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.

• § 41055 — All amounts required to be paid to the state under this part shall be paid to the department in the form of remittances payable to the California Department of Tax and Fee Administration.
• § 41056 — The service supplier and seller shall maintain records as may be necessary to determine the amount of surcharges collected under provisions of this part.
• § 4106 — The certificates, with the money, shall be delivered to the tax collector and he or she shall receipt each certificate.
• § 4106.1 — With the approval of the board of supervisors the tax collector may establish a procedure for making and preserving a record of individual redemption and installment payments.
• § 41060 — (a) Any service supplier whose estimated surcharge liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the department pursuant to methods of calcul
• § 41061 — If the department finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with department procedures is due to reasonable cause and circumstances beyond
• § 41062 — (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telepho
• § 41063 — (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and authenticated pursuant to any method or form the d
• § 4107 — Any redemption certificate may be destroyed by the county tax collector if (a) the destruction has been approved by order of the board of supervisors of the county, and (b) a certified, permanent reco
• § 41070 — If the department is not satisfied with return or returns of the surcharges or the amount of surcharges required to be paid upon the basis of the facts contained in the return or returns or upon the b
• § 41071 — The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.
• § 41072 — In making a determination the department may offset overpayments for another period or periods, against underpayments for another period or periods, against penalties, and against the interest on the
• § 41073 — If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized rules and regulations, a penalty of 10 percent of th
• § 41074 — If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or authorized rules and regulations, a penalty of 25 percent of the amount of
• § 41075 — The department shall give to the service supplier, seller, or service user written notice of its determination.
• § 41076 — Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of a deficiency determination shall be served within three years a
• § 41077 — 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
• § 41078 — If before the expiration of the time prescribed in Section 41076 for serving a notice of deficiency determination, the taxpayer has consented in writing to service of the notice after that time, the n
• § 4108 — (a) Not less than once every 12 months and on dates approved by the auditor the tax collector shall account to the auditor for all moneys collected during the preceding month under this part.
• § 4108.5 — (a) The records and accounts of the tax collector pursuant to this part shall be audited at least once each three years.
• § 41080 — If any person fails to make a return, the department shall make an estimate of the number of access lines or purchases of prepaid mobile telephony services that are subject to the surcharges.
• § 41081 — In making a determination the department may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penal
• § 41082 — The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.
• § 41083 — If the failure of any person to file a return is due to fraud or an intent to evade this part or rules and regulations, a penalty of 25 percent of the amount required to be paid by the person, exclusi
• § 41084 — 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
• § 41085 — Any person against whom a determination is made under Article 3 or 4 of this chapter may petition for a redetermination within 30 days after service upon the person of notice thereof.
• § 41086 — Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded.
• § 41087 — If a petition for redetermination is filed within the 30-day period, the department shall reconsider the determination and, if the person has so requested in the person’s petition, shall grant the per
• § 41088 — The department 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 department at or be
• § 41089 — The order or decision of the department upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof.
• § 4109 — The tax collector shall note the fact and date of redemption on the margin of each delinquent roll opposite the description of the property.
• § 4109.5 — If delinquent taxes are paid in installments, the tax collector may stamp or write “See Supplemental Record” on the margin of the delinquent roll, or abstract list.
• § 41090 — All determinations made by the department under Article 3 or 4 of this chapter are due and payable at the time they become final.
• § 41091 — Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination.
• § 41095 — (a) Any person who fails to pay any surcharge to the state or any amount of surcharge required to be collected and paid to the state, except amounts of determinations made by the department under Arti
• § 41095.5 — (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
• § 41096 — (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
• § 41097 — (a) If the department finds that a person’s failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful negl
• § 41097.5 — (a) The department, in its discretion, may relieve all or any part of the interest imposed on a person by this part if the failure to pay the surcharge is due in whole or in part to an unreasonable er
• § 41098 — (a) If the department 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 department, the person may be relieved of t
• § 41099 — (a) Under regulations prescribed by the department, 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
• § 411 — For the purposes of this article, “implement of husbandry” includes, but is not limited to, any tool, machine, equipment, appliance, device or apparatus used in the conduct of agricultural operations,
• § 4110 — The tax collector shall prepare and set up a convenient and appropriate index record, or other workable system of tax-defaulted property.
