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.

• § 9274 — (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
• § 9275 — (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.
• § 9276 — For the purposes of this part only, the board shall not revoke or suspend a person’s permit pursuant to Section 8704 or 8714 unless the board has mailed a notice preliminary to revocation or suspensio
• § 9277 — (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
• § 9278 — (a) The director of the department, or their delegates, may compromise any final tax liability.
• § 93 — (a) Notwithstanding any other provision of law, except as provided in subdivisions (b) and (c), no local agency, school district, county superintendent of schools, or community college district shall
• § 9301 — The board shall transmit all money received by it under this part, except the amounts of overpayments of the fees required by Section 8707 and 8714 of this part, to the State Treasurer to be deposited
• § 9302 — All money deposited in the fund under this part is hereby appropriated as follows: (a) To pay the refunds authorized in this part.
• § 9303 — The Controller shall transfer the balance of all money deposited in the Motor Vehicle Fuel Account in the Transportation Tax Fund under this part, after the payment of refunds, to the Highway Users Ta
• § 9304 — The Controller shall make the transfers at the same time as the transfers to the Highway Users Tax Account in the Transportation Tax Fund of moneys received under the Motor Vehicle Fuel Tax Law are ma
• § 9351 — Any person who places or causes to be placed fuel into a receptacle on a motor vehicle from which receptacle fuel is supplied for the propulsion of the vehicle, or who acquires fuel outside this state
• § 9352 — Any person who fails or refuses to file any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the board is guilty of a misdemeanor and subj
• § 9353 — Any person required to make, render, sign, or verify any return who makes any false or fraudulent return with intent to defeat or evade the determination required by law to be made is guilty of a misd
• § 9354 — Any violation of the provisions of this part, except as otherwise provided, is a misdemeanor and is punishable as such.
• § 9354.5 — Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the determination of an amount due required by law to be made is guilty of a felony w
• § 9355 — Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense, or within two years after the violation is discove
• § 9401 — The board, with the approval of the Department of Finance, may on behalf of the state become a party to a reciprocal fuel tax agreement between this state and another jurisdiction, or an agency thereo
• § 9405 — This chapter shall be administered in conjunction with the IFTA, the Use Fuel Tax Law (Part 3 (commencing with Section 8601)), and the Diesel Fuel Tax Law (Part 31 (commencing with Section 60001)).
• § 9407 — (a) The IFTA, for the purposes of this chapter, may be used to: (1) Determine the base state jurisdiction for motor carriers engaged in interstate commerce.
• § 9410 — “Contractor” includes a subcontractor.
• § 9411 — “IFTA” means the International Fuel Tax Agreement.
• § 9420 — Except for trip permits as provided in Sections 8708 and 60122, all interstate users who choose to obtain an IFTA license from the board shall apply for a license and secure decals for their vehicles.
• § 9425 — The exemptions in Chapter 2 (commencing with Section 8651) of Part 3 do not apply to IFTA-required returns.
• § 9430 — (a) The board shall make available any and all information obtained under this chapter to any member jurisdiction of the IFTA, a designee of the member jurisdiction, or any contractor under contract w
• § 9432 — The board shall transmit all moneys received by it under this chapter to the Treasurer to be deposited in the State Treasury.
• § 9433 — The fees paid for licenses and decals issued under Section 9420 shall be deposited in a reserve account in the State Treasury and shall, upon appropriation by the Legislature, be used for administrati
• § 95 — For purposes of this chapter: (a) “Local agency” means a city, county, and special district.
• § 95.2 — (a) (1) Notwithstanding any other provision of law, for the 1990–91 fiscal year, for the purposes of the computations required by Section 96.
• § 95.3 — (a) Notwithstanding any other provision of law, for the 1990–91 fiscal year and each fiscal year thereafter, the auditor shall divide the sum of the amounts calculated with respect to each jurisdictio
• § 95.31 — (a) (1) Notwithstanding any other provision of law, any eligible county may, upon the recommendation of the county assessor, and by resolution of the board of supervisors of that county adopted not la
• § 95.35 — (a) The Legislature finds and declares that there is a significant and compelling state financial interest in the maintenance of an adequately funded system of property tax administration.
• § 95.4 — Amounts invoiced pursuant to subdivision (b) of Section 95.
• § 95.5 — (a) The Legislature finds and declares all of the following: (1) In recognition of the fact that over 50 percent of annual property tax revenues accrue to K–14 schools and county offices of education,
• § 95.50 — (a) The Legislature finds and declares that the state and local governments benefit when county assessors are able to fairly, accurately, and expeditiously assess property for property tax purposes.
• § 95.60 — (a) It is the intent of the Legislature in enacting this section to assist county assessors in performing property assessments with technology investments.
