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.

• § 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 board in the form as prescribed by the board, which may incl
• § 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 was first made during that quarter that are due a
• § 40063 — The board may prescribe the contents of returns of consumers subject to the surcharge.
• § 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 of the board.
• § 40065 — (a) Except as provided in subdivision (b), 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 paid under this part.
• § 40065.5 — (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three months, for making any report or return o
• § 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 to methods of calculation prescribe
• § 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 reasonable cause and circumstances beyond the perso
• § 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 an electronic terminal, telepho
• § 40069.5 — (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 authenticated pursuant to any method or form the b
• § 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 by any person, it may compute and determine the amount required to be
• § 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 6591.
• § 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 or periods, against penalties,
• § 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 rules and regulations, a penalty of 10 percent of th
• § 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 authorized rules and regulations, a penalty of 25 percent of the amount of
• § 40076 — The department shall give to the electric utility or person consuming electrical energy written notice of its determination.
• § 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 a deficiency determination shall be served within three years af
• § 40078 — In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the fo
• § 40079 — If, before the expiration of the time prescribed in Section 40077 for serving a notice of deficiency determination, the taxpayer has consented in writing to the service of the notice after such time,
• § 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, or, as the case may be, of the amount of kilowatt-hours purch
• § 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 or periods, against penalties,
• § 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 6591.
• § 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, a penalty of 25 percent of the amount required to be paid by the person, exclusi
• § 40085 — Promptly after making its determination the department shall give to the person written notice of the estimate, determination, and penalty, the notice to be served in the manner prescribed for service
• § 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 petition for a redetermination within 30 days a
• § 40092 — Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded.
• § 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 his petition, shall grant the person an oral he
• § 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 for the increase is asserted by the board at or before the h
• § 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.
• § 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 the time they become final.
• § 40097 — Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination.
• § 401 — Every assessor shall assess all property subject to general property taxation at its full value.
• § 401.10 — (a) Notwithstanding any other law relating to the determination of the values upon which property taxes are based, values for each tax year from the 1984–85 tax year to the 2025–26 tax year, inclusive
• § 401.12 — Sections 401.
• § 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 are located wholly within the count
• § 401.15 — (a) Notwithstanding any other provision of law, for any county that makes available the credits provided for in Section 5096.
• § 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 property or trade fixtures, both
• § 401.17 — (a) For the 2005–06 fiscal year to the 2016–17 fiscal year, inclusive, it shall be rebuttably presumed that the preallocated fair market value of each make, model, and series of mainline jets, product
• § 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
• § 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 Constitution and any legislative authorization thereunder.
• § 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 such dwelling, if such dwelling is on land whic
• § 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, review and approve commercially available
• § 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 add a component for entrepreneurial profit unless he or she has
• § 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 county attributable to assessable in
• § 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 state, except amounts of determinations made by the board under Article 3
• § 40101.5 — (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per month or fraction thereof, as defined in subd
• § 40102 — (a) If the department finds that a person’s failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exerci
• § 40103 — (a) If the department finds that a person’s failure to make a timely report or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful negl
• § 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 to pay the surcharge is due in whole or in part to an unreasonable erro
• § 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 advice from the board, the person may be relieved of the surchar
• § 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 to be filed under this part, by the omission of an a
• § 40111 — (a) If the department determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the department shall set forth that fact
• § 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 following the close of the quarterly period for which the overpayme
• § 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.
• § 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 of liens, or by other enforcement procedures,
• § 40112.3 — (a) A claim for refund that is otherwise valid under Sections 40112 and 40113 that is made in the case in which the amount of surcharge determined has not been paid in full shall be deemed to be a tim
• § 40113 — Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.
• § 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.
• § 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 manner prescribed for service of notice of a deficiency determination.
• § 40116 — Interest at the modified adjusted rate per month established pursuant to Section 6591.
• § 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.
• § 40121 — If any amount has been illegally determined either by the person filing the return or by the department, the department shall set forth that fact in its records, certify the amount determined to be in
• § 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 any court against the state or against any offi
• § 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 collected unless a claim for refund or credit has been
• § 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 40111) of this chapter, the claimant may bring an action against
• § 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 the mailing of notice by the board of its action on the claim, consider th
• § 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.
• § 40130 — In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.
• § 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 action is brought by or in the name of an assignee of the person
• § 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 an action brought in a court of competent jurisdiction in
• § 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 the place of trial.
• § 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 to service of summons, pleadings, proof
• § 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 time after any amount determined under Articles 3 (commencing wi
• § 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 appeals are applicable to the proceedin
• § 40143 — In the action a writ of attachment may issue, and no bond or affidavit previous to the issuing of the attachment is required.
• § 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 of surcharge, of the delinquency of the amounts set f
• § 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.
• § 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 made against him which remains unpaid, the board may, not later than five y
• § 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 their possession or under their control at
• § 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 possession, under their control, or owing by them.
• § 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 to be withheld hereunder, to the extent of the val
• § 40155 — (a) The department may, by notice of levy, served personally, by first-class mail, or by electronic transmission or other electronic technology, require all persons having in their possession, or unde
• § 40156 — (a) Notwithstanding Article 7 (commencing with Section 706.
