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.

• § 55281 — (a) If any amount has been illegally determined, either by the person filing the return or by the department, the department shall certify the amount determined to be in excess of the amount legally d
• § 55301 — The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.
• § 55302 — The board may make examinations of the books and records of any feepayer as it may deem necessary in carrying out this part.
• § 55303 — 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.
• § 55304 — 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
• § 55305 — (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
• § 55306 — (a) The board shall determine which feepayer’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
• § 55306.1 — A feepayer’s account is eligible for the managed audit program only if the feepayer meets all of the following criteria: (a) The feepayer’s business or activities involve few or no statutory exemption
• § 55306.2 — (a) If the board selects a feepayer’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.
• § 55306.3 — Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 55302.
• § 55306.4 — 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
• § 55321 — The board shall administer this article.
• § 55322 — (a) The board shall establish the position of the Taxpayers’ Rights Advocate.
• § 55323 — (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.
• § 55324 — 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 Fee Collection Procedur
• § 55325 — 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.
• § 55326 — (a) The 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.
• § 55327 — 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.
• § 55328 — The board shall, in cooperation with the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve petitions for redetermination
• § 55329 — 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
• § 55330 — (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
• § 55331 — (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
• § 55332 — (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 fee matters in dispute that are the
• § 55332.5 — (a) Beginning on January 1, 2007, the director of the department, or their delegates, may compromise any final fee liability.
• § 55333 — (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
• § 55333.5 — (a) Except in any case where the board finds collection of the fee 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
• § 55334 — Exemptions from levy under Chapter 4 (commencing with Section 703.
• § 55335 — (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
• § 55336 — (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.
• § 55337 — (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
• § 55361 — 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
• § 55362 — Any person who knowingly or willfully files a false return or report with the board, and any person who refuses to permit the board or any of its authorized representatives to make any inspection or e
• § 55363 — Any person who willfully evades or attempts in any manner to evade or defeat the payment of the fee imposed by this part is guilty of a felony punishable by imprisonment pursuant to subdivision (h) of
• § 55363.5 — (a) Notwithstanding any other provision of this part, any person who purchases, installs, or uses in this state any automated sales suppression device or zapper or phantom-ware with the intent to defe
• § 55364 — Every person convicted for a violation of any provision of this part for which another penalty or punishment is not specifically provided for in this part is guilty of a misdemeanor and shall be punis
• § 55365 — Any prosecution for violation of any provision of this part shall be instituted within three years after the commission of the offense.
• § 55381 — (a) If the department collects a fee pursuant to this part on behalf of a state agency or pursuant to an interagency agreement with a state agency, or if the fee collected pursuant to this part is use
• § 568 — (a) All property which has been declared tax defaulted, whether or not subject to a power of sale by the tax collector for defaulted taxes, shall be assessed.
• § 5701 — The Legislature finds that subjecting racehorses to the general property tax has resulted in a serious lack of uniformity as between one county and another respecting the method used in arriving at an
• § 5702 — Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
• § 5703 — “Racehorse” means each live horse, including a stallion, mare, gelding, ridgeling, colt, filly, or foal, that is or will be eligible to participate in or produce foals which will be eligible to partic
• § 5704 — “Owner” means the owner of a racehorse or his agent.
• § 5705 — “Annual tax” means a tax that is imposed on the owner for any racehorse domiciled in the State of California.
• § 5706 — “Current calendar year” means the yearly period from the first day of January to the last day of December, inclusive for which the tax is imposed.
• § 5707 — “Previous calendar year” means the calendar year immediately preceding the calendar year for which the annual tax is imposed.
• § 5710 — “Stallion” means any racehorse which, during the two previous calendar years, has serviced three or more different broodmares for the purpose of producing a racehorse.
• § 5711 — “Producing broodmare” means a racehorse mare which, during the previous calendar year, has produced a live foal.
• § 5712 — “Nonproducing broodmare” means a racehorse mare which has not produced a live foal during the previous calendar year.
• § 5713 — “Stakes-winning broodmare” means a broodmare which has won at any time during her life a race with a purse to which owners of participating horses have contributed nomination, entry, or starting fees
• § 5714 — “Stakes-producing broodmare” means a broodmare which has produced at any time during her life a racehorse which has won a race with a purse to which owners of participating horses have contributed nom
• § 5715 — “Stakes yearling”, “stakes two-year-old”, or “stakes three-year-old” means a racehorse of the designated age which was foaled by a stakes-winning or stakes-producing broodmare.
• § 5716 — “Yearling” means a racehorse which was foaled during the previous calendar year.
• § 5716.5 — “Foal” means a racehorse which is foaled during the current calendar year.
• § 5717 — “Active racehorse” means a racehorse which has participated in a horseracing contest on which parimutuel wagering was permitted during the previous calendar year.
• § 5718 — “Nonactive racehorse” means any racehorse which has not participated in any horseracing contest on which parimutuel wagering was permitted during the previous calendar year, except a racehorse three y
• § 5719 — “Live foal” means a foal which has lived for a period of three days or more.
• § 5720 — “Stud fee” is the sum of money charged by a stallion owner for the mating of his stallion to a broodmare.
• § 5720.5 — “Stud fee classification” will be determined by the highest stud fee charged for the mating of a mare to a stallion during the previous calendar year.
• § 5720.6 — “Domicile” means: (a) The home ranch on January 1 of the current calendar year of the owner of a racehorse or other place where the horse is quartered when not racing or in training to race.
• § 5721 — For the 1973 calendar year and each calendar year thereafter, on the privilege of breeding, training, caring for or racing a racehorse in this state, there is hereby imposed an annual tax on owners of
• § 5722 — The annual tax is imposed on and shall be paid by the owner on the following basis: Age 12 Age 13 STALLIONS and younger and older Stud fee classificat
• § 5741 — Foals born to a racehorse mare during the current calendar year shall be exempt from the tax imposed by this part or by any other part of this code.
• § 5761 — The tax imposed pursuant to this part shall be determined as of 12:01 a.
• § 5762 — The tax imposed by this part shall become delinquent at 5 p.
• § 5763 — A delinquent penalty of 6 percent shall attach at 5 p.
• § 5764 — If, in the opinion of the tax collector, the amount of tax required to be paid to the county pursuant to this part, or any portion thereof, will be jeopardized by delay, the tax collector shall thereu
• § 5765 — (a) The assessor may perform audits of the books and records of any owner of racehorses subject to the tax imposed by this part in the county to determine if the correct information has been reported
• § 5766 — The tax described in this part may be imposed at any time within five years after the tax would have otherwise become due and the penalties shall date from the time described in Section 5763.
• § 5767 — If any person required by Section 5782 to file a report fails to file it by the time specified, the tax collector shall impose on the lawful amount of taxes due under this part, a penalty equal to 10
• § 5768 — Upon request of the assessor, an owner of racehorses of a type subject to the tax imposed by this part shall make available at his principal place of business, principal location or principal address
• § 5781 — The State Board of Equalization shall make such reasonable rules and regulations and prepare such forms as are necessary to carry out the intent and purposes of this part.
• § 5782 — On forms provided through the office of the assessor, the owner of a racehorse either in person, through his representative or by mail, shall report the tax due.
• § 5783 — The auditor of the county in which a report is filed shall transfer any taxes paid pursuant to this part belonging to another county as shown on the report, together with a copy of the report, in orde
• § 5790 — All proceeds derived from the tax, interest, and penalties imposed by this part shall be allocated by the auditor as promptly as is feasible in the following manner: (a) If the domicile of the racehor
• § 5800 — This part shall be known and may be cited as “The Manufactured Home Property Tax Law.
• § 5801 — (a) As used in Part 0.
• § 5802 — (a) Except as provided in subdivisions (b), (c), and (d), “base year value” as used in this part means the full cash value of a manufactured home on the date the manufactured home is purchased or chan
• § 5803 — (a) “Full cash value” means the “full cash value” or the “fair market value,” as determined pursuant to Section 110, of a manufactured home similarly equipped and installed, including any value attrib
• § 5804 — As used in this part, “taxable value of a manufactured home” means the base year value, or the base year value as adjusted pursuant to Section 5813, plus the value of any new construction as determine
• § 5805 — (a) Notwithstanding any other provision of law, manufactured home accessories, as defined in Section 18008.
• § 5810 — Except as otherwise provided in this part, manufactured homes shall be subject to property taxation in the same manner and to the same extent, and shall be subject to the other provisions of this divi
• § 5811 — The amount of local property tax on a manufactured home shall be determined by applying the appropriate assessment ratio and tax rate to the taxable value of the manufactured home.
• § 5812 — (a) The base year value of a manufactured home which is purchased or which changed ownership shall be entered on the roll for the lien date next succeeding the date of the purchase or change in owners
• § 5813 — For each lien date after the lien date for which the base year value is determined, the taxable value of a manufactured home shall be the lesser of: (a) Its base year value, compounded annually since
• § 5814 — (a) For purposes of this part, “change in ownership” and “purchase” shall have the same meanings as provided in Sections 60 to 68, inclusive, to the extent applicable.
• § 5815 — Notwithstanding any other provision of law, a manufactured home otherwise subject to taxation pursuant to this part, which has been removed from its situs and returned to a dealer’s established place
• § 5825 — (a) “Newly constructed” and “new construction” means: (1) Any substantial addition to a manufactured home since the last lien date; and (2) Any alteration of the manufactured home which constitutes a
• § 5830 — The assessment of any manufactured home shall be entered on the secured roll and shall be subject to all provisions of law applicable to taxes on the secured roll, provided, however: (a) If the taxes
• § 5831 — (a) Except as provided in subdivisions (e) and (f), the assessor shall, upon or prior to completion of the local roll, notify each assessee whose manufactured home’s taxable value has increased of the
• § 5832 — (a) (1) Upon application, the county tax collector shall issue a tax clearance certificate or a conditional tax clearance certificate.
• § 5840 — The board shall make such rules and regulations and prepare such forms as are necessary for the administration of, and to carry out the intent and purposes of, this part.
• § 5841 — The Department of Housing and Community Development shall furnish to the county assessor of the county in which a manufactured home is sited, on or before the last day of each calendar month, a listin
• § 5842 — The board, the Department of Motor Vehicles, the Department of Housing and Community Development and any county assessor shall exchange or otherwise provide to one another any information relevant to
• § 5900 — This part shall be known and may be cited as “The Morgan Property Taxpayers’ Bill of Rights.
• § 5901 — The Legislature finds and declares as follows: (a) Taxes are a sensitive point of contact between citizens and their government, and disputes and disagreements often arise as a result of misunderstand
• § 5902 — This part shall be administered by the board.
• § 5903 — “Advocate” as used in this part means the “Property Taxpayers’ Advocate” designated pursuant to Section 5904.
• § 5904 — (a) The board shall designate a “Property Taxpayers’ Advocate.
• § 5905 — In addition to any other duties imposed by this part, the advocate shall periodically review and report on the adequacy of existing procedures, or the need for additional or revised procedures, with r
• § 5906 — (a) The advocate shall undertake, to the extent not duplicative of existing programs, periodic review of property tax statements and other property tax forms prescribed by the board to determine both
• § 5907 — No state or local officer or employees responsible for the appraisal or assessment of property shall be evaluated based solely upon the dollar value of assessments enrolled or property taxes collected
• § 5908 — Upon request of a county assessor or assessors, the advocate, in conjunction with any other programs of the board, shall assist assessors in their efforts to provide education and instruction to their
• § 5909 — (a) County assessors may respond to a taxpayer’s written request for a written ruling as to property tax consequences of an actual or planned particular transaction, or as to the property taxes liabil
• § 5910 — The advocate shall, on or before January 1, 1994, make specific recommendations to the board with respect to standardizing interest rates applicable to escape assessments and refunds of property taxes
• § 5911 — It is the intent of the Legislature in enacting this part to ensure that: (a) Taxpayers are provided fair and understandable explanations of their rights and duties with respect to property taxation,
• § 6 — Division, part, chapter, article, and section headings do not in any manner affect the scope, meaning, or intent of the provisions of this code.
• § 60 — A “change in ownership” means a transfer of a present interest in real property, including the beneficial use thereof, the value of which is substantially equal to the value of the fee interest.
• § 60001 — This part is known and may be cited as the “Diesel Fuel Tax Law.
• § 60003 — “Terminal” means a diesel fuel storage and distribution facility that is supplied by pipeline or vessel, and from which diesel fuel may be removed at a rack.
• § 60003.1 — “Fuel production facility” means a facility, other than a refinery, in which diesel fuel is produced.
• § 60004 — “Refinery” means a facility used to produce diesel fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons and from which diesel fuel may be removed by pipeline, by vessel, or
• § 60005 — “Approved terminal or refinery” means a terminal or refinery that is operated, respectively, by a diesel fuel registrant that is a terminal operator, or by a diesel fuel registrant that is a refiner.
• § 60006 — “Rack” means a mechanism for delivering diesel fuel from a refinery or terminal into a truck, trailer, railroad car, or other means of nonbulk transfer.
• § 60007 — “Removal” means any physical transfer of diesel fuel, and any use of diesel fuel other than as a material in the production of diesel fuel.
• § 60008 — “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, cit
• § 60009 — “Terminal operator” includes any person that owns, operates, or otherwise controls a terminal.
• § 6001 — This part is known and may be cited as the “Sales and Use Tax Law.
• § 60010 — “Position holder” includes any person that holds the inventory position in the diesel fuel, as reflected on the records of the terminal operator.
• § 60011 — “Refiner” includes any person that owns, operates, or otherwise controls a refinery.
• § 60012 — “Blender” includes any person that produces or converts blended diesel fuel outside the bulk transfer/terminal system.
• § 60013 — “Enterer” includes any person who is the importer of record (under federal customs law) with respect to diesel fuel.
• § 60014 — “Board” or “department” means the California Department of Tax and Fee Administration.
• § 60015 — “Diesel fuel registrant” includes any enterer, positionholder, refiner, throughputter, or terminal operator, that is licensed as a supplier pursuant to Section 60131.
• § 60016 — “Highway” includes any way or place, of whatever nature, that is publicly maintained and open to the use of the public for purposes of vehicular travel.
• § 60017 — “In this state” or “in the 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.
• § 60018 — “Fuel tank” means any receptacle on a motor vehicle from which fuel is supplied for the operation of the motor vehicle.
• § 60019 — “Motor vehicle” includes every self-propelled vehicle operated or suitable for operation on the highway, except a vehicle used exclusively upon stationary rails or tracks.
• § 6002 — Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
• § 60021 — “Entry” means the importing of diesel fuel into this state.
• § 60022 — (a) “Diesel fuel” means any liquid that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel-powered highway vehicle.
• § 60023 — (a) “Blended diesel fuel” means any mixture of diesel fuel with respect to which tax has been imposed and any other liquid (such as kerosene) on which tax has not been imposed (other than diesel fuel
• § 60024 — “Colorless marker” means material that does not reveal its presence until the diesel fuel into which it is introduced is subjected to a special test.
• § 60025 — “Gallon” means the United States gallon of 231 cubic inches or the volumetric gallon adjusted to 60 degrees Fahrenheit when the invoice and settlement are made on the temperature corrected gallonage.
• § 60026 — “Diesel-powered highway vehicle” means a motor vehicle that is operated by a diesel-powered engine on a highway.
• § 60027 — “Qualified highway vehicle operator” means any person licensed as a qualified highway vehicle operator that owns, operates, or otherwise controls a diesel-powered highway vehicle and delivers, or caus
• § 60029 — “Bulk transfer” means any transfer of diesel fuel by pipeline or vessel.
• § 6003 — “Sales tax” means the tax imposed by Chapter 2 of this part.
• § 60030 — “Bulk transfer/terminal system” means the diesel fuel distribution system consisting of refineries, pipelines, vessels, and terminals.
• § 60031 — “Dyed diesel fuel” means diesel fuel that is dyed under United States Environmental Protection Agency or the Internal Revenue Service rules for high sulphur diesel fuel or low sulphur diesel fuel or a
• § 60032 — “Undyed diesel fuel” means diesel fuel that is not subject to the United States Environmental Protection Agency or Internal Revenue Service diesel fuel dyeing requirements.
• § 60033 — “Supplier” includes any person who is any of the following: (a) Blender, as defined in Section 60012.
• § 60034 — “Highway vehicle operator/fueler” includes: (a) Any person, other than a qualified highway vehicle operator, that owns, operates, or otherwise controls a diesel-powered highway vehicle and delivers, o
• § 60035 — “Throughputter” means any person that owns diesel fuel within the bulk transfer/terminal system (other than in a terminal) or is a position holder.
• § 60036 — “Ultimate vendor” means a person that sells undyed diesel fuel to the user of the diesel fuel (the ultimate purchaser) for use on a farm for farming purposes or for use in an exempt bus operation.
• § 60037 — “Ultimate purchaser” means a person that uses diesel fuel for use on a farm for farming purposes or an exempt bus operator that uses diesel fuel in an exempt bus operation.
• § 60038 — “Registered ultimate vendor” means a person that is licensed as an ultimate vendor pursuant to Section 60151.
• § 60039 — (a) “Exempt bus operation” consists of the following: (1) Any transit district, transit authority, city, or county owning and operating a local transit system itself or through a wholly owned nonprofi
• § 6004 — “Use tax” means the tax imposed by Chapter 3 of this part.
• § 60040 — “Exempt bus operator” includes any person that owns, operates, or controls an exempt bus operation.
• § 60041 — “Train operator” includes any person that owns, operates, or controls a diesel-powered train and is licensed as a railroad by a state or federal agency.
• § 60042 — “Diesel-powered train” means any diesel-powered equipment or machinery that rides on rails, including equipment or machinery that transports passengers, freight, or a combination of both passengers an
• § 60043 — (a) “Government entity” means this state and its political subdivisions except for a political subdivision that is only an exempt bus operator.
• § 60044 — “Retail vendor” means any person who sells to a highway vehicle operator diesel fuel delivered in this state into a storage tank or into a fuel tank of a diesel-powered highway vehicle and at the time
• § 60047 — “Pipeline” means a fuel distribution system that moves diesel fuel, in the bulk, through a pipe, from a refinery to a terminal, from a terminal to another terminal, from a vessel to a terminal, or fro
• § 60047.1 — “Pipeline operator” includes any person that owns, operates, or otherwise controls a pipeline.
• § 60048 — “Sale” means: (a) The transfer of title to diesel fuel (other than diesel fuel in a terminal) to a buyer for consideration, which may consist of money, services, or other property.
• § 60048.1 — “Tax-paid fuel” or “tax paid” means the gallons of diesel fuel acquired on either a temperature corrected or volumetric basis on which the tax in Section 60050 has been imposed at the time of or prior
• § 60049 — “Vessel” means a waterborne vessel used for transporting diesel fuel.
• § 60049.1 — “Vessel operator” means any person that operates or otherwise controls a vessel.
• § 6005 — “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, a
• § 60050 — (a) (1) A tax of sixteen cents ($0.
• § 60050.1 — (a) For the privilege of storing, for the purpose of removal, sales, or use, every wholesaler owning undyed diesel fuel on July 1, 1995, shall pay a tax of eighteen cents ($0.
• § 60050.2 — (a) For the privilege of storing, for the purpose of sale, each supplier, wholesaler, and retailer owning 1,000 or more gallons of tax-paid diesel fuel on November 1, 2017, shall pay a storage tax of
• § 60051 — The tax specified in Section 60050 is imposed on the removal of diesel fuel in this state from a terminal if the diesel fuel is removed at the rack.
• § 60052 — The tax specified in Section 60050 is also imposed on all of the following: (a) The removal of diesel fuel in this state from any refinery if either of the following applies: (1) The removal is by bul
• § 60053 — Every refiner shall pay tax on the removal of diesel fuel from a refinery as provided in subdivision (a) of Section 60052.
• § 60054 — Every position holder shall pay the tax on the removal of diesel fuel from a terminal as defined under Section 60051.
• § 60055 — Any person that produces blended diesel fuel outside the bulk transfer/terminal system (the blender) shall pay tax as provided in subdivision (d) of Section 60052.
• § 60056 — Every qualified highway vehicle operator is liable for the backup tax imposed under subdivision (a) of Section 60058.
• § 60057 — Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 60058.
• § 60058 — The tax specified in Section 60050 is imposed as a backup tax as follows: (a) On the delivery into the fuel tank of a diesel-powered highway vehicle of: (1) Any diesel fuel that contains a dye.
• § 60059 — The terminal operator is jointly and severally liable for the tax imposed under Section 60051 if both of the following apply: (a) The position holder with respect to the diesel fuel is a person other
• § 6006 — “Sale” means and includes: (a) Any transfer of title or possession, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a conside
• § 6006.1 — The granting of possession of tangible personal property by a lessor to a lessee, or to another person at the direction of the lessee, is a continuing sale in this state by the lessor for the duration
• § 6006.3 — “Lease” includes rental, hire and license.
• § 6006.5 — “Occasional sale” includes all of the following: (a) A sale of property not held or used by a seller in the course of activities for which he or she is required to hold a seller’s permit or permits or
• § 6006.6 — “Sale” includes any sale at an auction in respect to tangible personal property which is sold to a successful bidder at the auction upon an agreement or understanding at the time of the sale that the
• § 60060 — A terminal operator is not liable for tax under Section 60059, if at the time of the removal, all of the following apply: (a) The terminal operator is a diesel fuel registrant.
• § 60061 — Every enterer shall pay tax on diesel fuel imported into this state as provided in subdivision (b) of Section 60052.
• § 60062 — The terminal operator is jointly and severally liable for the tax imposed under Section 60051 if, in connection with the removal of diesel fuel that is not dyed or marked in accordance with the United
• § 60063 — (a) The board may accept from the person who receives diesel fuel removed at a refinery or terminal rack an amount equal to the tax due and required to be paid by the refiner or positionholder upon th
• § 60064 — (a) For the purpose of the proper administration of this part and to prevent evasion of the tax, unless the contrary is established, it shall be presumed that all diesel fuel received at a terminal in
• § 6007 — (a) (1) A “retail sale” or “sale at retail” means a sale for a purpose other than resale in the regular course of business in the form of tangible personal property.
• § 6007.5 — A sale of tangible personal property to a contractor or subcontractor for use in the performance of contracts with the United States for the construction of improvements on or to real property in this
• § 6008 — “Storage” includes any keeping or retention in this State for any purpose except sale in the regular course of business or subsequent use solely outside this State of tangible personal property purcha
• § 6009 — “Use” includes the exercise of any right or power over tangible personal property incident to the ownership of that property, and also includes the possession of, or the exercise of any right or power
• § 6009.1 — “Storage” and “use” do not include the keeping, retaining or exercising any right or power over tangible personal property for the purpose of subsequently transporting it outside the state for use the
• § 6009.2 — (a) Notwithstanding Sections 6008, 6009, and 6009.
• § 601 — The assessor shall prepare an assessment roll, as directed by the board, in which shall be listed all property within the county which it is the assessor’s duty to assess.
• § 6010 — “Purchase” means and includes: (a) Any transfer of title or possession, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a con
• § 6010.1 — The possession of tangible personal property by a lessee, or by another person at the direction of the lessee, is a continuing purchase for use in this state by the lessee as respects any period of ti
• § 6010.10 — (a) “Sale” and “purchase,” for the purposes of this part, do not include any transfer of title of tangible personal property constituting any project or pollution control facility to the Capital Progr
• § 6010.11 — “Sale” and “purchase,” for the purpose of this part, do not include any transfer of a qualified mass commuting vehicle pursuant to a safe harbor lease arrangement described in Section 168(f)(8) of the
• § 6010.15 — (a) “Sale” and “purchase” for the purposes of this part do not include the transfer of title to vested property by a pawnbroker to a person who pledged the property to the pawnbroker as security for a
• § 6010.3 — “Sale” and “purchase,” for the purposes of this part, do not include (a) the fabrication or transfer by a typographer of composed type or reproduction proofs thereof for use in the preparation of prin
• § 6010.30 — (a) “Sale” and “purchase,” for the purpose of this part, do not include the transfer of original drawings, sketches, illustrations, or paintings by an artist or designer at a social gathering for ente
• § 6010.4 — If two or more persons engaged in the production and distribution of motion pictures for use in any media form a partnership for the purpose of reducing the cost of producing motion pictures through t
• § 6010.40 — “Sale” and “purchase,” for the purpose of this part, do not include the transfer by a city, city and county, county, or other local government animal shelter or a nonprofit animal welfare organization
• § 6010.5 — For the purposes of this part, the place of the sale or purchase of tangible personal property is the place where the property is physically located at the time the act constituting the sale or purcha