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.

• § 1605.6 — After the filing of an application for reduction of an assessment, the clerk of the county board of equalization shall set the matter for hearing and notify the applicant, or his or her designated rep
• § 1606 — (a) (1) Any applicant for a change of an assessment on the local roll or the assessor, in those cases where the assessed value of the property involved, as shown on the current assessment roll, exceed
• § 1607 — Before the county board makes any reduction, it shall examine, on oath, the person affected or the agent making the application touching the value of the property.
• § 1608 — Notwithstanding the provisions of Section 1607, the county board may, in its discretion, waive the examination of the person or agent making the application, if the board and the assessor are satisfie
• § 1609 — The hearing need not be conducted according to technical rules relating to evidence and witnesses.
• § 1609.4 — On the hearing of the application, the county board may subpoena witnesses and books, records, maps, and documents and take evidence in relation to the inquiry.
• § 1609.5 — (a) Whenever an employee of the board is desired as a witness before a county board in a hearing on an application for reduction, a subpoena requiring his or her attendance may be served by delivering
• § 1609.6 — Nothing in Section 1610.
• § 1609.8 — When valuing property, a county board shall follow the provisions set forth in Section 402.
• § 1610.2 — The assessor in person or through a deputy shall attend all hearings of the county board and may make any statement or produce evidence on matters before the county board.
• § 1610.4 — Every person who wilfully states anything which he knows to be false in any oral or written statement, not under oath, required or authorized to be made as the basis of an application to reduce any ta
• § 1610.6 — The county board shall neither raise nor lower the entire local roll.
• § 1610.8 — After giving notice as prescribed by its rules, the county board shall equalize the assessment of property on the local roll by determining the full value of an individual property, by assessing any t
• § 1611 — The county board shall make a record of the hearing and, upon request, shall furnish the party with an audio recording or a transcript thereof at his or her expense.
• § 1611.5 — Written findings of fact of the county board shall be made if requested in writing by a party up to or at the commencement of the hearing, and if payment of any fee or deposit which may be required to
• § 1611.6 — If the county board fails to make findings upon request, or if findings made are found by a reviewing court to be so deficient that a remand to the county board is ordered to secure reasonable complia
• § 1612.5 — The following persons may not represent an applicant for compensation on any application for equalization filed pursuant to Section 1603: (a) A current member of an assessment appeals board, or any al
• § 1612.7 — (a) The following persons shall notify the clerk of the board immediately upon filing an application for equalization pursuant to Section 1603 on his or her own behalf, or upon his or her decision to
• § 1614 — (a) The clerk of the county board shall keep an accurate record of all changes to the roll and all orders made by the county board.
• § 1615 — No action or proceeding shall be brought in any court on behalf of any governmental officer, agency or entity to review a decision of the county board of equalization or an assessment appeals board un
• § 1616 — (a) Nothing in this chapter or in any other law shall be construed to prohibit a county board from conducting hearings remotely.
• § 162 — The assessor, tax collector, and auditor shall, except where specifically prohibited by law, charge and collect a fee of one dollar ($1) for preparing each of the following documents: (a) A certified
• § 162.1 — (a) The assessor, tax collector, or auditor shall charge and collect a fee to cover the actual and reasonable costs incurred by the assessor, tax collector, or auditor to prepare a certificate of paym
• § 162.5 — Any taxing agency, including a taxing agency having its own system for the levying and collection of taxes or assessments, but excluding a county, may by ordinance or resolution of its governing body
• § 1620 — The board of supervisors of any county may by ordinance create assessment appeals boards for the county to equalize the valuation of taxable property within the county for the purpose of taxation.
• § 1621 — The board of supervisors may create as many assessment appeals boards for the county as it deems necessary for the orderly and timely processing, hearing, and disposition of assessment appeals.
• § 1622 — An assessment appeals board shall consist of three members selected by lot by the presiding judge of the superior court of the county from among those persons nominated for that purpose by the members
• § 1622.1 — (a) As an alternative to the selection procedure provided in Section 1622, the county board of supervisors may, by ordinance, elect to appoint directly the members of the assessment appeals board.
