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.

• § 1254 — The State Board of Equalization shall prescribe the forms for the books, blanks, and maps, and may require the map books to: (a) Be indexed by owners’ names.
• § 1255 — The maps shall show the private lands owned or claimed in the county so as to provide a legal description of the lands.
• § 1256 — At the request of the assessor, the board of supervisors shall authorize and direct the assessor to prepare, or to supervise the preparation of, maps and block-books as may be needed for the assessor’
• § 126 — “Tax-defaulted property” is real property which is subject to a lien for taxes which, by operation of law and by declaration of the tax collector, are in default and from which the lien of the taxes f
• § 12601 — (a) Amounts of taxes, interest, and penalties not remitted to the commissioner with the original return of the insurer shall be payable to the Controller.
• § 12602 — (a) On and after January 1, 1994, and before January 1, 1995, each insurer whose annual taxes exceed fifty thousand dollars ($50,000) shall make payment by electronic funds transfer, as defined by Sec
• § 12631 — (a) Any insurer that fails to pay any tax, except a tax determined as a deficiency assessment by the board under Article 3 (commencing with Section 12421) of Chapter 4, within the time required, shall
• § 12631.5 — (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
• § 12632 — (a) An insurer that fails to pay any deficiency assessment when it becomes due and payable shall, in addition to the deficiency assessment, pay a penalty of 10 percent of the amount of the deficiency
• § 12633 — When a deficiency assessment is made on the basis of a proposal submitted by the commissioner pursuant to Section 12423 a penalty of 10 percent of the amount of the deficiency assessment shall be adde
• § 12634 — When a deficiency assessment is made on the basis of a proposal submitted by the commissioner pursuant to Section 12422 and any part of the deficiency is due to negligence or intentional disregard of
• § 12635 — If any part of a deficiency for which a deficiency assessment is made is due to fraud, a penalty of 25 percent of the amount of the deficiency assessment in addition to any other penalties shall be ad
• § 12636 — (a) If the board finds that an insurer’s failure to make a timely return or payment is due to reasonable cause and to circumstances beyond the insurer’s control, and which occurred despite the exercis
• § 12636.5 — (a) Every payment on an insurer’s or surplus line broker’s delinquent annual tax shall be applied as follows: (1) First, to any interest due on the tax.
• § 12637 — If the board finds that a person’s failure to make a timely return or payment was due to disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the pe
• § 12676 — At any time within four years after any amount of tax becomes due and payable, and at any time within two years after any deficiency assessment of tax becomes due and payable, the Controller may bring
• § 12677 — The provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to an action brought pursuant to this article.
• § 12678 — The Attorney General shall prosecute the action.
• § 12679 — (a) If an insurer’s right to do business has been forfeited or its corporate powers suspended, service of summons may be made upon the persons designated by law to be served as agents or officers of t
• § 12680 — A writ of attachment may be issued in the action in the manner provided by Chapter 5 (commencing with Section 485.
• § 12681 — (a) In the action, a certificate of the Controller or of the secretary of the board, showing unpaid taxes against an insurer is prima facie evidence of: (1) The assessment of the taxes.
• § 12682 — Payment of the amount of the judgment recovered in the action shall be made to the Controller.
• § 12691 — The Controller may recover any refund or part thereof which is erroneously made and any credit or part thereof which is erroneously allowed in an action brought in a court of competent jurisdiction in
• § 128 — “Assessor” means the assessing officer of a county, by whatever title he may be known.
• § 12801 — (a) Annually, between December 10th and 15th, the Controller shall transmit to the commissioner a statement showing the names of all insurers that failed to pay on or before December 10th the whole or
• § 12802 — The commissioner shall give at least 10 days’ notice in writing to each insurer of the time and place of a hearing to show cause why its certificate of authority shall not be revoked.
