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.

• § 50157 — All fees, interest, and penalties imposed, and all amounts of fees required to be paid to the state pursuant to Section 50108 shall be paid to the board in the form of remittances payable to the State
• § 50158 — The money in the fund shall, upon order of the Controller, be drawn therefrom for refunds under this part.
• § 50159 — (a) The board shall provide any information obtained under this part to the State Water Resources Control Board, including any information regarding underground storage tanks containing petroleum.
• § 50160 — A fee payer’s successors, receivers, trustees, executors, administrators, assignees, or guarantors, if directly interested, may be given information regarding the determination of any unpaid fee or th
• § 50161 — Except as provided in subdivisions (b) and (c) of Section 50159 and Section 50162, this chapter does not limit or increase public access to information on any aspect of petroleum contained in undergro
• § 50162 — (a) Upon request from the officials to whom is entrusted the enforcement of the motor fuel tax laws of another government, the board may furnish to those officials any information in the possession of
• § 502 — If any person willfully conceals, fails to disclose, removes, transfers or misrepresents tangible personal property to evade taxation which results in an assessment lower than that which would otherwi
• § 5026 — On application by the State Lands Commission, accompanied by its certificate that no valid patent has ever been issued for the land described in the application and that the land is public land of the
• § 5027 — If the land has been deeded to the State for taxes, the cancellation of assessment does not affect the validity of the deed to the State.
• § 5028 — This article applies to all public lands sold by the State at public auction which, at the time of the sale, were subject to a lien for taxes.
• § 5029 — This article does not apply to: (a) Lands acquired by the State on a sale for taxes, when the deed is required to be filed with the Controller.
• § 503 — If any taxpayer or the taxpayer’s agent through a fraudulent act or omission causes, or if any fraudulent collusion between the taxpayer or the taxpayer’s agent and the assessor or any of the assessor
• § 504 — There shall be added to any assessment made pursuant to Section 502, except those assessments as are placed on the current roll prior to the time it is originally completed and published, a penalty of
• § 505 — The assessor shall make an assessment subject to penalty by entering on the local roll the assessment and penalty in such form and manner as prescribed by the board.
• § 506 — The tax rate applicable to any assessment made pursuant to this article shall be the tax rate to which the property would have been subject if it appeared upon the roll in the year when it should have
• § 5061 — As used in this article, “public land” means: (a) The possession of, claim to, or right to the possession of land belonging to the United States.
• § 5062 — If any public land is heretofore or hereafter assessed and the taxes are not paid, the board of supervisors shall order the auditor to cancel the assessment if: (a) Verified application is made by the
• § 5063 — This article does not apply if the assessee of the public land, after the assessment: (a) Obtained from the United States or this State a patent or the absolute title to the land.
• § 5064 — A cancellation of assessment under this article does not relieve any person or his successor in interest from paying taxes on the property for the full time he had the possession of the property, no m
• § 5071 — On petition of the State Lands Commission, the board of supervisors, at its first meeting after receipt of the petition, shall order the cancellation of all liens for taxes on any sixteenth or thirty-
• § 5072 — A certificate from the State Lands Commission certifying that any sixteenth or thirty-sixth section is to be used as the base for lieu selections is authority for the action of the board of supervisor
• § 5073 — The board of supervisors shall report the cancellation of the liens to the State Lands Commission and to the county auditor.
• § 5081 — As used in this article, “exempt property” means: (a) Property acquired by the United States that becomes exempt from taxation under the laws of the United States.
• § 5082 — For purposes of this article, the “date of apportionment” is the earliest of the following times: (a) The date the conveyance to the acquiring entity or the final order of condemnation is recorded.
• § 5082.1 — Every public entity shall do all of the following: (a) Provide the local assessor and auditor a copy of the instrument evidencing the acquisition of property by the entity.
• § 5083 — If exempt property is acquired either by negotiated purchase or eminent domain any lien on the property for ad valorem taxes is extinguished as a matter of law upon the acquisition of the property, an
• § 5084 — (a) No cancellation shall be made of all or any portion of any unpaid taxes or any penalties or costs levied for prior tax years that constitute a lien at the time of acquisition of exempt property.
