California Code — code.revenue.and.taxation.code.rtc
Browse 7,324 sections in division code.revenue.and.taxation.code.rtc of the California code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 50112.8. If the board finds that a person
- § 50114. Any person from whom an amount is determined to be due under Article 2 (commencin
- § 50115. Every petition for redetermination shall be in writing and shall state the specif
- § 50116. If a petition for redetermination is filed within the period specified in Section
- § 50119. All amounts determined to be due by the board under Article 2 (commencing with Se
- § 50155. A certificate by the board or an employee of the board stating that a notice requ
- § 50155.5. Except as otherwise provided by law, any person who is engaged in the business of
- § 50120. Any notice required by this article shall be served in the same manner as prescri
- § 50153. The board may examine the books and records of any feepayer, or the books and rec
- § 46527. In any judgment, interest shall be allowed at the modified adjusted rate per annu
- § 46528. A judgment shall not be rendered in favor of the plaintiff in any action brought
- § 46544. Notwithstanding any other provision of this part, if the department finds that ne
- § 50112.10. Any return, declaration, statement, or other document required to be made under t
- § 46620. Every fee payer is entitled to be reimbursed for any reasonable fees and expenses
- § 50113.2. If, before the expiration of the time prescribed in Section 50113.1 for serving a
- § 50128. Whenever any fee payer is delinquent in the payment of the fee, the board, or its
- § 50129. Notice of the sale and the time and place thereof, shall be given to the delinque
- § 50130. At a sale conducted pursuant to this article the board, or its authorized agent,
- § 50124. If the board determines that the amount of any fees, interest, and penalties are
- § 50125. At any time within three years after any person is delinquent in the payment of a
- § 50122. In any action brought to enforce the rights of the state with respect to any fee,
- § 50120.3. In accordance with rules and regulations which the board may adopt, the person ag
- § 50131. If, after a sale conducted pursuant to this article, the money received exceeds t
- § 50134. All persons notified pursuant to Section 50132 shall immediately, after receipt o
- § 50135. If, during the effective period of the notice to withhold, given pursuant to Sect
- § 50138. The amounts required to be paid by any person under this part, together with any
- § 50138.5. The board shall not be subject to subdivisions (c) and (d) of Section 16307 of th
- § 50132. If any fee payer is delinquent in the payment of any obligation imposed by this p
- § 50138.6. The board may, in its discretion, enter into a written installment payment agreem
- § 50120.1. If the board determines that the collection of any amount of fee will be jeopardi
- § 6. Division, part, chapter, article, and section headings do not in any manner affec
- § 11. The present tense includes the past and future tenses; and the future, the presen
- § 12. The masculine gender includes the feminine and neuter.
- § 13. The singular number includes the plural, and the plural the singular.
- § 15.
- § 1. This act shall be known as the Revenue and Taxation Code.
- § 3. All persons who, at the time this code goes into effect, hold office under any of
- § 21.
- § 22.
- § 23.
- § 24. No act in all the proceedings for raising revenue by taxation is illegal on accou
- § 27. This code, and any amendment hereto made by any statute enacted at the fifty-thir
- § 36. Whenever any notice or other communication is required by this code to be mailed
- § 38. The Legislative Analyst shall submit a report to the Legislature regarding the po
- § 38.7. On or before January 1, 2016, the Legislative Analyst
- § 38.9. On or before May 1, 2023, the Legislative Analyst
- § 40.
- § 33. Human whole blood, plasma, blood products, and blood derivatives, or any human bo
- § 61. Except as otherwise provided in Section 62, change in ownership, as defined in Se
- § 62. Change in ownership shall not include: (a) (1) Any transfer between coowners that
- § 62.1. Change in ownership shall not include the following: (1) Any transfer, on or afte
- § 62.2.
- § 62.3. Notwithstanding any other provision in this chapter, a change in ownership shall
- § 62.5. Notwithstanding any provision of this chapter, a change in ownership shall not in
- § 62.11. Change in ownership does not include the recordation of a certificate of sale pur
- § 41.
- § 51. For purposes of subdivision (b) of Section 2 of Article XIII A of the California
- § 51.5. Notwithstanding any other provision of the law, any error or omission in the dete
- § 60.