• § 12803 — An insurer whose certificate of authority has been revoked pursuant to this article may have the certificate restored by the commissioner during the period for which it was issued upon the payment by
• § 12832 — Every person who attempts or purports to exercise any of the rights, privileges or powers of a suspended domestic insurer or attempts to transact any intrastate business in this state in behalf of a f
• § 12833 — The county in which occurs any part of the attempted exercise of the powers or any part of the transaction of business has jurisdiction of the offense.
• § 12834 — The certified copies of lists of corporations which have failed to pay the taxes, interest, and penalties imposed upon insurers transmitted by the Controller to county clerks and county recorders for
• § 129 — “Business inventories” shall include goods intended for sale or lease in the ordinary course of business and shall include raw materials and work in process with respect to such goods.
• § 12951 — (a) If any amount has been illegally assessed, the board shall set forth that fact in its records, certify the amount determined to be assessed in excess of the amount legally assessed and the insurer
• § 12952 — If the commissioner discovers an amount assessed by the board which he believes to have been illegally assessed, he shall notify the board in writing of such fact, together with a statement of any inf
• § 12977 — (a) If the board determines that any tax, interest, or penalty has been paid more than once or has been erroneously or illegally collected or computed, the board shall set forth that fact in its recor
• § 12978 — No credit or refund shall be allowed or approved after four years after April 1st of the year following the year for which the overpayment was made, or with respect to a deficiency assessment made und
• § 12979 — Every claim for refund or credit shall be in writing and shall state the specific grounds upon which it is founded.
• § 12980 — Failure to file a claim for refund or credit within the time prescribed in this article constitutes a waiver of any demand against the State on account of overpayment.
• § 12981 — Within 30 days after disallowing any claim for refund or credit in whole or in part the board shall mail notice of its action to the claimant at its address as it appears in the records of the board.
• § 12982 — If the claim for refund or credit is presented to the commissioner he shall forthwith transmit it to the board, together with a statement of any information he may have concerning the subject of the c
• § 12983 — (a) Interest shall be allowed upon the amount of any overpayment of tax by an insurer pursuant to this part at the modified adjusted rate per month established pursuant to Section 6591.
• § 12983.1 — Interest shall be allowed upon the amount of any overpayment of tax by a surplus line broker pursuant to this part at the rate of 1 percent per calendar month or fraction thereof, from the first day o
• § 12983.5 — If any overpayment of taxes imposed by this part is refunded or credited within 90 days after the due date of the tax for the year for which the overpayment was made, no interest shall be allowed on t
• § 12984 — (a) If the board determines that any overpayment has been made intentionally or made not incident to a bona fide and orderly discharge of a liability reasonably assumed by the insurer or surplus line
• § 13 — The singular number includes the plural, and the plural the singular.
• § 130 — (a) “Vessel” includes every description of watercraft used or capable of being used as a means of transportation on water, but does not include aircraft.
• § 13101 — 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 officer of the State to prevent or enj
• § 13102 — 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
• § 13103 — 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
• § 13104 — If the board fails to mail notice of its action on a claim for refund or credit within six months after the claim is filed with the board, the claimant may, prior to mailing of notice by the board of
• § 13105 — Failure to bring a suit or an action within the time specified constitutes a waiver of all demands against the State on account of an alleged overpayment.
• § 13106 — If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due and payable from the plaintiff.
• § 13107 — In any judgment, interest shall be allowed, subject to the same limitations as are prescribed by Section 12984, at the modified adjusted rate per annum established pursuant to Section 6591.
• § 13108 — (a) A judgment shall not be rendered in favor of the plaintiff when the action is brought by or in the name of an assignee of the insurer paying the tax, interest, or penalties, or by any person other
• § 13151 — All taxes, interest, and penalties collected under this part shall be transmitted to the State Treasurer to be deposited in the State Treasury to the credit of the Insurance Tax Fund, which is hereby
• § 13152 — The money in the Insurance Tax Fund shall, upon order of the Controller, be drawn therefrom for refunds under this part or be transferred to the General Fund of the State.
• § 13153 — On or before April 1, the State Compensation Insurance Fund shall pay into the State Treasury to the credit of the Insurance Tax Fund the sum required under Section 12203.