• § 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 following cases: (a) Whenever the person is insolvent.
• § 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, including penalties and interest, together with any costs in addition
• § 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 board or its authorized representative may issue a warrant for the col
• § 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 expenses for his or her services as are provided by law fo
• § 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 by virtue of the warrant or in any other manner provided i
• § 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 or issuance of a permit, license, or registration number und
• § 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 with interest thereon and any applicable penaltie
• § 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 annual statement setting forth the initial bal
• § 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 due and payable under this part.
• § 40169 — (a) Notwithstanding Sections 706.
• § 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 this part.
• § 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 form as th
• § 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 kilowatt-hours of electrical energy generated,
• § 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 selling electri
• § 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 from electric utilities, consumers, and any o
• § 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 of, returns under Chapter 4 (commencing with S
• § 40177 — (a) The board shall determine which electric utility’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its auditing resources and the maxim
• § 40177.1 — An electric utility’s account is eligible for the managed audit program only if the electric utility meets all of the following criteria: (a) The electric utility’s business involves few or no statuto
• § 40177.2 — (a) If the board selects an electric utility’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit period covered by the managed a
• § 40177.3 — Nothing in the article limits the board’s authority to examine the records, meters, and equipment of an electric utility under Section 40174.
• § 40177.4 — 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 otherwise be imposed for liabilities covered by t
• § 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 State Board of Equalization of the State of California.
• § 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 the refunds authorized by this part.
• § 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 report or other data required by the board, or who renders a false or f
• § 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 required by law to be made is guilty of a felony w
• § 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 within two years after the violation is discovered,
• § 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 service shall be prima facie evidence in any administrative or judic
• § 402 — Cultivated and uncultivated land of the same quality and similarly situated shall be assessed at the same value.
• § 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 may be subjected.
• § 402.2 — Contracts with government agencies restricting the use of property for owner-occupied housing available at affordable cost shall be recorded.
• § 402.3 — An assessor shall consider any restrictive covenant, easement, restriction, or servitude adopted pursuant to Section 25202.
• § 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 the valuation date, and the properties sold sh
• § 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, since federal restrictions accompanying these programs
• § 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 allocated by the California Tax Credi
• § 40200 — The board shall administer this article.
• § 40201 — (a) The board shall establish the position of the Taxpayers’ Rights Advocate.
• § 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 newly registered with the board.
• § 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 to the Energy Resources Surcha
• § 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 the board and taxpayers.
• § 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 individual officers or employees.
• § 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 taxpayers.
• § 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 petitions for redetermination
• § 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 all of the following: (a
• § 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 following conditions are met: (1) The taxpayer files a claim fo
• § 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 any investigation of, or surveillance over, any p
• § 40211 — (a) It is the intent of the Legislature that the department, its staff, and the Attorney General pursue settlements as authorized under this section with respect to surcharge matters in dispute that a
• § 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 where the reduction of surcharges is seven
• § 40212 — (a) The California Department of Tax and Fee Administration shall release any levy or notice to withhold issued pursuant to this part on any property in the event that the expense of the sale process
• § 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 property or the proceeds from the sale of the property shall be returned
• § 40213 — Exemptions from levy under Chapter 4 (commencing with Section 703.
• § 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 the taxpayer as the direct result of an erroneous le
• § 40215 — (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.
• § 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 for damages against the State of Calif
• § 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 deduction from the assessed valuation of the amount due the State as princi
• § 404 — All taxable property, except State assessed property, shall be assessed by the assessing agency of the taxing agency where the property is situated.
• § 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 on the lien date.
• § 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 full cash value or, when provided for by l
• § 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 require, and shall supply from time
• § 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 by law to be kept or prepared by the assessor,
• § 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 the preceding two-year period.
• § 408.2 — (a) Except as otherwise provided in Sections 63.
• § 408.3 — (a) Except as otherwise provided in Sections 451 and 481 and in the provisions listed in Section 7920.
• § 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 finance office when conducting an investigation
• § 409 — (a) (1) Notwithstanding subdivision (a) of Section 7922.
• § 41 — (a) (1) Notwithstanding any other law, and except as provided in paragraph (2), any bill, introduced on or after January 1, 2020, that would authorize a new tax expenditure under Part 10 (commencing w
• § 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 this state, regardless of where located.
• § 41001 — This part is known and may be cited as the “Emergency Telephone Users Surcharge Act”.
• § 41002 — Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
• § 41003 — “Person” includes an individual, firm, partnership, joint venture, limited liability company, association, cooperative organization, fraternal organization, nonprofit organization, corporation, estate
• § 41004 — “Department” means the California Department of Tax and Fee Administration.
• § 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 the United States of America.
• § 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 within this state which provides or has
• § 41007 — (a) “Service supplier” shall mean a person supplying an access line to a service user in this state.
• § 41007.1 — “Access line” shall mean any of the following: (a) A wireline communications service line.