- § 63.2. Notwithstanding any provision of this chapter, beginning on and after February 16
- § 64. Except as provided in subdivision (i) of Section 61 and subdivisions (c) and (d)
- § 64.1.
- § 65. The creation, transfer, or termination of any joint tenancy is a change in owners
- § 67.
- § 68. For purposes of Section 2 of Article XIII A of the Constitution, the term
- § 69. Notwithstanding any other law, pursuant to Section 2 of Article XIII A of the Con
- § 69.3.
- § 69.4.
- § 63.1. Notwithstanding any other provision of this chapter, a change in ownership shall
- § 75.54. Taxes on the supplemental roll become a lien against the real property on the dat
- § 75.60. Notwithstanding any other provision of law, the board of supervisors of an eligib
- § 75.66. It is the intent of the Legislature that no further appropriation shall be made,
- § 75.70. Notwithstanding any other law, for the 1983
- § 75.72. Any penalties, costs, or other charges resulting from delinquency of supplemental
- § 80. An application for reduction in the base-year value of an assessment on the curre
- § 90. Assessees shall report change in ownership information to the assessor as provide
- § 93. Notwithstanding any other provision of law, except as provided in subdivisions (b
- § 95. For purposes of this chapter: (a)
- § 95.2.
- § 95.3. Notwithstanding any other provision of law, for the 1990
- § 95.31.
- § 95.35. The Legislature finds and declares that there is a significant and compelling sta
- § 95.5. The Legislature finds and declares all of the following: (1) In recognition of th
- § 95.50. The Legislature finds and declares that the state and local governments benefit w
- § 95.60. It is the intent of the Legislature in enacting this section to assist county ass
- § 96. For the 1979
- § 69.5.
- § 69.6. Notwithstanding any other law, on and after April 1, 2021, the following shall ap
- § 70.
- § 70.5. Notwithstanding Section 70, and pursuant to Section 2 of Article XIII A of the Ca
- § 72. A copy of any building permit issued by any city, county, city and county, or any
- § 73. Pursuant to the authority granted to the Legislature pursuant to paragraph (1) of
- § 74. For purposes of subdivision (a) of Section 2 of Article XIII A of the Constitutio
- § 74.3. For purposes of subdivision (a) of Section 2 of Article XIII A of the California
- § 74.5. For purposes of subdivision (a) of Section 2 of Article XIII A of the California
- § 74.6. For purposes of paragraph (4) of subdivision (c) of Section 2 of Article XIII A o
- § 74.7. For purposes of subparagraph (B) of paragraph (1) of subdivision (i) of Section 2
- § 74.8.
- § 75.1. Except where the context or the specific provisions of this chapter otherwise req
- § 75.3.
- § 75.6.
- § 75.8.
- § 75.11. If the change in ownership occurs or the new construction is completed on or afte
- § 75.12. For the purposes of this chapter, new construction shall be deemed completed on t
- § 75.13. Any supplemental assessment shall not be deemed to be an escaped assessment subje
- § 75.18. On and after July 1, 1997, if the actual date of the most recent change in owners
- § 75.21. Exemptions shall be applied to the amount of the supplemental assessment, provide
- § 75.31. Whenever the assessor has determined a new base year value as provided in Section
- § 75.32. The failure of the assessee to receive a notice required by Section 75. 31 shall
- § 75.41. The auditor shall apply the current year
- § 75.42. The information transmitted to the auditor by the assessor, together with the ext
- § 75.51. The tax collector shall mail or electronically transmit a supplemental tax bill t
- § 75.52. Taxes on the supplemental bill are due on the date mailed and shall become delinq
- § 96.165. Notwithstanding any other provision of this chapter, for each fiscal year for whi
- § 96.18.
