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.

• § 7294.4 — If, as of January 1, 2029, an ordinance or citizens’ initiative proposing a transactions and use tax is not approved by any city within the County of Solano, as required by subdivision (a) of Section
• § 7294.5 — (a) Notwithstanding any other law, the San Luis Obispo Council of Governments, established pursuant to Chapter 5 (commencing with Section 6500) of Division 7 of Title 1 of the Government Code, may imp
• § 7295 — (a) Notwithstanding any other law, the County of San Mateo may, in accordance with the requirements of the Bay Area County Traffic and Transportation Funding Act (Division 12.
• § 7296 — If the ordinance proposing the transactions and use tax is not approved as required by Section 7295, this chapter shall be repealed as of January 1, 2026.
• § 7297 — Notwithstanding any other law, the Transportation Agency for Monterey County may impose a transactions and use tax for the support of countywide transportation programs at a rate of no more than 0.
• § 7298 — If the ordinance proposing the transactions and use tax is not approved as required by subdivision (b) of Section 7297, this chapter shall be repealed as of January 1, 2026.
• § 7299 — Notwithstanding any other law, the City of Berkeley may impose a transactions and use tax for general or specific purposes at a rate of no more than 0.
• § 73 — (a) Pursuant to the authority granted to the Legislature pursuant to paragraph (1) of subdivision (c) of Section 2 of Article XIII A of the California Constitution, the term “newly constructed,” as us
• § 7300 — (a) Notwithstanding any other law, the County of Ventura may impose a transactions and use tax for the support of countywide transportation programs at a rate of no more than 0.
• § 7300.1 — If an ordinance proposing the transactions and use tax authorized by this chapter is not approved pursuant to Section 7300, this chapter shall be repealed on January 1, 2027.
• § 7300.3 — (a) Notwithstanding any other law, the Humboldt County Board of Supervisors may impose a transactions and use tax for the support of countywide transportation programs and general services at a rate o
• § 7300.4 — If an ordinance proposing the transactions and use tax authorized by this chapter is not approved pursuant to Section 7300.
• § 7300.5 — (a) Notwithstanding any other law, the Monterey-Salinas Transit District, created pursuant to Part 17 (commencing with Section 106000) of Division 10 of the Public Utilities Code, may impose a transac
• § 7300.6 — If, as of January 1, 2035, an ordinance proposing a transactions and use tax is not approved pursuant to Section 7300.
• § 7301 — This part is known and may be cited as the “Motor Vehicle Fuel Tax Law.
• § 7302 — Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
• § 7303 — “Aircraft” means any powered contrivance designed for navigation in the air except a rocket or missile.
• § 7304 — “Alcohol” includes ethanol and methanol.
• § 7305 — “Approved terminal or refinery” means a terminal or refinery that is operated by a licensed supplier.
• § 7306 — “Aviation gasoline” means all special grades of gasoline that are suitable for use in aviation reciprocating engines.
• § 7307 — “Blended motor vehicle fuel” means any mixture of motor vehicle fuel with respect to which tax has been imposed and any other liquid on which tax has not been imposed.
• § 7308 — “Blender” includes any person that produces or converts blended motor vehicle fuel outside the bulk transfer/terminal system.
• § 7309 — “Bulk transfer” means any transfer of motor vehicle fuel by pipeline or vessel.
• § 731 — Each year between the first day of January and the first day of June, upon valuing the unitary property of an assessee, the board shall mail to the assessee, at its address as shown in the records of
• § 7310 — “Bulk transfer/terminal system” means the motor vehicle fuel distribution system consisting of refineries, pipelines, vessels, and terminals.
• § 7311 — “Enterer” includes any person who is the importer of record (under federal customs law) with respect to motor vehicle fuel.
• § 7312 — “Entry” means the importing of motor vehicle fuel into this state.
• § 7313 — “Finished gasoline” means all products (including gasohol) that are commonly known or sold as gasoline.