• § 41007.2 — (a) “Wireline communications service” shall mean a local exchange service provided at a physical location in this state that allows the user to make an outbound communication to the 911 emergency comm
• § 41007.3 — (a) (1) (A) “Wireless communications service line” shall mean a telecommunications service provided to an end user with a place of primary use in this state that allows the end user to make an outboun
• § 41007.4 — “Purchase” means any transfer of title or possession, exchange, or barter, conditional or otherwise.
• § 41007.5 — For purposes of this part, all of the following definitions shall apply: (a) “Prepaid consumer” means a person who purchases prepaid mobile telephony services in a retail transaction.
• § 41008 — As used in this part, “month” shall mean a calendar month.
• § 41009 — (a) “Service user” means any person that subscribes for the right to utilize an access line in this state who is required to pay a surcharge under the provisions of this part.
• § 4101 — Tax-defaulted property may be redeemed until the right of redemption is terminated.
• § 4101.5 — The tax collector may provide notification of the tax defaulted status of the property to the property owner.
• § 41010 — “Access line in this state” means a telephone line, as defined in Section 233 of the Public Utilities Code, associated with a billing address located in California.
• § 41012 — “Public telephone” means any coin-operated telephone provided by the serving telephone company accessible to the public.
• § 41013 — “Surcharge” means a tax or taxes levied by this state.
• § 41016.5 — (a) “VoIP service” means any service that satisfies the requirements set forth in paragraph (1) and (2).
• § 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 of the 2007–08 Regular Session.
• § 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 amount of all prior year defaulted taxes.
• § 41020 — (a) (1) (A) On and after January 1, 2020, a 911 surcharge is hereby imposed on each access line for each month or part thereof for which a service user subscribes with a service supplier, at an amount
• § 41021 — (a) A service supplier shall collect the surcharges from each service user at the time it collects its billings from the service user.
• § 41022 — (a) The surcharges required to be collected by the service supplier shall each be added to and stated separately in its billings to the service user.
• § 41023 — The surcharges required to be collected by the service supplier, and any amount unreturned to the service user that is not owed as part of the surcharges but was collected from the service user under
• § 41024 — Every service user in this state is liable for the surcharges until they have been paid to this state, except that payment to a service supplier registered under this part is sufficient to relieve the
• § 41027 — Nothing in this part shall be construed as imposing a surcharge upon access lines or on the purchase of prepaid mobile telephony services if imposition of that surcharge would be in violation of the C
• § 41028 — (a) (1) On and after January 1, 2020, the surcharge amounts imposed by Section 41020 on the purchase of prepaid mobile telephony services in this state shall be collected by a seller from each prepaid
• § 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 amount of defaulted taxes at the rate of 1 1 2 percent a mo
• § 41030 — (a) The Office of Emergency Services shall determine annually, on or before October 1, to be effective on January 1 of the following year, surcharge amounts pursuant to subdivision (b) that it estimat
• § 41031 — The Office of Emergency Services shall make its determination of the surcharge amounts each year no later than October 1 and shall notify the department of the new amounts which shall be effective wit
• § 41032 — Immediately upon notification by the Office of Emergency Services, the department shall notify every service supplier and seller registered with it of the new amounts by a means determined by the depa
• § 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 current taxes and penalties as if the property were originally o
• § 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 auditor shall charge the tax collector with the
• § 41040 — Every service supplier or seller in this state shall register with the department upon a form prescribed by the department and shall set forth the name under which it transacts or intends to transact
• § 41041 — (a) When necessary to ensure compliance with this part, the department may require any person subject to this part to place with it the security that the department determines.
• § 41045 — The surcharges imposed by this part, other than the surcharge imposed pursuant to Section 41028, shall be collected insofar as practicable at the same time as, and along with, the charges made in acco
• § 41046 — (a) There are exempt from the surcharges the following access lines and nonaccess line services: (1) Those lines supplying lifeline service.
• § 41049 — If an exemption is claimed by reason of the provisions of this part, and the service supplier or seller questions the validity of the claimed exemption, either the service supplier, seller, or the ser
• § 4105 — The tax collector shall be the redemption officer of the county.
• § 4105.1 — The tax collector shall prepare an estimate of the amount necessary to redeem.
• § 4105.2 — When tax-defaulted property is redeemed and upon the request of the redemptioner, the tax collector shall issue a certificate of redemption.
• § 41050 — (a) The surcharges imposed by subparagraph (A) of paragraph (1) of subdivision (a) of Section 41020 are imposed to each access line for which a service user has subscribed in any calendar month, wheth
• § 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 calendar month by the service supplier shall be remit
• § 41052 — (a) 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 be filed by a service supplier with the department using el
• § 41052.1 — The department may require the payment of the amount due and the filing of returns for periods other than the periods set forth under this part.
• § 41053 — The person required to file the return shall deliver the return together with a remittance of the amount of the surcharges payable to the department.
• § 41053.1 — (a) Notwithstanding Sections 41053 and 41055, the surcharge imposed pursuant to Section 41028 and collected by a seller, except a service supplier, is due and payable to the department quarterly on or
• § 41054 — (a) Except as provided in subdivision (b), the department, for good cause, may extend not to exceed one month the time for making any return or paying any amount required to be paid under this part.
• § 41054.5 — (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three months, for making any report or return o