• § 5085 — If exempt property is acquired by negotiated purchase, gift, devise, or eminent domain after the lien date but prior to the commencement of the fiscal year for which taxes are a lien on the property,
• § 5086 — If exempt property is acquired by negotiated purchase, gift, devise, or eminent domain after commencement of the fiscal year for which the current taxes are a lien on the property: (a) The portion of
• § 5086.1 — The auditor shall cancel taxes on the date of apportionment provided in the notice required by Section 5082.
• § 5086.2 — If the cancellation of taxes under this article will result in a refund, the auditor shall either process the refund to the payer of the tax or notify the payer in writing of the requirements for obta
• § 5087 — The board of supervisors of a county may provide that all unpaid taxes, penalties, and costs and the allocable portion of current taxes, penalties, and costs computed in accordance with this article s
• § 5088 — Notwithstanding any other provision of this article, unpaid taxes, penalties, or costs shall not be transferred to the unsecured roll with respect to property that has become subject to a power of sal
• § 5089 — The board of supervisors of a county may prescribe that, where the amount of unpaid taxes, penalties, and costs to be transferred to the unsecured roll pursuant to this article is less than twenty dol
• § 5090 — (a) If taxes, penalties, and costs that are not subject to cancellation pursuant to this article are unpaid at the time set for the declaration of default of property on the secured roll, they shall b
• § 5091 — (a) If a public entity proposes to acquire property for a public use that will make the property exempt from taxation, the public entity shall give notice to the county assessor, the county tax collec
• § 5096 — Any taxes paid before or after delinquency shall be refunded if they were: (a) Paid more than once.
• § 5096.1 — Except as hereinafter provided, taxes collected on behalf of a local agency from a taxpayer whose property has been annexed to a second local agency but was not detached from the first local agency du
• § 5096.3 — (a) To dispose of certain lawsuits and assessment appeals that have been filed, and to preclude the filing of other claims relating to (1) the assessment, equalization, and assessability of certain po
• § 5096.5 — Any taxes paid which were not erroneously or illegally collected under the law as it existed at the time of collection, but for which an exemption is provided by a retroactive constitutional amendment
• § 5096.7 — If taxes have been paid on property acquired by negotiated purchase by any public entity designated in Section 5081 after the commencement of the fiscal year for which the taxes are a lien on the prop
• § 5096.8 — (a) In the case where a reduction in a base year value of real property results in a supplemental assessment for the value of the reduction being levied and charged to a subsequent owner of that prope
• § 5097 — (a) An order for a refund under this article shall not be made, except on a claim: (1) Verified by the person who paid the tax, their guardian, executor, trustee, or administrator.
• § 5097.02 — The claim shall be in writing, specifying: (a) Whether the whole assessment is claimed to be void or, if only a part, what portion.
• § 5097.03 — When a claim for refund of taxes is filed, the amount of tax computed on the portion of the assessment not in dispute shall not be impounded.
• § 5097.2 — Notwithstanding Sections 5096 and 5097, any taxes paid before or after delinquency may be refunded by the county tax collector or the county auditor, within four years after the date of payment, if: (
• § 5097.3 — Notwithstanding any other law, any taxes paid before or after delinquency may be refunded by the county tax collector or the county auditor, within eight years after the date of payment, if the amount
• § 5099 — The refund ordered by the board of supervisors may include county taxes and taxes collected by county officers for a city or revenue district.
• § 51 — (a) For purposes of subdivision (b) of Section 2 of Article XIII A of the California Constitution, for each lien date after the lien date in which the base year value is determined pursuant to Section
• § 51.5 — (a) Notwithstanding any other provision of the law, any error or omission in the determination of a base year value pursuant to paragraph (2) of subdivision (a) of Section 110.
• § 5100 — The part of the refund representing amounts paid to the State shall be paid from the county general fund and, when the auditor renders the report which he is required to make to the Controller showing
• § 5101 — Refunds ordered by the board of supervisors under this article in respect of county taxes shall be paid by warrant drawn upon the appropriate fund by the county auditor.
• § 5102 — If any payment may be refunded under this article and no claim is filed within the time allowed, the payment may be transferred to the county general fund on order of the board of supervisors.