• § 1622.2 — (a) Up to two members of a county board of supervisors who have served as a member of a county board of equalization pursuant to Section 1601 may serve on an assessment appeals board.
• § 1622.5 — In any county in which two or more boards have been created and are functioning: (a) The clerk of the assessment appeals boards may assign one or more members from one board to serve temporarily as me
• § 1622.6 — (a) (1) An application for equalization filed pursuant to Section 1603 by a person described in Section 1612.
• § 1623 — (a) The term of office of members selected to serve on assessment appeals boards shall be three years beginning on the first Monday in September except that upon the original selection of members to s
• § 1623.1 — As an alternative to the nomination and selection procedure provided in Section 1623, the board of supervisors may, by ordinance, provide that it shall appoint the members and alternates of the assess
• § 1624 — (a) A person is not eligible for nomination for membership on an assessment appeals board unless he or she meets one of the following criteria: (1) Has a minimum of five years professional experience
• § 1624.01 — (a) On and after January 1, 2001, any person newly selected for membership on, or newly appointed to be a member of, an assessment appeals board shall complete the training described in subdivision (a
• § 1624.02 — (a) Every person newly selected for membership on or newly appointed to be a member of, an assessment appeals board shall successfully complete a course of training conducted by either the State Board
• § 1624.05 — (a) A person shall not be eligible for nomination for membership on an assessment appeals board unless they have a minimum of five years’ professional experience in this state as one of the following:
• § 1624.1 — (a) A person shall not be qualified to be a member of an assessment appeals board if the person has, within the three years immediately preceding their appointment to that board, been an employee of a
• § 1624.2 — No member of an assessment appeals board shall knowingly participate in any assessment appeal proceeding wherein the member has an interest in either the subject matter of or a party to the proceeding
• § 1624.4 — (a) The party affected by an equalization proceeding or his or her agent, or the assessor, may make and file with the clerk of the assessment appeals board in which the proceeding is pending a written
• § 1625 — Any member of an assessment appeals board may be removed for cause by the board of supervisors.
• § 1626 — The board of supervisors of any county which has created one or more assessment appeals boards may discontinue all of said boards effective on the first Monday in September, subject to any such board
• § 1626.1 — Notwithstanding Section 1623, the board of supervisors of any county which has one or more assessment appeals boards in existence pursuant to this article may by ordinance increase the number of such
• § 1628 — The clerk of the board of supervisors shall be clerk of the assessment appeals boards and keep a record of their proceedings.
• § 163 — Any entity that receives revenue that is derived from payments with respect to an assessment lien created pursuant to the Improvement Bond Act of 1911 (Division 7 (commencing with Section 5000) of the
• § 163.5 — The provisions of this division relating to actions and proceedings for quieting title to property, and holding any tax deed to be void, shall apply to property assessed, sold, or deeded for the taxes
• § 1630 — (a) Any real property owner the use of whose land is subject to an enforceable restriction placed upon it by a local agency may apply to the governing body of the local agency for a written statement
• § 1636 — The county board of supervisors may appoint one or more assessment hearing officers or contract with the Office of Administrative Hearings for the services of an administrative law judge pursuant to C
• § 1637 — (a) Hearings before an assessment hearing officer shall be conducted pursuant to the provisions of Article 1 (commencing with Section 1601) governing equalization proceedings by a county board of equa
• § 1638 — The applicant may be represented in the hearing of the application and shall have the right to offer evidence.
• § 1639 — The hearing officer shall conduct the hearing and shall prepare a summary report of the proceedings together with his recommendation on the assessment protest.