• § 41100 — (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
• § 41101 — A refund shall not be approved by the department after three years from the last day of the second month following the close of the reporting period for which the overpayment was made, or, with respec
• § 41101.1 — (a) The limitation period specified in Section 41101 shall be suspended during any period of a person’s life that the person is financially disabled.
• § 41101.2 — Notwithstanding Section 41101, a refund of an overpayment of any surcharge, penalty, or interest collected by the department by means of levy, through the use of liens, or by other enforcement procedu
• § 41101.3 — (a) A claim for refund that is otherwise valid under Sections 41101 and 41102 that is made in the case in which the amount of surcharges determined has not been paid in full shall be deemed to be a ti
• § 41102 — Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.
• § 41103 — Failure to file a claim within the time prescribed in this article constitutes a waiver of any demand against the state on account of overpayment.
• § 41104 — Within 30 days after disallowing any claim in whole or in part the department shall give notice of its action to the claimant in the manner prescribed for service of notice of a deficiency determinati
• § 41105 — Interest shall be paid upon any overpayment of any amount of surcharges at the modified adjusted rate per month established pursuant to Section 6591.
• § 41106 — (a) If the department determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.
• § 41107 — 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
• § 41108 — No injunction, or writ of mandate, judgment of declaratory relief, or other legal or equitable process shall issue in any suit, action, or proceeding in any court against the state or against any offi
• § 41109 — No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been
• § 41110 — Within 90 days after the mailing of the notice of the department’s action upon a claim filed pursuant to Article 1 of this chapter, the claimant may bring an action against the department on the groun
• § 41111 — If the department 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 department of its action on the claim, c
• § 41112 — If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any surcharge due and payable from the plaintiff.
• § 41113 — In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.
• § 41114 — A judgment shall not be rendered in favor of the plaintiff in any action brought against the department to recover any amount paid when the action is brought by or in the name of an assignee of the pe
• § 41114.1 — (a) The department 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 jurisdictio
• § 41114.2 — In any action brought pursuant to subdivision (a) of Section 41114.
• § 41114.3 — The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 41114.
• § 41115 — 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 Article 3 (commencing wit
• § 41116 — The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals are applicable to the proceedin
• § 41117 — In the action a writ of attachment may issue, and no affidavit previous to the issuing of the attachment is required.
• § 41118 — In the action, a certificate by the department showing the delinquency shall be prima facie evidence of the determination of the surcharges or the amount of surcharges, of the delinquency of the amoun
• § 41119 — In any action brought under this part, process may be served according to the Code of Civil Procedure and the Civil Code of this state or may be served upon any agent or clerk in this state employed b
• § 4112 — (a) When tax-defaulted property subject to the notice recorded under Section 3691.
• § 41120 — If any person is delinquent in the payment of the amount required to be paid by that person or if a determination has been made against that person that remains unpaid, the department may, not later t
• § 41121 — After receiving the notice the person so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at
• § 41122 — All persons so notified shall forthwith after receipt of the notice advise the department of all credits, other personal property, or debts in their possession, under their control, or owing by them.
• § 41123 — If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld hereunder, to the extent of the val
• § 41123.5 — (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, other than a service supplier, hav
• § 41123.6 — (a) Notwithstanding Article 7 (commencing with Section 706.
• § 41124 — The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the following cases: (a) Whenever the person is insolvent.
• § 41124.1 — (a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in addition
• § 41125 — At any time within five years after any person is delinquent in the payment of any amount required to be paid under this part the department or its authorized representative may issue a warrant for th
• § 41126 — The department shall pay the sheriff or marshal upon the completion of that person’s services pursuant to a warrant, the same fees, commissions, and expenses for that person’s services as are provided
• § 41127 — The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him by virtue of the warrant or in any other manner provided i
• § 41127.5 — The department 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 numbe
• § 41127.6 — (a) The department 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 pen
• § 41127.7 — The department, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 41127.