• § 5103 — Notwithstanding any other provision of law, a taxpayer and the county or city and county may enter into a written settlement agreement to substitute credits against a taxpayer’s future tax liabilities
• § 5104 — Any refund of taxes or assessments authorized pursuant to this article as a result of a reduction in the value of taxable property or as the result of corrections to the roll or cancellations after ta
• § 5105 — (a) Notwithstanding Section 5097, an order for refund of taxes or assessments authorized pursuant to this article may be paid to the assessee of that property, or to the latest recorded owner of that
• § 5106 — Where the taxes sought to be refunded or recovered have been paid after delinquency, the amount of penalties, interest or costs refundable or recoverable under this article shall be computed only on t
• § 5107 — As used in this article, “tax” or “taxes” includes penalties, interest, and costs.
• § 5108 — Notwithstanding Section 5097, an order for refund of taxes or assessments authorized pursuant to this article may be paid to a disabled veteran or veteran’s surviving spouse, without a claim for refun
• § 5109 — Notwithstanding Section 5097, an order for refund of taxes or assessments authorized pursuant to this article may be paid to an assessee of that property, without a claim for refund filed, if the foll
• § 5140 — The person who paid the tax, his or her guardian or conservator, the executor of his or her will, or the administrator of his or her estate may bring an action only in the superior court, but not in t
• § 5141 — (a) An action brought under this article, except an action brought under Section 5148, shall be commenced within six months from and after the date that the board of supervisors or city council reject
• § 5142 — (a) No action shall be commenced or maintained under this article, except under Section 5148, unless a claim for refund has first been filed pursuant to Article 1 (commencing with Section 5096).
• § 5143 — If a claim for refund relates only to the validity of a portion of an assessment, an action may be brought under this article only as to that portion.
• § 5144 — If the court finds that an assessment is void in whole or in part, it shall render judgment for the plaintiff for the amount of the taxes paid on that portion of the assessment that is found to be voi
• § 5145 — (a) Notwithstanding the fact that all taxes on property have not been paid in full, the owner of that property may bring an action under Section 5140 at any time within six months after the rejection
• § 5145.5 — (a) Notwithstanding the fact that all taxes on a property have not been paid in full, the owner of that property may, subject to the limitations set forth in subdivision (d), bring an action in accord
• § 5146 — If all or any portion of the taxes sought to be recovered were collected by officers of the county for a city or cities, an action must be brought against the county for the recovery of those taxes.
• § 5147 — (a) No refund action hereafter commenced shall be further prosecuted, and no further proceedings shall be had therein, and any refund action hereafter commenced shall be dismissed by the court in whic
• § 5148 — Notwithstanding Section 5140, an action to recover taxes levied on state-assessed property arising out of a dispute as to an assessment made pursuant to Section 721, including a dispute as to valuatio
• § 5149 — All courts wherein actions brought under this part (with the exclusion of actions brought under Section 5148) are or hereafter may be pending shall give those actions precedence over all other civil a
• § 5149.5 — Where the taxes sought to be recovered have been paid after delinquency, the amount of penalties, interest or costs recoverable in actions brought under this article shall be computed only on the taxe
• § 5150.5 — In any action in which the recovery of a penalty assessed pursuant to paragraph (1), (2), or (3) of subdivision (c) of Section 830 is allowed by the court, the plaintiff shall be entitled to interest
• § 5151 — (a) Interest at the greater of 3 percent per annum or the county pool apportioned rate shall be paid, when that interest is ten dollars ($10) or more, on any amount refunded under Section 5096.
• § 5152 — In an action in which the recovery of taxes is allowed by the court, if the court finds that the void assessment or void portion of the assessment was made in violation of a specific provision of the
• § 5153 — Notwithstanding Sections 5150 and 5151, whenever the auditor has impounded revenues pursuant to subdivision (a) of Section 26906.
• § 5161 — (a) Any action to recover taxes pursuant to Article 2 (commencing with Section 5140) by any county, city and county, or municipal corporation shall be brought and tried in any county other than the pl
• § 5170 — In suits for the refund of state-assessed property taxes, the trial court shall not be restricted to the administrative record, but shall consider all evidence relating to the valuation of the propert
• § 52 — (a) Notwithstanding any other provision of this division, property which is enforceably restricted pursuant to Section 8 of Article XIII of the California Constitution shall be valued for property tax
• § 53 — (a) Except as provided in subdivision (b), the initial base year value for fruit and nut trees and grapevines subject to exemption pursuant to subdivision (i) of Section 3 of Article XIII of the Calif
• § 5301 — It is the intent of the Legislature in enacting this part to provide for a uniform countywide system of ad valorem taxation of all aircraft in this State, regardless of where the aircraft is based in
• § 5302 — Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
• § 5303 — (a) “Aircraft” means any contrivance used or designed for the navigation of or for flight in the air which has been flown at least once, other than a parachute or similar emergency safety device.