• § 164 — The chief accounting officer of each taxing agency other than the State, may examine and audit the accounts of any other taxing agency, other than the State, charged under any provision of this code w
• § 1640 — The clerk shall transmit in writing at the conclusion of the hearing or by mail to the protesting party or his or her agent and shall transmit to the county board of equalization or assessment appeals
• § 1640.1 — (a) The clerk shall transmit in writing at the conclusion of the hearing or by mail to the protesting party or his or her agent and shall transmit to the county board of equalization or assessment app
• § 1641 — Upon the recommendation of an assessment hearing officer the county board of equalization or assessment appeals board shall establish the assessed value for the property at the value recommended by th
• § 1641.1 — (a) Upon being notified of the recommendation of an assessment hearing officer, the protesting party or the assessor may request the county board of equalization or assessment appeals board to accept
• § 1641.2 — Notwithstanding the provisions of Section 1604, if within 90 days of the expiration of the two-year period specified in Section 1604 within which a county board is required to hear evidence and make a
• § 1641.5 — (a) Notwithstanding any other provision of law, the board of supervisors of a county in which a hearing officer exercises jurisdiction pursuant to subdivision (a) of Section 1637 may, by a resolution
• § 1642 — (a) An assessee of mining or mineral property located in more than one county and alleged to be unitary property, may, within the time specified in Sections 1603 and 1605, request a hearing before a p
• § 1643 — (a) The panel of hearing officers shall conduct the hearing and receive evidence to determine (1) if the property concerned is unitary and (2) if it is unitary, the value of the unitary property as a
• § 1644 — The report and recommendation of the panel of hearing officers shall be transmitted to the county clerk of each of the counties concerned.
• § 1645 — (a) If, within 30 days following receipt of the report and recommendation of the panel of hearing officers by the county board of equalization or assessment appeals board of a concerned county, the as
• § 1645.5 — For purposes of this article, the term “unitary property” shall mean one or more parcels of real property that are contiguous and are operated as an economic unit.
• § 1646 — As soon as the auditor receives the local roll from the assessor, he shall add up the valuations on it and enter on the roll the total valuation of each kind of property and the total valuation of all
• § 1646.1 — Upon receiving a statement from the clerk prepared under Section 1614, the auditor shall forthwith correct the roll to reflect the changes made by the county board.
• § 1647 — Annually, on or before August 15th, the auditor shall prepare duplicate valuation statements, verified by his attached affidavit, from the local roll as corrected for changes made during July.
• § 1648 — The valuation statements shall show such information as the board may require.
• § 1649 — As soon as the valuation statements are prepared, the auditor shall transmit one to the controller and one to the board.
• § 1650 — Every auditor who fails to transmit the valuation statements as required forfeits one thousand dollars to the State, to be recovered in an action brought by the Attorney General in the name of the boa
• § 1651 — Immediately upon completion of his duties under Section 1646, the auditor shall transmit the unsecured roll to the tax collector.
• § 166 — (a) Whenever a taxpayer is required to file any statement, affidavit, application, or any other paper or document with a taxing agency by a specified time on a specified date, such filing shall be dee
• § 167 — (a) Notwithstanding any other provision of law to the contrary, and except as provided in subdivision (b), there shall be a rebuttable presumption affecting the burden of proof in favor of the taxpaye
• § 16700 — This part is known as the “Generation Skipping Transfer Tax Law.
• § 16701 — Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
• § 16702 — “Generation-skipping transfer” includes every transfer subject to the tax imposed under Chapter 13 of Subtitle B of the Internal Revenue Code of 1986, as amended, where the original transferor is a re
• § 16703 — “Original transferor” means any grantor, donor, trustor or testator who by grant, gift, trust or will makes a transfer of real or personal property that results in a federal generation skipping transf
• § 16704 — “Federal generation-skipping transfer tax” means the tax imposed by Chapter 13 of Subtitle B of the Internal Revenue Code of 1986, as amended.
• § 16710 — (a) A tax is hereby imposed upon every generation-skipping transfer in an amount equal to the amount allowable as a credit for state generation-skipping transfer taxes under Section 2604 of the Intern
• § 16720 — Every person required to file a return reporting a generation skipping transfer under applicable federal statute and regulations shall file a return with the State Controller on or before the last day
• § 16721 — The return shall contain such information and be in such form as the Controller may prescribe and shall state the amount of tax due under the provisions of this part.
• § 16722 — If, after the filing of a duplicate return, the federal authorities shall increase or decrease the amount of the federal generation skipping transfer tax, an amended return shall be filed with the Sta
• § 16730 — 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
• § 16731 — In the case of a false or fraudulent return or failure to file a return, the Controller may determine the tax at any time.