- § 96.19. Notwithstanding any other provision of law, the property tax apportionment factor
- § 96.21. Notwithstanding any other provision of this chapter, in the County of Solano, the
- § 96.22. Notwithstanding any other provision of this chapter, in any county with an eligib
- § 96.23. Notwithstanding any other provision of this chapter, in the County of Nevada, the
- § 96.31. For the 1985
- § 96.4. Notwithstanding any other provision of this part or Part 8 (commencing with Secti
- § 96.5. The difference between the total amount of property tax revenue computed each yea
- § 96.6. Notwithstanding any other provision of law, for the purposes of this chapter, the
- § 96.7. In the case of any county taking over the responsibilities of an independent loca
- § 96.8. On or before August 1, 1982, and on or before August 1 of each year thereafter, a
- § 96.1. Except as otherwise provided in Article 3 (commencing with Section 97), and in Ar
- § 97.2. Notwithstanding any other provision of this chapter, the computations and allocat
- § 97.22. For the purposes of paragraph (1) of subdivision (c) of Section 97.2,
- § 97.3. Notwithstanding any other provision of this chapter, the computations and allocat
- § 97.31.
- § 97.313. Notwithstanding any other provision of this chapter, for the 1995
- § 97.41.
- § 97.68. Notwithstanding any other provision of law, in allocating ad valorem property tax
- § 97.70. Notwithstanding any other law, for the 2004
- § 97.71. Notwithstanding any other provision of law, for each of the 2004
- § 97.72. Notwithstanding any other provision of law, for each of the 2004
- § 97.73. Notwithstanding any other provision of law, for each of the 2004-05 and 2005-06 f
- § 97.77. An enterprise special district and a nonenterprise special district shall not ple
- § 97.81. Notwithstanding any other provision of law, for the 2011
- § 98. In each county, other than the County of Ventura, having within its boundaries a
- § 98.01. An independent qualifying city shall receive a distribution of the following perc
- § 97.34. Notwithstanding any other provision of this chapter, the amount of the revenue re
- § 97.37. Notwithstanding any other provision of this chapter, for the 1994
- § 97.4. Notwithstanding Section 97.2 or 97.3 or any other provision of this chapter, in i
- § 97.401. Commencing February 1, 2012, the county auditor shall make the calculations requi
- § 97.32. Notwithstanding Section 97.3, a special district does not include, for purposes o
- § 98.02. In the County of Ventura, the computations made pursuant to Section 96.1 or its p
- § 98.03. For purposes of Section 98, the definition of qualifying city contained in subdiv
- § 98.1. In the County of Orange, the computations made pursuant to Section 96.1 or its pr
- § 99. For the purposes of the computations required by this chapter: (1) In the case of
- § 99.02. For the purposes of the computations required by this chapter for the 1985
- § 99.1. For the purposes of the computations required by this chapter for the 1986
- § 99.3. The plan for financing services that is included with a resolution of application
- § 100. Notwithstanding any other provision of law, commencing with the 1988
- § 100.05. Subparagraph (A) of paragraph (1) of subdivision (a) of Section 25.5 of Article X
- § 100.06. In accordance with the suspension under Section 100.05 of the Revenue and Taxatio
- § 100.11. Notwithstanding any other law, for the 2007
- § 100.2. Supplemental property tax revenues for 1985
- § 100.4. Notwithstanding any other provision of law, the allocations and apportionments ma
- § 100.6. For the 1989
- § 100.95. Notwithstanding any other law, for the 2007
- § 100.96. Notwithstanding any other law, for the 2011
- § 101. Unless the context otherwise requires, the general provisions hereinafter set for
- § 102. Nothing in this division shall be construed to permit double taxation.
- § 103.
- § 106. Except as provided in Section 83.5,
- § 100.9. Notwithstanding any other provision of law and except as provided in subdivision
- § 107.3. The full cash value of leasehold estates in exempt property for the production of
- § 107.4. For purposes of paragraph (1) of subdivision (a) of Section 107, there is no inde
- § 107.7. When valuing possessory interests in real property created by the right to place
- § 107.9. In addition to any taxable real property interests that an operator of certificat
- § 107.10. For purposes of paragraph (1) of subdivision (a) of Section 107, there is no inde
- § 107.