• § 5304 — “In this State” means within the exterior limits of the State of California, and includes all territory within these limits owned by or ceded to the United States of America.
• § 531 — If any property belonging on the local roll has escaped assessment, the assessor shall assess the property on discovery at its value on the lien date for the year for which it escaped assessment.
• § 531.1 — Upon the termination of an exemption pursuant to Section 271.
• § 531.2 — (a) When the property is real property which subsequent to July 1 of the year of escape for purposes of this article, or subsequent to July 1 of the year in which the property should have been lawfull
• § 531.3 — If the assessor requires an assessee to describe personal property in such detail as shows the cost thereof but the assessee omits to report the cost of the property accurately, notwithstanding that t
• § 531.4 — When an assessee files with the assessor a property statement or report on a form prescribed by the board with respect to property held or used in a profession, trade or business and the statement fai
• § 531.5 — If a business inventories exemption has been incorrectly allowed because of erroneous or incorrect information submitted by the taxpayer or his agent misclassifying as business inventories property no
• § 531.6 — The taxpayer who has filed a claim for the homeowners’ exemption which has not been denied by the assessor is responsible for notifying the assessor when the property is no longer eligible for the exe
• § 531.7 — If property has not been legally assessable on the local secured roll for any year because the property has been tax deeded to a taxing agency other than the state, the property shall be deemed to hav
• § 531.8 — No escape assessment shall be enrolled under this article before 10 days after the assessor has mailed or otherwise delivered to the affected taxpayer a “Notice of Proposed Escape Assessment” with res
• § 531.9 — A county board of supervisors may, by ordinance, prohibit an assessor from making an escape assessment of an appraisal unit where that assessment would result in an amount of taxes due which is less t
• § 532 — (a) Except as provided in subdivision (b), any assessment made pursuant to either Article 3 (commencing with Section 501) or this article shall be made within four years after July 1 of the assessment
• § 532.1 — (a) If, before the expiration of the period specified in Section 532 for making an escape assessment, the taxpayer and the assessor have agreed in writing to extend the time for making an assessment,
• § 532.2 — Notwithstanding Section 532, the assessor shall assess as escaped property any property for which a welfare exemption was granted while that property was “in the course of construction,” as defined in
• § 533 — (a) If an escape assessment is made as a result of an audit that discloses that property assessed to the party audited has been incorrectly assessed either for a past tax year for which taxes have bee
• § 5331 — Aircraft owned by the United States, by any foreign government, or by a consul or other official representative of any foreign government, are exempt from personal property taxation.
• § 5332 — Aircraft owned by this State or by any county, city and county, city, district, political subdivision, public corporation or authority of this State are exempt from personal property taxation.
• § 534 — (a) Assessments made pursuant to Article 3 (commencing with Section 501) or this article shall be treated like, and taxed at the same rate applicable to, property regularly assessed on the roll on whi
• § 535 — This article does not apply to intangibles.
• § 536 — Any amount paid by the state to reimburse local taxing agencies for loss of revenue resulting from incorrectly allowed exemptions, if not repaid to the state, shall be deducted under Section 12419.
• § 5362 — The assessor of the county in which the aircraft is habitually situated shall assess the aircraft at its market value.
• § 5363 — In assessing aircraft, the county assessor shall determine the market value of the aircraft in accordance with standards and guides to the market value of aircraft prescribed by the board.
• § 5364 — The board shall establish standards and fix guides or, after a public hearing, shall review and approve commercially available guides, to be used by the county assessor in the assessment of aircraft a
• § 5365 — Upon request of the assessor of the county in which an aircraft is habitually based, the owner shall file with the assessor a statement setting forth information about the aircraft that is necessary t
• § 5366 — Owners, as well as operators, of private and public airports shall, within 15 days following the lien date of each year, provide the assessor of the county in which the airport is situated with a stat
• § 5367 — If any person who is requested to file a statement pursuant to Section 5365 fails to file such statement by the time specified by the assessor, a penalty of 10 percent of the market value of the unrep
• § 5368 — Owners, as well as operators, of private and public airports shall provide, upon the request of the assessor of the county in which the airport is situated, a statement containing the make, model, air
• § 538 — (a) If the assessor believes that a specific provision of the Constitution of the State of California, of this division, or of a rule or regulation of the board is unconstitutional or invalid, and as
• § 5391 — For the 1980–81 fiscal year and each fiscal year thereafter, aircraft subject to this part shall be taxed at the same rate and in the same manner as all other personal property.