• § 16732 — 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
• § 16733 — The Controller shall give notice of the deficiency determined, together with any penalty for failure to file a return or to show any transfer in the return filed, by personal service or by mail to the
• § 16734 — 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
• § 16750 — The person liable for payment of the federal generation skipping transfer tax shall be liable for the tax imposed by this part.
• § 16751 — The tax imposed by this part is due upon a taxable distribution or a taxable termination as determined under applicable provisions of the federal generation skipping transfer tax.
• § 16752 — The tax becomes delinquent from and after the last day allowed for filing a return for the generation skipping transfer.
• § 16753 — The tax shall be paid to the State Controller by remittance payable to the State Treasurer.
• § 16760 — If the tax is not paid before it becomes delinquent, it bears interest thereafter and until it is paid at the same rate per annum as provided in Section 6621(a)(2) of the Internal Revenue Code, compou
• § 16761 — Every payment on the tax imposed by this part is applied, first, to any interest due on the tax, and then, if there is any balance, to the tax itself.
• § 168 — Any document required in this division to be executed by the tax collector may be executed with a facsimile signature in lieu of a manual signature if the manual signature is filed with the Secretary
• § 168.1 — (a) Notwithstanding subdivision (b) of Section 16.
• § 168.5 — Any document required in this division to be acknowledged by the county clerk at no charge may be acknowledged by a notary public or other county official pursuant to Section 1181 of the Civil Code, a
• § 16800 — 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
• § 16810 — The tax imposed by this part is a lien in the manner prescribed in Section 13610 upon the property transferred from the time the generation skipping transfer is made and until the expiration of 10 yea
• § 16820 — 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.
• § 16821 — The writ shall be executed against any property of any person liable for the tax, or against any property subject to the lien of the tax.
• § 16830 — Proceedings for the collection of any tax imposed by this part may be commmenced at any time after the tax is due and within 10 years from and after the time a deficiency determination is issued pursu
• § 16850 — If the Controller finds that there has been an overpayment of tax by a taxpayer for any reason, the amount of the overpayment shall be refunded to the taxpayer.
• § 16851 — No refund shall be allowed or made after four years from the last day prescribed for filing the return or after one year from the date of the overpayment, whichever period expires the later, unless be
• § 16852 — Any person who has paid any tax imposed by this part which later is determined by judgment to have been in excess of the amount legally due, or an heir, the executor of the will, or the administrator
• § 16860 — Within four years from the last date prescribed for filing the return or within one year from the date the tax was paid, or within 90 days after a determination under Section 16851 is issued, whicheve
• § 16861 — Process in the action directed to the state shall be served on the Controller.
• § 16862 — After a hearing in which the Controller shall represent the state, the court shall review the Controller’s appraisement and determination of tax, and, as the case may require, shall by judgment modify
• § 16870 — Interest shall be allowed and paid upon any overpayment of tax due under this part in the same manner as provided in Section 6621(a)(1) and 6622 of the Internal Revenue Code.
• § 16880 — The superior court of the county in which a transferor resident of this state resided at the date of any generation skipping transfer made by him has jurisdiction to hear and determine all questions r
• § 16881 — In the case of a transferor who was not a resident of this state at the date of any generation skipping transfer made by him, the superior court of the county in which any of the transferor’s real pro
• § 16890 — 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, gover
• § 169 — The board shall encourage uniform statewide appraisal and assessment practices.
• § 16900 — This part is administered by the Controller.
• § 16901 — The Controller may employ such assistants, including attorneys, as may from time to time be necessary for the proper administration of this part.
• § 16902 — 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
• § 16903 — Under rules and regulations upon which the Controller and Franchise Tax Board may agree, the Franchise Tax Board shall cooperate in the enforcement of this part by reporting to the Controller any chan
• § 16904 — Under rules and regulations upon which the Controller and State Board of Equalization may agree, the State Board of Equalization shall cooperate in the enforcement of this part by reporting to the Con
• § 16905 — The Controller on his own motion may appear in behalf of the state in any and all generation skipping transfer tax matters before any court.
