California Revenue and Taxation Code GENERAL PROVISIONS

• Section 1.
  This act shall be known as the Revenue and Taxation Code.(Enacted by Stats. 1939, Ch. 154.)
• Section 2.
  The provisions of this code in so far as they are substantially the same as existing statutory provisions relating to the same subject matter shall...
• Section 3.
  All persons who, at the time this code goes into effect, hold office under any of the acts repealed by this code, which offices are...
• Section 4.
  Any action or proceeding commenced before this code takes effect, or any right accrued, is not affected by this code, but all procedure taken shall...
• Section 5.
  Unless the context otherwise requires, the general provisions hereinafter set forth govern the construction of this code.(Enacted by Stats. 1939, Ch. 154.)
• Section 6.
  Division, part, chapter, article, and section headings do not in any manner affect the scope, meaning, or intent of the provisions of this code.(Enacted by...
• Section 7.
  Whenever a power is granted to, or a duty imposed on, any person or board by any provision of this code, it may be exercised...
• Section 8.
  Writing includes any form of recorded message capable of comprehension by ordinary visual means. Whenever any notice, report, petition, permit, statement, or record is required...
• Section 9.
  Whenever any reference is made to any portion of this code or of any other law, the reference applies to all amendments and additions thereto...
• Section 10.
  “Section” means a section of this code unless some other statute is specifically mentioned and “subdivision” means a subdivision of the section in which that...
• Section 11.
  The present tense includes the past and future tenses; and the future, the present.(Enacted by Stats. 1939, Ch. 154.)
• Section 12.
  The masculine gender includes the feminine and neuter.(Enacted by Stats. 1939, Ch. 154.)
• Section 12.2.
  “Spouse” includes “registered domestic partner,” as required by Section 297.5 of the Family Code.(Added by Stats. 2016, Ch. 50, Sec. 94. (SB 1005) Effective January...
• Section 13.
  The singular number includes the plural, and the plural the singular.(Enacted by Stats. 1939, Ch. 154.)
• Section 14.
  “City” includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town.(Enacted by Stats. 1939, Ch. 154.)
• Section 15.
  “County” includes city and county.(Enacted by Stats. 1939, Ch. 154.)
• Section 16.
  “Shall” is mandatory and “may” is permissive.(Enacted by Stats. 1939, Ch. 154.)
• Section 17.
  “Oath” includes affirmation and written declarations signed under the penalties of perjury.(Amended by Stats. 1957, Ch. 323.)
• Section 18.
  “Signature” or “subscription” includes mark. Such mark shall be made as required in the Civil Code.(Enacted by Stats. 1939, Ch. 154.)
• Section 19.
  “Person” includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company,...
• Section 20.
  (a) Except as otherwise provided in subdivisions (b) and (c), and notwithstanding any other law, “board” means the California Department of Tax and Fee Administration.(b) Unless the...
• Section 20.5.
  (a) Unless the context requires otherwise, as used in this code or any other code, “board, itself” or “State Board of Equalization meeting as a public...
• Section 21.
  “Controller” means the State Controller.(Enacted by Stats. 1939, Ch. 154.)
• Section 22.
  “Auditor” of a city or county means the chief accounting officer, by whatever title he may be known.(Enacted by Stats. 1939, Ch. 154.)
• Section 23.
  “Assessee” means the person to whom property or a tax is assessed.(Enacted by Stats. 1939, Ch. 154.)
• Section 24.
  No act in all the proceedings for raising revenue by taxation is illegal on account of informality or because not completed within the required time.(Enacted...
• Section 25.
  Unless expressly otherwise provided, any notice required to be given to any person by any provision of this code may be given in the manner...
• Section 26.
  If any provision of this code, or its application to any person or circumstance, is held invalid, the remainder of the code, or the application...
• Section 27.
  This code, and any amendment hereto made by any statute enacted at the fifty-third session of the Legislature, takes effect on February 1, 1941.(Enacted by...
• Section 28.5.
  As used in Division 1 of this code, “partnership” shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where...
• Section 29.
  Whenever any official is authorized to commence an action for the violation of any law relating to revenue or to compel the specific performance of...
• Section 30.
  The courts of this State shall recognize and enforce liabilities for taxes lawfully imposed by any other state, or the political subdivisions thereof, which extends...
• Section 31.
  The Attorney General or an appropriate official of any political subdivision of this State may bring suits in the courts of other states to collect...
• Section 33.
  Human whole blood, plasma, blood products, and blood derivatives, or any human body parts held in a bank for medical purposes, shall be exempt from...
• Section 34.
  Whenever an amount of money paid by a person to the state or any of its agencies includes a sum which can be identified as...
• Section 35.
  Commencing with its January 1, 1985, population base and continuing until the date of certification of the 1990 Federal Census, the population to be used...
• Section 36.
  Whenever any notice or other communication is required by this code to be mailed by registered mail, the mailing of such notice or other communication...
• Section 36.5.
  (a) Whenever this code requires the tax collector to publish a notice in a newspaper, the tax collector shall also provide notice on the tax collector’s...
• Section 37.
  Notwithstanding any other provision of law, all interest and penalties owing due to late payment of supplemental unsecured property tax levies shall be canceled, if...
• Section 38.
  (a) The Legislative Analyst shall submit a report to the Legislature regarding the possible consolidation of the remittance processing and cashiering functions and the mail processing...
• Section 38.7.
  (a) On or before January 1, 2016, the Legislative Analyst’s Office shall provide to the Assembly Committee on Revenue and Taxation, the Senate Committee on Governance...
• Section 38.7.a.
  (a) On or before January 1, 2016, the Legislative Analyst’s Office shall provide to the Assembly Committee on Revenue and Taxation, the Senate Committee on Governance...
• Section 38.9.
  (a) On or before July 1, 2019, the Legislative Analyst’s Office shall provide to the Assembly Committee on Revenue and Taxation, the Senate Committee on Governance...
• Section 40.
  (a) (1) The board shall publish on its Internet Web site a written formal opinion, a written memorandum opinion, or a written summary decision for each decision...
• Section 41.
  Notwithstanding any other law, any bill, introduced on or after January 1, 2015, that would authorize a new credit against the “net tax,” as defined...

Last modified: October 22, 2018