Revenue and Taxation Code Section 60624
  The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes...
• California Revenue and Taxation Code Section 60625
  The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of...
• California Revenue and Taxation Code Section 60626
  (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate...
• California Revenue and Taxation Code Section 60627
  The board shall develop and implement a program that will evaluate an individual employee's or officer's performance with respect to his or her contact with...
• California Revenue and Taxation Code Section 60628
  The board shall, in cooperation with the Taxpayers' Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve...
• California Revenue and Taxation Code Section 60629
  Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include...
• California Revenue and Taxation Code Section 60630
  (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the...
• California Revenue and Taxation Code Section 60631
  (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct...
• California Revenue and Taxation Code Section 60632
  (a) The board shall release any levy or notice to withhold issued pursuant to this part on any property in the event the expense of...
• California Revenue and Taxation Code Section 60632.1
  (a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the...
• California Revenue and Taxation Code Section 60633
  Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Title 9 of the Code of Civil Procedure shall be adjusted for purposes of...
• California Revenue and Taxation Code Section 60633.1
  (a) A taxpayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by...
• California Revenue and Taxation Code Section 60633.2
  (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with...
• California Revenue and Taxation Code Section 60634
  For the purposes of this part only, the board shall not revoke or suspend a person's license pursuant to Section 60180 or 60181 unless the...
• California Revenue and Taxation Code Section 60635
  (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an action...
• California Revenue and Taxation Code Section 60636
  (a) It is the intent of the Legislature that the State Board of Equalization, its staff, and the Attorney General pursue settlements as authorized under...
• California Revenue and Taxation Code Section 60637
  (a) (1) Beginning on January 1, 2007, the executive director and chief counsel of the board, or their delegates, may compromise any final tax liability...
• California Revenue and Taxation Code Section 60637
  (a) (1) The executive director and chief counsel of the board, or their delegates, may compromise any final tax liability where the reduction of tax...
• California Revenue and Taxation Code Section 60651
  The board shall transmit all money received by it under this part, except the amounts of overpayment of the fees required by Section 60185, to...
• California Revenue and Taxation Code Section 60652
  Notwithstanding Section 13340 of the Government Code, all moneys deposited in the account under this part are hereby continuously appropriated, without regard to fiscal years,...
• California Revenue and Taxation Code Section 60653
  The Controller shall make the transfers to the Highway Users Tax Account in the Transportation Tax Fund pursuant to Section 60652 at the same time...
• California Revenue and Taxation Code Section 60654
  Any costs to the board to carry out any duties imposed upon it by this part shall be paid, upon appropriation by the Legislature, from...
• California Revenue and Taxation Code Section 60701
  It is unlawful for any person, firm, association, or corporation, or any officer or agent thereof, through false statement, trick or device, or otherwise, to...
• California Revenue and Taxation Code Section 60702
  It is unlawful for any supplier or other person to conspire with any person, firm, association, or corporation, or any officer or agent thereof, to...
• California Revenue and Taxation Code Section 60703
  Any person who acquires diesel fuel outside this state and uses the diesel fuel for the operation of a qualified motor vehicle within and without...
• California Revenue and Taxation Code Section 60704
  Any person who makes, issues or signs a false or fraudulent claim for refund under this part is guilty of a misdemeanor punishable as provided...
• California Revenue and Taxation Code Section 60705
  (a) Any person required to make, render, sign, or verify any return or report who makes any false or fraudulent return or report with intent...
• California Revenue and Taxation Code Section 60706
  Any violation of this part, except as otherwise provided, is a misdemeanor. Each offense shall be punished by a fine of not less than one...
• California Revenue and Taxation Code Section 60706.1
  In addition to the fine or imprisonment, or both, each person convicted under Section 60706 shall pay, in the court's discretion, up to two dollars...
• California Revenue and Taxation Code Section 60707
  Notwithstanding any other provision of this part, any person who willfully evades or attempts in any manner to evade or defeat the payment of the...
• California Revenue and Taxation Code Section 60707.1
  In addition to the fine or imprisonment, or both, each person convicted under Section 60707 shall pay, in the court's discretion, up to two dollars...
• California Revenue and Taxation Code Section 60708
  Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense,...
• California Revenue and Taxation Code Section 60709
  (a) (1) Restitution orders or any other amounts imposed by a court of competent jurisdiction for criminal offenses upon a person or any other entity...