• § 16910 — All information and records acquired by the Controller or any of his employees are confidential in nature, and, except insofar as may be necessary for the enforcement of this part or as may be permitt
• § 16911 — The Controller may allow any local, state, or federal official charged with the administration of any tax law to examine his generation skipping transfer tax records under such rules and regulations a
• § 16950 — All money due under this part shall be paid to the Controller by remittance payable to the State Treasurer.
• § 17 — “Oath” includes affirmation and written declarations signed under the penalties of perjury.
• § 170 — (a) Notwithstanding any other law, the board of supervisors, by ordinance, may provide that every assessee of any taxable property, or any person liable for the taxes thereon, whose property was damag
• § 170.1 — (a) Notwithstanding any law, as authorized by subdivision (b) of Section 2 of Article XIII A of the California Constitution and paragraph (2) of subdivision (a) of Section 51, each property located wi
• § 17001 — This part is known and may be cited as the “Personal Income Tax Law.
• § 17002 — Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
• § 17003 — “Franchise Tax Board” means the Franchise Tax Board described in Part 10, Division 3, Title 2 of the Government Code.
• § 17004 — “Taxpayer” includes any individual, fiduciary, estate, or trust subject to any tax imposed by this part or any partnership.
• § 17005 — “Individual” means a natural person.
• § 17006 — “Fiduciary” means a guardian, trustee, executor, administrator, receiver, conservator, or any person, whether individual or corporate, acting in any fiduciary capacity for any person, estate or trust.
• § 17007 — “Person” includes individuals, fiduciaries, partnerships, limited liability companies, and corporations.
• § 17008 — “Partnership” includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and whic
• § 17008.5 — Section 7704 of the Internal Revenue Code, relating to certain publicly traded partnerships treated as corporations, shall apply, except as otherwise provided.
• § 17009 — “Corporation” includes joint stock companies or associations (including nonprofit associations that perform services, borrow money or own property, and business trusts or other business entities taxab
• § 17010 — “Taxable year” means the calendar year or the fiscal year upon the basis of which the taxable income is computed under this part.
• § 17011 — “Fiscal year” means an accounting period of 12 months ending on the last day of any month other than December.
• § 17012 — “Paid or incurred” and “paid or accrued” shall be construed according to the method of accounting upon the basis of which the taxable income is computed under this part.
• § 17014 — (a) “Resident” includes: (1) Every individual who is in this state for other than a temporary or transitory purpose.
• § 17015 — “Nonresident” means every individual other than a resident.
• § 17015.5 — For purposes of Part 10.
• § 17016 — Every individual who spends in the aggregate more than nine months of the taxable year within this State shall be presumed to be a resident.
• § 17017 — “United States,” when used in a geographical sense, includes the states, the District of Columbia, and the possessions of the United States.
• § 17018 — “State” includes the District of Columbia, and the possessions of the United States.
• § 17019 — “Foreign country” means any jurisdiction other than one embraced within the United States.
• § 17020 — “Trade or business” includes the performance of the functions of a public office.
• § 17020.1 — For purposes of this part, the term “substituted basis property” has the same meaning given that term by Section 7701(a)(42) of the Internal Revenue Code.
• § 17020.11 — Section 7701(h) of the Internal Revenue Code, relating to motor vehicle operating leases, applies, except as otherwise provided.
• § 17020.12 — (a) For the purposes of this part, except as otherwise provided, the determination of whether an individual is an employee shall be governed by Article 1.
• § 17020.13 — Section 7701(k) of the Internal Revenue Code, relating to treatment of certain amounts paid to charity, shall apply, except as otherwise provided.
• § 17020.15 — (a) Section 7701(n) of the Internal Revenue Code, relating to convention or association of churches, shall apply, except as otherwise provided.