• § 13170 — The board, the Insurance Commissioner, and the Controller may each prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part for which the agency
• § 13201 — This part shall be known and may be cited as the Nonadmitted Insurance Tax Law.
• § 13203 — For purposes of this part: (a) “Person” means an individual, bank, corporation, partnership, limited liability company, society, association, organization, joint stock company, estate, or trust, or a
• § 13210 — (a) For gross premiums paid or to be paid on insurance contracts that take effect or are renewed on or after January 1, 1994, every California home state insured as defined by subdivision (f) of Secti
• § 13220 — (a) Every person subject to this part shall file with the Franchise Tax Board a return prescribed by the board on or before the first day of the third month following the close of the calendar quarter
• § 13221 — In the event that a person subject to tax is delinquent in the payment of any amount due under this part, and that person also has an amount imposed and due and payable under Part 10 (commencing with
• § 13222 — (a) All amounts collected shall be transmitted to the Treasurer and deposited in the State Treasury to the credit of the Insurance Tax Fund that is created by Section 13151.
• § 13301 — Neither the state nor any political subdivision of the state shall impose any gift, inheritance, succession, legacy, income, or estate tax, or any other tax, on gifts or on the estate or inheritance o
• § 13302 — Notwithstanding the provisions of Section 13301, whenever a federal estate tax is payable to the United States, there is hereby imposed a California estate tax equal to the portion, if any, of the max
• § 13303 — The Legislature shall provide for the collection and administration of the tax imposed by Section 13302.
• § 13304 — In a case where the gross estate of a decedent includes property having a situs in this state, and includes other property having a situs in another state, or other states, the portion of the maximum
• § 134 — “Unsecured property” is property: (a) The taxes on which are not a lien on real property sufficient, in the opinion of the assessor, to secure payment of the taxes.
• § 13401 — Except where the context otherwise requires, the definitions given in this chapter govern construction of this part.
• § 13402 — “Estate” or “property” means the real or personal property or interest therein included in the gross estate of a decedent or transferor, and includes all of the following: (a) All intangible personal
• § 13403 — “Personal representative” means the personal representative of the decedent or, if there is no personal representative appointed, qualified and acting within this state, any person who is in actual or
• § 13404 — “Transfer” means the inclusion of any property or other interest included in the gross estate of a decedent.
• § 13405 — “Decedent” or “transferor” means any person whose death gives rise to a transfer.
• § 13406 — “Transferee” means any person to whom a transfer is made, and includes any legatee, devisee, heir, next of kin, grantee, donee, vendee, assignee, successor, survivor, or beneficiary.
• § 13407 — “Resident” or “resident decedent” means a decedent who was domiciled in California at his or her death.
• § 13408 — “Nonresident” or “nonresident decedent” means a decedent who was domiciled outside of California at his or her death.
• § 13409 — “Gross estate” means “gross estate” as defined in Section 2031 of the United States Internal Revenue Code of 1954, as amended or renumbered.
• § 13410 — “Taxable estate” means the “taxable estate” as defined in Section 2051 of the United States Internal Revenue Code of 1954, as amended or renumbered.
• § 13411 — “Federal credit” means the maximum amount of the credit for state death taxes allowed by Section 2011 of the United States Internal Revenue Code of 1954, as amended or renumbered in respect to a deced
• § 135 — (a) “Assessed value” shall mean 25 percent of full value to and including the 1980–81 fiscal year, and shall mean 100 percent of full value for the 1981–82 fiscal year and fiscal years thereafter.
• § 13501 — The personal representative of every estate subject to the tax imposed by this part who is required to file a federal estate tax return shall file with the Controller on or before the federal estate t
• § 13502 — If the personal representative has obtained an extension of time for filing the federal estate tax return, the filing required by Section 13501 shall be similarly extended until the end of the time pe
• § 13503 — If the personal representative files an amended federal estate tax return, he or she shall immediately file with the Controller an amended return with a true copy of the amended federal estate tax ret
• § 13504 — Upon final determination of the federal estate tax due, the personal representative shall, within 60 days after that determination, give written notice of it to the Controller.