• § 9501 — (a) Except as specified in subdivision (c), in addition to taxes imposed pursuant to Chapter 5 (commencing with Section 99500) of Part 11 of Division 10 of the Public Utilities Code, Part 2 (commencin
• § 9502 — (a) Prior to imposition and collection of any tax under this part, a proposition granting authority to the county to impose the tax shall be submitted to and approved by the voters at an election.
• § 9502.5 — If the countywide tax is imposed within the County of Los Angeles, the portion of the proceeds of the tax allocated and spent within the boundaries of the San Fernando Valley Statistical Area, as defi
• § 9503 — (a) The county shall contract with the State Board of Equalization for the administration of any tax imposed under this part, and the state board shall be reimbursed for its cost in the administration
• § 9504 — The State Board of Equalization shall adopt the necessary rules and regulations to administer the tax.
• § 9505 — After deducting its cost in administering the tax, the State Board of Equalization shall transmit the net revenues to the county periodically as promptly as possible for distribution in accordance wit
• § 9506 — The ordinance shall include provisions identical to those contained in Part 2 (commencing with Section 7301), Part 3 (commencing with Section 8601), and Part 31 (commencing with Section 60001), except
• § 9507 — The net revenues received by counties and cities from taxes imposed under this part shall be expended only for the purposes authorized by Article XIX of the California Constitution.
• § 96 — For the 1979–80 fiscal year only, property tax revenues shall be apportioned to each jurisdiction pursuant to this section and Section 96.
• § 96.1 — (a) Except as otherwise provided in Article 3 (commencing with Section 97), and in Article 4 (commencing with Section 98), for the 1980–81 fiscal year and each fiscal year thereafter, property tax rev
• § 96.11 — Notwithstanding any other provision of this article, for purposes of property tax revenue allocations, the county auditor of a county for which a negative sum was calculated pursuant to subdivision (a
• § 96.15 — (a) Notwithstanding any other provision of this chapter, in the event a qualifying city as defined in subdivision (d) of Section 98 or subdivision (f) of Section 98.
• § 96.16 — (a) Notwithstanding any other provisions of this chapter, in the County of Orange, for the 1996–97 fiscal year, the amount of property tax revenue deemed allocated in the prior fiscal year to a flood
• § 96.165 — (a) Notwithstanding any other provision of this chapter, for each fiscal year for which this section is operative, the auditor for a county of the second class shall determine those amounts of ad valo
• § 96.18 — (a) (1) Notwithstanding any other provision of this chapter, the Auditor for the County of San Diego shall, in allocating ad valorem property tax revenues in accordance with subdivision (a) of Section
• § 96.19 — Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of Riverside for each fiscal year to the 1999–2000 fiscal y
• § 96.2 — Except as otherwise provided in Section 96.
• § 96.21 — (a) Notwithstanding any other provision of this chapter, in the County of Solano, the apportionment of property tax revenues made pursuant to Section 96.
• § 96.22 — (a) Notwithstanding any other provision of this chapter, in any county with an eligible city, the apportionment of property tax revenues made pursuant to Section 96.
• § 96.23 — (a) Notwithstanding any other provision of this chapter, in the County of Nevada, the apportionment of property tax revenues made pursuant to Section 96.
• § 96.24 — Notwithstanding any other law, the property tax apportionment factors applied in allocating property tax revenues in the County of San Benito for each fiscal year through the 2000–01 fiscal year, incl
• § 96.25 — Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of Plumas for each fiscal year through the 1993–94 fiscal y
• § 96.27 — Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of Santa Clara for the Santa Clara County Central Fire Prot
• § 96.3 — (a) For the 1983–84 and 1984–85 fiscal years, no local agency shall impose a property tax rate pursuant to subdivision (a) of Section 93 for other than bonded indebtedness that is in excess of the rat
• § 96.31 — (a) For the 1985–86 fiscal year and each fiscal year thereafter, a jurisdiction shall not impose a property tax rate pursuant to subdivision (a) of Section 93, unless it is imposed for one or more of
• § 96.4 — (a) Notwithstanding any other provision of this part or Part 8 (commencing with Section 4651) of Division 1, when all loans, advances, or indebtedness incurred to finance or refinance a redevelopment
• § 96.5 — The difference between the total amount of property tax revenue computed each year using the equalized assessment roll and the sum of the amounts allocated pursuant to subdivision (a) of Section 96.
• § 96.52 — Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of Santa Barbara for the Carpinteria-Summerland Fire Protec
• § 96.6 — (a) Notwithstanding any other provision of law, for the purposes of this chapter, the apportionment of property tax revenues required by Article 1 (commencing with Section 95) to Article 4 (commencing
• § 96.7 — In the case of any county taking over the responsibilities of an independent local health special district created pursuant to Chapter 6 (commencing with Section 880) of Part 2 of Division 1 of the He
• § 96.8 — (a) On or before August 1, 1982, and on or before August 1 of each year thereafter, any jurisdiction may request that the amount computed for it pursuant to this chapter be reduced for the current fis
• § 96.81 — Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in a county for which a Controller’s audit conducted under Section 12468
• § 97 — (a) Notwithstanding any other provision of this chapter, the computations and allocations made by each county pursuant to Section 96.