• § 17020.2 — For purposes of this part, the term “transferred basis property” has the same meaning given that term by Section 7701(a)(43) of the Internal Revenue Code, except that reference to Subtitle A shall ins
• § 17020.3 — For purposes of this part, the term “exchanged basis property” has the same meaning given that term by Section 7701(a)(44) of the Internal Revenue Code, except that reference to Subtitle A shall inste
• § 17020.4 — For purposes of this part, the term “nonrecognition transaction” has the same meaning given that term by Section 7701(a)(45) of the Internal Revenue Code, except that reference to Subtitle A shall ins
• § 17020.5 — For purposes of this part, in determining the amount of gain or loss (or deemed gain or loss) with respect to any property, Section 7701(g) of the Internal Revenue Code, relating to nonrecourse indebt
• § 17020.6 — For purposes of this part: (a) Section 7702 of the Internal Revenue Code, relating to life insurance contracts, shall apply, except as otherwise provided.
• § 17020.7 — Section 7701(a)(46) of the Internal Revenue Code, relating to determination of whether there is a collective bargaining agreement, shall apply, except as otherwise provided.
• § 17020.8 — Section 7701(e) of the Internal Revenue Code, relating to treatment of certain contracts for providing services, etc.
• § 17020.9 — For purposes of this part, the term “domestic building and loan association” has the same meaning given that term by Section 7701(a)(19) of the Internal Revenue Code.
• § 17021 — As used in this part, if the spouses therein referred to are divorced or their registered domestic partnership has been terminated, wherever appropriate to the meaning of this part, the term “spouse”
• § 17021.5 — Section 7703 of the Internal Revenue Code, relating to determination of marital status, shall apply, except as otherwise provided.
• § 17021.7 — (a) (1) For purposes of this part, the domestic partner of the taxpayer shall be treated as the spouse of the taxpayer for purposes of applying only Sections 105(b), 106(a), 162( l ), 162(n), and 213(
• § 17022 — The term “military or naval forces of the United States” and the term “armed forces of the United States” each includes all regular and reserve components of the uniformed services which are subject t
• § 17023 — The term “counsel for the Franchise Tax Board,” and “Franchise Tax Counsel” as used in this part, means attorney or attorneys appointed or employed by the Franchise Tax Board and acting subject to the
• § 17024 — The term “Personal Income Tax Law of 1954,” means Part 10 of Division 2 of the Revenue and Taxation Code as enacted by the Statutes 1943, Chapter 659, and as subsequently amended, including all amendm
• § 17024.5 — (a) (1) Unless otherwise specifically provided, the terms “Internal Revenue Code,” “Internal Revenue Code of 1954,” or “Internal Revenue Code of 1986,” for purposes of this part, mean Title 26 of the
• § 17026 — This part applies to the taxable income of taxpayers received or accrued on or after January 1, 1935.
• § 17028 — The provisions of this code insofar as they are substantially the same as existing statutory provisions relating to the same subject matter shall be construed as restatements and continuations thereof
• § 17029 — The repeal of any provision of the Personal Income Tax Law shall not affect any act done or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause, before such re
• § 17029.5 — (a) The enactment of the act adding this section to the code shall not deprive any taxpayer of any carryover of a credit, excess contribution, or loss to which that taxpayer was entitled under this pa
• § 17030 — For the purpose of applying the Personal Income Tax Law of 1954 or the Personal Income Tax Law as herein enacted to any period, any reference in either such law to another provision of the Personal In
• § 17031 — Any provision of this part which refers to the application of any portion of this part to a prior period (or which depends upon the application to a prior period of any portion of this part) shall, wh
• § 17032 — Division, part, chapter, article, section and subsection headings contained herein shall not be deemed to govern, limit, modify, or in any manner affect the scope, meaning, or intent of the provisions
• § 17033 — If any chapter, article, section, subsection, clause, sentence or phrase of this part which is reasonably separable from the remaining portions of this part, or the application thereof to any person,
• § 17034 — Unless otherwise specifically provided therein, the provisions of any act: (a) That affect the imposition or computation of taxes, additions to tax, penalties, or the allowance of credits against the
• § 17035 — The term “withholding agent” means any person required to deduct and withhold any tax under Section 18662.
• § 17036 — Unless expressly otherwise provided in this part, any notice may be given by first class mail postage prepaid.
• § 17037 — Provisions in other codes or general law statutes which are related to this part include all of the following: (a) Chapter 20.
