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.

• § 429 — Notwithstanding the provisions of Section 105(b) of this code, in valuing land enforceably restricted pursuant to this article, fruit-bearing or nut-bearing trees and vines on the land and not exempt
• § 430 — There shall be a rebuttable presumption that the present use of open-space land which is enforceably restricted and devoted to agricultural use is its highest and best agricultural use.
• § 430.5 — No land shall be valued pursuant to this article unless an enforceable restriction meeting the requirements of Section 422 is signed, accepted, and recorded on or before the lien date for the fiscal y
• § 43001 — This part shall be known and may be cited as the Hazardous Substances Tax Law.
• § 43002 — The collection and administration of the fees and taxes imposed by Chapter 6.
• § 43002.3 — (a) For purposes of the collection of the fees specified in subdivision (a) of Section 25174 of the Health and Safety Code, a determination by the Department of Toxic Substances Control that a waste i
• § 43003 — Except where the context otherwise requires, the definitions contained in this chapter shall govern the construction of this part.
• § 43004 — The provisions of this part insofar as they are substantially the same as existing provisions of law relating to the same subject matter shall be construed as restatements and continuations and not as
• § 43005 — Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but all procedures taken shall conform to the provisions of this part as far as po
• § 43006 — “Person” means an individual, trust, firm, joint stock company, business concern, corporation, including, but not limited to, a government corporation, partnership, limited liability company, and asso
• § 43007 — “Board” means the California Department of Tax and Fee Administration.
• § 43008 — Any fee administered and collected by the board pursuant to this part is a tax for purposes of this part.
• § 43008.1 — Any surcharge administered and collected by the board pursuant to this part is considered a tax for purposes of this part.
• § 43009 — “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.
• § 43010 — “Department” means the Department of Toxic Substances Control.
• § 43010.1 — Notwithstanding Section 43010, for purposes of the fees administered under Sections 43056 and 43057, “department” means the State Department of Health Services.
• § 43011 — “Director” means the Director of Toxic Substances Control.
• § 43011.1 — Notwithstanding Section 43011, for purposes of the fees administered under Sections 43056 and 43057, “director” means the State Director of Health Services.
• § 43012 — For purposes of this part, “taxpayer” means both of the following: (a) (1) On and after January 1, 2022, a person liable for the payment of a fee or a tax specified in paragraph (1) of subdivision (a)
• § 43013 — For purposes of this part, “feepayer” has the same meaning as taxpayer, as defined in Section 43012.
• § 43053 — The fees imposed pursuant to Sections 25205.
• § 43054 — The fees imposed pursuant to Section 25205.
• § 43056 — The fee imposed pursuant to Section 105190 of the Health and Safety Code shall be administered and collected by the board in accordance with this part.
• § 43057 — The fee imposed pursuant to Section 105310 of the Health and Safety Code shall be administered and collected by the board in accordance with this part.
• § 431 — For purposes of this article, the following terms have the following meaning: (a) “Timber” means trees of any species maintained for eventual harvest for forest products purposes, whether planted or o
• § 43101 — Every person, as defined in Section 25118 of the Health and Safety Code, who is subject to the fees specified in Section 105190 of the Health and Safety Code or imposed pursuant to Section 25205.
• § 43102 — The board, whenever it deems it necessary to ensure compliance with this part, may require any person subject to this part to place with it any security that the board determines to be reasonable, tak
• § 43152 — (a) The California Department of Tax and Fee Administration shall establish and annually submit to each feepayer a consolidated statement of fees required to be paid by the feepayer to the California
• § 43152.13 — (a) The fee imposed pursuant to Section 105190 of the Health and Safety Code, which is collected and administered under Section 43056, is due and payable on the last day of the second month following
• § 43152.14 — The fee imposed pursuant to Section 105310 of the Health and Safety Code, that is collected and administered under Section 43057, is due and payable on or before April 1 of each year for the previous
• § 43152.6 — (a) (1) (A) Except as provided in paragraph (2), the fee imposed pursuant to Section 25205.
• § 43152.7 — (a) (1) The generation and handling fee imposed pursuant to Sections 25205.
• § 43152.8 — The department shall notify the California Department of Tax and Fee Administration of the occurrence of either of the following: (a) The issuance of a hazardous waste facilities permit or grant of in
• § 43152.9 — (a) The fee imposed pursuant to Section 25205.
• § 43154 — (a) Except as provided in subdivision (b), the board for good cause may extend, for a period of time not to exceed one month, the time for making any return or paying any amount required to be paid un
• § 43154.5 — (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the California Department of Tax and Fee Administration may extend the time, for a period not to exceed three
• § 43155 — (a) Any person who fails to pay any tax, installment, or prepayment, except amounts of determinations made by the California Department of Tax and Fee Administration under Article 2 (commencing with S
• § 43155.01 — (a) A person who fails to pay any generation and handling fee or installment, except amounts of determinations made by the California Department of Tax and Fee Administration under Article 2 (commenci
• § 43155.5 — (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
• § 43157 — (a) If the California Department of Tax and Fee Administration finds that a person’s failure to make a timely return, installment, prepayment, or payment is due to reasonable cause and circumstances b
• § 43158 — (a) If the California Department of Tax and Fee Administration finds that a person’s failure to make a timely return or payment was due to disaster, and occurred notwithstanding the exercise of ordina
• § 43158.5 — (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 fees is due in whole or in part to an unreasonable error or dela
• § 43159 — (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 taxes i
• § 43159.1 — (a) Under regulations prescribed by the board, except for a fee imposed pursuant to Section 105310 of the Health and Safety Code, if: (1) A tax liability under this part was understated by a failure t
• § 43159.2 — (a) Under regulations prescribed by the board, with respect to a fee imposed pursuant to Section 105310 of the Health and Safety Code, if: (1) A fee liability due on a notice of determination or other
• § 43160 — Every person who is required to file the returns and make the payments specified in Section 43152.
• § 43170 — (a) Any person whose estimated tax liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the California Department of Tax and Fee Administration purs
• § 43171 — 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
• § 43172 — (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
• § 43173 — (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
• § 432 — Any rule or regulation required to be adopted pursuant to this article shall be in compliance with procedures set forth for adoption of rules under the Administrative Procedure Act.
• § 43201 — (a) If the California Department of Tax and Fee Administration is dissatisfied with the return or report filed or the amount of tax paid to the state by any taxpayer, or if no return or report has bee
• § 43201.01 — (a) If the California Department of Tax and Fee Administration is dissatisfied with the return or report filed or the amount of fee paid to the state by any feepayer, or if no return or report has bee
• § 43202 — (a) Except in the case of fraud, intent to evade this part, authorized rules and regulations, or failure to make a return, every notice of a determination of an additional amount due shall be served w
• § 43203 — 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
• § 43204 — If before the expiration of the time prescribed in Section 43202 for serving a notice of deficiency determination the taxpayer has consented in writing to service of the notice after such time, the no
• § 433 — When land is zoned as timberland production a notation of such zoning shall be made on the assessment rolls by the words “Timberland Production Zone” or the initials “T.
• § 43301 — Any person from whom an amount is determined to be due under Article 2 (commencing with Section 43201), or any person directly interested, may petition for a redetermination thereof within 30 days aft
• § 43302 — Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded.
• § 43303 — If a petition for redetermination is filed within the 30-day period, the board shall reconsider the amount determined to be due, and, if the person has so requested in his or her petition, the board s
• § 43304 — The California Department of Tax and Fee Administration 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 increa
• § 43305 — The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of notice thereof.
• § 43306 — All amounts determined to be due by the board under Article 2 (commencing with Section 43201) are due and payable at the time they become final, and, if not paid when due and payable, a penalty of 10
• § 43307 — Any notice required by this article shall be served in the same manner as prescribed for service of notice by Section 43201 or 43201.
• § 43350 — If the California Department of Tax and Fee Administration believes that the collection of any amount of tax will be jeopardized by delay, it shall thereupon make a determination of the amount of tax
• § 43351 — The taxpayer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 4 (commencing with Section 43301), with the California Department of
• § 43352 — In accordance with such rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an administrative hearing for one or more of the follow
• § 4336 — When property is redeemed on which delinquent taxes have been paid in installments, there shall be credited on the amount necessary to redeem the total amount of back taxes previously paid, including
• § 4337 — When payment of delinquent taxes in installments on any property was started under any provision of law and payment of delinquent taxes in installments on the property is later started after default i
• § 434 — On or before September 1, 1976, the board, after consultation with the Timber Advisory Committee, shall prepare instructions setting forth temporary criteria and procedures for grading timberland on t
• § 434.1 — (a) On or before March 1, 1977, the board after consultation with the Timber Advisory Committee shall adopt rules setting forth final procedures for grading timberland on the basis of its site quality
• § 434.2 — Within 30 days of the effective date of this section, the board shall appoint the timber advisory committee as defined in subdivision (c) of Section 431.
• § 434.5 — (a) On March 1, 1984, for the Redwood Region and Pine-Mixed Conifer Region, and on January 1, 1985, for the Whitewood Subzone of the Redwood Region, and January 1 of each year thereafter, the value pe
• § 43401 — The board may bring such legal actions as are necessary to collect any deficiency in the tax required to be paid, and, upon the board’s request, the Attorney General shall bring the actions.
• § 43402 — In any suit brought to enforce the rights of the state with respect to taxes, a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the tax, of the delinquenc
• § 43413 — (a) If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in ad
• § 43414 — (a) If the board determines that the amount of tax, interest, and penalties are sufficiently secured by a lien on other property or that the release or subordination of the lien imposed under this art
• § 43421 — At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or within 10 years after the last recording of an abstract under Section 43412 or
• § 43422 — The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for their services as are provided by law for similar services pursuant to a writ of execution.
• § 43423 — 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 or her by virtue of the warrant or in any other manner pro
• § 43431 — Whenever any taxpayer is delinquent in the payment of the tax, the board, or its authorized representative, may seize any property, real or personal, of the taxpayer, and sell at public auction the pr
• § 43432 — Notice of the sale, and the time and place thereof, shall be given to the delinquent taxpayer and to all persons who have an interest of record in the property at least 20 days before the date set for
• § 43433 — At the sale the property shall be sold by the board, or by its authorized agent, in accordance with law and the notice, and the board shall deliver to the purchaser a bill of sale for the personal pro
• § 43434 — If upon the sale the moneys received exceed the amount of all taxes, penalties, and costs due the state from the taxpayer, the board shall return the excess to him or her and obtain his or her receipt
• § 43441 — If any taxpayer is delinquent in the payment of any obligations imposed by this part, or in the event a determination has been made against such a taxpayer which remains unpaid, the board may, not lat
• § 43442 — 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
• § 43443 — All persons so notified shall immediately, after receipt of the notice, advise the board of all credits, other personal property, or debts in their possession, under their control, or owing by them.
• § 43444 — 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, to the extent of the value of the
• § 43444.2 — (a) The California Department of Tax and Fee Administration may, by notice of levy, served personally, by first-class mail, or by electronic transmission or other electronic technology, require all pe
• § 43444.3 — (a) Notwithstanding Article 7 (commencing with Section 706.
• § 43445 — The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or Attorney General constitutes an election by the state or any of its officers to pursue any re
• § 43446 — 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.
• § 43447 — 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
• § 43448 — (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together with interest thereon and any applicable penalties, in
• § 43448.5 — The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 43448 an annual statement setting forth the initial bal
• § 43449 — (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount due and payable under this part.
• § 43450 — (a) Notwithstanding Sections 706.
• § 43451 — If the California Department of Tax and Fee Administration determines that any amount of tax, penalty, or interest has been paid more than once or has been erroneously or illegally collected or comput
• § 43451.5 — When an amount represented by a person who is a feepayer under this part to a customer as constituting reimbursement for fees due under this part is computed upon an amount that is not subject to that
• § 43452 — (a) Except as provided in subdivisions (b), (e), and (f), no refund shall be approved by the California Department of Tax and Fee Administration after three years from the date the taxes were due and
• § 43452.1 — (a) The limitation period specified in Section 43452 shall be suspended during any period of a person’s life that the person is financially disabled.
• § 43452.2 — Notwithstanding Section 43452, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use of liens, or by other enforcement procedures, shall
• § 43452.3 — (a) A claim for refund that is otherwise valid under Section 43452 that is made in the case in which the amount of tax determined has not been paid in full shall be deemed to be a timely filed claim f
• § 43453 — Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the state on account of the overpayment.
• § 43454 — Within 30 days after disallowing any claim, in whole or in part, the board shall serve written notice of its action on the claimant, such service to be made as provided by Section 43201.
• § 43455 — Interest shall be computed, allowed, and paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section 6591.
• § 43456 — (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.
• § 43471 — No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this state or against any office of the state to prevent or enj
• § 43472 — No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected unless a claim for refund or credit has been d
• § 43473 — Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board on the grounds set forth in the claim in a co
• § 43474 — 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, consider the claim disallowed and brin
• § 43475 — Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the state on account of any alleged overpayments.
• § 43476 — If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due from the plaintiff, and the balance shall be refunded to the plaintiff.
• § 43477 — In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.
• § 43478 — A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any tax paid when the action is brought by or in the name of an assignee of the taxpayer p
• § 43481 — (a) The Controller 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
• § 43482 — In any action brought pursuant to subdivision (a) of Section 43481, the court may, with the consent of the Attorney General, order a change in the place of trial.
• § 43483 — The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 43481, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof
• § 43484 — (a) Notwithstanding any other provision of this part, if the California Department of Tax and Fee Administration finds that neither the person liable for payment of tax nor any party related to that p
• § 43491 — If any amount has been illegally determined, either by the person filing the return or by the California Department of Tax and Fee Administration, the California Department of Tax and Fee Administrati
• § 435 — (a) In preparing the assessment roll for the 1984–85 fiscal year and each fiscal year thereafter, the assessor shall use as the value of each parcel of timberland the appropriate site value pursuant t
• § 43501 — 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.
• § 43502 — The board may make such examinations of the books and records of any taxpayer as it may deem necessary in carrying out the provisions of this part.
• § 43503 — The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties under this part.
• § 43504 — 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
• § 43505 — Any information regarding hazardous wastes which is available to the board shall be made available to the department.
• § 43506 — (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 3 (commencing with S
• § 43507 — (a) The board shall determine which taxpayer’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 maximum effec
• § 43507.1 — A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the following criteria: (a) The taxpayer’s business or activities involve few or no statutory exemption
• § 43507.2 — (a) If the board selects a taxpayer’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 audit.
• § 43507.3 — Nothing in this article limits the board’s authority to examine the books and records of a taxpayer under Section 43502.
• § 43507.4 — 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
• § 43507.5 — (a) The Legislature hereby finds and declares that changes made to the imposition and administration of the disposal fee, facility fee, generator fee, and transportable treatment unit fee set forth in
• § 43511 — The board shall administer this article.
• § 43512 — (a) The board shall establish the position of the Taxpayers’ Rights Advocate.
• § 43513 — (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.
• § 43514 — 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 Hazardous Substances Ta
• § 43515 — The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedure, remedies, and the rights and obligations of the board and taxpayers.
• § 43516 — (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.
• § 43517 — 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.
• § 43518 — The board shall, in cooperation with the Toxic Substances Control Department of the California EPA, the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to red
• § 43519 — Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following: (a
• § 43520 — (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
• § 43521 — (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
• § 43522 — (a) It is the intent of the Legislature that the California Department of Tax and Fee Administration, its staff, and the Attorney General pursue settlements as authorized under this section with respe
• § 43522.5 — (a) (1) Beginning on January 1, 2007, the executive director and chief counsel of the board, or their delegates, may compromise any final tax liability where the reduction of tax is seven thousand fiv
• § 43523 — (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
• § 43523.5 — (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
• § 43524 — Exemptions from levy under Chapter 4 (commencing with Section 703.
• § 43525 — (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
• § 43526 — (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.
• § 43527 — (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
• § 43551 — All taxes, interest, and penalties imposed and all amounts of tax required to be paid to the state pursuant to Sections 43051, 43053, and 43055, shall be paid to the board in the form of remittances p
• § 43552 — All taxes, interest, and penalties imposed and all amounts of tax required to be paid to the state pursuant to Section 43054 shall be paid to the board in the form of remittances payable to the State
• § 43553 — All taxes, interest, and penalties imposed on all amounts of tax required to be paid to the state pursuant to Section 43056 shall be paid to the board in the form of remittances payable to the State B
• § 43554 — All fees, interest, and penalties imposed and all amounts of fees required to be paid to the state pursuant to Section 43057 shall be paid to the board in the form of remittances payable to the Board
• § 43555 — Notwithstanding Section 43551, all amounts required to be paid to the state pursuant to Section 43051, 43053, 43054, and 43055 by the United States and its agencies and instrumentalities shall be paid
• § 436 — On the lien date for the 1977–78 fiscal year and thereafter, all timber on both privately and publicly owned lands shall be exempt from property taxation, including possessory interest taxation, and s
• § 43602 — Any person who refuses to furnish any return or report required to be made, or who refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor and subject
• § 43603 — Any person who knowingly or willfully files a false tax return with the board, and any person who refuses to permit the board or any of its representatives to make any inspection or examination for wh
• § 43604 — Any person who willfully evades or attempts in any manner to evade or defeat the payment of the tax imposed by this part is guilty of a felony.
• § 43605 — Every person convicted for a violation of any of the provisions of this part for which another penalty or punishment is not specifically provided for in this part is guilty of a misdemeanor and shall
• § 43606 — Every person convicted of a felony for a violation of any of the provisions of this part for which another punishment is not specifically provided for in this part shall be punished by a fine of not m
• § 43607 — Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense.
• § 43651 — (a) The California Department of Tax and Fee Administration shall provide to the State Department of Public Health or the Department of Toxic Substances Control any and all information obtained under
• § 437 — Whenever the debt limit of a taxing agency is based wholly or in part on the assessed value of the agency, there shall be added to such assessed value the assessed valuation equivalents of revenue amo
• § 4372 — The abstract list shall contain all information in the rolls from which it is prepared relating to unpaid items and shall be in such form, to be approved by the Controller, as may be most easily and a
• § 4373 — Each year after property becomes tax defaulted by operation of law, the tax collector shall insert in the abstract list, or prepare an abstract list of, unpaid items from the roll in which the tax-def
• § 4374 — Upon completion of any abstract list or the insertion of new information therein the auditor shall certify thereon that it contains a true and correct statement of all information relating to property
• § 4375 — When defects in description or form or clerical errors occur because of the preparation of the abstract list, they may be corrected on the abstract list under the same conditions, except as to time, a
• § 4376 — The abstract list, or a copy certified by the tax collector, showing unpaid taxes against any property, is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of
• § 4377 — Any delinquent tax roll and original secured roll on which it is based containing the information set forth in the abstract list may be destroyed by the county officer or officers in possession of the
• § 4378 — Upon the destruction of the delinquent tax roll and the original secured roll pursuant to Section 4377, any property or interest therein which theretofore became delinquent but does not appear in the
• § 4379 — No proceeding or defense based upon a right or claim under a tax deed issued pursuant to this division upon property or any interest therein not appearing upon the abstract list shall be maintained or
• § 43800 — This part shall be known, and may be cited, as the Hazardous Spill Prevention Fee Law.
• § 43801 — The collection and administration of the fee imposed by Article 10 (commencing with Section 7710) of Chapter 1 of Division 4 of the Public Utilities Code shall be governed by the definitions specified
• § 43802 — “Department” means the Department of Toxic Substances Control.
• § 43803 — “Director” means the Director of Toxic Substances Control.
• § 43804 — “Hazardous material” means any of the following: (1) A hazardous material as defined in Section 172 of Title 49 of the Code of Federal Regulations.
• § 43805 — “Hazardous waste” has the same meaning as defined in Section 25117 of the Health and Safety Code.
• § 43806 — (a) “Surface transporter” means any surface transporter required to pay the fee established pursuant to Section 7714.
• § 43807 — The fee imposed on surface transporters of hazardous materials pursuant to Section 7714.
• § 43808 — All fees, interest, and penalties imposed and all amounts of fees required to be paid to the state pursuant to Section 43807 shall be paid to the board in the form of remittance payable to the State B
• § 43810 — Notwithstanding Section 55381, for purposes of the fee administered under Section 43807, “department” means the Department of Toxic Substances Control.
• § 439 — For the purposes of this article and within the meaning of Section 8 of Article XIII of the Constitution, property is “enforceably restricted” if it is subject to an historical property contract execu
• § 439.1 — For purposes of this article “restricted historical property” means qualified historical property, as defined in Section 50280.
• § 439.2 — When valuing enforceably restricted historical property, the county assessor shall not consider sales data on similar property, whether or not enforceably restricted, and shall value that restricted h
• § 439.3 — Notwithstanding any provision of Section 439.
• § 439.4 — No property shall be valued pursuant to this article unless an enforceable restriction meeting the requirements of Section 439 is signed, accepted and recorded on or before the lien date for the fisca
• § 44000 — This part shall be known, and may be cited, as the Marine Invasive Species Fee Collection Law.
• § 44001 — For purposes of this part, “department” means the California Department of Tax and Fee Administration.
• § 44002 — The collection and administration of the fee imposed by Chapter 4 (commencing with Section 71215) of Division 36 of the Public Resources Code shall be governed by the definitions specified in Section
• § 44003 — The fee imposed on owners or operators of vessels pursuant to Section 71215 of the Public Resources Code shall be administered and collected by the department in accordance with this part and Part 30
• § 44004 — Every person, as defined in Section 55002, who is subject to the fees imposed by Chapter 4 (commencing with Section 71215) of Division 36 of the Public Resources Code shall register with the departmen
• § 44005 — Except as authorized in Section 44006, the fee imposed on owners or operators of vessels pursuant to Section 71215 of the Public Resources Code is due and payable to the department 30 days from the da
• § 44006 — In order to facilitate the administration of this part and in lieu of issuing an assessment for the fee, the department may authorize the feepayer to file a return for a monthly, quarterly, or other p
• § 44007 — All fees, interest, and penalties imposed and all fees required to be paid to the state pursuant to Section 71215 of the Public Resources Code shall be paid in the form of remittances payable to the d
• § 441 — (a) Each person owning taxable personal property, other than a manufactured home subject to Part 13 (commencing with Section 5800), having an aggregate cost of one hundred thousand dollars ($100,000)
• § 441.5 — (a) In lieu of completing the property statement as printed by the assessor pursuant to Section 452, the assessor may accept the information required of the taxpayer by any of the following methods: (
• § 442 — (a) The property statement shall show all taxable property owned, claimed, possessed, controlled, or managed by the person filing it and required to be reported thereon.