• § 7314 — “Fuel tank” means any receptacle on a motor vehicle from which fuel is supplied for the operation of a motor vehicle.
• § 7315 — “Gallon” means the United States gallon of 231 cubic inches or the volumetric gallon adjusted to 60 degrees Fahrenheit when the invoice and settlement is made on the temperature corrected gallonage.
• § 7316 — “Gasoline” means finished gasoline and gasoline blendstocks.
• § 7317 — “Gasoline blendstocks” means any petroleum product component of gasoline.
• § 7318 — “Gasohol” means all blends of gasoline, and alcohol containing more than 15 percent gasoline.
• § 7319 — “Highway” includes a way or place, of whatever nature, publicly maintained and open to the use of the public for purposes of vehicular travel.
• § 732 — Each year between the first day of January and the last day of July, upon valuing the nonunitary property of an assessee, the board shall mail to the assessee at its address shown in the records of th
• § 7320 — “Highway vehicle operator/fueler” includes: (a) Any person that owns, operates, or otherwise controls a motor vehicle fuel-powered highway vehicle and delivers, or causes to be delivered, motor vehicl
• § 7321 — “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 of America.
• § 7322 — “Industrial user” means any person that receives gasoline blendstocks by bulk transfer for its own use in the manufacture of any product other than finished gasoline.
• § 7323 — “Licensed industrial user” means any industrial user that is licensed pursuant to Section 7460.
• § 7324 — “Licensed supplier” includes any enterer, position holder, refiner, terminal operator, or throughputter that is licensed as a supplier pursuant to Section 7451.
• § 7325 — “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.
• § 7326 — “Motor vehicle fuel” means gasoline and aviation gasoline.
• § 7327 — “Motor vehicle fuel-powered highway vehicle” means a motor vehicle that is operated by a motor vehicle fuel-powered engine on a highway.
• § 7328 — “Motor vehicle fuel-powered train” means any motor vehicle fuel-powered equipment or machinery that rides on rails, including equipment or machinery that transports passengers, freight, or a combinati
• § 7329 — “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, t
• § 733 — (a) If a timely petition for reassessment is not filed with the board, an assessment of unitary or nonunitary property of the assessee shall become final at the expiration of the period specified for
• § 7330 — “Pipeline” means a fuel distribution system that moves motor vehicle fuel, in bulk, through a pipe, from a refinery to a terminal, from a terminal to another terminal, from a vessel to a terminal, or
• § 7331 — “Pipeline operator” includes any person that owns, operates, or otherwise controls a pipeline.
• § 7332 — “Position holder” includes any person that holds the inventory position in the motor vehicle fuel, as reflected on the records of the terminal operator.
• § 7333 — “Rack” means a mechanism for delivering motor vehicle fuel from a refinery or terminal into a truck, trailer, railroad car, or other means of nonbulk transfer.
• § 7334 — “Refiner” includes any person that owns, operates, or otherwise controls a refinery.
• § 7335 — “Refinery” means a facility used to produce motor vehicle fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons, and from which motor vehicle fuel may be removed by pipeline
• § 7336 — “Removal” means any physical transfer of motor vehicle fuel, and any use of motor vehicle fuel other than as a material in the production of motor vehicle fuel.
• § 7337 — “Sale” means: (a) The transfer of title to motor vehicle fuel (other than motor vehicle fuel in a terminal) to a buyer for consideration, which may consist of money, services, or other property.
• § 7338 — “Supplier” includes any person who is any of the following: (a) Blender, as defined in Section 7308.
• § 7339 — “Terminal” means a motor vehicle fuel storage and distribution facility that is supplied by pipeline or vessel, and from which motor vehicle fuel may be removed at a rack.
• § 7339.1 — “Fuel production facility” means a facility, other than a refinery, in which motor vehicle fuel is produced.
• § 7340 — “Terminal operator” includes any person that owns, operates, or otherwise controls a terminal.
• § 7341 — “Throughputter” means any person that owns motor vehicle fuel within the bulk transfer/terminal system (other than in a terminal) or is a position holder.
• § 7342 — “Train operator” includes any person that owns, operates, or controls a train and is licensed as a railroad by a state or federal agency.
• § 7343 — “Vessel” means a waterborne vessel used for transporting motor vehicle fuel.
• § 7344 — “Vessel operator” means any person that operates or otherwise controls a vessel.
• § 7345 — “Tax-paid fuel” or “tax paid” means the gallons of motor vehicle fuel acquired on either a temperature corrected or volumetric basis on which the tax in Section 7360 has been imposed at the time of or
• § 7360 — (a) (1) A tax of eighteen cents ($0.
• § 7361 — (a) For the privilege of storing, for the purpose of removal, sale, or use, every distributor owning motor vehicle fuel on January 1, 2002, shall pay a tax of eighteen cents ($0.
• § 7361.1 — (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 motor vehicle fuel, other than aviation gasoline, on July 1,
• § 7361.2 — (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 motor vehicle fuel on November 1, 2017, shall pay a storage
• § 7362 — The tax specified in Section 7360 is imposed on the removal of motor vehicle fuel in this state from a terminal if the motor vehicle fuel is removed at the rack.
• § 7363 — The tax specified in Section 7360 is also imposed on all of the following: (a) The removal of motor vehicle fuel in this state from any refinery if either of the following applies: (1) The removal is
• § 7364 — The tax specified in Section 7360 is imposed as a backup tax as follows: (a) On the delivery into the fuel tank of a motor vehicle fuel-powered highway vehicle of: (1) Any motor vehicle fuel on which
• § 7365 — Any person that produces blended motor vehicle fuel outside the bulk transfer/terminal system (the blender) shall pay tax as provided in subdivision (d) of Section 7363.
• § 7366 — Every enterer shall pay tax on motor vehicle fuel imported into this state as provided in subdivision (b) of Section 7363.
• § 7367 — Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 7364.
• § 7368 — Every position holder shall pay the tax on the removal of motor vehicle fuel from a terminal as provided in Section 7362.
• § 7369 — Every refiner shall pay tax on the removal of motor vehicle fuel from a refinery as provided in subdivision (a) of Section 7363.
• § 7370 — The terminal operator is jointly and severally liable for the tax imposed under Section 7362 if both of the following apply: (a) The position holder with respect to the motor vehicle fuel is a person
• § 7371 — A terminal operator is not liable for tax under Section 7370, if at the time of the removal, all of the following apply: (a) The terminal operator is a licensed supplier.
• § 7372 — (a) The board may accept from the person who receives motor vehicle 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
• § 7373 — (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 motor vehicle fuel received at a term
• § 7385 — Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter.
• § 7386 — “Aircraft” means any powered contrivance designed for navigation in the air except a rocket or missile.
• § 7387 — “Aircraft jet fuel” means any inflammable liquid which is used or sold for use in propelling aircraft operated by the jet or turbine type of engine.
• § 7388 — “Aircraft jet fuel dealer” means any person who sells to an aircraft jet fuel user, aircraft jet fuel delivered in this state into the fuel tanks of aircraft or into a storage facility from which the
• § 7389 — “Aircraft jet fuel user” means any person who uses aircraft jet fuel for the propulsion of an aircraft in this state except the following: (a) A common carrier by air engaged in the business of transp
• § 7390 — “Fuel tank” means any receptacle on an aircraft from which fuel is supplied for the propulsion of the aircraft.
• § 7391 — “Use” means the placing of aircraft jet fuel into the fuel tank of an aircraft in this state.
• § 7392 — For the privilege of using or selling aircraft jet fuel a tax is imposed upon every aircraft jet fuel dealer at the rate of two cents ($0.
• § 7393 — The aircraft jet fuel dealer shall make a return of the tax due under Section 7392 as required of suppliers under Section 7651.
• § 7394 — If a person certifies in writing to an aircraft jet fuel dealer that the sale or use of aircraft jet fuel purchased by him or her is not subject to the tax imposed by Section 7392 and the person uses
• § 7395 — Every person desiring to become an aircraft jet fuel dealer shall first secure from the board an aircraft jet fuel dealer permit.
• § 7396 — Upon receipt of the application and after the deposit of such bond as the board may require, the board shall issue to the applicant an aircraft jet fuel dealer permit authorizing the applicant to beco
• § 7397 — All of the administrative provisions of this part not inconsistent with this chapter shall be applicable to the administration of the tax imposed by Section 7392.
• § 7398 — All money received in payment of the tax imposed by this chapter shall be deposited in the State Treasury to the credit of the Motor Vehicle Fuel Account in the Transportation Tax Fund, and after the
• § 74 — (a) For purposes of subdivision (a) of Section 2 of Article XIII A of the Constitution, “newly constructed” does not include the construction or installation of any fire sprinkler system, other fire e
• § 74.3 — (a) For purposes of subdivision (a) of Section 2 of Article XIII A of the California Constitution, “newly constructed” does not include the construction, installation, or modification of any portion o
• § 74.5 — (a) For purposes of subdivision (a) of Section 2 of Article XIII A of the California Constitution, “newly constructed” and “new construction” does not include that portion of an existing structure tha
• § 74.6 — (a) For purposes of paragraph (4) of subdivision (c) of Section 2 of Article XIII A of the California Constitution, “newly constructed” and “new construction” does not include the construction, instal
• § 74.7 — (a) For purposes of subparagraph (B) of paragraph (1) of subdivision (i) of Section 2 of Article XIII A of the California Constitution, “new construction” does not include the repair or replacement of
• § 74.8 — (a) “Newly constructed” and “new construction” do not include the construction or addition of a rain water capture system.
• § 7401 — (a) The provisions of this part requiring the payment of motor vehicle fuel taxes do not apply to any of the following: (1) Any entry or removal from a terminal or refinery of motor vehicle fuel trans
• § 7402 — (a) The certificate to be provided by a buyer of gasoline blendstocks consists of a statement that is signed under penalty of perjury by a person with authority to bind the buyer.
• § 7403 — (a) The certificate to be provided by a train operator consists of a statement that is signed under penalties of perjury by a person with authority to bind the buyer.
• § 7403.1 — Prior to issuing an exemption certificate as provided in Section 7403, the train operator shall obtain a license from the board.
• § 7403.2 — (a) For the privilege of purchasing motor vehicle fuel exempt from taxes under paragraph (11) of subdivision (a) of Section 7401, each train operator must make a report to the board showing: (1) The n
• § 7404 — If a purchaser gives an exemption certificate for motor vehicle fuel pursuant to this chapter to the effect that the motor vehicle fuel purchased will be used in an exempt manner, and sells the motor
• § 7405 — (a) Any person, including any officer or employee of a corporation, who gives an exemption certificate pursuant to this chapter for motor vehicle fuel that he or she knows at the time of purchase is n
• § 741 — A petition for reassessment of unitary or nonunitary property shall be in writing and shall state the specific grounds upon which it is claimed a correction or adjustment of the assessment is founded.
• § 742 — Upon receipt of a timely petition for reassessment, the board shall set a time and place within the state for hearing on the petition.
• § 743 — The hearing may be continued by the board for good cause.
• § 744 — (a) The board shall notify the petitioner of its decision on a petition for reassessment by mail and shall make written findings and conclusions if requested at or prior to the commencement of the hea
• § 745 — The assessment of the unitary and operating nonunitary property of an assessee shall be allocated to assessments on the roll prepared by the board among the counties in which parts of the unitary and
• § 7451 — Every person before becoming a supplier shall apply to the board for a license authorizing the person to engage in business as a supplier on forms prescribed by the board.
• § 7452 — Applications shall be made on forms to be prescribed, prepared, and furnished by the board.
• § 7453 — Before granting a license authorizing a person to engage in business as a supplier, the board may require the person to file with the board security pursuant to Section 7486.
• § 746 — Each year, upon or prior to the completion of the assessment roll prepared by the board, but not later than June 15, the board shall mail notice to each assessee at its address as shown on the records
• § 7460 — Every person before becoming an industrial user shall apply to the board for a license authorizing the person to operate as an industrial user on forms prescribed by the board.
• § 747 — A petition for correction of an allocated assessment shall be in writing and state the specific grounds upon which it is claimed a correction or adjustment in the allocation is founded.
• § 7470 — Every person before becoming a pipeline operator or a vessel operator shall apply to the board for a license on forms prescribed by the board.
• § 748 — Upon receipt of a timely petition for correction of an allocated assessment, the board shall set a time and place within the state for hearing on the petition.
• § 7486 — The board, whenever it deems it necessary to ensure compliance with this part or any rule or regulation adopted under this part, may require any person to deposit with it any security as it may determ
• § 7487 — If, at the time a person ceases to operate under this part, the board holds a security pursuant to Section 7486 in the form of cash, or insured deposits in banks or savings and loan institutions, the
• § 749 — Section 743 shall be applicable to hearings on petitions for correction of an allocated assessment and the board shall notify the petitioner of its decision by mail.
• § 7491 — The board may refuse to issue a license under this part: (a) If the application therefor is filed by an applicant who formerly held any license under this part which, prior to the time of filing the a
• § 7492 — Before the refusal, the board shall grant the applicant a hearing and shall give him or her at least 10 days’ written notice of the time and place thereof.
• § 7493 — The notice shall be addressed to the applicant at his or her address as it appears in the records of the board, and shall be given in the manner prescribed in Section 7671 for giving notice of a defic
• § 75 — It is the intent of the Legislature in enacting this chapter to fully implement Article XIII A of the California Constitution and to promote increased equity among taxpayers by enrolling and making ad
• § 75.1 — Except where the context or the specific provisions of this chapter otherwise require, all of the following apply: (a) The definitions in this article govern the construction of this chapter.
• § 75.10 — (a) Commencing with the 1983–84 assessment year and each assessment year thereafter, whenever a change in ownership occurs or new construction resulting from actual physical new construction on the si
• § 75.11 — (a) If the change in ownership occurs or the new construction is completed on or after January 1 but on or before May 31, then there shall be two supplemental assessments placed on the supplemental ro
• § 75.12 — (a) For the purposes of this chapter, new construction shall be deemed completed on the earliest of the following dates: (1) (A) The date upon which the new construction is available for use by the ow
• § 75.13 — Any supplemental assessment shall not be deemed to be an escaped assessment subject to Section 4837.
• § 75.14 — A supplemental assessment pursuant to this chapter shall not be made for any property not subject to the assessment limitations of Article XIII A of the California Constitution.
• § 75.15 — (a) For fixtures, other than fixtures that are included in a change in ownership or that are included in a structure and are assessed at the completion of the new construction of a structure pursuant
• § 75.18 — On and after July 1, 1997, if the actual date of the most recent change in ownership or completion of new construction entered on the supplemental roll occurs between January 1, and June 30, then the
• § 75.2 — “Current roll” means the roll for the fiscal year during which the change in ownership occurs or the new construction is completed.
• § 75.20 — A supplemental assessment pursuant to this chapter shall not affect an exemption which had been granted the property for either the current roll or the roll being prepared.
• § 75.21 — (a) Exemptions shall be applied to the amount of the supplemental assessment, provided that the property is not receiving any other exemption on either the current roll or the roll being prepared exce
• § 75.22 — A property shall be eligible for exemption from the supplemental assessment if the person claiming the exemption meets the qualifications for the exemption established by this part no later than 90 da
• § 75.24 — (a) Notwithstanding Section 75.
• § 75.3 — “The roll being prepared” means the roll for the fiscal year following the fiscal year in which the change in ownership occurs or the new construction is completed.
• § 75.31 — (a) Whenever the assessor has determined a new base year value as provided in Section 75.
• § 75.32 — The failure of the assessee to receive a notice required by Section 75.
• § 75.4 — “Current tax rate” means the tax rate applicable to the current roll, including any rate in excess of the limitation prescribed by subdivision (a) of Section 1 of Article XIII A of the California Cons
• § 75.40 — When the period for claiming exemption has expired, and any exemptions have been processed, the assessor shall transmit the supplemental assessment to the auditor including the following information:
• § 75.41 — (a) The auditor shall apply the current year’s tax rate, as defined in Section 75.
• § 75.42 — The information transmitted to the auditor by the assessor, together with the extended taxes due, or extension of the refund, shall be enrolled on the supplemental roll.
• § 75.43 — (a) If a refund is due the assessee, the auditor shall make the refund within 90 days of the date of enrollment of the negative assessment on the supplemental roll.
• § 75.5 — “Property” means and includes manufactured homes subject to taxation under Part 13 (commencing with Section 5800) and real property, other than the following: (a) Fixtures that are normally valued as
• § 75.50 — The auditor shall transmit supplemental assessments entered on the supplemental roll to the tax collector for preparation of supplemental tax bills, and charge the tax collector with the taxes extende
• § 75.51 — The tax collector shall mail or electronically transmit a supplemental tax bill to the assessee, including the following information either on the bill or in a separate statement accompanying the bill
• § 75.52 — (a) Taxes on the supplemental bill are due on the date mailed and shall become delinquent as follows: (1) If the bill is mailed within the months of July through October, the first installment shall b
• § 75.53 — If all delinquent amounts which are a lien on real property are not paid in full by the time fixed in the publication of the notice of impending default for failure to pay real property taxes next fol
• § 75.54 — (a) Taxes on the supplemental roll become a lien against the real property on the date of the change in ownership or completion of new construction unless by other provisions of law the taxes are not
• § 75.55 — (a) A county board of supervisors may, by ordinance, provide for the cancellation of any supplemental tax bill in which the amount of taxes to be billed is less than the cost of assessing and collecti
• § 75.6 — “Fiscal year” means a fiscal year beginning July 1 and ending June 30.
• § 75.60 — (a) Notwithstanding any other provision of law, the board of supervisors of an eligible county or city and county, upon the adoption of a method identifying the actual administrative costs associated
• § 75.65 — (a) There is hereby appropriated from the General Fund to the Supplemental Roll Administrative Cost Fund (hereafter referred to as “the fund”), which is hereby created, the sum of ten million seventy-
• § 75.66 — It is the intent of the Legislature that no further appropriation shall be made, other than that provided by Section 75.
• § 75.7 — “Supplemental roll” means the roll prepared or amended in accordance with the provisions of this chapter and containing properties which have changed ownership or had new construction completed.
• § 75.70 — (a) Notwithstanding any other law, for the 1983–84 fiscal year, each county auditor shall allocate to all elementary, high school, and unified school districts within the county in proportion to each
• § 75.71 — Notwithstanding any other provision of law, the amounts allocated pursuant to this chapter to a special district, other than a special district governed by a county board of supervisors or whose gover
• § 75.72 — Any penalties, costs, or other charges resulting from delinquency of supplemental taxes shall be distributed pursuant to Part 8 (commencing with Section 4651).
• § 75.8 — “New base year value” means the full cash value of property on the date it changes ownership or of new construction on the date it is completed.
• § 75.80 — This chapter shall apply to changes in ownership occurring, and new construction completed, on or after July 1, 1983.
• § 75.9 — “Taxable value” means the base year full value adjusted for any given lien date as required by law or the full cash value for the same date, whichever is less.
• § 7505 — The board may revoke the license of any person who refuses or neglects to comply with any provisions of this part or any rule or regulation of the board prescribed and adopted under this part.
• § 7506 — The board may revoke any supplier’s license held by a person who does not engage in, or who discontinues, the removal, entry, or sale of motor vehicle fuel, producing of blended motor vehicle fuel, ow
• § 7507 — Before revoking any license the board shall notify the licensee to show cause within 10 days after the notice is given, why his or her license should not be revoked.