• § 13510 — If the return provided for in Section 13501 is not filed within the time period specified therein or the extension specified in Section 13502, then the personal representative shall pay, in addition t
• § 13516 — In a case not involving a false or fraudulent return or failure to file a return, if the Controller determines at any time after the tax is due, but not later than four years after the return is filed
• § 13517 — In the case of a false or fraudulent return or failure to file a return, the Controller may determine the tax at any time.
• § 13518 — In any case in which a deficiency has been determined in an erroneous amount, the Controller may, within three years after the erroneous determination was made, set aside the determination or issue an
• § 13519 — The Controller shall give notice of the deficiency determined, together with any penalty for failure to file a return, by personal service or by mail to the person filing the return at the address sta
• § 13520 — In any case in which it is claimed that a deficiency has been determined in an erroneous amount, any person who is liable for the tax may, within three years after the determination was made, bring an
• § 13530 — The tax imposed by this part shall be paid by the personal representative to the extent of assets subject to his or her control.
• § 13531 — The tax imposed by this part is due and payable at the date of the decedent’s death.
• § 13532 — The tax imposed by this part is delinquent at the expiration of nine months from the date on which it becomes due and payable, if not paid within that time.
• § 13533 — The tax imposed by this part shall be paid to the Controller by remittance to the Treasurer.
• § 13534 — In the case of any decedent dying on or after January 1, 1999, Section 6166 of the Internal Revenue Code, enacted as of January 1, 1998, shall apply to any tax due, and the interest rate on amounts du
• § 13550 — (a) The tax imposed by this part does not bear interest if it is paid prior to the date on which it otherwise becomes delinquent.
• § 13551 — Every payment on the tax imposed by this part is applied, first, to any interest due on the tax, secondly, to any penalty imposed by this part, and then, if there is any balance, to the tax itself.
• § 13552 — All interest and penalties provided in this chapter shall be treated and collected in the same manner as taxes.
• § 13555 — If any personal representative fails to pay any tax imposed by this part for which he or she is liable prior to the delinquent date of the tax, he or she shall, on motion of the Controller, in his or
• § 13556 — The bond shall be filed in the office of the clerk of the court, and a certified copy shall be immediately transmitted to the Controller.
• § 13557 — If the bond is not filed within 20 days after the date of the filing of the order requiring it, the letters of the personal representative affected shall be revoked upon motion of the Controller.
• § 13560 — Whenever the Controller determines that the tax due under this part has been over paid, the person making payment shall be entitled to a refund of the amount erroneously paid on presentation of proof
• § 13561 — An application for the refund shall be made to the Controller within one year after the date the federal estate tax has been finally determined.
• § 13562 — On proof satisfactory that the applicant is entitled to a refund, the Controller shall draw his or her warrant upon the Treasurer in favor of the person who paid the tax in the amount erroneously paid
• § 13563 — (a) For purposes of determining interest on overpayments for periods beginning before July 1, 2002, interest shall be allowed and paid upon any overpayment of tax due under this part in the same manne
• § 136 — Whenever any taxes or assessments are entered on the roll under any provision of law, such taxes or assessments shall, notwithstanding any other provision of law to the contrary, be subject to all pro
• § 13601 — The state may enforce its claim for any tax imposed by this part and enforce the lien of the tax by a civil action in any court of competent jurisdiction against any person liable for the tax or again
• § 1361 — The assessor and his sureties are liable on his official bond for all taxes on property which is unassessed through his wilful failure or neglect.
• § 13610 — (a) If any personal representative fails to pay any tax, interest, or penalty imposed under this part at the time that it becomes due and payable, the amount thereof, including penalties and interest,
• § 13615 — At any time within 10 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 lien
• § 13616 — The Controller may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for his or her services as are provided by law for similar services pursuant to a writ of executio
• § 13617 — The fees, commissions, and expenses are obligations 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 manner provided in
• § 1362 — Any taxpayer having the necessary knowledge may file with the board of supervisors an affidavit, alleging that certain property has escaped taxation through the wilful failure or neglect of the assess
• § 13620 — At any time after a tax imposed by this part is delinquent, the Controller may have a writ of execution issued for the enforcement of any judgment rendered pursuant to this part in respect to the tax.