• § 41127.8 — (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of surcharge, interest, penalty, or other amount due and payable under this part.
• § 41127.9 — (a) Notwithstanding Sections 706.
• § 41128 — The department 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.
• § 41129 — Every service supplier or seller in this state shall keep such records pertaining thereto in such form as the department may require.
• § 4113 — Whenever tax-defaulted property is redeemed, the redemptioner or any other person claiming through the redemptioner may bring suit to quiet title to all or any portion of the property and prosecute it
• § 41130 — Upon proper notification to the service supplier or seller, the department or its authorized representative shall have the right to inspect and audit all records and returns of the service supplier or
• § 41131 — The department shall have full access to records of the Public Utilities Commission, and any political subdivision or public agency of this state that regulates, operates, or owns a public utility, wh
• § 41132 — (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 4 (commencing with S
• § 41133 — (a) The department shall determine which service supplier’s or seller’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its auditing resour
• § 41133.1 — A service supplier’s or seller’s account is eligible for the managed audit program only if the service supplier or seller meets all of the following criteria: (a) The service supplier’s or seller’s bu
• § 41133.2 — (a) If the department selects a service supplier’s or seller’s account for a managed audit, all of the following apply: (1) The department shall identify all of the following: (A) The audit period cov
• § 41133.3 — This article does not limit the department’s authority to inspect and audit all records and returns of a service supplier or seller under Section 41130.
• § 41133.4 — Upon completion of the managed audit and verification by the department, interest on any unpaid liability shall be computed at one-half the rate that would otherwise be imposed for liabilities covered
• § 41135 — (a) All amounts required to be paid to the state under this part shall be paid to the department in the form of remittances payable to the California Department of Tax and Fee Administration.
• § 41136 — (a) From the funds in the State Emergency Telephone Number Account, all amounts of the 911 surcharge collected shall, when appropriated by the Legislature, be spent solely for the following purposes:
• § 41136.1 — For each fiscal year, moneys in the State Emergency Telephone Number Account not appropriated for a purpose specified in Section 41136 shall be held in trust for future appropriation for upcoming, pla
• § 41137 — The Office of Emergency Services shall pay, from funds appropriated from the State Emergency Telephone Number Account by the Legislature, as provided in Section 41138, bills submitted by service suppl
• § 41137.1 — The Office of Emergency Services shall pay, from funds appropriated from the State Emergency Telephone Number Account by the Legislature, as provided in Section 41138, claims submitted by local agenci
• § 41138 — (a) It is the intent of the Legislature that the reimbursement rates for “911” emergency telephone number equipment shall not exceed specified amounts negotiated with each interested supplier and appr
• § 41139 — From funds appropriated by the Legislature from the Emergency Telephone Number Account, the Office of Emergency Services shall begin paying bills as provided in Sections 41137, 41137.
• § 4114 — When it can be determined from an inspection of the tax records that the tax collector has erroneously computed the amount necessary to redeem a parcel of property as to which a redemption certificate
• § 41140 — The Office of Emergency Services shall reimburse local agencies, from funds appropriated from the Emergency Telephone Number Account by the Legislature, for amounts not previously compensated for by a
• § 41141 — Claims for reimbursement shall be submitted by local agencies to the Office of Emergency Services, which shall determine payment eligibility and shall reduce the claim for charges that exceed the appr
• § 41142 — Notwithstanding any other provision of this article, if the Legislature fails to appropriate an amount sufficient to pay bills submitted to the Office of Emergency Services by service suppliers or com
• § 41143 — Any person who fails or refuses to file a return or report required to be made or who fails or refuses to furnish a supplemental report or other data required by the department, or who renders a false
• § 41143.4 — Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the determination of an amount due required by law to be made is guilty of a felony w
• § 41143.8 — Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after commission of the offense or within two years after the violation is discovered,
• § 41144 — A certificate by the department or an employee of the department stating that a notice required by this part was given by mailing or personal service shall be prima facie evidence in any administrativ
• § 4115 — If payment of the redemption deficiency is not made within 30 days following the mailing of the notice or bill required by Section 4114, the deficiency shall be transferred to the secured roll prepare
• § 41150 — (a) The Legislature hereby declares and finds that to enable public agencies to implement “911” emergency phone systems required by the provisions of Chapter 1005 of the 1972 Regular Session (Article
• § 41152 — The Legislature finds and declares all of the following: (a) Access to emergency telephone service has been a longstanding goal of the state.