• § 5392 — The tax on aircraft subject to this part shall be collected in the same manner as all other personal property.
• § 5451 — The revenue derived from any tax levied pursuant to this part shall be distributed as prescribed in this chapter.
• § 5452 — If the aircraft are habitually based in a city and any school districts, the proceeds shall be distributed one-third to the city, one-third to the school districts, and one-third to the county.
• § 5453 — If the aircraft are habitually based outside of a city, but in any school districts, the proceeds shall be distributed one-half to the school districts and one-half to the county.
• § 5454 — If the aircraft are habitually based in an elementary school district and a high school district, the proceeds allotted to school districts shall be divided equally between the elementary school distr
• § 5455 — It is the purpose of this chapter to divide the proceeds allotted to school districts equally between districts supporting elementary schools and districts supporting high schools, excluding all other
• § 5456 — The details of the method of distribution shall be supplied by the county auditor and shall fairly carry out the purpose of this chapter.
• § 55001 — This part shall be known and may be cited as the Fee Collection Procedures Law.
• § 55002 — “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 assoc
• § 55003 — “Department” means the California Department of Tax and Fee Administration.
• § 55004 — “Feepayer” means any person liable for the payment of the fees collected pursuant to this part.
• § 55021 — Every person who owes a fee which is subject to this part shall register with the board.
• § 55022 — The board, whenever it deems 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, taking
• § 55040 — A feepayer shall file a return in the form as prescribed by the board, which may include, but not be limited to, electronic media.
• § 55041 — (a) Except as provided in subdivision (b), the board for good cause may extend, for not to exceed one month, the time for making any return or paying any amount required to be paid under this part.
• § 55041.1 — The board may require the payment of the amount due and the filing of returns for periods other than the period or periods set forth in the tax and fee laws administered under this part.
• § 55041.5 — (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
• § 55042 — (a) Any person who fails to pay any fee, except fees determined by the board under Article 2 (commencing with Section 55061), within the time required shall pay a penalty of 10 percent of the amount o
• § 55042.5 — (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
• § 55044 — (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
• § 55045 — (a) If the board finds that a person’s failure to make a timely report or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the fees im
• § 55045.1 — (a) Under regulations prescribed by the board, if: (1) A tax or fee 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
• § 55046 — (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
• § 55046.5 — (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
• § 55050 — (a) Any person whose estimated fee liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant to methods of calculation prescribed by t
• § 55051 — 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
• § 55052 — (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
• § 55053 — (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
• § 55061 — (a) If the department is dissatisfied with the return filed or the amount of the fee paid to the state by any feepayer, or if no return has been filed or no payment of the fee has been made to the sta
• § 55062 — 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 withi
• § 55063 — 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
• § 55064 — If before the expiration of the time prescribed in Section 55062 for serving a notice of deficiency determination the feepayer has consented in writing to service of the notice after that time, the no
• § 55081 — Any person from whom an amount is determined to be due under Article 2 (commencing with Section 55061), or any person directly interested, may petition for a redetermination thereof within 30 days aft
• § 55082 — Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded.
• § 55083 — 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 sh
• § 55084 — 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
• § 55085 — 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.
• § 55086 — All amounts determined to be due by the board under Article 2 (commencing with Section 55061) are due and payable at the time they become final, and if not paid when due and payable, a penalty of 10 p
• § 55087 — Any notice required by this article shall be served in the same manner as prescribed for service of notice by subdivision (d) of Section 55061.
• § 55101 — If the board believes that the collection of any amount of the fee will be jeopardized by delay, it shall thereupon make a determination of the amount of the fee due, noting that fact upon the determi
• § 55102 — The feepayer against whom a jeopardy determination is made may file a petition for redetermination thereof, pursuant to Article 3 (commencing with Section 55081), with the department within 10 days af
• § 55103 — In accordance with any rules and regulations that 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 follo
• § 55121 — The board may bring any legal action that is necessary to collect any deficiency in the fee required to be paid, and upon the board’s request, the Attorney General shall bring the action.