• § 13621 — The writ shall be executed against any property of the person liable for payment of the tax, or against any property subject to the lien of the tax.
• § 13622 — No fee shall be exacted from the Controller for the issuance of execution of the writ.
• § 1363 — The board of supervisors shall then direct the district attorney to commence an action on the assessor’s bond for the amount of taxes lost through the assessor’s wilful failure or neglect.
• § 1364 — On the trial of the action, the value of the property unassessed shall be shown and judgment entered for the amount of taxes that should have been collected on it.
• § 1365 — (a) The county assessor and the employees of the assessor’s office shall not engage in any gainful profession, trade, business or occupation whatsoever for any person, firm, or corporation, or be so e
• § 1366 — Every assessor who fails to complete the local roll, or to transmit the statistical statement to the State Board of Equalization, forfeits one thousand dollars to the county, to be recovered on his of
• § 1367 — Every county assessor shall ascertain the total assessed value of homes receiving the homeowners’ property tax exemption described in Section 218 and shall report to the board during each fiscal year,
• § 13680 — Proceedings for the collection of any tax imposed by this part may be commenced at any time after the tax is due and within 10 years from and after the time a delinquency determination is issued pursu
• § 13681 — In any proceeding for the enforcement of the estate tax a certificate by the Controller showing the amount due is prima facie evidence of the imposition of the tax, of the fact that it is due, and of
• § 13682 — No injunction, writ of mandate, or other legal or equitable process shall ever issue in any suit, action, or proceeding in any court against this state or any officer of this state to prevent or enjoi
• § 13683 — The Controller may bring suits in the courts of other states to collect estate taxes payable under this part.
• § 13684 — The remedies of the state for the enforcement of the tax imposed by this part are cumulative, and no action taken by the Controller or any other state official constitutes an election by the state or
• § 13801 — The Controller may compromise with the personal representative the tax, including interest and penalty thereon, payable on the estate of any decedent who it is claimed was not a resident of this state
• § 13810 — When the Controller claims that a decedent was domiciled in this state at the time of his or her death and the taxing authorities of another state or states make a like claim on behalf of their state
• § 13810.1 — As used in this article, “state” means any state, territory, or possession of the United States, and the District of Columbia.
• § 13810.2 — This article shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.
• § 13810.3 — This article may be cited as the “Uniform Act on Interstate Compromise of Death Taxes.
• § 13810.4 — This article shall apply to estates of decedents dying before or after its enactment.
• § 13820 — When the Controller claims that a decedent was domiciled in this state at the time of his or her death and the taxing authorities of another state or states make a like claim on behalf of their state
• § 13820.1 — The board shall hold hearings at such times and places as it may determine, upon reasonable notice to the parties to the agreement, all of whom shall be entitled to be heard, to present evidence and t
• § 13820.10 — As used in this article, the word “state” means any state, territory, or possession of the United States, and the District of Columbia.
• § 13820.11 — This article shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.
• § 13820.12 — This article may be cited as the “Uniform Act on Interstate Arbitration of Death Taxes.
• § 13820.13 — This article shall apply to estates of decedents dying before or after its enactment.
• § 13820.2 — The board shall have power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and documents, and issue commissions to take testim
• § 13820.3 — The board shall, by majority vote, determine the domicile of the decedent at the time of his or her death.
• § 13820.4 — Except as provided in Section 13820.
• § 13820.5 — The Controller, the board, or the executor or administrator shall file the determination of the board as to domicile, the record of the board’s proceedings, and the agreement, or a duplicate, made pur
• § 13820.6 — In any case where it is determined by the board that the decedent died domiciled in this state, interest, if otherwise imposed by law, for nonpayment of death taxes between the date of the agreement a
• § 13820.7 — Nothing contained herein shall prevent at any time a written compromise, if otherwise lawful, by all parties to the agreement made pursuant to Section 13820, fixing the amounts to be accepted by this
• § 13820.8 — The compensation and expenses of the members of the board and its employees may be agreed upon among those members and the executor or administrator and if they cannot agree shall be fixed by the supe
• § 13820.9 — This article shall apply only to cases in which each of the states involved has a law identical with or substantially similar to this act.
• § 13830 — For the purposes of this article: (a) “Executor” means an executor of the will or administrator of the estate of the decedent, but does not include an ancillary administrator nor an administrator with
• § 13830.1 — In any case in which this state and one or more other states each claims that it was the domicile of a decedent at his or her death, at any time prior to the commencement of legal action for determina
• § 13830.10 — The determination of the board and the record of its proceedings shall be filed with the authority having jurisdiction to assess the death tax in the state determined to be the domicile of the deceden
• § 13830.11 — Notwithstanding the commencement of a legal action for determination of domicile within this state or the commencement of an arbitration proceeding, as provided in Section 13830.
• § 13830.12 — When in any case the board of arbitration determines that a decedent dies domiciled in this state, the total amount of interest and penalties for nonpayment of the tax, between the date of the electio
• § 13830.13 — This article shall be applicable only to cases in which each of the states involved in the dispute has in effect therein a law substantially similar hereto.
• § 13830.2 — In any case in which an election is made and not rejected the Controller may enter into a written agreement with the other taxing officials involved and with the executors to accept a certain sum in f
• § 13830.3 — If in any case it appears that an agreement cannot be reached, as provided in Section 13830.
• § 13830.4 — Where only this state and one other state are involved, the Controller and the taxing official of the other state shall each appoint a member of a board of arbitration, and these members shall appoint
• § 13830.5 — The board shall hold hearings at such places as are deemed necessary, upon reasonable notice to the executors, ancillary administrators, all other interested persons, and to the taxing officials of th
• § 13830.6 — The board may administer oaths, take testimony, subpoena witnesses and require their attendance, require the production of books, papers and documents, and issue commissions to take testimony.
• § 13830.7 — Whenever practicable the board shall apply the rules of evidence then prevailing in the federal courts under the federal rules of civil procedure.
• § 13830.8 — The board shall determine the domicile of the decedent at the time of his or her death.
• § 13830.9 — The reasonable compensation and expenses of the members of the board and its employees shall be agreed upon among those members, the taxing officials involved, and the executors.
• § 14 — “City” includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town.
• § 14000 — The superior court which has jurisdiction in probate of the estate of any decedent shall hear and determine all questions relative to any tax imposed by this part, whether the property listed in the e
• § 14001 — In a case where a deceased resident of this state leaves no estate subject to probate administration, the superior court in which the decedent resided at the date of death shall hear and determine all
• § 14002 — In the case of a decedent who was not a resident of this state at the time of his or her death, the superior court of the county in which the decedent’s real property is situated, or, if he or she had
• § 14010 — Except as otherwise provided in this part, the provisions of the Code of Civil Procedure relative to judgments, new trials, appeals, attachments, and execution of judgments, so far as applicable, gove
• § 14011 — Nothing in this article precludes the state from any relief provided for in this part which may be inconsistent with the provisions of the Code of Civil Procedure.
• § 14012 — The provisions of the Code of Civil Procedure relative to the time of commencing civil actions do not apply to any action or proceeding under this part to levy, appraise, assess, determine, or enforce
• § 14013 — No fee shall be charged the Controller for filing, recording, or certifying any petition, lis pendens, decree, or order for taking any oath or acknowledgement, in any proceedings under this part; nor
• § 14101 — This part shall be administered by the Controller.
• § 14102 — The Controller may employ those assistants, including attorneys, as may from time to time be necessary for the proper administration of this part.
• § 14103 — The Controller may make and enforce rules and regulations relating to the administration and enforcement of this part, and may prescribe the extent, if any, to which any ruling or regulation shall be
• § 14104 — The Controller shall, without charge, distribute a copy of this part to any person who requests it.
• § 14151 — Whenever he or she is cited as a party to any proceeding or action to determine any tax imposed by this part, or whenever he or she deems it necessary for the better enforcement of this part to secure
• § 14201 — The Controller may conduct a hearing at any time or place for the purpose of determining whether a tax is due under this part.
• § 14202 — For purposes of the hearing referred to in Section 14201, the Controller has all of the following: (a) Jurisdiction to require the attendance before him or her of any person who he or she may have rea
• § 14203 — The Controller may issue subpoenas for any of the following purposes: (a) Compelling the attendance of any person before him or her or the production of books and papers.
• § 14204 — On the filing by the Controller of a petition asking the court to do so, the superior court of the county in which a hearing is held may compel compliance with any subpoena issued by the Controller.
• § 14205 — The Controller may examine and take the testimony under oath of any person appearing before him or her concerning the determination of any tax due under this part.
• § 14206 — Any person compelled to attend a hearing before the Controller is entitled to fees for attendance in an amount to be determined by the Controller, and to his or her expenses of attendance.
• § 14251 — All information and records acquired by the Controller or any of his or her employees are confidential in nature, and except insofar as may be necessary for the enforcement of this part or as may be p
• § 14252 — The Controller may allow any local, state, or federal official charged with the administration of any tax law to examine his or her estate tax records under those rules and regulations as he or she ma
• § 14301 — All taxes and other money collected under this part and received by the Treasurer shall be deposited in the State Treasury to the credit of the Estate Tax Fund, which fund is hereby created.
• § 14302 — The money in the Estate Tax Fund is hereby appropriated as follows: (a) To pay the refunds authorized by this part and by Part 9.
• § 15 — “County” includes city and county.
• § 155 — The time fixed in this division for the performance of any act by the assessor or county board may be extended by the board or its executive director for not more than 30 days, or, in case of public c
• § 155.20 — (a) Subject to the limitations listed in subdivisions (b), (c), (d), and (e), a county board of supervisors may exempt from property tax all real property with a base year value (as determined pursuan
• § 155.3 — The time fixed for the performance of any act by the auditor or tax collector may be extended by the Controller for not more than 30 days, or, in the case of public calamity, 40 days.
• § 156 — In the assessment, advertisement, and sale of real property for taxes, initial letters, abbreviations, and figures may be used to designate the township, range, section, or part of a section.
• § 158 — The Controller has general supervision over the general procedure for tax sales, tax deeds, and redemptions and, to this end, may make any rules and regulations he deems advisable.
• § 16 — “Shall” is mandatory and “may” is permissive.
• § 160 — In any action against the county to quiet title allowed under this division, service of process shall be made on the tax collector of the county where the real property is situated.
• § 1601 — (a) For purposes of this article, “county board” shall mean a county board of supervisors meeting as a county board of equalization or an assessment appeals board.
• § 1602 — The roll or a copy thereof shall be made available for inspection by all interested parties during regular office hours of the officer having custody thereof.
• § 1603 — (a) A reduction in an assessment on the local roll shall not be made unless the party affected or his or her agent makes and files with the county board a verified, written application showing the fac
• § 1603.5 — (a) In the event a duplicate application for reduction in assessment is filed with the county board, the clerk may accept only the first application for reduction filed by or on behalf of the taxpayer
• § 1604 — (a) (1) In counties of the first class, annually, on the fourth Monday in September, the county board shall meet to equalize the assessment of property on the local roll.
• § 1605 — (a) An assessment made outside of the regular assessment period is not effective for any purpose, including its review, equalization and adjustment by the county board, until the assessee has been not
• § 1605.4 — Equalization hearings shall be open and public except that, upon conclusion of the taking of evidence, the county board may deliberate in private in reaching a decision.
• § 1605.5 — (a) (1) The county board shall hear applications for a reduction in an assessment in cases in which the issue is whether or not property has been subject to a change in ownership, as defined in Chapte