• § 97.1 — (a) Notwithstanding any other provision of this chapter, the computations and allocations made by each county pursuant to Section 96.
• § 97.2 — Notwithstanding any other provision of this chapter, the computations and allocations made by each county pursuant to Section 96.
• § 97.21 — For the purpose of determining under Section 97.
• § 97.22 — For the purposes of paragraph (1) of subdivision (c) of Section 97.
• § 97.23 — (a) Notwithstanding Section 97.
• § 97.3 — Notwithstanding any other provision of this chapter, the computations and allocations made by each county pursuant to Section 96.
• § 97.31 — (a) (1) The Director of Finance shall direct the county auditor to reduce, in the 1993–94 fiscal year, the amount of the transfer to the Educational Revenue Augmentation Fund determined pursuant to su
• § 97.313 — (a) Notwithstanding any other provision of this chapter, for the 1995–96 fiscal year only, the auditor of any qualified county shall, upon being directed by the board of supervisors, increase the amou
• § 97.32 — Notwithstanding Section 97.
• § 97.33 — (a) Notwithstanding any other provision of this chapter, for the 1993–94 fiscal year, the amounts of property tax revenue that are required to be shifted pursuant to Section 97.
• § 97.34 — (a) Notwithstanding any other provision of this chapter, the amount of the revenue reduction resulting from the application of subdivision (c) of Section 97.
• § 97.35 — Notwithstanding Section 97.
• § 97.36 — (a) Notwithstanding any other provision of this chapter, for the designated fiscal year, the amount of the revenue allocation reduction with respect to a qualified county that is attributable in that
• § 97.361 — Any reduction amount determined for a county pursuant to subdivision (a) of Section 97.
• § 97.37 — (a) Notwithstanding any other provision of this chapter, for the 1994–95 fiscal year and each fiscal year thereafter, the amount of property tax revenue deemed allocated in the prior fiscal year to a
• § 97.38 — Notwithstanding any contrary provision in paragraph (4) of subdivision (d) of Section 97.
• § 97.39 — (a) Notwithstanding any other provision of law, the amount of each allocation that was made to the Educational Revenue Augmentation Fund of the County of Santa Clara in any fiscal year, up to and incl
• § 97.4 — (a) Notwithstanding Section 97.
• § 97.401 — Commencing February 1, 2012, the county auditor shall make the calculations required by Section 97.
• § 97.41 — (a) (1) Notwithstanding any other provision of this article, commencing with the 1995–96 fiscal year, the auditor shall allocate property tax revenue to a qualifying county service area, as defined in
• § 97.44 — (a) Notwithstanding any other provision of this article, in the County of San Luis Obispo, commencing with ad valorem property tax revenue allocations for the 1995–96 fiscal year, the auditor shall, s
• § 97.45 — Notwithstanding subdivision (d) of Section 97.
• § 97.46 — Notwithstanding subdivision (d) of Section 97.
• § 97.68 — Notwithstanding any other provision of law, in allocating ad valorem property tax revenue allocations for each fiscal year during the fiscal adjustment period, all of the following apply: (a) (1) The
• § 97.69 — (a) Notwithstanding any other law, in allocating ad valorem property tax revenues to a Sales and Use Tax Compensation Fund under Section 97.
• § 97.70 — Notwithstanding any other law, for the 2004–05 fiscal year and for each fiscal year thereafter, all of the following apply: (a) (1) (A) The auditor shall reduce the total amount of ad valorem property
• § 97.71 — Notwithstanding any other provision of law, for each of the 2004–05 and 2005–06 fiscal years, all of the following apply: (a) (1) The total amount of revenue required to be allocated to each county an
• § 97.72 — Notwithstanding any other provision of law, for each of the 2004–05 and 2005–06 fiscal years, all of the following apply: (a) (1) (A) (i) Except as otherwise provided in clauses (ii) and (iii), the to
• § 97.73 — Notwithstanding any other provision of law, for each of the 2004-05 and 2005-06 fiscal years, all of the following apply: (a) (1) (A) The total amount of ad valorem property tax revenue, other than th
• § 97.75 — Notwithstanding any other provision of law, for the 2004–05 and 2005–06 fiscal years, a county shall not impose a fee, charge, or other levy on a city, nor reduce a city’s allocation of ad valorem pro
• § 97.76 — (a) On or before September 1, 2004, the Controller shall determine the countywide vehicle license fee adjustment amount, as defined in Section 97.