• § 7508 — The board may cancel any license issued under this part immediately upon surrender thereof but before revoking a license the board shall allow the person an opportunity to show cause as provided in Se
• § 7509 — Upon revocation or cancellation of the license of the person or upon his or her cessation of business, all motor vehicle fuel remaining in his or her possession or ownership shall be deemed removed, e
• § 7510 — Subsequent to the revocation of the license of a person, the board shall reinstate the permit when the person pays the amount of tax determined, together with interest and penalties, fully complies wi
• § 7511 — It is unlawful for any person to operate in this state after a license has been revoked.
• § 7520 — Every person required to be licensed by the board shall provide the board with the names and addresses of all agents operating in this state, the location of all offices or other places of business in
• § 755 — (a) On or before July 15, the board shall transmit to each county auditor an estimate of the total unitary value and operating nonunitary value of state-assessed property in the county and of nonunita
• § 756 — (a) On or before July 31, the board shall transmit to each county auditor a roll showing the unitary and operating nonunitary assessments made by the board in the county and the nonoperating nonunitar
• § 758 — If the board roll has been transmitted to the local auditors, the board may make an assessment of escaped property or a roll correction.
• § 759 — (a) If a timely petition for reassessment is not filed in accordance with the notice provided by the board pursuant to Section 758, an escape assessment or roll correction shall become final at the ex
• § 760 — (a) If any amount assessed by the board becomes delinquent on the secured roll, the tax collector may utilize those procedures for the collection of taxes on the unsecured roll to collect the amount a
• § 7651 — Each supplier shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not be limited to, electronic media showing the total number of gallons of m
• § 7652.5 — (a) Each terminal operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but not be limited to, electronic media showing, for the calendar m
• § 7652.7 — (a) Each pipeline operator and vessel operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but not be limited to, electronic media showing
• § 7652.8 — Each train operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but not be limited to, electronic media showing, for the calendar month, o
• § 7653 — (a) Each person subject to the tax imposed under Section 7361, on or before February 28, 2002, shall prepare and file with the board, on forms prescribed by the board, a return showing the total numbe
• § 7653.1 — On or before August 31, 2010, each person subject to the storage tax imposed under Section 7361.
• § 7653.2 — On or before January 1, 2018, each person subject to the storage tax imposed under Section 7361.
• § 7655 — (a) Any person who fails to pay the amount of tax shown to be due by his or her return on or before the last day of the month following the monthly period to which it relates shall pay a penalty of 10
• § 7655.5 — (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
• § 7656 — (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 report or return or paying any tax required under this part.
• § 7656.5 — (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
• § 7657 — (a) If the department finds that a person’s failure to make a timely report, return, or payment is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding t
• § 7657.1 — (a) If the board finds that a person’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the taxes i
• § 7657.5 — (a) Under regulations prescribed by the board, if: (1) A tax 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 amount
• § 7658 — (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
• § 7658.1 — (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 tax is due in whole or in part to an unreasonable error or delay
• § 7658.5 — Every payment on a delinquent tax shall be applied as follows: (a) First, to any interest due on the tax.
• § 7659 — The provisions of this article apply to suppliers required to file a supplier’s return pursuant to Section 7651.
• § 7659.1 — Upon written notification by the board, any person whose estimated tax liability under this part averages nine hundred thousand dollars ($900,000) or more per month, as determined by the board, shall,
• § 7659.2 — Except in the case of a person required to remit amounts due in accordance with Article 2.
• § 7659.3 — The amount of the prepayment shall constitute a credit against the amount of the taxes due and payable for the monthly period for which the prepayment was made and for each succeeding monthly prepayme
• § 7659.4 — In determining whether a person’s estimated tax liability averages nine hundred thousand dollars ($900,000) or more per month, the board may consider tax returns filed pursuant to this part as well as