• § 55122 — In any suit brought to enforce the rights of the state with respect to the fee, a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the fee, the delinquency
• § 55141 — (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
• § 55142 — (a) If the board determines that the amount of the fee, interest, and penalties are sufficiently secured by a lien on other property or that the release or subordination of the lien imposed under this
• § 55161 — 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 or filing of a notice of state tax li
• § 55162 — The department may pay or advance to the sheriff, marshal, or Department of the California Highway Patrol the same fees, commissions, and expenses for their services as are provided by law for similar
• § 55163 — 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
• § 55181 — Whenever any feepayer is delinquent in the payment of the fee, the board, or its authorized representative, may seize any property, real or personal, of the feepayer, and sell at public auction the pr
• § 55182 — Notice of the sale, and the time and place thereof, shall be given to the delinquent feepayer and to all persons who have an interest of record in the property at least 20 days before the date set for
• § 55183 — At the sale, the property shall be sold by the board, or by its authorized agent, in accordance with law and notice, and the board shall deliver to the purchaser a bill of sale for the personal proper
• § 55184 — If, after the sale, the money received exceeds the amount of all fees, penalties, and costs due the state from the feepayer, the board shall return the excess to him or her and obtain his or her recei
• § 55191 — (a) To the extent that a feepayer is subject to liability for sales and use taxes pursuant to Section 6071.
• § 55201 — If any feepayer is delinquent in the payment of any obligation imposed by this part, or if any determination has been made against a feepayer which remains unpaid, the board may, not later than three
• § 55202 — After receiving the notice, the persons so notified shall not transfer or make any other disposition of the credits, other personal property, or debts in their possession or under their control at the
• § 55203 — 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, or under their control, or owing by them
• § 55204 — 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
• § 55205 — (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
• § 55205.5 — (a) Notwithstanding Article 7 (commencing with Section 706.
• § 55206 — The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or by the Attorney General constitutes an election by the state or any of its officers to pursue
• § 55207 — 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.
• § 55208 — 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
• § 55209 — (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any fees due, together with interest thereon and any applicable penalties, in
• § 55209.5 — The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 55209 an annual statement setting forth the initial bal
• § 55211 — (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of fee, interest, penalty, or other amount due and payable under this part.
• § 55212 — (a) Notwithstanding Sections 706.
• § 55221 — (a) If the department determines that any amount of the fee, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the department shall set fort
• § 55221.5 — When an amount represented by a feepayer subject to this part to a customer as constituting reimbursement for fees subject to this part is computed upon an amount that is not taxable or is in excess o
• § 55222 — (a) Except as provided in subdivision (b), no refund shall be approved by the board after three years from the due date of the payment for the period for which the overpayment was made, or, with respe
• § 55222.1 — (a) The limitation period specified in Section 55222 shall be suspended during any period of a person’s life that the person is financially disabled.
• § 55222.2 — Notwithstanding Section 55222, a refund of an overpayment of any fee, penalty, or interest collected by the board by means of levy, through the use of liens, or by other enforcement procedures, shall
• § 55222.3 — (a) A claim for refund that is otherwise valid under Section 55222 that is made in the case in which the amount of fee determined has not been paid in full shall be deemed to be a timely filed claim f
• § 55223 — 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.
• § 55224 — Within 30 days after disallowing any claim, in whole or in part, the board shall serve written notice of its action on the claimant pursuant to Section 55061.
• § 55225 — Interest shall be computed, allowed, and paid upon any overpayment of any amount of fee at the modified adjusted rate per month established pursuant to Section 6591.
• § 55226 — (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.
• § 55242 — 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
• § 55243 — 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
• § 55244 — 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
• § 55245 — 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.
• § 55246 — If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any fee due from the plaintiff, and the balance shall be refunded to the plaintiff.
• § 55247 — In any judgment, interest shall be allowed at the modified adjusted rate per annum established for overpayments pursuant to Section 6591.
• § 55248 — A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any fee paid when the action is brought by or in the name of an assignee of the feepayer p
• § 55261 — (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
• § 55262 — In any action brought pursuant to subdivision (a) of Section 55261, the court may, with the consent of the Attorney General, order a change in the place of trial.
• § 55262.5 — (a) Notwithstanding any other provision of this part, if the department finds that neither the person liable for payment of fees nor any party related to that person has in any way caused an erroneous
• § 55263 — The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 55263, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof