California

Revenue and Taxation Code - RTC

7,332 sections, each with the official text and a plain-English explanation of what it means for you.

• § 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 the secured roll and shall be subject to all provisio
• § 2189.8 — Upon application, the county tax collector may issue tax clearance certificates.
• § 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.
• § 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 218 has been applied shall be ent
• § 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 of the tax, penalties and costs shall be paid by said board
• § 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.
• § 2191.10 — Notwithstanding any other law, the board of supervisors of a county may adopt an ordinance or resolution to provide that a tax on real or personal property is not a lien against the property assessed
• § 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 of the following: (A) A possessory interest secured only by a lie
• § 2191.4 — From the time of filing the certificate for record pursuant to Section 2191.
• § 2191.5 — Section 2191.
• § 2191.6 — Except as otherwise provided in Section 2191.
• § 2192 — Except as otherwise specifically provided, all tax liens attach annually as of 12:01 a.
• § 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 on real property, have priority over all other liens on the prope
• § 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 of Title 14 of Part 4 of Division 3 of the Civil Code, conducted un
• § 2193 — Every lien created by this division has the effect of an execution duly levied against the property subject to the lien.
• § 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: (1) The tax is paid or legally canceled.
• § 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 conclusively presumed to be paid.
• § 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 for unpaid taxes, assessments, fees, or charges levi
• § 22 — “Auditor” of a city or county means the chief accounting officer, by whatever title he may be known.
• § 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 property taxation.
• § 220.5 — (a) Aircraft of historical significance shall be exempt from taxation.
• § 2201 — Unless the context otherwise requires, the definitions contained in this article govern the construction of this chapter.
• § 2202 — “Ad valorem property taxation” means any source of revenue derived from applying a property tax rate to the assessed value of property.
• § 2203 — “City” means any city whether general law or charter, except a city and county.
• § 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 of taxation.
• § 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 order issued after January 1, 1973, or with a final court o
• § 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 1, 1973, in order to comply wi
• § 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 or any amendment to the State Constitution ad
• § 2208 — “County” means any chartered or general law county.
• § 2208.5 — “School district” means any school district, community college district, or county superintendent of schools.
• § 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 pleasure of the Governor, or (c) By any agency, d
• § 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 as such from the State Department of Social Services or from
• § 2210 — “Law enacted after January 1, 1973,” means any statute enacted by the Legislature after January 1, 1973.
• § 2211 — “Local agency” means any city, county, special district, authority or other political subdivision of the state.
• § 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 in the California Consumer Price Index for all items, as determined
• § 2213 — “Property tax rate” means any rate of tax or assessment which is levied per unit of assessed value of property.
• § 2214 — “Sales tax exemption” means any provision which causes a reduction in revenue to a city or county under Part 1.
• § 2215 — “Special district” means any agency of the state for the local performance of governmental or proprietary functions within limited boundaries.
• § 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 pursuant to Section 25643
• § 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 nonprofit zoological society meeting all the requiremen
• § 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 for the opera
• § 2227 — (a) (1) 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 or the county.
• § 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 a special district is located entirel
• § 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.
• § 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 by the state for the 1973–1974 fiscal
• § 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 form and are planted during the assessment year by
• § 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 a sales or use tax exemption.
• § 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 Finance shall review all statutes enacted an
• § 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.
• § 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 agencies or school districts if the director det
• § 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.
• § 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 the Controller any ad valorem property tax levied by or on behalf
• § 2237.4 — If a local agency fails to file by October 1 each year a report required by Section 2237.
• § 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 computing tax rates on the unsecured tax roll, the
• § 224 — The personal effects, household furnishings, and pets of any person shall be exempt from taxation.
• § 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 this article.
• § 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 reimbursement to local agencies or school distric
• § 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 or 2230, the Department of Finance shall pre
• § 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 to reimburse local agencies and school districts, pursuan
• § 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 otherwise, in such a manner as to require reimbursement pursuant to Sec
• § 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 crime or infraction if the director de
• § 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 5014.
• § 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 programs by wires, lines, radio
• § 226 — (a) Personal property consisting of qualified computer equipment shall be exempt from taxation.
• § 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 8 of this chapter (commencing with Section 2201) and shall
• § 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 ratios or methods of expressing the tax rat
• § 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 which were levied for general county purposes in eith
• § 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 which did not levy a property tax fo
• § 2261.2 — Whenever a county board of supervisors adopts the provisions of Sections 42649 and 85265.
• § 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 tax rates which were levied for general city purposes in eith
• § 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 a county service area for the same territory, may adjust,
• § 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: (1) The maximum property tax rate authorized by the enabling statut
• § 2263.1 — This section shall apply only to special districts formed between January 1, 1972, and the effective date of this 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 tax rate has been established by the voters of t
• § 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 the greater of three cents ($0.
• § 2264 — In the event that a local agency elects to follow the provisions of Part 3.
• § 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 property tax rate for such agency pursuant to the provis
• § 2266 — This section shall provide an alternate procedure to the other provisions of this chapter for establishing maximum property tax rates.
• § 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 the full cash value of the assessed property, the provisio
• § 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 Timber Yield Tax Law (Part 18.
• § 2266.5 — This section shall provide an alternate procedure to the other provisions of this article for establishing maximum property tax rates.
• § 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 agency in either the 1971–1972 fiscal year or the 1972–1973 fiscal ye
• § 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 or employed exclusively in any of the following: (a) In the taking a
• § 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 chapter (commencing with Section 2201) to pay the cost of: (1) i
• § 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 chapter (commencing with Section 2201) to pay costs mandated by
• § 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 to meet recurring costs resulting from any p
• § 2271.15 — Notwithstanding the provisions of Section 2271.
• § 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 levied pursuant to Section 2271.
• § 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 chapter (commencing with Section 2201) for the purpose of comply
• § 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 this chapter (commencing with Section 2201) for the purpose of me
• § 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 contract, shall have taken formal action prior to January 1,
• § 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 local agency shall make payments to the federal government, the State of Cali
• § 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 a local agency to incur additional costs which cannot be m
• § 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 chapter (commencing with Section 2201) to pay the cost of intere
• § 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 tax rate established pursuant to Section 2267 for the purpose of
• § 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 chapter (commencing with Section 2201) for the purpose of paying
• § 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 or condition of a “governmental reorganization,” as such term is
• § 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 chapter for interest and redemption charges on amounts borrowed
• § 228 — (a) A vessel with a market value of four hundred dollars ($400) or less shall be free from taxation.
• § 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 chapter in order to pay the extraordinary costs of purchasin
• § 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 this chapter for purposes authorized by this 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 order to comply with the provisions of Section 43073 of the Government
• § 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 forth for voters of that local agency for other purpos
• § 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 an additional property tax rate authorized pursuant to Artic
• § 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 within 30 days thereafter, consents to maximum property
• § 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 conducted by the county elections official, as follows: (a) The
• § 2289 — Whenever possible, elections to approve maximum property tax rates shall be consolidated with other elections.
• § 229 — (a) A floating home shall be assessed in the same manner as real property.
• § 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 boundaries of, a
• § 2296 — Except as provided in Section 2263.
• § 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 result of a governmental reorganization, for providing
• § 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 Section 2297, the governing body of such agency s
• § 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 for the ballot pamphlet s
• § 23 — “Assessee” means the person to whom property or a tax is assessed.
• § 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 thereon used in their operation, are exempt from taxati
• § 23001 — This part is known and may be cited as the Corporation Tax Law.
• § 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 23101), Chapter 2.
• § 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.
• § 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 and regulations as to the subject matt
• § 23030 — Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
• § 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 Code.
• § 23032 — “Fiscal year” means an accounting period of twelve months or less ending on the last day of any month other than December.
• § 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.
• § 23034 — “State” includes the District of Columbia, and the possessions of the United States.
• § 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 under the supervision of the Attorney General.
• § 23036 — (a) (1) The term “tax” includes any of the following: (A) The tax imposed under Chapter 2 (commencing with Section 23101).
• § 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 the “tax” below the tentative minimum t
• § 23036.2 — (a) Notwithstanding any provision of this part or Part 10.
• § 23036.3 — (a) Notwithstanding any provision of this part or Part 10.
• § 23036.4 — (a) Notwithstanding any provision of this part or Part 10.
• § 23036.5 — (a) (1) For taxable years beginning on or after January 1, 2024, and before January 1, 2027, a taxpayer may make an election to receive an annual refundable credit amount of qualified credits for each
• § 23037 — “Taxpayer” means any person subject to the tax imposed under Chapter 2 (commencing with Section 23101), Chapter 2.
• § 23038 — (a) “Corporation” includes every corporation except corporations expressly exempt from the tax by this part or the Constitution of this state.
• § 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.
• § 23039 — “Bank” includes national banking associations.
• § 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 and income from any activities carried on
• § 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, dividends, and gains from the
• § 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 for which the tax is payable.
• § 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: (1) For the purposes of the tax imposed under Chapter 2
• § 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) of the Internal Revenue Code, relating to nonrecourse indebt
• § 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, the principal office of which is locate
• § 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.
• § 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.
• § 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, except that reference to Subtitle A shall ins
• § 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, except that reference to Subtitle A shall inste
• § 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, except that reference to Subtitle A shall ins
• § 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 Revenue Code.
• § 23045.6 — (a) For the purposes of this part, except as otherwise provided, the determination of whether an individual is an employee shall be governed by of Article 1.
• § 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.
• § 23046.5 — (a) Section 7701(n) of the Internal Revenue Code, relating to convention or association of churches, shall apply, except as otherwise provided.
• § 23047 — Section 7701(e) of the Internal Revenue Code, relating to treatment of certain contracts for providing services, etc.
• § 23048 — Taxable mortgage pools shall be defined and treated in accordance with Section 7701(i) of the Internal Revenue Code, except as otherwise provided.
• § 23049 — Section 7701(h) of the Internal Revenue Code, relating to motor vehicle operating leases, shall apply, except as otherwise provided.
• § 23049.1 — Section 64 of the Internal Revenue Code, relating to the definition of ordinary income, shall apply.
• § 23049.2 — Section 65 of the Internal Revenue Code, relating to the definition of ordinary loss, shall apply.
• § 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 providing a program or a service to an are
• § 23050 — Definitions, other than general definitions, are set forth in the chapter to which specifically applicable.
• § 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 1949, Chapter 557, and as subsequently amended, including all amend
• § 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 this part, mean Title 26 of the
• § 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, or loss to which that taxpayer was entitled under this pa
• § 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 as restatements and continuations thereof
• § 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 any suit or proceeding had or commenced in any civil cause, before su
• § 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 period, any reference in either such law to another provision of the B
• § 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 application to a prior period of any portion of this part) shall, wh
• § 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, meaning, or intent of the provisions
• § 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 the application thereof to any person,
• § 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 against the tax, shall be applie
• § 23059 — Unless expressly otherwise provided in this part, any notice may be given by first-class mail postage prepaid.
• § 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 this article.
• § 23060 — Provisions in other codes or General Law Statutes that are related to this part include all of the following: (a) Chapter 20.
• § 2307 — The local agency which transfers a program or service shall reduce its maximum property tax rate as provided in this 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 the cost thereof, as a result of a functional consolidation
• § 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 fiscal year after the functional consolidation has occurred.
• § 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 from taxation within the meaning of “charitable pu
• § 23101 — (a) “Doing business” means actively engaging in any transaction for the purpose of financial or pecuniary gain or profit.
• § 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 from sources within this state for purposes of Chapter
• § 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 securities held, and engaging in no activities other th
• § 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 state is engaging in convention and trade show activities, as
• § 23113 — The tax imposed under this chapter shall attach whether a taxpayer has a taxable year of twelve months or less.
• § 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 taxable year and the taxable year was 15 days or less.
• § 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 by the provisions of the Constitut
• § 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 provisions of the Consti
• § 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 this part which dissolve
• § 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 of incorporation, qualification, or commencin
• § 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 franchises of the corporations taxable under this chapter but
• § 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 of Section 23151.
• § 23156 — (a) The Franchise Tax Board shall abate, upon written request by a qualified nonprofit corporation, unpaid qualified taxes, interest, and penalties for the taxable years in which the qualified nonprof
• § 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 or measured by its net income, upon the basis of it
• § 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 the said banks and financial corporations except tax
• § 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 this state and taxable under the provisions
• § 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 or by this part, shall annual
• § 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 or withdraws, shall pay a tax
• § 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 specified in Section 23151, plus 2 percent.
• § 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 an official receipt for real and personal p
• § 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 of Section 23181 or 23183.
• § 232 — All cargo containers principally used for the transportation of cargo by vessels in ocean commerce shall be exempt from property taxation.
• § 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 of prior laws), there shall be allowed as a credit a
• § 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 of prior laws, were applicable, there shall be allowe
• § 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 Franchise Tax Board the amount of the tax p
• § 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 taxable year of dissolution or withdrawal, or within the periods p