• § 97.77 — An enterprise special district and a nonenterprise special district shall not pledge, on or after July 1, 2004, and before June 30, 2006, through a bond covenant to pay debt service costs on debt inst
• § 97.78 — (a) (1) Notwithstanding any other law, for the 2007–08 fiscal year, the total amount of ad valorem property tax revenue deemed allocated by the Fresno County Auditor to the Educational Revenue Augment
• § 97.81 — (a) Notwithstanding any other provision of law, for the 2011–12 fiscal year and for each fiscal year thereafter, the auditor of a qualified county shall do both of the following: (1) Increase the tota
• § 98 — (a) In each county, other than the County of Ventura, having within its boundaries a qualifying city, the computations made pursuant to Section 96.
• § 98.01 — (a) An independent qualifying city shall receive a distribution of the following percentages of the TEA formula, as computed in subdivision (c) of Section 98, if the amount of that distribution, less
• § 98.02 — (a) In the County of Ventura, the computations made pursuant to Section 96.
• § 98.03 — For purposes of Section 98, the definition of qualifying city contained in subdivision (d) of that section shall not include the City of Foster City.
• § 98.1 — (a) In the County of Orange, the computations made pursuant to Section 96.
• § 98.2 — For the 2011–12 fiscal year, and each fiscal year thereafter, the computations provided for in Sections 98 and 98.
• § 982 — The undistributed or unpartitioned property of deceased persons may be assessed to the heirs, guardians, conservators, executors, or administrators.
• § 982.1 — If real property of a deceased person is distributed to the State because there are no known heirs or because the estate or any portion thereof is to be distributed to heirs, devisees, or legatees who
• § 983 — Property in litigation in possession of a county treasurer, court, county clerk, or receiver shall be assessed to the officer in possession, and the taxes shall be paid under the direction of the cour
• § 984 — Water ditches constructed for mining, manufacturing, or irrigation purposes and toll roads shall be assessed like real estate, at a rate per mile for that portion of the property lying within the coun
• § 985 — Every toll bridge connecting two or more counties shall be assessed in equal proportions in the counties it connects.
• § 986 — The full value of a work of art, still owned by the artist who created it and which has never been sold nor exhibited for profit, is the full value of the materials which constitute the work of art.
• § 987 — The assessment of lands owned by a local government that are located outside its boundaries shall be as specified in Section ll of Article XIII of the Constitution.
• § 988 — (a) The full value of motion pictures, including the negatives and prints thereof, is the full value of only the tangible materials upon which such motion pictures are recorded.
• § 989 — Unredeemed pledged goods in the possession of a pawnbroker, but not owned by him to hold and dispose of as his property, shall not be assessed to him.
• § 99 — (a) For the purposes of the computations required by this chapter: (1) In the case of a jurisdictional change, other than a city incorporation, city disincorporation, or a formation of a district as d
• § 99.01 — (a) For the purposes of Section 99, in the case of a jurisdictional change that will result in a special district providing one or more services to an area where those services have not been previousl
• § 99.02 — (a) For the purposes of the computations required by this chapter for the 1985–86 fiscal year and fiscal years thereafter, in the case of any transfer of property tax revenues between local agencies t
• § 99.03 — (a) For the purposes of Section 99, in the case of a jurisdictional change that results in a qualifying city, as defined in Section 98, providing its own fire protection services in accordance with Se
• § 99.1 — (a) For the purposes of the computations required by this chapter for the 1986–87 fiscal year and fiscal years thereafter, in the case of any transfer of property tax revenues between local agencies t
• § 99.2 — No amendment made by any chapter of the Statutes of 1980, or any year thereafter, to Section 99 of the Revenue and Taxation Code shall be construed, except as expressly provided therein, to apply to a
• § 99.3 — (a) The plan for financing services that is included with a resolution of application for change of organization or reorganization filed by a local agency pursuant to Section 56653 of the Government C
• § 990 — Where migratory livestock are ranged in two or more counties during the year, the assessors of the counties interested may meet and prorate the number of stock to be assessed in each county, taking in
• § 994 — The following vehicles and equipment, with the exception of implements of husbandry which are subject to the provisions of Sections 410 to 414, inclusive, shall be subject to the provisions of this se
• § 995 — Storage media for computer programs shall be valued on the 1972 lien date and thereafter as if there were no computer program on such media except basic operational programs.
• § 995.2 — The term “basic operational program,” as used in Section 995, means a computer program that is fundamental and necessary to the functioning of a computer.
• § 996 — (a) Returnable containers shall be assessed only to the person in possession thereof on the lien date, provided such person is not under a legally enforceable duty to return the containers for reuse.
• § 997 — (a) The cash value of records of persons engaged in a business or profession for purposes of this division is the cash value only of the tangible material upon which, or in which, such records are rec
• § 998 — (a) The full value of a time-share estate or a time-share use subject to tax under this division shall be determined by finding the real property value of the interest involved and shall not include t