- § 187.5. On or before December 31, 1986, each eligible county which has adopted an ordinan
- § 189. Each eligible county shall make every reasonable effort to inform eligible proper
- § 194. As used in this chapter: (a)
- § 194.1. Any owner of eligible property who files on or before the next property tax insta
- § 195.78. After the county auditor of an eligible county, as described in Section 195.77, h
- § 195.81. After the county auditor of an eligible county, as described in Section 195.80, h
- § 195.96. After the Auditor of Shasta County has made the applicable certification to the D
- § 195.102. After the county auditor of an eligible county, as described in Section 195.101,
- § 195.104. By September 30, 2006, the auditors of the Counties of Alameda, Alpine, Amador, B
- § 195.108. After the county auditor of the eligible county, as described in Section 195.107,
- § 195.117. After the county auditor of an eligible county, as described in Section 195.116,
- § 195.121. After the county auditor of the eligible county, as described in Section 195.120,
- § 195.90. After the county auditor of an eligible county, as described in Section 195.89, h
- § 195.84. After the county auditor of an eligible county, as described in Section 195.83, h
- § 110. Except as is otherwise provided in Section 110.1,
- § 110.1. For purposes of subdivision (a) of Section 2 of Article XIII A of the California
- § 110.5.
- § 115.
- § 119.
- § 122.
- § 125.
- § 128.
- § 130.
- § 136. Whenever any taxes or assessments are entered on the roll under any provision of
- § 155.20. Subject to the limitations listed in subdivisions (b), (c), (d), and (e), a count
- § 158. The Controller has general supervision over the general procedure for tax sales,
- § 168. Any document required in this division to be executed by the tax collector may be
- § 168.1. Notwithstanding subdivision (b) of Section 16.5 of the Government Code, if a coun
- § 168.5. Any document required in this division to be acknowledged by the county clerk at
- § 169. The board shall encourage uniform statewide appraisal and assessment practices.
- § 160. In any action against the county to quiet title allowed under this division, serv
- § 171. Notwithstanding any other provision of law, no interest or penalties shall be imp
- § 172. Whenever a manufactured home is destroyed on or after January 1, 1982, as the res
- § 172.1. To claim tax relief in accordance with the provisions of this chapter, the owner
- § 182. On or before May 31, 1986, the tax collector of an eligible county shall certify
- § 170. Notwithstanding any other law, the board of supervisors, by ordinance, may provid
- § 194.4. After the tax collector of an eligible county has certified an amount to the Dire
- § 195. The Department of Finance shall establish guidelines in carrying out this chapter
- § 195.6. After the county auditor of an eligible county described in Section 195.5 has mad
- § 195.124. After the county auditor of the eligible county, as described in Section 195.123,
- § 195.132. After the county auditor of the eligible county, as described in Section 195.131,
- § 195.135. After the county auditor of the eligible county, as described in Section 195.134,
- § 195.141. After the county auditor of an eligible county, as described in Section 195.140,
- § 195.168. After the county auditor of the eligible county, as described in Section 195.167,
- § 195.177. After the county auditor of the County of San Mateo has made the applicable certi
- § 195.144. After the county auditor of the eligible county, as described in Section 195.143,
- § 196.2. After the county auditor of an eligible county described in Section 196.1 has mad
- § 196.4. In the 1991
- § 196.6. On or before December 31, 1992, each eligible county, as described in subdivision
- § 196.66. After the county auditor of an eligible county, as described in Section 196.65, h
- § 439. For the purposes of this article and within the meaning of Section 8 of Article X
- § 439.2. When valuing enforceably restricted historical property, the county assessor shal
- § 439.3. Notwithstanding any provision of Section 439.2 to the contrary, if either the cou
- § 439.4. No property shall be valued pursuant to this article unless an enforceable restri
- § 434.2. Within 30 days of the effective date of this section, the board shall appoint the
- § 434.5. On March 1, 1984, for the Redwood Region and Pine-Mixed Conifer Region, and on Ja
- § 535. This article does not apply to intangibles.
- § 601. The assessor shall prepare an assessment roll, as directed by the board, in which
- § 534. Assessments made pursuant to Article 3 (commencing with Section 501) or this arti
- § 275.5. If a person claiming classification of a vessel as a documented vessel eligible f
- § 276. Except as otherwise provided by subdivision (b), for property for which the disab
- § 276.5. If a person claiming the exemption of an aircraft of historical significance unde
- § 279. Subject to the provisions regarding cancellations and the limitation periods on r
- § 279.5. The taxpayer who has filed a claim for the disabled veterans
- § 280. Commencing on or after July 1, an audit of the exemptions granted pursuant to sub
- § 284. Should the audit prescribed by this article indicate that a veteran
- § 286. As used in this article
- § 321. Land shall be legally described for tax purposes pursuant to this chapter.
- § 324. City lots may be described by naming the city and giving the number of the lot an
- § 207.1. Personal property leased to a church and used exclusively for the purposes descri
- § 208. The bonds exemption is as specified in subdivision (c) of Section 3 of Article XI
- § 211.
- § 328. Land may be described by metes and bounds, or other description sufficient to ide
- § 401. Every assessor shall assess all property subject to general property taxation at
- § 401.10. Notwithstanding any other law relating to the determination of the values upon wh
- § 401.12. Sections 401.10 and 401.11 do not abrogate, rescind, preclude, or otherwise affec
- § 326. Whenever a map, other than an official map, has been furnished by the owner, clai
- § 453. The assessor may request any person found within his county to make and subscribe
- § 458. If the court finds the land has not been surveyed or divided so that it can be le
- § 460. If the owner or claimant of any property, not listed by another person, is absent
- § 443. The property statement shall also show: (a) The county where the property is taxa
- § 448. The property statement shall show all information as of 12:01 a.m. on the lien da
- § 607. Land and improvements thereon shall be separately assessed.
- § 607.5. In the event that a separate assessment of rights and privileges appertaining to
- § 214.02. Except as provided in subdivision (b) or (c), property that is used exclusively f
- § 214.03. Property that is used exclusively for the preservation of native plants or animal
- § 214.05. For purposes of Section 214: (a) If the property of an organization is granted an
- § 214. Property used exclusively for religious, hospital, scientific, or charitable purp
- § 215.2. Property owned by an organization that satisfies the requirements of Section 214,
- § 464. All moneys recovered by the assessor under Section 463 shall be paid into the cou
- § 469. The assessor shall annually conduct a significant number of audits of the books a
- § 480. Whenever there occurs any change in ownership of real property, a manufactured ho
- § 480.1. Whenever there is a change in control of any corporation, partnership, limited li
- § 480.2. Whenever there is a change in ownership of any corporation, partnership, limited
- § 480.3. Each county assessor and recorder shall make available, without charge and upon r
- § 401.17. For the 2005
- § 401.20.
- § 402. Cultivated and uncultivated land of the same quality and similarly situated shall
- § 402.1. In the assessment of land, the assessor shall consider the effect upon value of a
- § 402.9. In valuing property for persons of low and moderate income that is financed under
- § 403. Land sold by the State for which no patent has been issued shall be assessed like
- § 407. Annually, on the second Monday in July, the assessor shall transmit a statistical
- § 408. Except as otherwise provided in subdivisions (b), (c), (d), (e), and (g), any inf
- § 408.1. The assessor shall maintain a list of transfers of any interest in property, othe
- § 408.2. Except as otherwise provided in Sections 63.1, 69.5, 451, and 481 of this code an
- § 408.3. Except as otherwise provided in Sections 451 and 481 and in the provisions listed
- § 401.15. Notwithstanding any other provision of law, for any county that makes available t
- § 410. It is the intent of the Legislature in enacting this article to provide for a uni
- § 196.8. After the county auditor of an eligible county, as described in Section 196.7, ha
- § 216. The stock in trade up to one thousand five hundred dollars (
- § 217. Except as provided in subdivision (d), the following articles of personal propert
- § 217.1. Except as provided in subdivision (d), the following articles of personal propert
- § 218. The homeowners
- § 218.2. For purposes of this section, all of the following apply: (1)
- § 218.3. For purposes of this section, all of the following apply: (1)
- § 218.4. For purposes of this section, all of the following apply: (1)
- § 218.6. For purposes of this section, all of the following apply: (1)
- § 219. For the 1980
- § 234. Seed potatoes of a grower, which are personal property, held on the lien date for
- § 237.
- § 242. There is exempted from the taxes imposed by this part qualified property for use
- § 252.1. Among other facts, the veterans
- § 230. With regard to taxes that attach as a lien on or after January 1, 2001, wooden ve
- § 231. Property that is owned by a nonprofit corporation and leased to, and used exclusi
- § 480.6. Notwithstanding any other provision of law, a holder of a possessory interest in
- § 480.7. On or after January 1, 1996, in addition to any filing required to be made pursua
- § 480.8.