• § 4116 — Any redemption deficiency on account of which the notice or bill required by Section 4114 is not mailed within 4 years after the date of the original insufficient payment shall not be collectible and
• § 41160 — The department shall administer this article.
• § 41161 — (a) The department shall establish the position of the Taxpayers’ Rights Advocate.
• § 41162 — (a) The department 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 department.
• § 41163 — The department shall conduct an annual hearing to allow industry representatives and individual taxpayers to present proposals on changes to the Emergency Telephone Users Surcharge Act to further impr
• § 41164 — The department shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the department and
• § 41165 — (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or employees.
• § 41166 — The department shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to that person’s contact with taxpayers.
• § 41167 — The department 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 redetermina
• § 41168 — Procedures of the department, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the followin
• § 41169 — (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the department if all of the following conditions are met: (1) The taxpayer files a cla
• § 41170 — (a) An officer or employee of the department acting in connection with any law administered by the department shall not knowingly authorize, require, or conduct any investigation of, or surveillance o
• § 41171 — (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
• § 41171.5 — (a) Beginning on January 1, 2007, the director of the department, or their delegates, may compromise any final surcharge liability.
• § 41172 — (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
• § 41172.5 — (a) If any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the taxpayer if the department determines any one of the following: (1) The le
• § 41173 — Exemptions from levy under Chapter 4 (commencing with Section 703.
• § 41174 — (a) A taxpayer may file a claim with the department for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the taxpayer as the direct result of an erroneo
• § 41175 — (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.
• § 41176 — (a) If any officer or employee of the department recklessly disregards department-published procedures, a taxpayer aggrieved by that action or omission may bring an action for damages against the stat
• § 412 — The assessor of the county in which the implement of husbandry is located shall assess the implement as provided in this article.
• § 413 — In assessing the implement of husbandry, the county assessor shall determine the value of the implement in accordance with standards and guides to the full cash value.
• § 4131 — It is hereby declared to be the policy of the state and the intent of this chapter to provide for: (a) The satisfaction and removal of any lien secured to any parcel of tax-defaulted property, and if
• § 4132 — For the purposes of this chapter: (a) Improvements are not a parcel separate from the land on which they are situated.
• § 414 — Upon request of the assessor of the county in which an implement of husbandry is located, the owner shall file with him a statement setting forth the make, model and year of manufacture of the impleme
• § 4141 — Any person may apply to the tax collector to satisfy and remove any lien by paying the sum of the following: (a) The sum of the amounts computed by multiplying the assessed value of the personal prope
• § 4142 — Where delinquent taxes are being paid in installments, and a lien is sought to be satisfied and removed under this chapter, there shall be credited on the amount required to satisfy and remove the lie
• § 4143 — (a) Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due and payable pursuant to this part, the tax collector, with the approval of the board of supervis
• § 4151 — Any person filing an affidavit of interest may apply to the tax collector to have any parcel separately valued in order that it may be redeemed under the provisions of this chapter.
• § 4153 — The county assessor shall determine a separate valuation on the parcel for each of the years for which it was delinquent, and shall determine the valuation of the remaining parcel for each of the year
• § 4154 — If the assessor has set forth the value of personal property, or leasehold improvements, or possessory interests opposite his or her determination of the value of the parcel, the amount of defaulted t
• § 4155 — If the assessor has not set forth the value of personal property, or leasehold improvements, or possessory interests opposite his determination of the value of the parcel, the amount of sold taxes on
• § 4156 — The amount necessary to redeem the parcel is the sum of the following: (a) The amount of defaulted taxes on the parcel.
• § 4157 — The amount necessary to redeem the remaining parcel is the sum of the following: (a) The amount of defaulted taxes on the whole assessment less the amount of defaulted taxes on the parcel separately v
• § 4158 — Where delinquent taxes are being paid in installments, and a parcel is separately redeemed under this chapter, there shall be credited on the amount necessary to redeem the parcel an amount which bear
• § 4159 — In all other respects, the redemption shall be made in the ordinary manner.
• § 4186 — As used in this chapter, “taxes” includes all taxes and assessments and annual installments of assessments charged on the roll, except for the following: (a) Special assessments pledged to the payment
• § 4187 — As used in this chapter, “back taxes” means all payments required to be made under any provision of law allowing payment of delinquent taxes in installments, except payments of current taxes due on th
• § 421 — For the purposes of this article: (a) “Agricultural preserve” means an agricultural preserve created pursuant to the California Land Conservation Act of 1965 (Williamson Act) (Chapter 7 (commencing wi
• § 421.5 — For purposes of this article, the following terms have the following meaning: (a) “Agricultural conservation easement” shall have the same meaning as defined in Section 10211 of the Public Resources C
• § 42100 — (a) This part shall be known and may be cited as the Local Prepaid Mobile Telephony Services Collection Act.
• § 42101 — For purposes of this part, all of the following definitions shall apply: (a) “Department” means the California Department of Tax and Fee Administration.
• § 42101.5 — (a) (1) On and after January 1, 2016, a local charge imposed by a local agency on prepaid mobile telephony services shall be collected from the prepaid consumer by a seller at the time of sale, pursua
• § 42101.6 — (a) (1) The department shall post, for each local jurisdiction, the rate or rates of the local charges, as calculated pursuant to Sections 42102 and 42102.
• § 42101.7 — (a) Commencing January 1, 2017, a seller, other than a direct seller, with de minimis sales of prepaid mobile telephony services of less than fifteen thousand dollars ($15,000) during the previous cal
• § 42101.8 — (a) For purposes of this part, a retail transaction occurs in the state under any of the following circumstances: (1) The prepaid consumer makes the retail transaction in person at a business location
• § 42101.9 — (a) Except as provided in subdivisions (b) and (c), if prepaid mobile telephony services are sold in combination with mobile data services or any other services or products that are not subject to the
• § 42102 — (a) Notwithstanding any other law, on and after January 1, 2016, the authority of a city, county, or city and county, which includes a charter city, county, or city and county, to impose a utility use
• § 42102.5 — (a) Notwithstanding any other law, on and after January 1, 2016, the authority of a city, county, or city and county, which includes a charter city, county, or city and county, to impose a charge, tha
• § 42103 — (a) (1) The department shall perform all functions incident to the collection of the local charges of a local jurisdiction or local agency and shall collect and administer the local charges pursuant t
• § 42103.1 — The department shall establish remittance schedules and methods for payment of the local charges that use existing methods established under the Sales and Use Tax Law (Part 1 (commencing with Section
• § 42103.2 — Every seller, except a seller that is not required to collect the local charges pursuant to Section 42101.
• § 42104 — (a) To provide adequate cashflow for expenses incurred by the board in the administration and collection of the local charges, the Director of Finance may approve a short-term loan in the 2015–16 fisc
• § 42105 — (a) The local jurisdiction or local agency that has adopted an ordinance to impose a local charge that applies to prepaid mobile telephony service shall be solely responsible for: (1) Defending any cl
• § 42106 — (a) For purposes of this section: (1) “Quarterly local charges” means the total amount of local charges transmitted by the department to a city, county, or city and county for a calendar quarter.
• § 42107 — A local jurisdiction or local agency shall pay to the department its pro rata share of the department’s cost of collection and administration.
• § 42109 — The department shall annually prepare a report showing the amount of both reimbursed and unreimbursed costs incurred by it in administering the collection of local charges pursuant to this part.
• § 42110 — (a) Notwithstanding Section 55381, it is unlawful for any person, other than an officer or employee of a county, city and county, city, or district, who obtains access to information contained in, or
• § 42111 — This part shall remain in effect only until January 1, 2031, and as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2031, deletes or extends that date.
• § 4216 — As used in this article: (a) “Redemption amount” means the total amount which would be necessary to redeem tax-defaulted property at the time an election is made to pay delinquent taxes in installment
• § 4217 — (a) Any person may elect to pay delinquent taxes in installments under this article at any time prior to 5 p.
• § 4218 — (a) During the time payments are made under this article: (1) The property subject to the installment plan shall not become subject to a power of sale pursuant to Section 3691.
• § 4219 — Election to pay delinquent taxes in installments is made by payment, in the same manner as a redemption, of 20 percent, or more, of the redemption amount.
• § 422 — For the purposes of this article and within the meaning of Section 8 of Article XIII of the Constitution, open-space land is “enforceably restricted” if it is subject to any of the following: (a) A co
• § 422.5 — For the purposes of this article, open-space land is “enforceably restricted” within the meaning of Section 8 of Article XIII of the California Constitution if it is subject to an agricultural conserv
• § 422.7 — (a) For purposes of this section, the term “open-space land” includes land subject to contract for an urban agricultural incentive zone, as defined in subdivision (b) of Section 51040.
• § 4220 — In each succeeding fiscal year the redemptioner shall pay all current taxes and penalties coming due in that fiscal year before the delinquency date of the last installment of current taxes.
• § 4221 — In each succeeding fiscal year the redemptioner shall pay, before the delinquency date of the last installment of current taxes, the sum of the following: (a) That amount which is computed to be not l
• § 4222 — If all payments are not made on or before the dates prescribed, the property may become subject to a power of sale pursuant to Section 3691 in the same manner as if no election to pay delinquent taxes
• § 4222.5 — (a) Notwithstanding any other provision of this article, the tax collector of any county that is designated by the Governor to be in a state of emergency or disaster due to a major misfortune or calam
• § 4223 — Payments under this article are not a redemption or partial redemption.
• § 4225 — The redemption certificate for a redemption under this article shall show: (a) The amounts used to arrive at the redemption amount at the time of an election to pay delinquent taxes in installments; (
• § 4226 — Except as provided in this article, the redemption shall be made in the usual manner.
• § 423 — Except as provided in Sections 423.
• § 423.3 — Any city or county may allow land subject to an enforceable restriction under the Williamson Act or a migratory waterfowl habitat contract to be assessed in accordance with one or more of the followin
• § 423.4 — Land subject to a farmland security zone contract specified in Section 51296.
• § 423.5 — When valuing open-space land which is enforceably restricted and used for the production of timber for commercial purposes, the county assessor shall not consider sales data on lands, whether or not e
• § 423.7 — (a) When valuing open-space land subject to a wildlife habitat contract, as defined in subdivision (f) of Section 421, the board, for purposes of surveys required by Section 15640 of the Government Co
• § 423.8 — (a) Notwithstanding the acreage requirement specified in subdivision (f) of Section 421, both of the following apply with respect to enrollment in a wildlife habitat contract: (1) Any open-space land
• § 423.9 — Land which is zoned as timberland production pursuant to Chapter 6.
• § 424 — Parties to existing agreements and scenic easement deeds may modify such agreements and deeds to the requirements of Section 422.
• § 426 — (a) Notwithstanding any provision of Section 423 to the contrary, if either the county, city, or nonprofit organization or the owner of land subject to contract, agreement, scenic restriction, or open
• § 427 — Nothing in this article shall prevent the board or the assessor, in valuing open-space land for assessment purposes from taking into consideration the existence of any mines, minerals and quarries in
• § 428 — The provisions of this article shall not apply to any residence, including any agricultural laborer housing facility as provided for in Sections 51220, 51231, 51238, and 51282.