• § 17038 — (a) For purposes of this part, unless expressly otherwise provided, for taxable years beginning before January 1, 1984, references to the California Consumer Price Index shall mean the California Cons
• § 17039 — (a) Notwithstanding any provision in this part to the contrary, for the purposes of computing tax credits, the term “net tax” means the tax imposed under either Section 17041 or 17048 plus the tax imp
• § 17039.1 — Notwithstanding Section 17039 or any other provision in this part to the contrary, the credit allowed by Section 17053.
• § 17039.2 — (a) Notwithstanding any provision of this part or Part 10.
• § 17039.3 — (a) Notwithstanding any provision of this part or Part 10.
• § 17039.4 — (a) Notwithstanding any provision of this part or Part 10.
• § 17039.5 — (a) (1) For taxable years beginning on or after January 1, 2024, and before January 1, 2027, a taxpayer may make an election to receive an annual refundable credit amount of qualified credits for each
• § 17041 — (a) (1) There shall be imposed for each taxable year upon the entire taxable income of every resident of this state who is not a part-year resident, except the head of a household as defined in Sectio
• § 17041.5 — Notwithstanding any statute, ordinance, regulation, rule or decision to the contrary, no city, county, city and county, governmental subdivision, district, public and quasi-public corporation, municip
• § 17042 — Section 2(b) and (c) of the Internal Revenue Code, relating to definitions of head of household and certain married individuals living apart, respectively, shall apply, except as otherwise provided.
• § 17043 — (a) For each taxable year beginning on or after January 1, 2005, in addition to any other taxes imposed by this part, an additional tax shall be imposed at the rate of 1 percent on that portion of a t
• § 17045 — In the case of a joint return of spouses under Section 18521, the tax imposed by Section 17041 shall be twice the tax which would be imposed if the taxable income were cut in one-half.
• § 17046 — For purposes of this part, “surviving spouse” has the same meaning as that term is defined by Section 2(a) of the Internal Revenue Code.
• § 17048 — (a) In lieu of the tax imposed under Section 17041, individuals with taxable income of such amounts as prescribed by the Franchise Tax Board, shall compute their taxes under tax tables prescribed by t
• § 17049 — (a) If an item of income was included in the gross income of an individual for a preceding taxable year or years because it appeared that the individual had an unrestricted right to that item, a deduc
• § 17052 — (a) (1) For each taxable year beginning on or after January 1, 2015, there shall be allowed against the “net tax,” as defined by Section 17039, an earned income tax credit in an amount equal to an amo
• § 17052.1 — (a) (1) For each taxable year beginning on or after January 1, 2019, there shall be allowed against the “net tax,” as defined by Section 17039, a young child tax credit to a qualified taxpayer, in an
• § 17052.10 — (a) For taxable years beginning on or after January 1, 2021, and before January 1, 2026, there shall be allowed to a qualified taxpayer a credit against the “net tax,” as defined in Section 17039, in
• § 17052.11 — (a) For taxable years beginning on or after January 1, 2026, and before January 1, 2031, there shall be allowed to a qualified taxpayer a credit against the “net tax,” as defined in Section 17039, in
• § 17052.12 — For each taxable year beginning on or after January 1, 1987, there shall be allowed as a credit against the “net tax,” as defined in Section 17039, for the taxable year an amount determined in accorda
• § 17052.2 — (a) (1) For each taxable year beginning on or after January 1, 2022, there shall be allowed against the “net tax,” as defined by Section 17039, a foster youth tax credit to a qualified taxpayer, in an
• § 17052.25 — (a) For each taxable year beginning on or after January 1, 1994, there shall be allowed as a credit against the “net tax,” as defined in Section 17039, an amount equal to 50 percent of the costs paid
• § 17052.6 — (a) (1) For each taxable year beginning on or after January 1, 2000, there shall be allowed as a credit against the “net tax,” as defined in Section 17039, an amount determined in accordance with Sect
• § 17053.12 — (a) In the case of a taxpayer who transports any agricultural product donated in accordance with Chapter 5 (commencing with Section 58501) of Part 1 of Division 21 of the Food and Agricultural Code, f